Orrstown Financial Services (ORRF) 10-K 14 Mar 24 2023 FY Annual report Financial data

Cover

Cover - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Mar. 11, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-34292
Entity Registrant Name	ORRSTOWN FINANCIAL SERVICES, INC.
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-2530374
Entity Address, Address Line One	77 East King Street
Entity Address, Address Line Two	P. O. Box 250
Entity Address, City or Town	Shippensburg
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	17257
City Area Code	(717)
Local Phone Number	532-6114
Title of 12(b) Security	Common Stock, no par value
Trading Symbol	ORRF
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Document Financial Statement Error Correction [Flag]	false
Entity Public Float			$ 194
Entity Common Stock, Shares Outstanding (in shares)		10,705,077
Documents Incorporated by Reference	Portions of the Proxy Statement for the 2024 Annual Meeting of Shareholders are incorporated by reference in Part III of this Form 10-K.
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Central Index Key	0000826154

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2023
Audit Information [Abstract]
Auditor Firm ID	173
Auditor Name	Crowe LLP
Auditor Location	Washington, D.C.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Cash and due from banks	$ 32,586	$ 28,477
Interest-bearing deposits with banks	32,575	32,346
Cash and cash equivalents	65,161	60,823
Restricted investments in bank stocks	11,992	10,642
Securities available-for-sale (amortized cost of $549,089 and $563,278 at December 31, 2023 and 2022, respectively)	513,519	513,728
Loans held for sale, at fair value	5,816	10,880
Loans	2,298,313	2,151,232
Less: Allowance for credit losses	(28,702)	(25,178)
Net loans	2,269,611	2,126,054
Premises and equipment, net	29,393	29,328
Cash surrender value of life insurance	73,204	71,760
Goodwill	18,724	18,724
Other intangible assets, net	2,414	3,078
Accrued interest receivable	13,630	11,027
Deferred tax asset, net	22,017	24,031
Other assets	38,759	42,333
Total assets	3,064,240	2,922,408
Deposits:
Noninterest-bearing	430,959	494,131
Interest-bearing	2,127,855	1,950,807
Deposits held for assumption in connection with sale of bank branch	0	31,307
Total deposits	2,558,814	2,476,246
Securities sold under agreements to repurchase and federal funds purchased	9,785	17,251
FHLB advances and other borrowings	137,500	106,139
Subordinated notes	32,093	32,026
Other liabilities	60,992	61,850
Total liabilities	2,799,184	2,693,512
Shareholders’ Equity
Preferred stock, $1.25 par value per share; 500,000 shares authorized; no shares issued or outstanding	0	0
Common stock, no par value—$0.05205 stated value per share 50,000,000 shares authorized; 11,204,599 shares issued and 10,612,390 outstanding at December 31, 2023; 11,229,242 shares issued and 10,671,413 outstanding at December 31, 2022	583	584
Additional paid—in capital	189,027	189,264
Retained earnings	117,667	92,473
Accumulated other comprehensive loss	(28,476)	(39,913)
Treasury stock— 592,209 and 557,829 shares, at cost, at December 31, 2023 and 2022, respectively	(13,745)	(13,512)
Total shareholders’ equity	265,056	228,896
Total liabilities and shareholders’ equity	$ 3,064,240	$ 2,922,408

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Securities available-for-sale, amortized cost	$ 549,089	$ 563,278
Preferred stock, par value (in dollars per share)	$ 1.25	$ 1.25
Preferred stock authorized (in shares)	500,000	500,000
Preferred stock issued (in shares)	0	0
Preferred stock outstanding (in shares)	0	0
Common stock, stated value (in dollars per share)	$ 0.05205	$ 0.05205
Common stock authorized (in shares)	50,000,000	50,000,000
Common stock issued (in shares)	11,204,599	11,229,242
Common stock outstanding (in shares)	10,612,390	10,671,413
Treasury stock (in shares)	592,209	557,829

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Interest income
Loans	$ 126,595	$ 93,528	$ 84,227
Investment securities - taxable	18,031	10,237	6,622
Investment securities - tax-exempt	3,462	4,115	2,493
Short term investments	1,809	774	353
Total interest income	149,897	108,654	93,695
Interest expense
Deposits	37,510	6,337	4,199
Securities sold under agreements to repurchase and federal funds purchased	114	44	31
FHLB advances and other borrowings	5,350	630	482
Subordinated notes	2,017	2,013	2,009
Total interest expense	44,991	9,024	6,721
Net interest income	104,906	99,630	86,974
Provision for credit losses	1,682	4,160	1,090
Net interest income after provision for credit losses	103,224	95,470	85,884
Noninterest income
Service charges on deposit accounts	3,949	3,826	3,047
Interchange income	3,873	4,055	4,129
Other service charges, commissions and fees	917	788	646
Swap fee income	1,039	2,632	293
Trust and investment management income	7,691	7,631	7,896
Brokerage income	3,649	3,620	3,571
Mortgage banking activities	591	407	5,909
Income from life insurance	2,482	2,339	2,273
Investment securities (losses) gains	(47)	(160)	638
Other income	1,508	1,814	750
Total noninterest income	25,652	26,952	29,152
Noninterest expenses
Salaries and employee benefits	50,983	48,004	44,002
Occupancy	4,342	4,729	4,731
Furniture and equipment	5,251	5,083	5,115
Data processing	4,913	4,560	4,061
Automated teller and interchange fees	1,252	1,287	1,202
Advertising and bank promotions	2,157	2,264	2,178
FDIC insurance	1,960	1,083	816
Professional services	2,905	3,254	2,555
Directors' compensation	915	938	865
Taxes other than income	1,050	1,391	1,321
Intangible asset amortization	953	1,105	1,275
Merger-related expenses	1,059	0	0
Provision for legal settlement	0	13,000	0
Restructuring expenses	0	3,155	0
Other operating expenses	6,103	5,953	6,020
Total noninterest expenses	83,843	95,806	74,141
Income before income tax expense	45,033	26,616	40,895
Income tax expense	9,370	4,579	8,014
Net income	$ 35,663	$ 22,037	$ 32,881
Per share information:
Basic earnings per share (in dollars per share)	$ 3.45	$ 2.09	$ 3
Diluted earnings per share (in dollars per share)	3.42	2.06	2.96
Dividends paid per share (in dollars per share)	$ 0.80	$ 0.76	$ 0.74

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Net income	$ 35,663	$ 22,037	$ 32,881
Other comprehensive income (loss), net of tax:
Unrealized gains (losses) on securities available-for-sale arising during the period	13,936	(55,321)	775
Reclassification adjustment for losses (gains) realized in net income	44	139	(609)
Net unrealized gains (losses) on securities available-for-sale	13,980	(55,182)	166
Tax effect	(3,075)	11,588	(35)
Total other comprehensive income (loss), net of tax and reclassification adjustments on securities available-for-sale	10,905	(43,594)	131
Unrealized gains (losses) on interest rate swaps used in cash flow hedges	682	(972)	473
Reclassification adjustment for losses realized in net income	0	0	757
Net unrealized gains (losses) on interest rate swaps used in cash flow hedges	682	(972)	1,230
Tax effect	(150)	204	(258)
Total other comprehensive gain (loss), net of tax and reclassification adjustments on interest rate swaps used in cash flow hedges	532	(768)	972
Total other comprehensive income (loss), net of tax and reclassification adjustments	11,437	(44,362)	1,103
Total comprehensive income (loss)	$ 47,100	$ (22,325)	$ 33,984

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Common Stock	Additional Paid-In Capital	Retained Earnings	Retained Earnings Cumulative Effect, Period of Adoption, Adjustment	Accumulated Other Comprehensive Income (Loss)	Treasury Stock
Beginning balance at Dec. 31, 2020	$ 246,249		$ 586	$ 189,066	$ 54,099		$ 3,346	$ (848)
Increase (Decrease) in Stockholders' Equity
Net income	32,881				32,881
Total other comprehensive income (loss), net of taxes	1,103						1,103
Cash dividends	(8,280)				(8,280)
Share-based compensation plans:
Shares issued, shares acquired including compensation expense	(297)		0	623				(920)
Ending balance at Dec. 31, 2021	271,656		586	189,689	78,700		4,449	(1,768)
Increase (Decrease) in Stockholders' Equity
Net income	22,037				22,037
Total other comprehensive income (loss), net of taxes	(44,362)						(44,362)
Cash dividends	(8,264)				(8,264)
Share-based compensation plans:
Shares issued, shares acquired including compensation expense	(12,171)		(2)	(425)				(11,744)
Ending balance at Dec. 31, 2022	228,896	$ (1,984)	584	189,264	92,473	$ (1,984)	(39,913)	(13,512)
Increase (Decrease) in Stockholders' Equity
Net income	35,663				35,663
Total other comprehensive income (loss), net of taxes	11,437						11,437
Cash dividends	(8,485)				(8,485)
Share-based compensation plans:
Shares issued, shares acquired including compensation expense	(471)		(1)	(237)				(233)
Ending balance at Dec. 31, 2023	$ 265,056		$ 583	$ 189,027	$ 117,667		$ (28,476)	$ (13,745)

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Stockholders' Equity [Abstract]
Cash dividends per share (in usd per share)	$ 0.80	$ 0.76	$ 0.74
Common shares acquired (in shares)	24,643	28,925	1,121
Treasury stock acquired (in shares)	34,380	482,712	19,388
Compensation expense	$ 2,356	$ 2,154	$ 1,949

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities
Net income	$ 35,663	$ 22,037	$ 32,881
Adjustments to reconcile net income to net cash provided by operating activities:
Net premium amortization (discount accretion)	2,040	1,893	(436)
Depreciation and amortization expense	4,340	4,620	5,305
Provision for credit losses	1,682	4,160	1,090
Share-based compensation	2,356	2,154	1,949
Gains on sales of loans originated for sale	(283)	(1,283)	(5,222)
Fair value adjustment on loans held for sale	323	1,373	255
Mortgage loans originated for sale	(18,437)	(82,708)	(197,167)
Proceeds from sales of loans originated for sale	23,461	77,291	204,102
Gains on sale of portfolio loans	0	(306)	0
Net gain on disposal of OREO and premises held for sale	(436)	0	(327)
Writedown of OREO and premises held for sale	0	1,297	0
Net loss on disposal of premises and equipment	252	530	22
Deferred income tax (benefit) expense	(651)	(591)	942
Investment securities losses (gains)	47	160	(638)
Provision for legal settlement	0	13,000	0
Payment of legal settlement	0	(13,000)	0
Return on investments in limited partnerships	(43)	(976)	0
Net losses on derivatives	373	114	200
Loss on derivative terminations	0	0	514
Income from life insurance	(2,482)	(2,339)	(2,273)
Premium on branch sale	(1,102)	0	0
Decrease (increase) in accrued interest receivable and other assets	1,571	(4,168)	(3,200)
(Decrease) increase in accrued interest payable and other liabilities	(5,651)	10,891	1,281
Other, net	678	2,043	1,533
Net cash provided by operating activities	43,701	36,192	40,811
Cash flows from investing activities
Proceeds from sales of AFS securities	22,006	31,330	149,038
Maturities, repayments and calls of AFS securities	34,989	50,105	39,082
Purchases of AFS securities	(45,565)	(181,529)	(195,049)
Net (purchases) redemptions of restricted investments in bank stocks	(1,350)	(3,390)	3,311
Net distributions from investments in limited partnerships	166	1,410	0
Net (increase) decrease in loans	(145,301)	(172,607)	1,396
Proceeds from sales of portfolio loans	0	4,443	385
Investment in limited partnerships	(1,037)	0	0
Purchases of bank premises and equipment	(2,293)	(895)	(1,254)
Proceeds from disposal of OREO and premises held for sale	2,536	0	1,078
Proceeds from disposal of bank premises and equipment	43	0	0
Net cash paid in branch sale	(17,641)	0	0
Death benefit proceeds from life insurance contracts	342	142	0
Other	(143)	0	0
Net cash used in investing activities	(153,248)	(270,991)	(2,013)
Cash flows from financing activities
Net increase in deposits	101,302	11,307	108,020
Net (decrease) increase in borrowings with original maturities less than 90 days	(14,650)	98,634	3,835
Proceeds from FHLB advances with original maturities greater than 90 days	40,000	0	0
Payments on FHLB advances with original maturities greater than 90 days	(1,455)	(441)	(56,149)
Settlement of terminated derivatives	0	0	(525)
Dividends paid	(8,485)	(8,264)	(8,280)
Acquisition of treasury stock	(2,585)	(14,172)	(1,869)
Shares repurchased as treasury stock for employee taxes associated with restricted stock vesting	(378)	(285)	(514)
Proceeds from issuance of employee stock purchase plan shares	136	133	136
Net cash provided by financing activities	113,885	86,912	44,654
Net increase (decrease) in cash and cash equivalents	4,338	(147,887)	83,452
Cash and cash equivalents at beginning of year	60,823	208,710	125,258
Cash and cash equivalents at end of year	65,161	60,823	208,710
Supplemental disclosure of cash flow information:
Cash paid for interest	42,888	8,721	6,805
Cash paid for income taxes	7,450	4,900	4,400
Supplemental schedule of noncash investing and financing activities:
Loans transferred from LHFS to portfolio loans	0	1,510	0
OREO acquired in settlement of loans	85	0	0
Premises and equipment transferred to held for sale	0	2,991	0
Lease liabilities arising from obtaining ROU assets	2,416	94	2,865
Deposits held for assumption in connection with sale of bank branch	$ 0	$ 31,307	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES See the Glossary of Defined Terms at the beginning of this Report for terms used throughout the consolidated financial statements and related notes of this Form 10-K. Nature of Operations – Orrstown Financial Services, Inc. is a financial holding company that operates Orrstown Bank, a commercial bank providing banking and financial advisory services in Berks, Cumberland, Dauphin, Franklin, Lancaster, Perry and York Counties, Pennsylvania, and in Anne Arundel, Baltimore, Howard and Washington Counties, Maryland. The Company operates in the community banking segment and engages in lending activities, including commercial, residential, commercial mortgages, construction, municipal, and various forms of consumer lending, and deposit services, including checking, savings, time, and money market deposits. The Company’s lending area also includes adjacent counties in Pennsylvania and Maryland, as well as Loudon County, Virginia and Berkeley, Jefferson and Morgan Counties, West Virginia. The Company also provides fiduciary services, investment advisory, insurance and brokerage services. The Company and the Bank are subject to regulation by certain federal and state agencies and undergo periodic examinations by such regulatory authorities. Basis of Presentation – The accompanying consolidated financial statements include the accounts of Orrstown Financial Services, Inc. and its wholly owned subsidiary, the Bank. The accounting and reporting policies of the Company conform to GAAP and, where applicable, to accounting and reporting guidelines prescribed by bank regulatory authorities. All significant intercompany transactions and accounts have been eliminated. Certain reclassifications have been made to prior years' amounts to conform with current year classifications. These reclassifications did not have a material impact on the Company's consolidated financial condition or results of operations. The Company's management has evaluated all activity of the Company and concluded that subsequent events are properly reflected in the Company's consolidated financial statements and notes as required by GAAP. To prepare financial statements in conformity with accounting principles generally accepted in the United States of America, management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided, and actual results could differ. Concentration of Credit Risk – The Company grants commercial, residential, construction, municipal, and various forms of consumer lending to clients primarily in its market area in south central Pennsylvania and in the greater Baltimore region and Washington County, Maryland, in addition to adjacent counties in Pennsylvania and Maryland, as well as Loudon County, Virginia and Berkeley, Jefferson and Morgan Counties, West Virginia. Therefore, the Company's exposure to credit risk is significantly affected by changes in the economy in those areas. Although the Company maintains a diversified loan portfolio, a significant portion of its clients’ ability to honor their contracts is dependent upon economic sectors for commercial real estate, including office space, retail strip centers, sales finance, sub-dividers and developers, and multi-family, hospitality, and residential building operators. Management evaluates each clients' creditworthiness on a case-by-case basis. The amount of collateral obtained upon the extension of credit is based on management’s credit evaluation of the client. Types of collateral held varies, but generally include real estate and equipment. The types of securities the Company invests in are included in Note 3, Investment Securities, and the types of lending the Company engages in are included in Note 4, Loans and Allowance for Credit Losses. Cash and Cash Equivalents – Cash and cash equivalents include cash, balances due from banks, federal funds sold and interest-bearing deposits due on demand, all of which have original maturities of 90 days or less. Net cash flows are reported for client loan and deposit transactions, loans held for sale, redemption (purchases) of restricted investments in bank stocks, and short-term borrowings. Under the FRB regulations, the Bank generally had been required to maintain cash reserves against specified deposit liabilities. The FRB issued a final rule on December 22, 2020 that amended Regulation D by lowering the reserve requirement on all net transaction accounts maintained at depository institutions to 0%. Effective January 1, 2024, the FRB will establish the new reserve requirement exemption amount and low reserve tranche, but will not elevate the current reserve percentage above zero for depository institutions. Balances with correspondent banks may, at times, exceed federally insured limits. The Company considers this to be a normal business risk and reviews the financial condition of its correspondent banks on a quarterly basis. Restricted Investments in Bank Stocks – Restricted investments in bank stocks consist of Federal Reserve Bank of Philadelphia stock, FHLB of Pittsburgh stock and Atlantic Community Bankers Bank stock. Federal law requires a member institution of the district Federal Reserve Bank and FHLB to hold stock according to predetermined formulas. Atlantic Community Bankers Bank requires its correspondent banking institutions to hold stock as a condition of membership. The restricted investment in bank stocks is carried at cost. On a quarterly basis, management evaluates the bank stocks for impairment based on assessment of the ultimate recoverability of cost rather than by recognizing temporary declines in value. The determination of whether a decline affects the ultimate recoverability of cost is influenced by criteria such as operating performance, liquidity, funding and capital positions, stock repurchase history, dividend history, and impact of legislative and regulatory changes. Investment Securities – AFS securities include investments that management intends to use as part of its asset/liability management strategy. The Company typically classifies debt securities as AFS on the date of purchase. At December 31, 2023 and 2022, the Company had no held to maturity or trading securities. AFS securities are reported at fair value. Interest income and dividends on debt securities are recognized in interest income on an accrual basis. Purchase premiums and discounts on debt securities are amortized to interest income using the interest method over the terms of the investment securities and approximate the level yield method. Changes in unrealized gains and losses, net of related deferred taxes, for AFS securities are recorded in AOCI. Realized gains and losses on investment securities are recorded on the trade date using the specific identification method and are included in noninterest income on the consolidated statements of income. The Company’s securities are exposed to various risks, such as interest rate risk, market risk, and credit risk. Due to the level of risk associated with certain investments and the level of uncertainty related to changes in the value of investments, it is at least reasonably possible that changes in risks in the near term would materially affect investment securities reported in the consolidated financial statements. Investment securities may be sold in response to changes in interest rates, changes in prepayment rates and other factors. Prior to implementation of CECL, unrealized losses on AFS debt securities caused by a credit event would require the direct write-down of the AFS security through the OTTI approach; however, the new standard under ASC 326-30, Financial Instruments - Credit Losses , requires credit losses to be presented as an ACL. The Company is still required to conduct an impairment evaluation on AFS securities to determine whether the Company has the intent to sell the security or it is more likely than not that it will be required to sell the security before recovery. If these situations apply, the guidance continues to require the Company to reduce the security's amortized cost basis down to its fair value through earnings. The Company also evaluates the unrealized losses on AFS securities to determine if a security's decline in fair value below its amortized cost basis is due to credit factors. The evaluation is based upon factors such as the creditworthiness of the underlying borrowers, performance of the underlying collateral, if applicable, and the level of credit support in the security structure. Management also evaluates other factors and circumstances that may be indicative of a decline in the fair value of the security due to a credit factor. This includes, but is not limited to, an evaluation of the type of security, length of time and extent to which the fair value has been less than cost and near-term prospects of the issuer. If this assessment indicates that a credit loss exists, the present value of the expected cash flows of the security is compared to the amortized cost basis of the security. Under the CECL standard, if the present value of the cash flows expected to be collected is less than the amortized cost, an ACL is recorded for the credit loss, which is limited by the amount that the fair value is less than the amortized cost basis. Any additional amount of loss would be due to non-credit factors and is recorded in AOCI, net of taxes. If a credit loss is recognized in earnings, subsequent improvements to the expectation of collectability will be recognized through the ACL. If the fair value of the security increases above its amortized cost, the unrealized gain will be recorded in AOCI, net of taxes, on the consolidated statements of financial condition. Accrued interest receivable on AFS securities is excluded from the estimate of credit losses. The Company considers the unrealized losses on the AFS securities to be related to fluctuations in market conditions, primarily interest rates, and not reflective of deterioration in credit. In addition, the Company maintains that it has the intent and ability to hold these AFS securities until the amortized cost is recovered and it is more likely than not that any of AFS securities in an unrealized loss position would not be required to be sold. The Company did not record a cumulative-effect adjustment related to its AFS securities upon adoption of CECL on January 1, 2023. Loans Held-for-Sale – The Company has elected to record the mortgage loans held for sale portfolio at fair market value as opposed to the lower of cost or market. The Company economically hedges its residential loans held for sale portfolio with forward sale agreements, which are reported at fair value. A lower of cost or market accounting treatment would not allow the Company to record the excess of the fair market value over book value, but would require the Company to record the corresponding reduction in value on the hedges. Both the loans and related hedges are carried at fair value, which reduces earnings volatility as the amounts more closely offset, particularly in environments when interest rates are declining. For loans held-for-sale for which the fair value option has been elected, the aggregate fair value was less than the aggregate principal balance by $1.5 million and $1.2 million as of December 31, 2023 and 2022, respectively. There were no loans held-for-sale that were nonaccrual or 90 or more days past due as of December 31, 2023 and 2022. Gains and losses on loan sales (sales proceeds minus carrying value) are recorded in noninterest income in the consolidated statements of income. Interest income on these loans is recognized in interest and fees on loans in the consolidated statements of income. Loans – Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at their amortized cost, inclusive of net deferred loan origination fees and costs and unamortized premium or discount. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and amortized as a yield adjustment over the respective term of the loan using the interest method. For SBA PPP loans, the loan origination fees, net of certain direct origination costs, are deferred and accreted into interest income as a yield adjustment under the effective yield method over the estimated life of the PPP loans, with any unamortized net fees being recognized as interest income over the remaining life of the loans. Purchased loans are initially recorded at fair value and include credit and interest rate marks associated with acquisition accounting adjustments. Premiums and discounts are subsequently amortized or accreted as adjustments to interest income using the effective yield method over the contractual lives of the loans. For all classes of loans, the accrual of interest income on loans, including individually evaluated loans, ceases when principal or interest is past due 90 days or more and collateral is inadequate to cover principal and interest or immediately if, in the opinion of management, full collection is unlikely. Interest will continue to accrue on loans past due 90 days or more if the collateral is adequate to cover principal and interest, and the loan is in the process of collection. Interest accrued, but not collected, at the date of placement on nonaccrual status, is reversed and charged against interest income, unless fully collateralized. Subsequent payments received are either applied to the outstanding principal balance or recorded as interest income, depending upon management’s assessment of the ultimate collectability of principal. Loans are returned to accrual status, for all loan classes, when all the principal and interest amounts contractually due are brought current, the loan has performed in accordance with the contractual terms of the note for a reasonable period of time, generally six months, and the ultimate collectability of the total contractual principal and interest is reasonably assured. Past due status is based on the contractual terms of the loan. Allowance for Credit Losses – In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments ("ASU 2016-13"). On January 1, 2023, the Company adopted ASU 2016-13, the current expected credit losses accounting standard commonly referred to as "CECL," which replaces the incurred loss model with the lifetime expected loss model. The CECL methodology requires an organization to measure all expected credit losses over the contractual term for financial assets measured at amortized cost, including loan receivables and held-to-maturity securities, held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. The CECL methodology also applies to off-balance sheet credit exposures not accounted for as insurance (e.g., loan commitments, standby letters of credit, financial guarantees and other similar instruments), net investments in leases recognized by a lessor in accordance with ASC Topic 842 on leases and AFS debt securities. To implement the new standard, the Company established a cross-discipline governance structure, which included a dedicated working group and a CECL Committee consisting of members from different functions including Finance, Credit, Risk and Lending, who provided implementation oversight and reviewed policy elections, key assumptions, processes, and model results. The working group was responsible for the implementation process that included developing the loan segmentation, data sourcing and validation, loss driver inputs, qualitative factors, parallel model runs, scenario testing and back testing. The Company utilized a third-party vendor to assist in the implementation process of its new model to calculate credit losses over the estimated life of the applicable financial assets. The Company elected to use the DCF methodology for the quantitative analysis for the majority of its loan segments, which applies the probability of default and loss given default factors to future cash flows, and then adjusts to the net present value to derive the required reserve. Reasonable and supportable macroeconomic conditions include unemployment and GDP. Model assumptions include the discount rate, prepayments and curtailments. The development and validation of credit models also included determining the length of the reasonable and supportable forecast and regression period and utilizing national peer group historical loss rates. For the consumer loan segments, the remaining life methodology was selected as a practical expedient and based on the risk characteristics. The implementation also included review of model runs and certain assumptions, documentation of policies, procedures and controls, and engagement of another third-party consultant for model validation. The Company adopted ASU 2016-13 using the modified retrospective method for all financial assets measured at amortized cost and off-balance sheet credit exposures. The adoption of the new CECL standard resulted in a cumulative-effect adjustment that increased the ACL for loans by $2.4 million and increased the off-balance sheet credit exposures reserve by $100 thousand. Retained earnings, net of deferred taxes, decreased by $2.0 million, and deferred tax assets increased by $559 thousand. Results for reporting periods beginning after January 1, 2023 are presented under ASU 2016-13 while prior period amounts continue to be reported in accordance with the incurred loss model under the previously applicable GAAP. The following table illustrates the impact of the adoption of CECL, and the transition away from the incurred loss method, on January 1, 2023. The impact to the ACL is presented at the loan segment level: January 1, 2023 Reserves under Incurred Loss Model Reserves under CECL Model Impact of CECL Adoption Financial Assets: Commercial loans: Commercial real estate $ 13,558 $ 16,415 $ 2,857 Acquisition and development 3,214 3,000 (214) Commercial and industrial 4,505 5,433 928 Municipal 24 193 169 Consumer loans: Residential mortgage 3,444 2,323 (1,121) Installment and other 188 237 49 Unallocated reserve 245 — (245) Allowance for credit losses on loans $ 25,178 $ 27,601 $ 2,423 Liabilities: Allowance for credit losses on off-balance sheet credit exposures $ 1,633 $ 1,733 $ 100 The ACL represents the amount that, in management's judgment, appropriately reflects credit losses inherent in the loan portfolio at the balance sheet date. Loans deemed to be uncollectible are charged against the ACL on loans, and subsequent recoveries, if any, are credited to the ACL on loans when received. Changes to the ACL are recorded through the provision for credit losses on loans in the consolidated statements of income. The ACL is maintained at a level considered appropriate to absorb credit losses over the expected life of the loan. The ACL for expected credit losses is determined based on a quantitative assessment of two categories of loans: collectively evaluated loans and individually evaluated loans. In addition, the ACL also includes a qualitative component which adjusts the CECL model results for risk factors that are not considered within the CECL model, but are relevant in assessing the expected credit losses within the loan classes. The ACL on loans is measured on a collective basis when similar risk characteristics exist within the Company's loan segments between commercial and consumer. For purposes of estimating the Company’s ACL, management generally evaluates collectively evaluated loans by federal call code in order to group loans with similar risk characteristics. Each of these loan segments are broken down into multiple loan classes, which are characterized by loan type, collateral type, risk attributions and the manner in which management monitors the performance of the borrower. The risks associated with lending activities differ and are subject to the impact of change in interest rates, market conditions and the impact on the collateral securing the loans, and general economic conditions. The commercial loan segment includes commercial real estate, acquisition and development, commercial and industrial and municipal loan classes. The consumer loan segment includes residential mortgage, installment and other consumer loans. Loans collectively evaluated includes loans on accrual status, except for loans previously restructured that do not share similar risk characteristics which are individually evaluated. The ACL for loans collectively evaluated is measured using a lifetime expected loss rate model that considers historical loss performance and past events in addition to forecasts of future economic conditions. The Company elected to use the DCF methodology for the quantitative analysis for the majority of its loan segments, which applies the probability of default to future cash flows, using a loss driver model and loss given default factors, and then adjusts to the net present value to derive the required reserve. The probability of default estimates are derived through the application of reasonable and supportable economic forecasts to the regression models, which incorporates the Company's and peer loss-rate data, unemployment rate and GDP. The reasonable and supportable forecasts of the selected economic metrics are then input into the regression model to calculate an expected default rate. The expected default rates are then applied to expected loan balances estimated through the consideration of contractual repayment terms and expected prepayments. The prepayment and curtailment assumptions adjust the contractual terms of the loan to arrive at the expected cash flows. The development and validation of credit models also included determining the length of the reasonable and supportable forecast and regression period and utilizing national peer group historical loss rates. Management selected the national unemployment rate and GDP as the drivers of the quantitative portion of collectively evaluated reserves on loan classes reliant upon the DCF methodology, primarily as a result of high correlation coefficients identified in regression modeling. For the consumer loan segment, the quantitative reserve was calculated using the remaining life methodology where the average historical bank-specific and peer loss rates are applied to expected loan balances over an estimated remaining life of loans. The estimated remaining life is calculated using historical bank-specific loan attrition data. Loans that do not share similar risk characteristics are evaluated on an individual basis, and are excluded from the collective evaluation for the ACL. Loans identified to be individually evaluated under CECL include loans on nonaccrual status and may include accruing loans that do not share similar risk characteristics to other accruing loans collectively evaluated. A specific reserve analysis is applied to the individually evaluated loans, which considers collateral value, an observable market price or the present value of expected future cash flows. A specific reserve may be assigned if the measured value of the loan using one of the before mentioned methods is less than the current carrying value of the loans. A loan is considered collateral-dependent when the Company determines foreclosure is probable or the borrower is experiencing financial difficulty and the Company expects repayment to be provided substantially through the operation or sale of the collateral. Collateral could be in the form of real estate, equipment or business assets. An ACL may result for a collateral-dependent loan if the fair value of the underlying collateral, as of the reporting date, adjusted for expected costs to repair or sell, was less than the amortized cost basis of the loan. If repayment of the loan is instead dependent only on the operation, rather than the sale of the collateral, the measure of the ACL does not incorporate estimated costs to sell. For loans analyzed on the basis of projected future principal and interest cash flows, the Company will discount the expected cash flows at the effective interest rate of the loan, and an ACL would result if the present value of expected cash flows was less than the amortized cost basis of the loan. Based on management's analysis, adjustments may be applied for additional factors impacting the risk of loss in the loan portfolio beyond the quantitatively calculated reserve on collectively evaluated loans. As the quantitative reserve calculation incorporates historical conditions, management may consider an additional or reduced reserve is warranted through qualitative risk factors based on current and expected conditions. These qualitative risk factors considered by management are comparable to legacy factors prior to the adoption of CECL and include significant or unexpected changes in: • Lending policies, procedures, underwriting standards and recovery practices; • Nature and volume of loans; • Concentrations of credit; • Collateral valuation trends; • Delinquency and classified loan trends; • Experience, ability and depth of management and lending staff; • Quality of loan review system; and • Economic conditions and other external factors. For PCD loans, the nonaccrual status is determined in the same manner as for other loans. Prior to the adoption of CECL, these PCD loans were classified as PCI loans and accounted for under ASC Subtopic 310-30, Receivables – Loans and Debt Securities Acquired with Deteriorated Credit Quality ("ASC 310-30"). In accordance with the CECL standard, management did not reassess whether PCI assets met the criteria of PCD assets as of the adoption date. As permitted by CECL, the Company elected to account for its PCD loans under ASC 310-20, Receivables - Nonrefundable Fees and Other Asset s ("ASC 310-20"). These loans are initially recorded at fair value, and include credit and interest rate marks associated with acquisition accounting adjustments. Purchase premiums or discounts are subsequently amortized as an adjustment to yield over the estimated contractual lives of the loans. Under ASC 310-20, the acquired loans are analyzed on an individual asset level, and no longer maintained in pools and accounted for as units of accounts, which would permit treating each pool as a single asset. The impact of this election resulted in loans reported as nonaccrual and individually evaluated for credit expected losses under the CECL methodology. In March 2022, the FASB issued ASU No. 2022-02, Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures (“ASU 2022-02”). ASU 2022-02 eliminated the TDR accounting model, and requires that the Company evaluate, based on the accounting for loan modifications, whether the borrower is experiencing financial difficulty, if the modification results in a more-than-insignificant direct change in the contractual cash flows and whether the modifications represent terms that would result in a new loan or a continuation of an existing loan. The Company refers to these loans as "financial difficulty modifications" or "FDMs." This change required all loan modifications to be accounted for under the general loan modification guidance in ASC 310-20, Receivables – Nonrefundable Fees and Other Costs, and subject entities to new disclosure requirements on loan modifications to borrowers experiencing financial difficulty. If a modification occurs while the loan is on accrual status, it will continue to accrue interest under the modified terms. After the initial modification and recognition of a FDM, the Company will monitor the performance of the borrower. If no subsequent qualifying modifications are made to the FDM, the loan does not require disclosure in the current period's disclosures after the one-year period has elapsed. Upon adoption of CECL, the TDRs were evaluated and included in the CECL loan segment pools if the loans shared similar risk characteristics to other loans in the pool or remained with loans individually evaluated for which the ACL was measured using the collateral-dependent or DCF method. In addition, ASU 2022-02 provides enhanced disclosure requirements for certain loan refinancing and restructurings and disclosure of current period gross charge-offs for financing receivables by year of origination in the vintage disclosures. On January 1, 2023, the Company adopted ASU 2022-02 on a modified retrospective basis, which did not have a material impact on the consolidated financial statements. A comprehensive analysis of the ACL is performed by the Company on a quarterly basis. Management evaluates the adequacy of the ACL utilizing a defined methodology to determine if it properly addresses the current and expected risks in the loan portfolio, which considers the performance of borrowers and specific evaluation of individually evaluated loans including historical loss experiences, trends in delinquencies, nonperforming loans and other risk assets, and the qualitative factors. Risk factors are continuously reviewed and adjusted, as needed, by management when conditions support a change. Management believes its approach properly addresses relevant accounting and bank regulatory guidance for loans both collectively and individually evaluated. The results of the comprehensive analysis, including recommended changes, are governed by the Company's Reserve Adequacy Committee, whose members were also a part of the Company's CECL Committee. Acquired Loans - Loans that are purchased are accounted for similar to originated loans, whereby an ACL is recognized with a corresponding increase to the provision for credit losses in the consolidated statements of income. PCD loans are recorded at their purchase price plus the ACL expected at the time of acquisition resulting in a gross up of the amortized cost of the loans. Subsequent changes in the ACL from the initial ACL estimate are recorded as provision for credit losses in the consolidated statements of income. Loan Commitments and Related Financial Instruments – Financial instruments include off-balance sheet credit commitments issued to meet client financing needs, such as commitments to make loans and commercial letters of credit. These financial instruments are recorded when they are funded. The face amount represents the exposure to loss, before considering client collateral or ability to repay. The Company estimates expected credit losses over the contractual period in which the Company is exposed to credit risk from the contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The ACL on off-balance sheet credit exposures includes consideration of the utilization rates expected on the loan commitments, and estimates the expected credit losses for the undrawn commitments by the loan segments. The ACL on off-balance sheet credit exposures is recorded in other liabilities on the consolidated balance sheets and is adjusted through the provision for credit losses in the consolidated statements of income. Loans Serviced – The Bank administers secondary market mortgage programs available through the FHLB and the Federal National Mortgage Association ("FNMA") and offers residential mortgage products and services to clients. The Bank originates single-family residential mortgage loans for sale in the secondary market and retains the servicing of those loans. At December 31, 2023 and 2022, the balance of loans serviced for others totaled $466.7 million and $495.0 million, respectively. 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 Company, (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 Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. Cash Surrender Value of Life Insurance – The Company has purchased life insurance policies on certain employees. Life insurance is recorded at the cash surrender value adjusted for other charges or other amounts due that are probable at

PENDING MERGER

PENDING MERGER	12 Months Ended
	Dec. 31, 2023
Business Combination and Asset Acquisition [Abstract]
PENDING MERGER	PENDING MERGER On December 12, 2023, the Company entered into an Agreement and Plan of Merger with Codorus Valley Bancorp, Inc., a Pennsylvania corporation (“Codorus Valley” or "CVLY"), pursuant to which Codorus Valley will be merged with and into Orrstown, with Orrstown as the surviving corporation (the “Merger”). Promptly following the Merger, Codorus Valley’s wholly-owned bank subsidiary, PeoplesBank, A Codorus Valley Company, a Pennsylvania chartered bank, will be merged with and into Orrstown Bank, a Pennsylvania chartered bank, which is the wholly-owned subsidiary of Orrstown, with Orrstown Bank as the surviving bank. The consideration payable to Codorus Valley shareholders upon completion of the Merger will consist of whole shares of Orrstown common stock, no par value per share (“Orrstown Common Stock”), and cash in lieu of fractional shares of Orrstown Common Stock. Upon consummation of Merger, each share of Codorus Valley common stock, $2.50 par value per share, excluding shares held in treasury by Codorus Valley, issued and outstanding immediately prior to the effective time of the Merger will be canceled and converted into the right to receive 0.875 shares of Orrstown Common Stock.

INVESTMENT SECURITIES

INVESTMENT SECURITIES	12 Months Ended
	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
INVESTMENT SECURITIES	INVESTMENT SECURITIES At December 31, 2023 and 2022, all investment securities were classified as AFS. The following table summarizes amortized cost and fair value of AFS securities, and the corresponding amounts of gross unrealized gains and losses recognized in AOCI at December 31, 2023 and 2022. Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Allowance for Credit Losses Fair Value December 31, 2023 U.S. Treasury securities $ 20,057 $ — $ 2,217 $ — $ 17,840 U.S. government agencies 3,994 157 — — 4,151 States and political subdivisions 221,624 28 18,530 — 203,122 GSE residential MBSs 61,669 — 4,037 — 57,632 GSE commercial MBSs 4,387 356 — — 4,743 GSE residential CMOs 79,284 18 6,200 — 73,102 Non-agency CMOs 48,162 316 3,809 — 44,669 Asset-backed 109,786 442 2,094 — 108,134 Other 126 — — — 126 Totals $ 549,089 $ 1,317 $ 36,887 $ — $ 513,519 December 31, 2022 U.S. Treasury securities $ 20,070 $ — $ 2,779 n/a $ 17,291 U.S. government agencies 4,907 228 — n/a 5,135 States and political subdivisions 225,825 19 28,430 n/a 197,414 GSE residential MBSs 63,778 — 4376 n/a 59,402 GSE residential CMOs 75,446 — 7,068 n/a 68,378 Non-agency CMOs 42,298 243 2,783 n/a 39,758 Asset-backed 130,577 — 4,604 n/a 125,973 Other 377 — — n/a 377 Totals $ 563,278 $ 490 $ 50,040 n/a $ 513,728 The following table summarizes investment securities with unrealized losses at December 31, 2023 and 2022, aggregated by major security type and length of time in a continuous unrealized loss position. Less Than 12 Months 12 Months or More Total # of Securities Fair Value Unrealized Losses # of Securities Fair Value Unrealized Losses # of Securities Fair Value Unrealized Losses December 31, 2023 U.S. Treasury securities — $ — $ — 3 $ 17,840 $ 2,217 3 $ 17,840 $ 2,217 States and political subdivisions 4 2,419 53 40 199,933 18,477 44 202,352 18,530 GSE residential MBSs — — — 15 57,632 4,037 15 57,632 4,037 GSE residential CMOs 4 12,710 186 14 56,765 6,014 18 69,475 6,200 Non-agency CMOs 3 11,531 83 4 16,334 3,726 7 27,865 3,809 Asset-backed 1 865 4 15 74,407 2,090 16 75,272 2,094 Totals 12 $ 27,525 $ 326 91 $ 422,911 $ 36,561 103 $ 450,436 $ 36,887 December 31, 2022 U.S. Treasury securities — $ 0 $ 0 3 $ 17,291 $ 2,779 3 $ 17,291 $ 2,779 States and political subdivisions 29 135,579 13,809 17 60,102 14,621 46 195,681 28,430 GSE residential MBSs 5 26,100 925 10 33302 3451 15 59,402 4376 GSE residential CMOs 8 28,732 1,884 9 39,646 5,184 17 68,378 7,068 Non-agency CMOs 4 26,555 1,135 2 8,639 1,648 6 35,194 2,783 Asset-backed 17 78,873 2,432 5 47,100 2,172 22 125,973 4,604 Totals 63 $ 295,839 $ 20,185 46 $ 206,080 $ 29,855 109 $ 501,919 $ 50,040 The Company is required to conduct an impairment evaluation on AFS securities to determine whether the Company has the intent to sell the security or it is more likely than not that it will be required to sell the security before recovery. If these situations apply, the guidance requires the Company to reduce the security's amortized cost basis down to its fair value through earnings. The Company also evaluates the unrealized losses on AFS securities to determine if a security's decline in fair value below its amortized cost basis is due to credit factors. The evaluation is based upon factors such as the creditworthiness of the underlying borrowers, performance of the underlying collateral, if applicable, and the level of credit support in the security structure. Management also evaluates other factors and circumstances that may be indicative of a decline in the fair value of the security due to a credit factor. This includes, but is not limited to, an evaluation of the type of security, length of time and extent to which the fair value has been less than cost and near-term prospects of the issuer. If this assessment indicates that a credit loss exists, the present value of the expected cash flows of the security is compared to the amortized cost basis of the security. Under the CECL standard, if the present value of the cash flows expected to be collected is less than the amortized cost, an ACL is recorded for the credit loss, which is limited by the amount that the fair value is less than the amortized cost basis. Any additional amount of loss would be due to non-credit factors and is recorded in AOCI, net of taxes. If a credit loss is recognized in earnings, subsequent improvements to the expectation of collectability will be recognized through the ACL. If the fair value of the security increases above its amortized cost, the unrealized gain will be recorded in AOCI, net of taxes, on the consolidated statements of financial condition. Prior to implementation of the CECL standard, unrealized losses caused by a credit event would require the direct write-down of the AFS security through the OTTI approach. The Company did not record an ACL on the AFS securities at December 31, 2023 or upon implementation of CECL on January 1, 2023. As of both periods, the Company considers the unrealized losses on the AFS securities to be related to fluctuations in market conditions, primarily interest rates, and not reflective of deterioration in credit. In addition, the Company maintains that it has the intent and ability to hold these AFS securities until the amortized cost is recovered and it is more likely than not that any of the AFS securities in an unrealized loss position would not be required to be sold. At December 31, 2023 and December 31, 2022, unrealized losses were higher than prior periods due to market uncertainty resulting from inflation and higher interest rates and wider spreads from the time of the security purchase. At December 31, 2022, and 2021, the Company had no cumulative OTTI. U.S. Treasury Securities. The unrealized losses presented in the table above have been caused by an increase in rates from the time these securities were purchased. Management considers the full faith and credit of the U.S. government in determining whether declines in fair value are due to credit factors. States and Political Subdivisions. The unrealized losses presented in the table above have been caused by a rise in interest rates from the time these securities were purchased. Management evaluates the financial performance of the issuers, including the investment rating, the state of the issuer of the security and other credit support in determining whether declines in fair value are due to credit factors. GSE Residential CMOs and GSE Residential MBS . The unrealized losses presented in the table above have been caused by a widening of spreads and a rise in interest rates from the time these securities were purchased. The contractual terms of these securities do not permit the issuer to settle the securities at a price less than its par value basis. Non-agency CMOs . The unrealized losses presented in the table above were caused by a widening of spreads and a rise in interest rates from the time the securities were purchased. Management considers the investment rating and other credit support in its evaluation, including delinquencies and credit enhancements, in determining whether declines in fair value are due to credit factors. Asset-backed. The unrealized losses presented in the table above were caused by a widening of spreads and a rise in the interest rates from the time the securities were purchased. Management considers the investment rating and other credit support, in its evaluation, including delinquencies and credit enhancements, in determining whether declines in fair value are due to credit factors. The Company does not intend to sell the aforementioned investment securities with unrealized losses and it is more likely than not that the Company will not be required to sell them before recovery of their amortized cost basis, which may be maturity. In addition, the unrealized losses are not credit related. Therefore, the Company has concluded that the unrealized losses for these securities do not require an ACL at December 31, 2023. The following table summarizes amortized cost and fair value of investment securities by contractual maturity at December 31, 2023. Expected maturities may differ from contractual maturities if borrowers have the right to call or prepay obligations with or without call or prepayment penalties. Securities not due at a single maturity date are shown separately. Amortized Cost Fair Value Due in one year or less $ — $ — Due after one year through five years 31,419 28,368 Due after five years through ten years 56,449 51,231 Due after ten years 157,933 145,640 CMOs and MBSs 193,502 180,146 Asset-backed 109,786 108,134 $ 549,089 $ 513,519 The following table summarizes proceeds from sales of investment securities and gross gains and gross losses for the years ended December 31, 2023, 2022 and 2021. 2023 2022 2021 Proceeds from sale of investment securities $ 22,006 $ 31,330 $ 149,038 Gross gains 8 35 1,847 Gross losses 55 25 1,209 During the year ended December 31, 2023, the Company recorded net investment security losses of $47 thousand, a net gain of $10 thousand for year ended December 31, 2022 and a net loss of $638 thousand for year ended December 31, 2021. During 2023, the Company sold three U.S. Treasury securities with a principal balance of $19.9 million for a nominal gain and six securities issued by state and political subdivisions with a principal balance of $2.2 million for a net loss of $44 thousand. During the year ended December 31, 2022, the Company sold 19 securities with a principal balance of $31.3 million for a net gain of $32 thousand. The Company recorded a loss of $171 thousand on a call of a non-agency CMO for the year ended December 31, 2022. Investment securities with a fair value of $439.7 million and $396.8 million at December 31, 2023 and 2022, respectively, were pledged to secure public funds and for other purposes as required or permitted by law.

LOANS AND ALLOWANCE FOR CREDIT

LOANS AND ALLOWANCE FOR CREDIT LOSSES	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
LOANS AND ALLOWANCE FOR CREDIT LOSSES	LOANS AND ALLOWANCE FOR CREDIT LOSSES The Company's loan portfolio is grouped into segments, which are further broken down into classes to allow management to monitor the performance by the borrower and to monitor the yield on the portfolio. The risks associated with lending activities differ among the various loan classes and are subject to the impact of changes in interest rates, market conditions of collateral securing the loans, and general economic conditions. All of these factors may adversely impact both the borrower’s ability to repay its loans and associated collateral. The Company has various types of commercial real estate loans, which have differing levels of credit risk. Owner occupied commercial real estate loans are generally dependent upon the successful operation of the borrower’s business, with the cash flows generated from the business being the primary source of repayment of the loan. If the business suffers a downturn in sales or profitability, the borrower’s ability to repay the loan could be in jeopardy. Non-owner occupied and multi-family commercial real estate loans and non-owner occupied residential loans present a different credit risk to the Company than owner occupied commercial real estate loans, as the repayment of the loan is dependent upon the borrower’s ability to generate a sufficient level of occupancy to produce rental income that exceeds debt service requirements and operating expenses. Lower occupancy or lease rates may result in a reduction in cash flows, which hinders the ability of the borrower to meet debt service requirements, and may result in lower collateral values. The Company generally recognizes that greater risk is inherent in these credit relationships as compared to owner occupied loans mentioned above. Acquisition and development loans consist of 1-4 family residential construction and commercial and land development loans. The risk of loss on these loans is largely dependent on the Company’s ability to assess the property’s value at the completion of the project, which should exceed the property’s construction costs. During the construction phase, a number of factors could potentially negatively impact the collateral value, including cost overruns, delays in completing the project, competition, and real estate market conditions which may change based on the supply of similar properties in the area. In the event the collateral value at the completion of the project is not sufficient to cover the outstanding loan balance, the Company must rely upon other repayment sources, if any, including the guarantors of the project or other collateral securing the loan. Commercial and industrial loans include advances to local and regional businesses for general commercial purposes and include permanent and short-term working capital, machinery and equipment financing, and may be either in the form of lines of credit or term loans. Although commercial and industrial loans may be unsecured to our highest-rated borrowers, the majority of these loans are secured by the borrower’s accounts receivable, inventory and machinery and equipment. In a significant number of these loans, the collateral also includes the business real estate or the business owner’s personal real estate or assets. Commercial and industrial loans present credit exposure to the Company, as they are more susceptible to risk of loss during a downturn in the economy as borrowers may have greater difficulty in meeting their debt service requirements and the value of the collateral may decline. The Company attempts to mitigate this risk through its underwriting standards, including evaluating the creditworthiness of the borrower and, to the extent available, credit ratings on the business. Additionally, monitoring of the loans through annual renewals and meetings with the borrowers are typical. However, these procedures cannot eliminate the risk of loss associated with commercial and industrial lending. At December 31, 2023 and 2022, commercial and industrial loans include $5.7 million and $13.8 million, respectively, of loans, net of deferred fees and costs, originated through the SBA PPP. At December 31, 2023, the Bank has $70 thousand of net deferred SBA PPP fees remaining to be recognized through net interest income over the remaining life of the loans. As these loans are 100% guaranteed by the SBA, there is no associated ACL at December 31, 2023 and 2022. Municipal loans consist of extensions of credit to municipalities and school districts within the Company’s market area. These loans generally present a lower risk than commercial and industrial loans, as they are generally secured by the municipality’s full taxing authority, by revenue obligations, or by its ability to raise assessments on its clients for a specific utility. The Company originates loans to its retail clients, including fixed-rate and adjustable first lien mortgage loans with the underlying 1-4 family owner occupied residential property securing the loan. The Company’s risk exposure is minimized in these types of loans through the evaluation of the creditworthiness of the borrower, including credit scores and debt-to-income ratios, and underwriting standards which limit the loan-to-value ratio to generally no more than 80% upon loan origination, unless the borrower obtains private mortgage insurance. Home equity loans, including term loans and lines of credit, present a slightly higher risk to the Company than 1-4 family first liens, as these loans can be first or second liens on 1-4 family owner occupied residential property, but can have loan-to-value ratios of no greater than 85% of the value of the real estate taken as collateral. The creditworthiness of the borrower is considered including credit scores and debt-to-income ratios. Installment and other loans’ credit risk are mitigated through prudent underwriting standards, including evaluation of the creditworthiness of the borrower through credit scores and debt-to-income ratios and, if secured, the collateral value of the assets. These loans can be unsecured or secured by assets the value of which may depreciate quickly or may fluctuate, and may present a greater risk to the Company than 1-4 family residential loans. The following table presents the loan portfolio by segment and class, excluding residential LHFS, at December 31, 2023 and 2022. 2023 2022 Commercial real estate: Owner-occupied $ 373,757 $ 315,770 Non-owner occupied 694,638 608,043 Multi-family 150,675 138,832 Non-owner occupied residential 95,040 104,604 Acquisition and development: 1-4 family residential construction 24,516 25,068 Commercial and land development 115,249 158,308 Commercial and industrial (1) 367,085 357,774 Municipal 9,812 12,173 Residential mortgage: First lien 266,239 229,849 Home equity – term 5,078 5,505 Home equity – lines of credit 186,450 183,241 Installment and other loans 9,774 12,065 Total loans $ 2,298,313 $ 2,151,232 (1) This balance includes $5.7 million and $13.8 million of SBA PPP loans, net of deferred fees and costs, at December 31, 2023 and 2022, respectively. In order to monitor ongoing risk associated with its loan portfolio and specific loans within the segments, management uses an internal grading system. The first several rating categories, representing the lowest risk to the Bank, are combined and given a “Pass” rating. Management generally follows regulatory definitions in assigning criticized ratings to loans, including "Special Mention," "Substandard," "Doubtful" or "Loss." The Special Mention category includes loans that have potential weaknesses that may, if not monitored or corrected, weaken the asset or inadequately protect the Bank's position at some future date. These assets pose elevated risk, but their weakness does not yet justify a more severe, or classified rating. Substandard loans are classified as they have a well-defined weakness, or weaknesses that jeopardize liquidation of the debt. These loans are characterized by the distinct possibility that the Bank will sustain some loss if the deficiencies are not corrected. Substandard loans include loans that management may determine to be either individually evaluated, referred to as "Substandard - Individually Evaluated Loan," or collectively evaluated, referred to as "Substandard Non-Individually Evaluated Loan." A Doubtful loan has a high probability of total or substantial loss, but because of specific pending events that may strengthen the asset, its classification as Loss is deferred. Loss loans are considered uncollectible, as the borrowers are often in bankruptcy, have suspended debt repayments, or have ceased business operations. Once a loan is classified as Loss, there is little prospect of collecting the loan’s principal or interest and it is charged-off. The Company has a loan review policy and program, which is designed to identify and monitor risk in the lending function. The Management ERM Committee, comprised of executive officers, senior officers and loan department personnel, is charged with the oversight of overall credit quality and risk exposure of the Company's loan portfolio. This includes the monitoring of the lending activities of all Company personnel with respect to underwriting and processing new loans and the timely follow-up and corrective action for loans showing signs of deterioration in quality. A loan review program provides the Company with an independent review of the commercial loan portfolio on an ongoing basis. Generally, consumer and residential mortgage loans are included in the Pass categories unless a specific action, such as extended delinquencies, bankruptcy, repossession or death of the borrower occurs, which heightens awareness as to a possible credit event. Internal loan reviews are completed annually on all commercial relationships with a committed loan balance in excess of $1.0 million, which includes confirmation of risk rating by an independent credit officer. In addition, all commercial relationships greater than $500 thousand rated substandard, doubtful or loss are reviewed quarterly and corresponding risk ratings are changed or reaffirmed by the Company's Problem Loan Committee, with subsequent reporting to the Management ERM Committee and the Board of Directors. The following table presents the amortized cost basis of the loan portfolio, by year of origination, loan class, and credit quality, as of December 31, 2023. For residential and consumer loan classes, the Company also evaluates credit quality based on the aging status of the loan and payment activity, which residential mortgage and installment and other consumer loans are presented below based on payment performance: performing or nonperforming. Term Loans Amortized Cost Basis by Origination Year As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Basis Revolving Loans Converted to Term Total Commercial Real Estate: Owner-occupied: Risk rating Pass $ 50,829 $ 103,192 $ 69,888 $ 21,232 $ 21,251 $ 62,634 $ 4,941 $ — $ 333,967 Special mention — — 2,517 1,176 — 1,314 — — 5,007 Substandard - Non-IEL — 9,923 — 6,075 — 2,687 312 — 18,997 Substandard - IEL — — — 13,366 — 2,420 — — 15,786 Total owner-occupied loans $ 50,829 $ 113,115 $ 72,405 $ 41,849 $ 21,251 $ 69,055 $ 5,253 $ — $ 373,757 Current period gross charge offs - owner-occupied $ — $ — $ — $ — $ — $ — $ — $ — $ — Non-owner occupied: Risk rating Pass $ 82,879 $ 102,212 $ 235,031 $ 83,652 $ 63,176 $ 120,696 $ 509 $ — $ 688,155 Special mention — — — 524 — 2,112 — — 2,636 Substandard - Non-IEL — — — — — 2,739 — 868 3,607 Substandard - IEL — — — — — 240 — — 240 Total non-owner occupied loans $ 82,879 $ 102,212 $ 235,031 $ 84,176 $ 63,176 $ 125,787 $ 509 $ 868 $ 694,638 Current period gross charge offs - non-owner occupied $ — $ — $ — $ — $ — $ — $ — $ — $ — Multi-family: Risk rating Pass $ 2,701 $ 61,805 $ 28,541 $ 12,694 $ 7,437 $ 33,895 $ 117 $ — $ 147,190 Special mention — — — — 244 2,008 — — 2,252 Substandard - Non-IEL — — — — — — — — — Substandard - IEL — — — — — 1,233 — — 1,233 Total multi-family loans $ 2,701 $ 61,805 $ 28,541 $ 12,694 $ 7,681 $ 37,136 $ 117 $ — $ 150,675 Current period gross charge offs - multi-family $ — $ — $ — $ — $ — $ — $ — $ — $ — Non-owner occupied residential: Risk rating Pass $ 10,075 $ 20,473 $ 16,947 $ 7,974 $ 6,444 $ 28,319 $ 1,130 $ — $ 91,362 Special mention — — — — — 731 — — 731 Substandard - Non-IEL — — — — — 375 — — 375 Substandard - IEL 2 — 192 1,461 — 917 — — 2,572 Total non-owner occupied residential loans $ 10,077 $ 20,473 $ 17,139 $ 9,435 $ 6,444 $ 30,342 $ 1,130 $ — $ 95,040 Current period gross charge offs - non-owner occupied residential $ — $ — $ — $ — $ — $ 12 $ — $ — $ 12 (continued) Term Loans Amortized Cost Basis by Origination Year As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Basis Revolving Loans Converted to Term Total Acquisition and development: 1-4 family residential construction: Risk rating Pass $ 18,820 $ 5,400 $ — $ — $ — $ — $ — $ — $ 24,220 Special mention 222 — 74 — — — — — 296 Substandard - Non-IEL — — — — — — — — — Substandard - IEL — — — — — — — — — Total 1-4 family residential construction loans $ 19,042 $ 5,400 $ 74 $ — $ — $ — $ — $ — $ 24,516 Current period gross charge offs - 1-4 family residential construction $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial and land development: Risk rating Pass $ 28,829 $ 48,453 $ 9,847 $ 9,927 $ 110 $ 1,774 $ 6,574 $ 6,936 $ 112,450 Special mention — — — 1,001 — 437 — — 1,438 Substandard - Non-IEL — — — — — — — — — Substandard - IEL — — — — — 1,361 — — 1,361 Total commercial and land development loans $ 28,829 $ 48,453 $ 9,847 $ 10,928 $ 110 $ 3,572 $ 6,574 $ 6,936 $ 115,249 Current period gross charge offs - commercial and land development $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial and Industrial: Risk rating Pass $ 67,735 $ 69,670 $ 67,117 $ 24,580 $ 10,753 $ 20,775 $ 86,475 $ 1,522 $ 348,627 Special mention — 4,251 4,364 11 552 356 2,258 — 11,792 Substandard - Non-IEL — — 4,682 — 5 225 1,082 — 5,994 Substandard - IEL — 69 — 7 — 455 141 — 672 Total commercial and industrial loans $ 67,735 $ 73,990 $ 76,163 $ 24,598 $ 11,310 $ 21,811 $ 89,956 $ 1,522 $ 367,085 Current period gross charge offs - commercial and industrial $ — $ 161 $ 106 $ — $ — $ 8 $ 473 $ — $ 748 Municipal: Risk rating Pass $ — $ — $ 3,403 $ — $ — $ 6,409 $ — $ — $ 9,812 Total municipal loans $ — $ — $ 3,403 $ — $ — $ 6,409 $ — $ — $ 9,812 Current period gross charge offs - municipal $ — $ — $ — $ — $ — $ — $ — $ — $ — Residential mortgage: First lien: Payment performance Performing $ 43,641 $ 71,311 $ 34,704 $ 8,056 $ 7,465 $ 97,943 $ — $ 638 $ 263,758 Nonperforming — — — — 120 2,361 — — 2,481 Total first lien loans $ 43,641 $ 71,311 $ 34,704 $ 8,056 $ 7,585 $ 100,304 $ — $ 638 $ 266,239 Current period gross charge offs - first lien $ — $ — $ — $ — $ — $ 58 $ — $ — $ 58 Home equity - term: Payment performance Performing $ 607 $ 732 $ 90 $ 426 $ 115 $ 3,105 $ — $ — $ 5,075 Nonperforming — — — — — 3 — — 3 (continued) Term Loans Amortized Cost Basis by Origination Year As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Basis Revolving Loans Converted to Term Total Total home equity - term loans $ 607 $ 732 $ 90 $ 426 $ 115 $ 3,108 $ — $ — $ 5,078 Current period gross charge offs - home equity - term $ — $ — $ — $ — $ — $ — $ — $ — $ — Home equity - lines of credit: Payment performance Performing $ — $ — $ — $ — $ — $ — $ 107,967 $ 77,171 $ 185,138 Nonperforming — — — — — — 1,296 16 1,312 Total residential real estate - home equity - lines of credit loans $ — $ — $ — $ — $ — $ — $ 109,263 $ 77,187 $ 186,450 Current period gross charge offs - home equity - lines of credit $ — $ — $ — $ — $ — $ — $ 40 $ — $ 40 Installment and other loans: Payment performance Performing $ 758 $ 413 $ 332 $ 106 $ 670 $ 947 $ 6,500 $ — $ 9,726 Nonperforming 3 — — — 33 12 — — 48 Total Installment and other loans $ 761 $ 413 $ 332 $ 106 $ 703 $ 959 $ 6,500 $ — $ 9,774 Current period gross charge offs - installment and other $ 181 $ 24 $ — $ — $ 4 $ 10 $ 28 $ — $ 247 The information presented in the table above is not required for periods prior to the adoption of CECL. The following table summarizes the Company’s loan portfolio ratings based on its internal risk rating system at December 31, 2022, which presents the most comparable required information. Prior to the adoption of CECL, PCD loans were classified as PCI loans and accounted for under ASC 310-30. In accordance with the CECL standard, management did not reassess whether PCI assets met the criteria of PCD assets as of the adoption date. At December 31, 2023, the amortized cost of the PCD loans was $8.6 million. Pass Special Mention Non-Impaired Substandard Impaired - Substandard Doubtful PCI Loans Total December 31, 2022 Commercial real estate: Owner occupied $ 305,159 $ 2,109 $ 3,532 $ 2,767 $ — $ 2,203 $ 315,770 Non-owner occupied 601,244 4,243 2,273 — — 283 608,043 Multi-family 130,851 7,739 242 — — — 138,832 Non-owner occupied residential 102,674 810 482 81 — 557 104,604 Acquisition and development: 1-4 family residential construction 25,068 — — — — — 25,068 Commercial and land development 142,424 458 — 15,426 — — 158,308 Commercial and industrial 331,103 17,579 7,013 31 — 2,048 357,774 Municipal 12,173 — — — — — 12,173 Residential mortgage: First lien 222,849 — 215 2,520 — 4,265 229,849 Home equity - term 5,485 — — 5 — 15 5,505 Home equity - lines of credit 182,801 — 45 395 — — 183,241 Installment and other loans 12,017 — — 40 — 8 12,065 $ 2,073,848 $ 32,938 $ 13,802 $ 21,265 $ — $ 9,379 $ 2,151,232 For commercial real estate, acquisition and development, commercial and industrial and municipal segments, a loan is evaluated individually when, based on current information and events, it is probable that the Company will be unable to collect the scheduled payments of principal 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 interest payments when due. Loans that experience insignificant payment delays and payment shortfalls generally are not individually evaluated. Generally, loans that are more than 90 days past due will be individually evaluated for a specific reserve. 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 to determine if the loan should be placed on nonaccrual status. Nonaccrual loans are, by definition, deemed to be individually evaluated under CECL. A specific reserve allocation for individually evaluated loans is measured on a loan-by-loan basis for commercial and construction loans by either the present value of the 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 loan is collateral dependent if the repayment of the loan is expected to be provided solely by the underlying collateral. For loans that are experiencing financial difficulty for extended periods of time, periodic updates on fair values are obtained, which may include updated appraisals. Updated fair values are incorporated into the analysis in the next reporting period. Loan charge-offs, which may include partial charge-offs, are taken on an individually evaluated loan that is collateral dependent if the carrying balance of the loan exceeds the appraised value of the collateral, the loan has been placed on nonaccrual status or identified as uncollectible, and it is deemed to be a confirmed loss. Typically, loans with a charge-off or partial charge-off will continue to be individually evaluated. Generally, an individually evaluated loan with a partial charge-off may continue to have a specific reserve on it after the partial charge-off, if factors warrant. At December 31, 2023, the Company’s individually evaluated loans were measured based on the estimated fair value of the collateral securing the loan, except for purchased auto loans on nonaccrual status and accruing loans accounted for as TDRs prior to the adoption of ASU 2022-02. At December 31, 2022, except for TDRs, the Company's individually evaluated loans were measured based on the estimated fair value of the collateral securing the loan. Prior to the adoption of ASU 2022-02, by definition, TDRs were considered impaired and the related impairment analyses were initially based on DCF For real estate loans, collateral generally consists of commercial or residential real estate, but in the case of commercial and industrial loans, it could also consist of accounts receivable, inventory, equipment or other business assets. Commercial and industrial loans may also have real estate collateral. Updated appraisals are generally required every 18 months for classified commercial loans in excess of $250 thousand. The “as is" value provided in the appraisal is often used as the fair value of the collateral in determining impairment, unless circumstances, such as subsequent improvements, approvals, or other circumstances, dictate that another value than that provided by the appraiser is more appropriate. Generally, commercial loans secured by real estate that are evaluated individually are measured at fair value using certified real estate appraisals that had been completed within the last 18 months. Appraised values are discounted for estimated costs to sell the property and other selling considerations to arrive at the property’s fair value. In those situations, in which it is determined an updated appraisal is not required for loans individually evaluated for credit expected losses, fair values are based on either an existing appraisal or a DCF analysis as determined by management. The approaches are discussed below: • Existing appraisal – if the existing appraisal provides a strong loan-to-value ratio (generally 70% or lower) and, after consideration of market conditions and knowledge of the property and area, it is determined by the Credit Administration staff that there has not been a significant deterioration in the collateral value, the existing certified appraised value may be used. Discounts to the appraised value, as deemed appropriate for selling costs, are factored into the fair value. • Discounted cash flows – in limited cases, DCF may be used on projects in which the collateral is liquidated to reduce the borrowings outstanding, and is used to validate collateral values derived from other approaches. Collateral on loans evaluated individually is not limited to real estate, and may consist of accounts receivable, inventory, equipment or other business assets. Estimated fair values are determined based on borrowers’ financial statements, inventory ledgers, accounts receivable aging or appraisals from individuals with knowledge in the business. Stated balances are generally discounted for the age of the financial information or the quality of the assets. In determining fair value, liquidation discounts are applied to this collateral based on existing loan evaluation policies. The Company distinguishes substandard loans for both loans individually and collectively evaluated, as it places less emphasis on a loan’s classification, and increased reliance on whether the loan was performing in accordance with the contractual terms. A substandard classification does not automatically meet the definition of an individually evaluated loan. Loss potential, while existing in the aggregate amount of substandard loans, does not have to exist in individual extensions of credit classified as substandard. As a result, the Company’s methodology includes an evaluation of certain accruing commercial real estate, acquisition and development, commercial and industrial and municipal loans rated substandard to be collectively evaluated for credit expected losses. Although the Company believes these loans meet the definition of substandard, they are generally performing and management has concluded that it is likely the Company will be able to collect the scheduled payments of principal and interest when due according to the contractual terms of the loan agreement. Larger groups of smaller balance homogeneous loans are collectively evaluated for credit expected losses. Generally, the Company does not separately identify individual residential mortgage and installment and other consumer loans for disclosures, unless such loans are the subject of a modified agreement due to financial difficulties of the borrower. The following table presents the amortized cost basis of nonaccrual loans, according to loan class, with and without reserves on individually evaluated loans as of December 31, 2023, as compared to nonaccrual loans at December 31, 2022. The Company did not recognize interest income on nonaccrual loans during the year ended December 31, 2023. December 31, 2023 December 31, 2022 Nonaccrual loans with a related ACL Nonaccrual loans with no related ACL Total nonaccrual loans Loans Past Due 90+ Accruing Total nonaccrual loans Commercial real estate: Owner-occupied $ — $ 15,786 $ 15,786 $ — $ 2,767 Non-owner occupied — 240 240 — — Multi-family — 1,233 1,233 — — Non-owner occupied residential — 2,572 2,572 — 81 Acquisition and development: 1-4 family residential construction — — — — — Commercial and land development — 1,361 1,361 — 15,426 Commercial and industrial 68 604 672 — 31 Municipal — — — — — Residential mortgage: First lien — 2,309 2,309 66 1,838 Home equity – term — 3 3 — 5 Home equity – lines of credit — 1,312 1,312 — 395 Installment and other loans 3 36 39 — 40 Total $ 71 $ 25,456 $ 25,527 $ 66 $ 20,583 A loan is considered to be collateral-dependent when the borrower is experiencing financial difficulty and the repayment is expected to be provided substantially through the operation or sale of collateral. At December 31, 2023, substantially all individually evaluated loans were collateral-dependent and consisted primarily of commercial real estate, acquisition and development and residential mortgage loans, which were primarily secured by commercial or residential real estate. The Company’s collateral-dependent loans had appraised collateral values which exceeded the amortized cost basis of the related loan as of December 31, 2023, except one commercial and industrial loan and one consumer installment loan. The following table presents the amortized cost basis of collateral-dependent loans by class as of December 31, 2023: Type of Collateral Business Assets Commercial Real Estate Equipment Land Residential Real Estate Other Total Commercial real estate: Owner occupied $ — $ 15,786 $ — $ — $ — $ — $ 15,786 Non-owner occupied — 240 — — — — 240 Multi-family — 1,233 — — — — 1,233 Non-owner occupied residential — 2,572 — — — — 2,572 Acquisition and development: 1-4 family residential construction — — — — — — — Commercial and land development — — — 1,361 — — 1,361 Commercial and industrial 2 76 594 — — — 672 Municipal — — — — — — — Residential mortgage: First lien — — — — 2,231 — 2,231 Home equity - term — — — — 3 — 3 Home equity - lines of credit — — — — 1,312 — 1,312 Installment and other loans — — 18 — — — 18 Total $ 2 $ 19,907 $ 612 $ 1,361 $ 3,546 $ — $ 25,428 The information presented above in the nonaccrual loan table and the collateral-dependent table are not required for periods prior to the adoption of CECL. The following table, which excludes accruing PCI loans, presents the most comparable required information at December 31, 2022, which summarizes impaired loans by segment and class, segregated by those for which a specific allowance was required and those for which a specific allowance was not required at December 31, 2022. The recorded investment in loans excludes accrued interest receivable. Related allowances established generally pertain to those loans in which loan forbearance agreements were in the process of being negotiated or updated appraisals were pending, and any partial charge-off will be recorded when final information is received. Impaired Loans with a Specific Allowance Impaired Loans with No Specific Allowance Recorded Investment (Book Balance) Unpaid Principal Balance (Legal Balance) Related Allowance Recorded Investment (Book Balance) Unpaid Principal Balance (Legal Balance) December 31, 2022 Commercial real estate: Owner-occupied $ — $ — $ — $ 2,767 $ 3,799 Non-owner occupied residential — — — 81 207 Commercial and industrial — — — 31 112 Residential mortgage: First lien 178 178 28 2,342 3,126 Home equity—term — — — 5 8 Home equity—lines of credit — — — 395 684 Installment and other loans — — — 40 40 $ 178 $ 178 $ 28 $ 21,087 $ 23,402 The following table, which excludes accruing PCI loans, presents the most comparable required information for the prior comparative periods and summarizes the average recorded investment in impaired loans and related recognized interest income for the years ended December 31, 2022 and 2021. 2022 2021 Average Impaired Balance Interest Income Recognized Average Impaired Balance Interest Income Recognized Commercial real estate: Owner-occupied $ 3,050 $ — $ 3,825 $ 1 Non-owner occupied — — — — Multi-family — — — — Non-owner occupied residential 96 — 225 — Acquisition and development: Commercial and land development 1,187 — 187 — Commercial and industrial 109 — 3,030 — Residential mortgage: First lien 2,389 33 2,539 43 Home equity – term 6 — 11 — Home equity – lines of credit 405 — 521 — Installment and other loans 44 — 25 — $ 7,286 $ 33 $ 10,363 $ 44 On January 1, 2023, the Company adopted ASU 2022-02 on a modified retrospective basis. ASU 2022-02 eliminates the TDR accounting model, and requires that the Company evaluate, based on the accounting for loan modifications, whether the borrower is experiencing financial difficulty, if the modification results in a more-than-insignificant direct change in the contractual cash flows and results in a new loan or a continuation of an existing loan. This change required all loan modifications to be accounted for under the general loan modification guidance in ASC 310-20, Receivables – Nonrefundable Fees and Other Costs , and subject entities to new disclosure requirements on loan modifications to borrowers experiencing financial difficulty. Upon adoption of CECL, the TDRs were evaluated and included in the CECL loan segment pools if the loans shared similar risk characteristics to other loans in the pool or remained with individually evaluated loans for which the ACL was measured using the collateral-dependent or DCF method. The Company may modify loans to borrowers experiencing financial difficulty by providing principal forgiveness, term extension, interest rate reduction or an other-than-insignificant payment delay. When principal forgiveness is provided, the amount of forgiveness is charged off against the ACL. The Company may also provide multiple types of modifications on an individual loan. The following table presents the amortized cost of loans at December 31, 2023 that were both experiencing financial difficulty and modified during the year ended December 31, 2023, by loan class and by type of modification. The percentage of the amortized cost of loans that were modified to borrowers experiencing difficulty as compared to the amortized cost of loan class is also presented below. The Company has not committed to lend additional amounts to the borrowers included in the table below. Principal Forgiveness Payment Delay Term Extension Interest Rate Reduction Combination Term Extension and Principal Forgiveness Combination Term Extension and Interest Rate Reductions Total Class of Financing Receivable Acquisition and development: Commercial and land development $ — $ — $ 1,361 $ — $ — $ — 1.18 % Installment and other loans — — 9 — — — 0.09 % The Company monitors the performance of the modified loans to borrowers experiencing financial difficulty to determine the effectiveness of its modification efforts. The following table presents the performance of the modified loans in the previous twelve months: Current 30-59 Days Past Due 60-89 Days Past Due 90 Days or More Past Due Total Non-Accrual Acquisition and development: Commercial and land development $ — $ — $ — $ — $ — $ 1,361 Installment and other

PREMISES AND EQUIPMENT

PREMISES AND EQUIPMENT	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PREMISES AND EQUIPMENT	PREMISES AND EQUIPMENT The following table summarizes premises and equipment at December 31, 2023 and 2022. 2023 2022 Land $ 7,556 $ 7,583 Buildings and improvements 24,570 24,813 Leasehold improvements 5,557 5,359 Furniture and equipment 22,195 21,849 Construction in progress 593 59 60,471 59,663 Less accumulated depreciation 31,078 30,335 $ 29,393 $ 29,328 Depreciation expense totaled $1.9 million, $2.1 million, and $2.3 million for the years ended December 31, 2023, 2022 and 2021, respectively. During 2022, the Company announced strategic initiatives to drive long-term growth and improve operating efficiencies, which included the planned closure of five branch locations in Pennsylvania, and resulted in reductions to gross premises and equipment by $6.2 million and accumulated depreciation by $2.9 million due to write-downs of premises and equipment and the transfer of land and buildings to held-for-sale.

LEASES

LEASES	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
LEASES	LEASES A lease provides the lessee the right to control the use of an identified asset for a period of time in exchange for consideration. The Company has primarily entered into operating leases for branches and office space. Most of the Company's leases contain renewal options, which the Company is reasonably certain to exercise. Including renewal options, the Company's leases range from 4 to 29 years. Operating lease right-of-use assets and lease liabilities are included in other assets and accrued interest and other liabilities on the Company's consolidated balance sheets. The Company uses its incremental borrowing rate to determine the present value of the lease payments, as the rate implicit in the Company's leases is not readily determinable. Lease agreements that contain non-lease components are generally accounted for as a single lease component, while variable costs, such as common area maintenance expenses and property taxes, are expensed as incurred. The following table summarizes the Company's right-of-use assets and related lease liabilities for the year ended December 31, 2023 and 2022. December 31, 2023 December 31, 2022 Operating lease ROU assets $ 10,824 $ 9,270 Operating lease ROU liabilities 11,614 9,976 Weighted-average remaining lease term (in years) 15.1 14.3 Weighted-average discount rate 4.4 % 4.1 % The following table presents information related to the Company's operating leases for the years ended December 31, 2023 and 2022: December 31, 2023 December 31, 2022 Cash paid for operating lease liabilities $ 1,224 $ 1,170 Operating lease expense 1,305 1,406 The following table presents maturities of the Company's lease liabilities by year. 2024 $ 1,349 2025 1,371 2026 1,403 2027 1,437 2028 1,194 Thereafter 10,187 16,941 Less: imputed interest 5,327 Total lease liabilities $ 11,614

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLE ASSETS At December 31, 2023 and 2022, goodwill was $18.7 million. No impairment charges were recorded in December 31, 2023 and 2022. Goodwill is not amortized, but is reviewed for potential impairment on at least an annual basis, with testing between annual tests if an event occurs or circumstances change that could potentially reduce the fair value of a reporting unit. The Company conducted its last annual goodwill impairment test as of November 30, 2023 using generally accepted valuation methods. As a result of that impairment test, no goodwill impairment was identified. No changes occurred that would impact the results of that analysis through December 31, 2023. The following table presents changes in and components of other intangible assets for the years ended December 31, 2023 and 2022. No impairment charge was recorded on other intangible assets during the years ended December 31, 2023 and 2022. During 2023, the Company acquired an investment advisory firm and related accounts with assets under management of approximately $67.2 million. In connection with this acquisition, the Company recorded an intangible asset totaling $289 thousand associated with the customer list. No impairment charges were recorded on other intangible assets during the twelve months ended. 2023 2022 Balance, beginning of year $ 3,078 $ 4,183 Acquired customer list 289 — Amortization expense (953) (1,105) Balance, end of year $ 2,414 $ 3,078 The following table presents the components of other identifiable intangible assets at December 31, 2023 and 2022. 2023 2022 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Amortized intangible assets: Core deposit intangibles $ 8,390 $ 6,247 $ 8,390 $ 5,312 Other client relationship intangibles 289 18 25 25 Total $ 8,679 $ 6,265 $ 8,415 $ 5,337 The following table presents future estimated aggregate amortization expense at December 31, 2023. 2024 $ 836 2025 656 2026 476 2027 297 2028 120 Thereafter 29 $ 2,414 The Company incurred amortization expense of $953 thousand, $1.1 million and $1.3 million in the years ending December 31, 2023, 2022 and 2021, respectively.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company files income tax returns in the U.S. federal jurisdiction, the Commonwealth of Pennsylvania and the State of Maryland. The Company is no longer subject to tax examination by tax authorities for years before 2020. The following table summarizes income tax expense for the years ended December 31, 2023, 2022 and 2021. 2023 2022 2021 Current expense $ 10,021 $ 5,170 $ 7,072 Deferred (benefit) expense (651) (591) 942 Income tax expense $ 9,370 $ 4,579 $ 8,014 The following table reconciles the Company's effective income tax rate to its statutory federal rate for the years ended December 31, 2023, 2022 and 2021. 2023 2022 2021 Statutory federal tax rate 21.0 % 21.0 % 21.0 % Increase (decrease) resulting from: State taxes, net of federal benefit 1.5 1.6 1.1 Tax exempt interest income (2.5) (4.1) (1.7) Income from life insurance (0.8) (1.3) (0.9) Disallowed interest expense 1.1 0.3 — Low-income housing credits and related expenses (0.1) (0.2) (0.2) Merger-related expenses 0.3 — — Share-based compensation and related expenses (0.1) (0.5) 0.2 Other 0.4 0.4 0.1 Effective income tax rate 20.8 % 17.2 % 19.6 % Net investment security losses resulted in an income tax benefit of $10 thousand, and $34 thousand for the years ended December 31, 2023 and 2022, respectively, and an income tax expense of $134 thousand related to net investment security losses for the year ended December 31, 2021. The Company recognizes, when applicable, interest and penalties related to unrecognized tax benefits in the provision for income taxes in the results of operations. There were no penalties or interest related to income taxes recorded in the consolidated statements of income for the years ended December 31, 2023, 2022 and 2021 and no amounts accrued for penalties at December 31, 2023 and 2022. The following table summarizes the Company's deferred tax assets and liabilities at December 31, 2023 and 2022. 2023 2022 Deferred tax assets: Allowance for credit losses $ 6,445 $ 5,594 Deferred compensation 491 434 Retirement and salary continuation plans 3,329 3,000 Share-based compensation 712 774 Off-balance sheet reserves 387 359 Nonaccrual loan interest 1,388 467 Deferred loan fees 342 493 Net unrealized losses on AFS securities 7,331 10,405 Net unrealized losses on cash flow hedges 54 204 Purchase accounting adjustments 745 896 Bonus accrual 845 1,241 Right-of-use lease liability 2,594 2,194 Net operating loss carryforward 1,770 1,974 Depreciation and other 677 99 Total deferred tax assets 27,110 28,134 Deferred tax liabilities: Depreciation 493 — Mortgage servicing rights 834 884 Purchase accounting adjustments 479 675 Right-of-use lease asset 2,433 2,054 Investment in partnerships 468 473 Other 386 17 Total deferred tax liabilities 5,093 4,103 Deferred tax asset, net $ 22,017 $ 24,031 At December 31, 2023, the Company had acquired federal and state net operating loss carryforwards of $1.8 million each, subject to annual loss limitation limits per IRC Section 382, that expire beginning in 2033. A deferred tax asset is recognized for these carryforwards because the benefit is more likely than not to be realized. FASB ASC 740, Income Taxes, (“ASC 740”) clarifies the accounting for income taxes by prescribing a minimum probability threshold that a tax position must meet before a financial statement benefit is recognized. The minimum threshold is defined in ASC 740 as a tax position that is more likely than not to be sustained upon examination by the applicable taxing authority, including resolution of any related appeals or litigation processes, based on the technical merits of the position. The tax benefit to be recognized is measured as the largest amount of benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ASC 740 was applied to all existing tax positions upon initial adoption. There was no liability for uncertain tax positions and no known unrecognized tax benefits at December 31, 2023 or 2022.

RETIREMENT PLANS

RETIREMENT PLANS	12 Months Ended
	Dec. 31, 2023
Retirement Benefits [Abstract]
RETIREMENT PLANS	RETIREMENT PLANS The Company maintains a 401(k) profit-sharing plan for all qualified employees. Employees are eligible to participate in the 401(k) profit-sharing plan following completion of one month of service and attaining age 18. Pursuant to the 401(k) profit-sharing plan, employees can contribute up to the lesser of $66 thousand, or 100% of their compensation. Substantially all of the Company’s employees are covered by the plan, which contains limited match or safe harbor provisions. The Company will match 50% of the first 6% of the base contribution that an employee contributes. The Company’s match is immediately vested and paid at the end of the year. Employer contributions to the plan are based on the performance of the Company and are at the discretion of the Board of Directors. Employer contribution expense totaled $859 thousand, $780 thousand and $669 thousand for the years ended December 31, 2023, 2022 and 2021, respectively. The Company has deferred compensation agreements with certain present and former directors, whereby a director or his beneficiaries will receive a monthly retirement benefit beginning at age 65. The arrangement is funded by an amount of life insurance on the participating director, which is calculated to meet the Company’s obligations under the compensation agreement. The cash value of the life insurance policies is an unrestricted asset of the Company. The estimated present value of future benefits to be paid totaled zero and $18 thousand at December 31, 2023 and 2022, respectively. Expense for this plan totaled $2 thousand, $4 thousand and $5 thousand for the years ended December 31, 2023, 2022 and 2021, respectively. The Company also has supplemental discretionary deferred compensation plans for directors and executive officers. The plans are funded annually with director fees and salary reductions, which are either placed in a trust account invested by the Bank’s OFA division or recognized as a liability in the consolidated balance sheets. The trust account balance totaled $2.2 million and $2.0 million at December 31, 2023 and 2022, respectively, and is directly offset in other liabilities in the consolidated balance sheets. Expense for these plans totaled $51 thousand for the years ended December 31, 2023 and 2022 and $61 thousand for the year ended December 31, 2021. In addition, the Company has two supplemental retirement and salary continuation plans for directors and executive officers. These plans are funded with single premium life insurance on the plan participants. The cash value of the life insurance policies is an unrestricted asset of the Company. The estimated present value of future benefits to be paid on these plans totaled $14.9 million and $13.6 million at December 31, 2023 and 2022, respectively. Expense for these plans totaled $1.9 million, $2.0 million and $1.7 million, for the years ended December 31, 2023, 2022 and 2021, respectively. The Company has promised a continuation of life insurance coverage to certain persons post-retirement. The estimated present value of future benefits to be paid totaled $1.8 million and $1.7 million at December 31, 2023 and 2022, respectively. Expense for this plan totaled $130 thousand, $105 thousand and $104 thousand for the years ended December 31, 2023, 2022 and 2021, respectively. Trust account balances, and estimated present values of future benefits and deferred compensation liabilities, noted above are included in other assets and other liabilities, respectively, on the consolidated balance sheets.

SHARE-BASED COMPENSATION PLANS

SHARE-BASED COMPENSATION PLANS	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
SHARE-BASED COMPENSATION PLANS	SHARE-BASED COMPENSATION PLANS The Company maintains share-based compensation plans under the shareholder-approved 2011 Plan. The purpose of the share-based compensation plans is to provide officers, employees, and non-employee members of the Board of Directors of the Company with additional incentive to further the success of the Company, and awards may consist of grants of incentive stock options, nonqualified stock options, stock appreciation rights, restricted stock, deferred stock units and performance shares. The 2011 Plan allows for the Compensation Committee of the Board of Directors to determine the type of incentive to be awarded, its term, manner of exercise, vesting and restrictions on shares. Generally, awards are nonqualified under the IRC, unless the awards are deemed to be incentive awards to employees at the Compensation Committee’s discretion. At December 31, 2023, 1,281,920 shares of the common stock of the Company were reserved to be issued and 423,239 shares were available to be issued. The following table presents a summary of nonvested restricted shares activity for 2023. Shares Weighted Average Grant Date Fair Value Nonvested shares, beginning of year 284,909 $ 22.35 Granted 149,501 23.55 Forfeited (35,713) 22.66 Vested (107,466) 22.56 Nonvested shares, end of year 291,231 $ 22.85 The following table presents restricted shares compensation expense, with tax benefit information, and fair value of shares vested at December 31, 2023, 2022 and 2021. 2023 2022 2021 Restricted share award expense $ 2,349 $ 2,012 $ 1,901 Restricted share award federal tax benefit 493 423 334 Fair value of shares vested 2,460 2,498 1,539 At December 31, 2023, 2022 and 2021, unrecognized compensation expense related to the share awards totaled $3.4 million, $3.0 million, and $2.3 million, respectively. The unrecognized compensation expense at December 31, 2023 is expected to be recognized over a weighted-average period of 1.7 years. There were no outstanding and exercisable stock options at December 31, 2023 and 2022. The Company maintains an employee stock purchase plan to provide employees of the Company an opportunity to purchase Company common stock. Eligible employees may purchase shares in an amount that does not exceed the lesser of the IRS limit of $25,000 or 10% of their annual salary at the lower of 95% of the fair market value of the shares on the semi-annual offering date, or related purchase date. The Company reserved 350,000 shares of its common stock to be issued under the employee stock purchase plan. At December 31, 2023, 139,146 shares were available to be issued. The following table presents information for the employee stock purchase plan for years ended December 31, 2023, 2022 and 2021. 2023 2022 2021 Shares purchased 6,449 5,885 8,755 Weighted average price of shares purchased $ 21.14 $ 22.53 $ 15.58 Compensation expense recognized $ 7 $ 15 $ 48 The Company issues new shares or treasury shares, depending on market conditions, in its share-based compensation plans.

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2023
Deposits [Abstract]
DEPOSITS	DEPOSITS The following table summarizes deposits by type at December 31, 2023 and 2022. During the fourth quarter of 2022, the Bank announced that it had entered into a Purchase and Assumption Agreement providing for the sale of its Path Valley branch and associated deposit liabilities. At December 31, 2022, deposits of $31.3 million were expected to be conveyed in the branch sale, are reported within total deposits at cost and were comprised of $23.5 million in interest-bearing deposits and $7.8 million in non-interest bearing deposits. These deposits were reported at cost as deposits held for assumption in connection with the sale of a bank branch within total deposits in the consolidated balance sheets. The sale was completed on May 12, 2023, which included deposits of approximately $18.7 million comprising of $14.4 million in interest-bearing deposits and $4.3 million in noninterest-bearing deposits. 2023 2022 Noninterest-bearing demand deposits $ 430,959 $ 501,963 Interest-bearing demand deposits 1,000,652 987,158 Savings 720,696 736,124 Time ($250,000 or less) 330,093 214,484 Time (over $250,000) 76,414 36,517 Total $ 2,558,814 $ 2,476,246 The following table summarizes scheduled future maturities of time deposits as of December 31, 2023. 2024 $ 381,911 2025 12,862 2026 5,193 2027 2,708 2028 2,567 Thereafter 1,266 $ 406,507 Brokered money market deposit balance s were $20.1 million and $1.0 million at

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Directors and executive officers of the Company, including their immediate families and companies in which they have a direct or indirect material interest, are considered to be related parties. In the ordinary course of business, the Company engages in various related party transactions, including extending credit, taking deposits and bank service transactions. The Company relies on the directors and executive officers for the identification of their associates. Loans to principal officers, directors and their related interests during 2023 were as follows: Balance, beginning of year $ 91 New loans 123 Repayments (88) Director and officer relationship changes 163 Balance, end of year $ 289 None of these loans are past due, on nonaccrual status or have been restructured to provide a reduction or deferral of interest or principal because of deterioration in the financial position of the borrower. There were no loans to a related party that were considered classified loans at December 31, 2023 or 2022. At December 31, 2023 and 2022, the Company had approximately $3.6 million and $4.0 million, respectively, in deposits from related parties, including directors and certain executive officers.

SHORT-TERM BORROWINGS

SHORT-TERM BORROWINGS	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
SHORT-TERM BORROWINGS	SHORT-TERM BORROWINGS The Company has short-term borrowing capability from the FHLB and the FRB discount window. The following table summarizes these short-term borrowings at and for the years ended December 31, 2023, 2022 and 2021. 2023 2022 2021 Balance at year-end $ 97,500 $ 104,684 $ — Weighted average interest rate at year-end 5.68 % 4.45 % — % Average balance during the year $ 87,370 $ 13,846 $ 38,546 Average interest rate during the year 5.46 % 3.97 % 0.33 % Maximum month-end balance during the year $ 120,984 $ 104,684 $ 55,729 At December 31, 2023 and 2022 , the Company had availability under FHLB lines for its short-term borrowings totaling $52.5 million and $45.3 million , respectively. The Company also enters into borrowing arrangements with certain of its deposit clients by agreements to repurchase ("repurchase agreements") under which the Company pledges investment securities owned and under its control as collateral against the borrowing arrangement, which generally matures within one day from the transaction date. The Company is required to hold U.S. Treasury, U.S. Agency or U.S. GSE securities as underlying securities for repurchase agreements. The following table provides additional details for repurchase agreements, which excludes federal funds purchased, at and for the years ended December 31, 2023, 2022 and 2021. 2023 2022 2021 Balance at year-end $ 9,785 $ 17,251 $ 23,301 Weighted average interest rate at year-end 0.76 % 0.60 % 0.11 % Average balance during the year $ 14,099 $ 22,294 $ 22,888 Average interest rate during the year 0.80 % 0.20 % 0.14 % Maximum month-end balance during the year $ 17,991 $ 26,399 $ 27,595 Fair value of securities underlying the agreements at year-end $ 10,201 $ 17,188 $ 32,662

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT The following table presents components of the Company’s long-term debt at December 31, 2023, and 2022. Amount Weighted Average rate 2023 2022 2023 2022 FHLB fixed rate advances maturing: 2025 $ 15,000 $ — 4.57 % — % 2028 25,000 — 3.98 % — % 40,000 — 4.20 % — % Total FHLB amortizing advance requiring monthly principal and interest payments, maturing: 2025 — 1,455 — % 4.74 % Total FHLB Advances $ 40,000 $ 1,455 4.20 % 4.74 % There were five new long term borrowings in 2023 and zero in 2022. The following table summarizes the future annual principal payments required on these borrowings at December 31, 2023. 2025 15,000 2028 25,000 $ 40,000 The Bank is a member of the FHLB of Pittsburgh and has access to the FHLB program of overnight and term advances. Under terms of a blanket collateral agreement for advances, lines and letters of credit from the FHLB, collateral for all outstanding advances, lines and letters of credit consisted of 1-4 family mortgage loans and other real estate secured loans totaling $1.1 billion at December 31, 2023. The Bank had additional availability of $973.3 million at the FHLB on December 31, 2023 based on its qualifying collateral, net of short-term borrowings and long-term debt detailed above and non-deposit letters of credit totaling $609 thousand at December 31, 2023. There were zero deposit letters of credit at December 31, 2023.

SUBORDINATED NOTES

SUBORDINATED NOTES	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
SUBORDINATED NOTES	SUBORDINATED NOTES The Company has unsecured subordinated notes payable, which mature on December 30, 2028. At December 31, 2023 and 2022, subordinated notes payable outstanding totaled $32.1 million for both periods, which qualified for Tier 2 capital subject to the regulatory capital phase out limitations. The notes are recorded on the consolidated balance sheets net of remaining debt issuance costs totaling $407 thousand and $537 thousand at December 31, 2023 and 2022, respectively, which are amortized over a 10-year period on an effective yield basis. The subordinated notes had a fixed interest rate of 6.0% through December 30, 2023, a then converted to a variable rate, 90-day average fallback SOFR rate plus 3.16%, through maturity. At December 31, 2023, the interest rate on our subordinated debt was 8.78%. The Company may, at its option, redeem the notes, in whole or in part, on any interest payment date after December 30, 2023, and at any time upon the occurrence of certain events. As of December 31, 2023, the Company was in compliance with the covenants contained in the subordinated notes payable agreement.

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENT S The Company is exposed to certain risk arising from both its business operations and economic conditions. The Company principally manages its exposures to a wide variety of business and operational risks through management of its core business activities. The Company manages economic risks, including interest rate, liquidity, and credit risk primarily by managing the amount, sources, and duration of its assets and liabilities and the use of derivative financial instruments. Specifically, the Company enters into derivative financial instruments to manage exposures that arise from business activities that result in the receipt or payment of future known and uncertain cash amounts, the value of which are determined by interest rates. The Company’s derivative financial instruments are used as risk management tools by the Company to manage differences in the amount, timing, and duration of the Company’s known or expected cash receipts and its known or expected cash payments principally related to the Company’s borrowings and are not used for trading or speculative purposes. The Company’s objectives in using interest rate derivatives are to add stability to interest expense and to manage its exposure to interest rate movements. To accomplish this objective, the Company primarily uses interest rate swaps and interest rate caps as part of its interest rate risk management strategy. Interest rate swaps designated as cash flow hedges involve the hedge of the exposure to variability in expected future cash flows through the receipt of fixed or variable amounts from a counterparty in exchange for the Company making variable-rate or fixed-rate payments over the life of the agreements without exchange of the underlying notional amount. The Company, however, discontinues cash flow hedge accounting if it is probable the forecasted hedged transactions will not occur in the initially identified time period due to circumstances, such as the impact of the COVID-19 pandemic. Upon discontinuance, the associated gains and losses deferred in AOCI are reclassified immediately into earnings and subsequent changes in the fair value of the cash flow hedge are recognized in earnings. The Company entered into one new interest rate swap designated as a cash flow hedge with a notional value of $75.0 million during the year ended December 31, 2023. At December 31, 2023, the Company had two interest rate swaps designated as hedging instruments with a total notional value of $125.0 million for the purpose of hedging the variable cash flows of selected AFS securities or loans or hedging variable cash flows associated with the Company's borrowings compared to two interest rate swaps designated as cash flow hedges with a total notional value of $100.0 million at December 31, 2022 for the purpose of hedging the variable cash flows of selected AFS securities. Derivatives designated and qualifying as a hedge of the exposure to changes in the fair value of an asset, liability, or firm commitment attributable to a particular risk, such as interest rate risk, are considered fair value hedges. The gain or loss on the fair value hedge, as well as the offsetting loss or gain on the hedged item attributable to the hedged risk, are recognized in current earnings as the fair value changes. When a fair value hedge is discontinued, the hedged asset or liability is no longer adjusted for changes in fair value and the existing basis adjustment is amortized or accreted over the remaining life of the asset or liability. The Company entered into three pay-fixed interest rate swaps on certain closed portfolio loans with our commercial clients with a total notional value of $100.0 million during the year ended December 31, 2023. The commercial loans are scheduled to mature at various dates ranging from December 2026 to October 2054. The interest rate swaps are designated as fair value hedges and allow the Company to offer long-term fixed rate loans to commercial clients while mitigating the interest rate risk of a long-term asset by converting fixed rate interest payments to floating rate interest payments indexed to a synthetic U.S. SOFR rate. The Company did not have fair value hedges for the year ended December 31, 2022. The Company enters into interest rate swaps that allow its commercial loan customers to effectively convert a variable-rate commercial loan agreement to a fixed-rate commercial loan agreement. Under these agreements, the Company enters into a variable-rate loan agreement with a customer in addition to an interest rate swap agreement, which serves to effectively swap the customer’s variable-rate loan into a fixed-rate loan. In addition, the Company may enter into interest rate caps that allow its commercial loan customers to gain protection against significant interest rate increases and provide an upper limit, or cap, on the variable interest rate. The Company then enters into a corresponding swap or cap agreement with a third party in order to economically hedge its exposure through the customer agreement. The interest rate swaps and interest rate caps with both the customers and third parties are not designated as hedges and are marked through earnings. At December 31, 2023, the Company had 35 customer and 35 corresponding third-party broker interest rate derivatives not designated as a hedging instrument with an aggregate notional amount of $444.8 million. The Company had $268.8 million of such derivative instruments at December 31, 2022. The Company entered into nine new interest rate swaps with its commercial loan customers and recognized swap fee income of $1.0 million for the year ended December 31, 2023 compared to swap fee income of $2.5 million from 14 new interest rate swaps with its commercial loan customers for the year ended December 31, 2022, which are included in noninterest income in the consolidated statements of income. The Company did not enter into any interest new rate cap agreements for the year ended December 31, 2023. The Company entered into one new interest rate cap with a commercial loan customer and recognized fee income of $14 thousand for the year ended December 31, 2022, which is included in noninterest income in the consolidated statements of income. At December 31, 2023 and 2022, the Company had cash collateral of $6.6 million and $5.4 million with the third parties for certain of these derivatives, respectively. At December 31, 2023 and 2022, the Company received cash collateral of $4.4 million and $8.5 million from a counterparty for these derivatives, respectively. The Company also may enter into risk participation agreements with a financial institution counterparty for an interest rate derivative contract related to a loan in which the Company is a participant or the agent bank. The risk participation agreement provides credit protection to the agent bank should the borrower fail to perform on its interest rate derivative contracts with the agent bank. The Company manages its credit risk on the risk participation agreement by monitoring the creditworthiness of the borrower, which is based on the same credit review process as though the Company had entered into the derivative instruments directly with the borrower. The notional amount of a risk participation agreement reflects the Company’s pro-rata share of the derivative instrument, consistent with its share of the related participated loan. At December 31, 2023, the Company had four risk participation agreements with sold protection with a notional value of $32.7 million compared to three risk participation agreements with sold protection with a notional value of $29.0 million at December 31, 2022. In addition, the Company had three risk participation with purchased protection with a notional value of $11.0 million at December 31, 2023 compared to one risk participation agreement with purchased protection with a notional value of $4.9 million at December 31, 2022. The Company received an upfront fee of $31 thousand upon entry into one new risk participation agreements for the year ended December 31, 2023 compared to $140 thousand upon entry into four new risk participation with sold protection for the year ended December 31, 2022, which is included in noninterest income in the consolidated statements of income. As a part of its normal residential mortgage operations, the Company will enter into an interest rate lock commitment with a potential borrower. The Company may enter into a corresponding commitment to an investor to sell that loan at a specific price shortly after origination. In accordance with FASB ASC 820, adjustments are recorded through earnings to account for the net change in fair value of these transactions for the held for sale pipeline. In accordance with FASB ASC 820, adjustments are recorded through earnings to account for the net change in fair value of these held for sale loans. The fair value of held for sale loans can vary based on the interest rate locked with the customer and the current market interest rate at the balance sheet date. The following table summarizes the notional values and fair value of the Company's derivative instruments at December 31, 2023 and 2022: December 31, 2023 December 31, 2022 Notional Amount Balance Sheet Location Fair Value Notional Amount Balance Sheet Location Fair Value Derivatives designated as hedging instruments: Cash flow hedge designation: Interest rate swaps - FHLB advances $ 75,000 Other assets $ 135 n/a n/a n/a Interest rate swaps - AFS securities $ 50,000 Other liabilities (426) $ 100,000 Other liabilities $ (973) Fair value hedge designation: Interest rate swaps - commercial loans $ 100,000 Other liabilities (1,718) n/a n/a n/a Total derivatives designated as hedging instruments $ (2,009) $ (973) Derivatives not designated as hedging instruments: Interest rate swaps $ 216,485 Other assets $ 11,157 $ 128,385 Other assets $ 10,437 Interest rate swaps 216,485 Other liabilities (11,253) 128,385 Other liabilities (10,262) Purchased options – rate cap 5,909 Other assets 8 6,000 Other assets 29 Written options – rate cap 5,909 Other liabilities (8) 6,000 Other liabilities (29) Risk participations - sold credit protection 32,722 Other liabilities (59) 29,019 Other liabilities (69) Risk participations - purchased credit protection 11,035 Other assets 28 4,941 Other assets 16 Interest rate lock commitments with customers 2,181 Other assets 55 1,356 Other assets 35 Forward sale commitments 688 Other assets (4) 3,483 Other assets 140 Total derivatives not designated as hedging instruments $ (76) $ 297 The following table presents the carrying amount and associated cumulative basis adjustment related to the application of fair value hedge accounting that is included in the carrying amount of hedged assets as of December 31, 2023. Carrying Amounts of Hedged Assets Cumulative Amounts of Fair Value Hedging Adjustments Included in the Carrying Amounts of the Hedged Assets 2023 2022 2023 2022 Commercial loans $ 100,000 $ — $ 1,722 $ — The following tables summarize the effect of the Company's derivative financial instruments on OCI and net income at December 31, 2023, 2022 and 2021: Amount of Gain (Loss) Recognized in OCI on Derivative 2023 2022 2021 Derivatives in cash flow hedging relationships: Interest rate products $ 682 $ (972) $ 473 Total $ 682 $ (972) $ 473 Amount of Loss Reclassified from AOCI into Income Location of Loss Recognized from AOCI into Income 2023 2022 2021 Derivatives in cash flow hedging relationships: Interest rate products $ — $ — $ (757) Interest income / Interest expense (1) Total $ — $ — $ (757) (1) For the year ended December 31, 2021, the Company terminated its interest rate swap designated as a hedging instrument with a notional value of $50.0 million. The Company recorded a $514 thousand loss in other operating expenses in the consolidated statements of income. Amount of (Loss) Gain Recognized in Income Location of (Loss) Gain Recognized in Income 2023 2022 2021 Derivatives designated as hedging instruments Fair value hedge designation: Interest rate swaps - commercial loans 1 $ 4 n/a n/a Interest income on loans Derivatives not designated as hedging instruments: Interest rate products $ (232) $ 30 $ 41 Other operating expenses Risk participation agreements (16) 88 (2) Other operating expenses Interest rate lock commitments with customers 20 (318) (320) Mortgage banking activities Forward sale commitments (144) 88 113 Mortgage banking activities Total derivatives not designated as hedging instruments $ (372) $ (113) $ (168) 1 Amount includes the net of the change in the fair value of the interest rate swaps hedging commercial loans and the change in the carrying value included in the hedged commercial loans. The following table is a summary of components for interest rate swap designated as hedging instruments at December 31, 2023 and 2022. Weighted Average Pay Rate Weighted Average Receive Rate Weighted Average Maturity in Years December 31, 2023 Cash flow hedge designation: Interest rate swaps - FHLB advances 3.49 % 5.34 % 4.3 Interest rate swaps - AFS securities 5.34 % 3.73 % 0.7 Fair value hedge designation: Interest rate swaps - commercial loans 4.12 % 5.34 % 3.7 December 31, 2022 Cash flow hedge designation: Interest rate swaps - AFS securities 3.81 % 3.81 % 1.2

SHAREHOLDERS_ EQUITY AND REGULA

SHAREHOLDERS’ EQUITY AND REGULATORY CAPITAL	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
SHAREHOLDERS’ EQUITY AND REGULATORY CAPITAL	SHAREHOLDERS’ EQUITY AND REGULATORY CAPITAL Banks and bank holding companies are subject to regulatory capital requirements administered by federal banking agencies. Capital adequacy guidelines and, additionally for banks, prompt corrective action regulations, involve quantitative measures of assets, liabilities and certain off-balance sheet items calculated under regulatory accounting practices. Capital amounts and classifications are also subject to qualitative judgments by regulators. Failure to meet capital requirements can initiate regulatory action. Under the Basel Committee on Banking Supervision's capital guidelines for U.S. Banks ("Basel III rules"), an entity must hold a capital conservation buffer above the adequately capitalized risk-based capital ratios. The Company and the Bank have elected not to include net unrealized gain or losses included in AOCI in computing regulatory capital. On January 1, 2023, the Company adopted ASU No. 2016-13, which replaced the existing incurred loss model for recognizing credit losses with an expected loss model referred to as the CECL model, and resulted in a reduction to opening retained earnings, net of income tax, and an increase to the ACL for loans of approximately $2.4 million and ACL for off-balance sheet exposures of $100 thousand, which combined totals $2.5 million. The federal bank regulatory agencies issued a rule, which provided for the option to elect a three-year transition provision of the day-one impact of the CECL model beginning with regulatory capital at March 31, 2023. The Company elected the three-year phase in option. The Company and the Bank met all capital adequacy requirements to which they are subject at December 31, 2023 and 2022. Prompt corrective action regulations provide five classifications: well-capitalized, adequately capitalized, undercapitalized, significantly undercapitalized and critically undercapitalized, although these terms are not used to represent overall financial condition. If adequately capitalized, regulatory approval is required to accept brokered deposits. If undercapitalized, capital distributions are limited, as is asset growth and expansion, and capital restoration plans are required. At December 31, 2023, the most recent regulatory notifications 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 classification. The following table presents capital amounts and ratios at December 31, 2023 and 2022. Actual For Capital Adequacy Purposes (includes applicable capital conservation buffer) To Be Well Capitalized Under Prompt Corrective Action Regulations Amount Ratio Amount Ratio Amount Ratio December 31, 2023 Total risk-based capital: Orrstown Financial Services, Inc. $ 326,878 13.0 % $ 264,019 10.5 % n/a n/a Orrstown Bank 320,687 12.8 % 263,942 10.5 % $ 251,373 10.0 % Tier 1 risk-based capital: Orrstown Financial Services, Inc. 272,677 10.8 % 213,730 8.5 % n/a n/a Orrstown Bank 292,160 11.6 % 213,667 8.5 % 201,099 8.0 % Tier 1 common equity risk-based capital: Orrstown Financial Services, Inc. 272,677 10.8 % 176,013 7.0 % n/a n/a Orrstown Bank 292,160 11.6 % 175,961 7.0 % 163,393 6.5 % Tier 1 leverage capital: Orrstown Financial Services, Inc. 272,677 8.9 % 122,907 4.0 % n/a n/a Orrstown Bank 292,160 9.5 % 122,907 4.0 % 153,634 5.0 % December 31, 2022 Total risk-based capital: Orrstown Financial Services, Inc. $ 304,589 12.7 % $ 250,939 10.5 % n/a n/a Orrstown Bank 292,933 12.3 % 250,566 10.5 % $ 238,634 10.0 % Tier 1 risk-based capital: Orrstown Financial Services, Inc. 245,752 10.3 % 203,141 8.5 % n/a n/a Orrstown Bank 266,122 11.2 % 202,839 8.5 % 190,907 8.0 % Tier 1 common equity risk-based capital: Orrstown Financial Services, Inc. 245,752 10.3 % 167,293 7.0 % n/a n/a Orrstown Bank 266,122 11.2 % 167,044 7.0 % 155,112 6.5 % Tier 1 leverage capital: Orrstown Financial Services, Inc. 245,752 8.5 % 116,325 4.0 % n/a n/a Orrstown Bank 266,122 9.2 % 116,219 4.0 % 145,273 5.0 % The Company maintains a stockholder dividend reinvestment and stock purchase plan. Under the plan, shareholders may purchase additional shares of the Company’s common stock at the prevailing market prices with reinvestment dividends and voluntary cash payments. The Company reserved 1,045,000 shares of its common stock to be issued under the dividend reinvestment and stock purchase plan. At December 31, 2023, approximately 665,000 shares were available to be issued under the plan. In September 2015, the Board of Directors of the Company authorized a share repurchase program pursuant to which the Company could repurchase up to 416,000 shares of the Company's outstanding shares of common stock, in accordance with all applicable securities laws and regulations, including Rule 10b-18 of the Exchange Act. On April 19, 2021, the Board of Directors authorized the additional future repurchase of up to 562,000 shares of its outstanding common stock for a total of 978,000 shares. When and if appropriate, repurchases may be made in open market or privately negotiated transactions, depending on market conditions, regulatory requirements and other corporate considerations, as determined by management. Share repurchases may not occur and may be discontinued at any time. At December 31, 2023, 949,533 shares had been repurchased under the program at a total cost of $21.2 million, or $22.36 per share. Common stock available for future repurchase totals 28,467 shares, or 0.3%, of the Company's outstanding common stock at December 31, 2023. On January 23, 2024, the Board declared a cash dividend of $0.20 per common share, which was paid on February 13, 2024 to shareholders of record on February 6, 2024. Banking regulations limit the ability of the Bank to pay dividends or make loans or advances to the Parent Company. Dividends that may be paid in any calendar year are limited to the current year's net profits, combined with the retained net profits of the preceding two years. At December 31, 2023, dividends from the Bank available to be paid to the Parent Company, without prior approval of the Bank's regulatory agency, totaled $55.0 million, subject to the Bank meeting or exceeding regulatory capital requirements. The Parent Company's principal source of funds for dividend payments to shareholders is dividends received from the Bank. In addition, any dividend increases prior to the completion of the merger of equals with Codorus Valley Bancorp, Inc. must be approve by Codorus Valley Bancorp, Inc. At December 31, 2023, there were no loans from the Bank to any nonbank affiliate, including the Parent Company. The Bank's loans to a single affiliate may not exceed 10%, and loans to all affiliates may not exceed 20%, of the Bank’s capital stock, surplus, and undivided profits, plus the ACL (as defined by regulation). Loans from the Bank to nonbank affiliates, including the Parent Company, are also required to be collateralized according to regulatory guidelines. At December 31, 2023 and 2022, the maximum amount the Bank had available to loan to a nonbank affiliate was $32.1 million and $29.3 million, respectively.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE The following table presents earnings per share for the years ended December 31, 2023, 2022 and 2021. 2023 2022 2021 Net income $ 35,663 $ 22,037 $ 32,881 Weighted average shares outstanding - basic 10,340 10,553 10,967 Dilutive effect of share-based compensation 95 153 139 Weighted average shares outstanding - diluted 10,435 10,706 11,106 Per share information: Basic earnings per share $ 3.45 $ 2.09 $ 3.00 Diluted earnings per share 3.42 2.06 2.96 For the years ended December 31, 2023, 2022 and 2021, there were average outstanding restricted award shares totaling 6,398, 29,414 and zero, respectively, excluded from the computation of earnings per share because the effect was antidilutive, as the grant price exceeded the average market price. The dilutive effect of share-based compensation in each period above relates principally to restricted stock awards.

FINANCIAL INSTRUMENTS WITH OFF-

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK	FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK The Company is a party to financial instruments with off-balance sheet risk in the normal course of business to meet the financing needs of its clients. These financial instruments include commitments to extend credit and standby letters of credit. Those instruments involve, to varying degrees, elements of credit and interest rate risk in excess of the amount recognized in the consolidated balance sheets. The contract amounts of those instruments reflect the extent of involvement the Company has in particular classes of financial instruments. The Company’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 and financial guarantees written is represented by the contractual amount of those instruments. The Company uses the same credit policies in making commitments and conditional obligations as it does for on-balance sheet instruments. The following table presents these contractual, or notional, amounts at December 31, 2023, and 2022. 2023 2022 Commitments to fund: Home equity lines of credit $ 337,460 $ 296,213 1-4 family residential construction loans 40,330 49,538 Commercial real estate, construction and land development loans 132,607 156,560 Commercial, industrial and other loans 357,099 338,286 Standby letters of credit 24,529 23,229 Commitments to extend credit are agreements to lend to a client 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 Company evaluates each client’s credit-worthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary by the Company upon extension of credit, is based on management’s credit evaluation of the client. Collateral varies but may include accounts receivable, inventory, equipment, residential real estate, and income-producing commercial properties. Standby letters of credit and financial guarantees written are conditional commitments issued by the Company to guarantee the performance of a client to a third party. Those guarantees are primarily issued to support public and private borrowing arrangements. The credit risk involved in issuing letters of credit is essentially the same as that involved in extending loans to clients. The Company holds collateral supporting those commitments when deemed necessary by management. The liability, at December 31, 2023 and 2022, for guarantees under standby letters of credit issued was not considered to be material. The Company maintains a reserve on its off-balance sheet credit exposures, which totaled $1.7 million and $1.6 million at December 31, 2023 and 2022, respectively, and is recorded in other liabilities on the consolidated balance sheets. On January 1, 2023, the Company adopted CECL and recorded a day-one adjustment, which increased the ACL for off-balance sheet credit exposures by $100 thousand. The reserve is based on management's estimate of expected losses in its off-balance sheet credit exposures. The reserve specific to unfunded loan commitments is determined by applying utilization assumptions based on historical experience and applying the expected loss rates by loan class. Following adoption of CECL, the change in the reserve for off-balance sheet credit exposures is recorded as a provision or reduction to expense through the provision for credit losses in the consolidated statements of income. The Company did not record a provision for credit losses for off-balance sheet credit exposures for the years ended December 31, 2023. Prior to January 1, 2023, the Company maintained the reserve based on historical loss experience of the related loan class and utilization assumptions, for off-balance sheet credit exposures that currently are not funded. For the years ended December 31, 2022 and 2021, the Company recorded expense of $28 thousand and $57 thousand, respectively, to other operating expenses in the consolidated statements of income associated with its reserve for off-balance sheet credit exposures.

FAIR VALUE

FAIR VALUE	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE Fair value is the exchange price that would be received for an asset or paid to transfer a liability (exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Certain financial instruments and all non-financial instruments are excluded from disclosure requirements. Accordingly, the aggregate fair value amounts presented do not represent the underlying value of the Company. The fair value hierarchy distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are: Level 1 – quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access at the measurement date. Level 2 – significant other observable inputs other than Level 1 prices such as prices for similar assets and liabilities in active markets; quoted prices for identical or similar instruments in markets that are not active; or other inputs that are observable or can be corroborated by observable market data. Level 3 – at least one significant unobservable input that reflects a company's own assumptions about the assumptions that market participants would use in pricing an asset or liability. In instances in which multiple levels of inputs are used to measure fair value, hierarchy classification is based on the lowest level input that is significant to the fair value measurement in its entirety. The Company's assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment, and considers factors specific to the asset or liability. The Company used the following methods and significant assumptions to estimate fair value for financial instruments measured on a recurring basis: Where quoted prices are available in an active market, investment securities are classified within Level 1 of the valuation hierarchy. Level 1 investment securities include highly liquid government bonds, mortgage products and exchange traded equities. If quoted market prices are not available, investment securities are classified within Level 2 and fair values are estimated by using pricing models, quoted prices of securities with similar characteristics or DCF. Level 2 investment securities include U.S. agency securities, MBS, obligations of states and political subdivisions and certain corporate, asset-backed and other securities. In certain cases where there is limited activity or less transparency around inputs to the valuation, investment securities are classified within Level 3 of the valuation hierarchy. All of the Company’s investment securities are classified as available-for-sale. The fair values of interest rate swaps, interest rate caps and risk participation derivatives are determined using models that incorporate readily observable market data into a market standard methodology. This methodology nets the discounted future cash receipts and the discounted expected cash payments. The discounted variable cash receipts and payments are based on expectations of future interest rates derived from observable market interest rate curves. In addition, fair value is adjusted for the effect of nonperformance risk by incorporating credit valuation adjustments for the Company and its counterparties. These assets and liabilities are classified as Level 2 fair values, based upon the lowest level of input that is significant to the fair value measurements. The following table summarizes assets and liabilities measured at fair value on a recurring basis at December 31, 2023 or 2022. Level 1 Level 2 Level 3 Total Fair Value Measurements December 31, 2023 Financial Assets Investment securities: U.S. Treasury securities $ 17,840 $ — $ — $ 17,840 U.S. government agencies — 4,151 — 4,151 States and political subdivisions — 197,060 6,062 203,122 GSE residential MBSs — 57,632 — 57,632 GSE commercial MBSs — 4,743 — 4,743 GSE residential CMOs — 73,102 — 73,102 Non-agency CMOs — 22,878 21,791 44,669 Asset-backed — 108,134 — 108,134 Other 126 — — 126 Loans held for sale — 5,816 — 5,816 Derivatives — 11,328 55 11,383 Totals $ 17,966 $ 484,844 $ 27,908 $ 530,718 Financial Liabilities Derivatives $ — $ 13,464 $ — $ 13,464 December 31, 2022 Financial Assets Investment securities: U.S. Treasury securities $ 17,291 $ — $ — $ 17,291 U.S. government agencies — 5,135 — 5,135 States and political subdivisions — 191,488 5,926 197,414 GSE residential MBSs — 59,402 — 59,402 GSE residential CMOs — 68,378 — 68,378 Non-agency CMOs — 18,491 21,267 39,758 Asset-backed — 125,973 — 125,973 Other 377 — — 377 Loans held for sale — 10,880 — 10,880 Derivatives — 10,482 35 10,517 Totals $ 17,668 $ 490,229 $ 27,228 $ 535,125 Financial Liabilities Derivatives $ — $ 11,333 $ — $ 11,333 The Company had one municipal bond and three CMOs measured at fair value on a recurring basis using significant unobservable inputs (Level 3) at December 31, 2023 and 2022. The Level 3 valuation is based on a non-executable broker quote, which is considered a significant unobservable input. Such quotes are updated as available and may remain constant for a period of time for certain broker-quoted securities that do not move with the market or that are not interest rate sensitive as a result of their structure or overall attributes. The Company’s residential mortgage loans held-for-sale were recorded at fair value utilizing Level 2 measurements. This fair value measurement is determined based upon third party quotes obtained on similar loans. For loans held-for-sale for which the fair value option has b een elected, the aggregate fair value was below the aggregate principal balance by $1.5 million and $1.2 million as of December 31, 2023 and 2022, respectively. The determination of the fair value of interest rate lock commitments on residential mortgages is based on agreed upon pricing with the respective investor on each loan and includes a pull through percentage. The pull through percentage represents an estimate of loans in the pipeline to be delivered to an investor versus the total loans committed for delivery. Significant changes in this input could result in a significantly higher or lower fair value measurement. As the pull through percentage is a significant unobservable input, this is deemed a Level 3 valuation input. The average pull through percentage, which is based upon historical experience, was 92% as of December 31, 2023. An increase or decrease of 5% in the pull through assumption would result in a positive or negative change of $3 thousand in the fair value of interest rate lock commitments at December 31, 2023 . The following provides details of the Level 3 fair value measurement activity for the years ended December 31, 2023 or 2022. Investment securities: 2023 2022 Balance, beginning of year $ 27,193 $ 23,147 Unrealized gains (losses) included in OCI 358 (1,859) Purchases 871 21,237 Net discount accretion 62 56 Principal payments and other (631) (10) Sales — (3,053) Calls — (12,154) OTTI — (171) Balance, end of year $ 27,853 $ 27,193 There were no transfers into or out of Level 3 at December 31, 2023 and 2022. Interest rate lock commitments on residential mortgages: 2023 2022 Balance, beginning of year $ 35 $ 353 Total gains (losses) included in earnings 20 (318) Balance, end of year $ 55 $ 35 Certain financial assets are measured at fair value on a nonrecurring basis. Adjustments to the fair value of these assets usually results from the application of lower-of-cost-or-market accounting or write-downs of individual assets. The Company used the following methods and significant assumptions to estimate fair value for these financial assets. Individually Evaluated Loans Upon adoption of CECL, loans individually evaluated for credit expected losses included nonaccrual loans and other loans that do not share similar risk characteristics to loans in the CECL loan pools, which have been classified as Level 3. Individually evaluated loans with an allocation to the ACL are measured at fair value on a nonrecurring basis. Any fair value adjustments are recorded in the period incurred as provision for credit losses on the consolidated statements of income. Prior to the adoption of CECL and ASU No. 2022-02, which eliminated the TDR accounting model, loans were designated as impaired when, in the judgment of management and based on current information and events, it is probable that all amounts due, according to the contractual terms of the loan agreement, will not be collected. The measurement of loss associated with loans evaluated individually for all loan classes was based on either the observable market price of the loan, the fair value of the collateral, or DCF. For collateral-dependent loans, fair value was measured based on the value of the collateral securing the loan, less estimated costs to sell. Collateral may be in the form of real estate or business assets including equipment, inventory, and accounts receivable. The value of the real estate collateral is determined utilizing an income or market valuation approach based on an appraisal conducted by an independent, licensed appraiser outside of the Company using observable market data (Level 2). However, if the collateral is a house or building in the process of construction, or if management adjusts the appraisal value, then the fair value is considered Level 3. The value of business equipment is based upon an outside appraisal, if deemed significant, or the net book value on the applicable business’ financial statements if not considered significant using observable market data. Likewise, values for inventory and accounts receivable collateral are based on financial statement balances or aging reports (Level 3). Changes in the fair value of individually evaluated loans still held and considered in the determination of the provision for credit losses were a decline of $332 thousand, zero and $247 thousand for the years ended December 31, 2023, 2022 and 2021, respectively. Mortgage Servicing Rights MSRs are evaluated for impairment by comparing the carrying value to the fair value, which is determined through a DCF valuation. To the extent the amortized cost of the MSRs exceeds their estimated fair values, a valuation allowance is established for such impairment. Fair value adjustments on the MSRs only occurs if there is an impairment charge. At both December 31, 2023 and 2022, the MSR impairment reserve was zero for both periods. For the years ended December 31, 2023 and 2022, an impairment valuation allowance reversal of zero and $79 thousand were included, respectively, in mortgage banking activities on the consolidated statement of income, due to increases in market rates, due to increases in market rates, which increased the MSR's fair value. The following table summarizes assets measured at fair value on a nonrecurring basis at December 31, 2023 and 2022. Level 1 Level 2 Level 3 Total Fair Value Measurements December 31, 2023 Individually evaluated loans Commercial real estate: Owner-occupied $ — $ — $ 75 $ 75 Non-owner occupied residential — — — — Commercial and industrial — — 164 164 Residential mortgage: First lien — — 219 219 Home equity - lines of credit — — 56 56 Total impaired loans $ — $ — $ 514 $ 514 December 31, 2022 Impaired loans Commercial real estate: Owner-occupied $ — $ — $ 116 $ 116 Non-owner occupied residential — — 9 9 Residential mortgage: First lien — — 309 309 Home equity - lines of credit — — 86 86 Total impaired loans $ — $ — $ 520 $ 520 The following table presents additional qualitative information about assets measured on a nonrecurring basis and for which the Company has utilized Level 3 inputs to determine fair value. Fair Value Estimate Valuation Techniques Unobservable Input Range December 31, 2023 Individually evaluated loans $ 514 Appraisal of collateral Management adjustments on appraisals for property type and recent activity 10% - 70% discount - Management adjustments for liquidation expenses 3.3% - 12.3% discount December 31, 2022 Impaired loans $ 520 Appraisal of collateral Management adjustments on appraisals for property type and recent activity 10% - 25% discount - Management adjustments for liquidation expenses 6.08% - 17.93% discount Fair values of financial instruments GAAP requires disclosure of the fair value of financial assets and liabilities, including those that are not measured and reported at fair value on a recurring or nonrecurring basis. The following table presents the carrying amounts and estimated fair values of financial assets and liabilities at December 31, 2023, and 2022. Carrying Amount Fair Value Level 1 Level 2 Level 3 December 31, 2023 Financial Assets Cash and due from banks $ 32,586 $ 32,586 $ 32,586 $ — $ — Interest-bearing deposits with banks 32,575 32,575 32,575 — — Restricted investments in bank stock 11,992 n/a n/a n/a n/a Investment securities 513,519 513,519 17,966 467,700 27,853 Loans held for sale 5,816 5,816 — 5,816 — Loans, net of allowance for credit losses 2,269,611 2,159,745 — — 2,159,745 Derivatives 11,383 11,383 — 11,328 55 Accrued interest receivable 13,630 13,630 — 4,987 8,643 Financial Liabilities Deposits 2,558,814 2,555,904 — 2,555,904 — Securities sold under agreements to repurchase and federal funds purchased 9,785 9,785 — 9,785 — FHLB advances and other borrowings 137,500 137,500 — 137,500 — Subordinated notes 32,093 29,887 — 29,887 — Derivatives 13,464 13,464 — 13,464 — Accrued interest payable 2,560 2,560 — 2,560 — Off-balance sheet instruments — — — — — December 31, 2022 Financial Assets Cash and due from banks $ 28,477 $ 28,477 $ 28,477 $ — $ — Interest-bearing deposits with banks 32,346 32,346 32,346 — — Restricted investments in bank stock 10,642 n/a n/a n/a n/a Investment securities 513,728 513,728 17,668 468,867 27,193 Loans held for sale 10,880 10,880 — 10,880 — Loans, net of allowance for loan losses 2,126,054 1,991,164 — — 1,991,164 Derivatives 10,517 10,517 — 10,482 35 Accrued interest receivable 11,027 11,027 — 4,441 6,586 Financial Liabilities Deposits 2,444,939 2,440,660 — 2,440,660 — Deposits held for assumption in connection with sale of bank branches 31,307 29,429 — 29,429 — Securities sold under agreements to repurchase and federal funds purchased 17,251 17,251 — 17,251 — FHLB advances and other borrowings 106,139 106,141 — 106,141 — Subordinated notes 32,026 31,321 — 31,321 — Derivatives 11,333 11,333 — 11,333 — Accrued interest payable 457 457 — 457 — Off-balance sheet instruments — — — — — In accordance with the Company's adoption of ASU 2016-01, Financial Instruments – Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities, the methods utilized to measure the fair value of financial instruments at December 31, 2023 and 2022 represents an approximation of exit price; however, an actual exit price

REVENUE FROM CONTRACTS WITH CLI

REVENUE FROM CONTRACTS WITH CLIENTS	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
REVENUE FROM CONTRACTS WITH CLIENTS	REVENUE FROM CONTRACTS WITH CLIENTS On January 1, 2018, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606) and all subsequent amendments (collectively “ASC 606”). The update implements a common revenue standard that clarifies the principles for recognizing revenue. The core principle of ASC 606 is that an entity should recognize revenue to depict the transfer of promised goods or services to clients in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The majority of the Company's revenue comes from interest income, including loans and securities, which are outside the scope of ASC 606. The Company's services that fall within the scope of ASC 606 are presented within noninterest income on the consolidated statements of income and are recognized as revenue as the Company satisfies its obligation to the client. Services within the scope of ASC 606 include service charges on deposit accounts, income from trust and investment management and brokerage activities and interchange fees from service charges on ATM and debit card transactions. ASC 606 did not result in a change to the accounting for any in-scope revenue streams; as such, no cumulative effect adjustment was recorded. Descriptions of revenue generating activities that are within the scope of ASC 606 are as follows: Service Charges on Deposit Accounts - The Company earns fees from its deposit clients for transaction-based, account maintenance, and overdraft services. Transaction-based fees, which include services such as ATM use fees to clients and non-clients (included in other service charges, commissions and fees in the consolidated statements of income), stop payment charges, statement rendering, and ACH fees, are recognized at the time the transaction is executed as that is the point in time the Company fulfills the client's request. Account maintenance fees, which relate primarily to monthly maintenance, are earned over the course of a month, representing the period over which the Company satisfies the performance obligation. Overdraft fees are recognized at the point in time that the overdraft occurs. Service charges on deposits are withdrawn from the client's account balance. Trust and Investment Management Income - The Company earns wealth management and investment brokerage fees from its contracts with trust and wealth management clients to manage assets for investment, and/or to transact on their accounts. These fees are primarily earned over time as the Company provides the contracted services and are generally assessed based on a tiered scale of the market value of assets under management. Fees that are transaction based, including trade execution services, are recognized at the point in time that the transaction is executed, i.e., the trade date. Other related services provided included financial planning services and the associated fees the Company earns, which are based on a fixed fee schedule, are recognized when the services are rendered. Services are generally billed in arrears and a receivable is recorded until fees are paid. Brokerage Income - The Company earns fees from investment management and brokerage services provided to its clients through a third-party service provider. The Company receives commissions from the third-party service provider and recognizes income on a weekly basis based upon client activity. As the Company acts as an agent in arranging the relationship between the client and the third-party service provider and does not control the services rendered to the clients, brokerage income is presented net of related costs. Interchange Income - The Company earns interchange fees from debit/credit cardholder transactions conducted through the MasterCard payment network. Interchange fees from cardholder transactions represent a percentage of the underlying transaction value and are recognized daily, concurrently with the transaction processing services provided to the cardholder. Interchange income is presented net of cardholder rewards. At December 31, 2023, 2022 and 2021, the Company had receivables from trust and wealth management clients totaling $697 thousand, $641 thousand and $702 thousand, respectively. The following table presents the Company's noninterest income disaggregated by revenue source for the years ended December 31, 2023, 2022 and 2021. 2023 2022 2021 Noninterest income Service charges on deposit accounts and ATM fees $ 4,266 $ 4,157 $ 3,337 Trust and investment management income 7,691 7,631 7,896 Brokerage income 3,649 3,620 3,571 Interchange income 3,873 4,056 4,129 Revenue from contracts with clients 19,479 19,464 18,933 Other service charges 600 456 356 Mortgage banking activities 591 407 5,909 Income from life insurance 2,482 2,339 2,273 Swap fee income 1,039 2,632 293 Other income 1,508 1,814 750 Investment securities (losses) gains (47) (160) 638 Total noninterest income $ 25,652 $ 26,952 $ 29,152

ORRSTOWN FINANCIAL SERVICES, IN

ORRSTOWN FINANCIAL SERVICES, INC. (PARENT COMPANY ONLY) CONDENSED FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2023
Condensed Financial Information Disclosure [Abstract]
ORRSTOWN FINANCIAL SERVICES, INC. (PARENT COMPANY ONLY) CONDENSED FINANCIAL INFORMATION	ORRSTOWN FINANCIAL SERVICES, INC. (PARENT COMPANY ONLY) CONDENSED FINANCIAL INFORMATION Condensed Balance Sheets December 31, 2023 2022 Assets Cash in bank subsidiary $ 13,996 $ 8,477 Investment in bank subsidiary 284,540 249,266 Other assets 659 3,466 Total assets $ 299,195 $ 261,209 Liabilities Subordinated notes $ 32,093 $ 32,026 Accrued interest and other liabilities 2,046 287 Total liabilities 34,139 32,313 Shareholders’ Equity Common stock 583 584 Additional paid-in capital 189,027 189,264 Retained earnings 117,667 92,473 Accumulated other comprehensive loss (28,476) (39,913) Treasury stock (13,745) (13,512) Total shareholders’ equity 265,056 228,896 Total liabilities and shareholders’ equity $ 299,195 $ 261,209 Condensed Statements of Income For the Years Ended December 31, 2023 2022 2021 Income Dividends from bank subsidiary $ 14,000 $ 27,000 $ 16,000 Interest income from bank subsidiary 158 29 25 Other income 21 16 119 Total income 14,179 27,045 16,144 Expenses Interest on subordinated notes 2,017 2,013 2,009 Share-based compensation 484 511 433 Management fee to bank subsidiary 1,449 1,341 1,089 Merger-related expenses 851 — — Provision for legal settlement — 13,000 — Other expenses 638 912 704 Total expenses 5,439 17,777 4,235 Income before income tax benefit and equity in undistributed income of subsidiaries 8,740 9,268 11,909 Income tax benefit (1,106) (3,726) (863) Income before equity in undistributed income of subsidiaries 9,846 12,994 12,772 Equity in undistributed income of subsidiaries 25,817 9,043 20,109 Net income $ 35,663 $ 22,037 $ 32,881 Condensed Statements of Cash Flows For the Years Ended December 31, 2023 2022 2021 Cash flows from operating activities: Net income $ 35,663 $ 22,037 $ 32,881 Adjustments to reconcile net income to cash provided by operating activities: Amortization 67 63 59 Deferred income tax expense (benefit) 8 (7) (4) Equity in undistributed income of subsidiaries (25,817) (9,043) (20,109) Share-based compensation 484 511 433 Increase (decrease) in accrued interest and other liabilities 1,759 231 (40) Decrease (increase) in other assets 2,795 (2,915) 375 Net cash provided by operating activities 14,959 10,877 13,595 Cash flows from investing activities: Net cash paid for acquisitions — — — Net cash used in investing activities — — — Cash flows from financing activities: Dividends paid (8,485) (8,264) (8,280) Proceeds from issuance of common stock 1,872 1,644 1,516 Payments to repurchase common stock (2,963) (14,468) (2,383) Other, net 136 143 136 Net cash used in financing activities (9,440) (20,945) (9,011) Net increase (decrease) in cash 5,519 (10,068) 4,584 Cash, beginning 8,477 18,545 13,961 Cash, ending $ 13,996 $ 8,477 $ 18,545

CONTINGENCIES

CONTINGENCIES	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES The nature of the Company’s business generates a certain amount of litigation involving matters arising out of the ordinary course of business. Except as described below, in the opinion of management, there are no legal proceedings that might have a material effect on the results of operations, liquidity, or the financial position of the Company at this time. After years of litigation, on December 7, 2022, the Company entered into a Stipulation and Agreement of Settlement (the "Settlement") to settle the putative class action lawsuit filed by the Southeastern Pennsylvania Transportation Authority (“SEPTA”) in the U.S. District Court for the Middle District of Pennsylvania (the “Court”) against the Company, the Bank, certain current and former officers and directors of the Company and the Bank, the Company's former independent registered public accounting firm and the underwriters of the Company's March 2010 public offering of common stock asserting claims under the Federal securities laws. The Stipulation provided for a payment to the plaintiffs of $15.0 million, to which the Company contributed $13.0 million, a mutual release of claims against all parties, and a stipulation that the lawsuit would be dismissed with prejudice. On May 19, 2023, the Court issued an order which, among other things, gave final approval to the Stipulation and dismissed the lawsuit and all related claims with prejudice. The appeal period for this order expired on June 20, 2023, without any appeals having been filed. On March 25, 2022, a customer of the Bank filed a putative class action complaint against the Bank in the Court of Common Pleas of Cumberland County, Pennsylvania, in a case captioned Alleman, on behalf of himself and all others similarly situated, v. Orrstown Bank . The complaint alleges, among other things, that the Bank breached its account agreements by charging certain overdraft fees. The complaint seeks a refund of all allegedly improper fees, damages in an amount to be proven at trial, attorneys’ fees and costs, and an injunction against the Bank’s allegedly improper overdraft practices. This lawsuit is similar to lawsuits filed against other financial institutions pertaining to overdraft fee disclosures.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Pay vs Performance Disclosure
Net income	$ 35,663	$ 22,037	$ 32,881

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Dec. 31, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Nature of Operations	Nature of Operations – Orrstown Financial Services, Inc. is a financial holding company that operates Orrstown Bank, a commercial bank providing banking and financial advisory services in Berks, Cumberland, Dauphin, Franklin, Lancaster, Perry and York Counties, Pennsylvania, and in Anne Arundel, Baltimore, Howard and Washington Counties, Maryland. The Company operates in the community banking segment and engages in lending activities, including commercial, residential, commercial mortgages, construction, municipal, and various forms of consumer lending, and deposit services, including checking, savings, time, and money market deposits. The Company’s lending area also includes adjacent counties in Pennsylvania and Maryland, as well as Loudon County, Virginia and Berkeley, Jefferson and Morgan Counties, West Virginia. The Company also provides fiduciary services, investment advisory, insurance and brokerage services. The Company and the Bank are subject to regulation by certain federal and state agencies and undergo periodic examinations by such regulatory authorities.
Basis of Presentation	Basis of Presentation – The accompanying consolidated financial statements include the accounts of Orrstown Financial Services, Inc. and its wholly owned subsidiary, the Bank. The accounting and reporting policies of the Company conform to GAAP and, where applicable, to accounting and reporting guidelines prescribed by bank regulatory authorities. All significant intercompany transactions and accounts have been eliminated. Certain reclassifications have been made to prior years' amounts to conform with current year classifications. These reclassifications did not have a material impact on the Company's consolidated financial condition or results of operations. The Company's management has evaluated all activity of the Company and concluded that subsequent events are properly reflected in the Company's consolidated financial statements and notes as required by GAAP. To prepare financial statements in conformity with accounting principles generally accepted in the United States of America, management makes estimates and assumptions based on available information. These estimates and assumptions affect the amounts reported in the financial statements and the disclosures provided, and actual results could differ.
Concentration of Credit Risk	Concentration of Credit Risk – The Company grants commercial, residential, construction, municipal, and various forms of consumer lending to clients primarily in its market area in south central Pennsylvania and in the greater Baltimore region and Washington County, Maryland, in addition to adjacent counties in Pennsylvania and Maryland, as well as Loudon County, Virginia and Berkeley, Jefferson and Morgan Counties, West Virginia. Therefore, the Company's exposure to credit risk is significantly affected by changes in the economy in those areas. Although the Company maintains a diversified loan portfolio, a significant portion of its clients’ ability to honor their contracts is dependent upon economic sectors for commercial real estate, including office space, retail strip centers, sales finance, sub-dividers and developers, and multi-family, hospitality, and residential building operators. Management evaluates each clients' creditworthiness on a case-by-case basis. The amount of collateral obtained upon the extension of credit is based on management’s credit evaluation of the client. Types of collateral held varies, but generally include real estate and equipment. The types of securities the Company invests in are included in Note 3, Investment Securities, and the types of lending the Company engages in are included in Note 4, Loans and Allowance for Credit Losses.
Cash and Cash Equivalents	Cash and Cash Equivalents – Cash and cash equivalents include cash, balances due from banks, federal funds sold and interest-bearing deposits due on demand, all of which have original maturities of 90 days or less. Net cash flows are reported for client loan and deposit transactions, loans held for sale, redemption (purchases) of restricted investments in bank stocks, and short-term borrowings. Under the FRB regulations, the Bank generally had been required to maintain cash reserves against specified deposit liabilities. The FRB issued a final rule on December 22, 2020 that amended Regulation D by lowering the reserve requirement on all net transaction accounts maintained at depository institutions to 0%. Effective January 1, 2024, the FRB will establish the new reserve requirement exemption amount and low reserve tranche, but will not elevate the current reserve percentage above zero for depository institutions. Balances with correspondent banks may, at times, exceed federally insured limits. The Company considers this to be a normal business risk and reviews the financial condition of its correspondent banks on a quarterly basis.
Restricted Investments in Bank Stocks	Restricted Investments in Bank Stocks – Restricted investments in bank stocks consist of Federal Reserve Bank of Philadelphia stock, FHLB of Pittsburgh stock and Atlantic Community Bankers Bank stock. Federal law requires a member institution of the district Federal Reserve Bank and FHLB to hold stock according to predetermined formulas. Atlantic Community Bankers Bank requires its correspondent banking institutions to hold stock as a condition of membership. The restricted investment in bank stocks is carried at cost. On a quarterly basis, management evaluates the bank stocks for impairment based on assessment of the ultimate recoverability of cost rather than by recognizing temporary declines in value. The determination of whether a decline affects the ultimate recoverability of cost is influenced by criteria such as operating performance, liquidity, funding and capital positions, stock repurchase history, dividend history, and impact of legislative and regulatory changes.
Investment Securities	Investment Securities – AFS securities include investments that management intends to use as part of its asset/liability management strategy. The Company typically classifies debt securities as AFS on the date of purchase. At December 31, 2023 and 2022, the Company had no held to maturity or trading securities. AFS securities are reported at fair value. Interest income and dividends on debt securities are recognized in interest income on an accrual basis. Purchase premiums and discounts on debt securities are amortized to interest income using the interest method over the terms of the investment securities and approximate the level yield method. Changes in unrealized gains and losses, net of related deferred taxes, for AFS securities are recorded in AOCI. Realized gains and losses on investment securities are recorded on the trade date using the specific identification method and are included in noninterest income on the consolidated statements of income. The Company’s securities are exposed to various risks, such as interest rate risk, market risk, and credit risk. Due to the level of risk associated with certain investments and the level of uncertainty related to changes in the value of investments, it is at least reasonably possible that changes in risks in the near term would materially affect investment securities reported in the consolidated financial statements. Investment securities may be sold in response to changes in interest rates, changes in prepayment rates and other factors. Prior to implementation of CECL, unrealized losses on AFS debt securities caused by a credit event would require the direct write-down of the AFS security through the OTTI approach; however, the new standard under ASC 326-30, Financial Instruments - Credit Losses , requires credit losses to be presented as an ACL. The Company is still required to conduct an impairment evaluation on AFS securities to determine whether the Company has the intent to sell the security or it is more likely than not that it will be required to sell the security before recovery. If these situations apply, the guidance continues to require the Company to reduce the security's amortized cost basis down to its fair value through earnings. The Company also evaluates the unrealized losses on AFS securities to determine if a security's decline in fair value below its amortized cost basis is due to credit factors. The evaluation is based upon factors such as the creditworthiness of the underlying borrowers, performance of the underlying collateral, if applicable, and the level of credit support in the security structure. Management also evaluates other factors and circumstances that may be indicative of a decline in the fair value of the security due to a credit factor. This includes, but is not limited to, an evaluation of the type of security, length of time and extent to which the fair value has been less than cost and near-term prospects of the issuer. If this assessment indicates that a credit loss exists, the present value of the expected cash flows of the security is compared to the amortized cost basis of the security. Under the CECL standard, if the present value of the cash flows expected to be collected is less than the amortized cost, an ACL is recorded for the credit loss, which is limited by the amount that the fair value is less than the amortized cost basis. Any additional amount of loss would be due to non-credit factors and is recorded in AOCI, net of taxes. If a credit loss is recognized in earnings, subsequent improvements to the expectation of collectability will be recognized through the ACL. If the fair value of the security increases above its amortized cost, the unrealized gain will be recorded in AOCI, net of taxes, on the consolidated statements of financial condition. Accrued interest receivable on AFS securities is excluded from the estimate of credit losses. The Company considers the unrealized losses on the AFS securities to be related to fluctuations in market conditions, primarily interest rates, and not reflective of deterioration in credit. In addition, the Company maintains that it has the intent and ability to hold these AFS securities until the amortized cost is recovered and it is more likely than not that any of AFS securities in an unrealized loss position would not be required to be sold. The Company did not record a cumulative-effect adjustment related to its AFS securities upon adoption of CECL on January 1, 2023.
Loans Held for Sale	Loans Held-for-Sale – The Company has elected to record the mortgage loans held for sale portfolio at fair market value as opposed to the lower of cost or market. The Company economically hedges its residential loans held for sale portfolio with forward sale agreements, which are reported at fair value. A lower of cost or market accounting treatment would not allow the Company to record the excess of the fair market value over book value, but would require the Company to record the corresponding reduction in value on the hedges. Both the loans and related hedges are carried at fair value, which reduces earnings volatility as the amounts more closely offset, particularly in environments when interest rates are declining. For loans held-for-sale for which the fair value option has been elected, the aggregate fair value was less than the aggregate principal balance by $1.5 million and $1.2 million as of December 31, 2023 and 2022, respectively. There were no loans held-for-sale that were nonaccrual or 90 or more days past due as of December 31, 2023 and 2022. Gains and losses on loan sales (sales proceeds minus carrying value) are recorded in noninterest income in the consolidated statements of income. Interest income on these loans is recognized in interest and fees on loans in the consolidated statements of income.
Loans and Acquired Loans	Loans – Loans that management has the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at their amortized cost, inclusive of net deferred loan origination fees and costs and unamortized premium or discount. Interest income is accrued on the unpaid principal balance. Loan origination fees, net of certain direct origination costs, are deferred and amortized as a yield adjustment over the respective term of the loan using the interest method. For SBA PPP loans, the loan origination fees, net of certain direct origination costs, are deferred and accreted into interest income as a yield adjustment under the effective yield method over the estimated life of the PPP loans, with any unamortized net fees being recognized as interest income over the remaining life of the loans. Purchased loans are initially recorded at fair value and include credit and interest rate marks associated with acquisition accounting adjustments. Premiums and discounts are subsequently amortized or accreted as adjustments to interest income using the effective yield method over the contractual lives of the loans. For all classes of loans, the accrual of interest income on loans, including individually evaluated loans, ceases when principal or interest is past due 90 days or more and collateral is inadequate to cover principal and interest or immediately if, in the opinion of management, full collection is unlikely. Interest will continue to accrue on loans past due 90 days or more if the collateral is adequate to cover principal and interest, and the loan is in the process of collection. Interest accrued, but not collected, at the date of placement on nonaccrual status, is reversed and charged against interest income, unless fully collateralized. Subsequent payments received are either applied to the outstanding principal balance or recorded as interest income, depending upon management’s assessment of the ultimate collectability of principal. Loans are returned to accrual status, for all loan classes, when all the principal and interest amounts contractually due are brought current, the loan has performed in accordance with the contractual terms of the note for a reasonable period of time, generally six months, and the ultimate collectability of the total contractual principal and interest is reasonably assured. Past due status is based on the contractual terms of the loan. Acquired Loans - Loans that are purchased are accounted for similar to originated loans, whereby an ACL is recognized with a corresponding increase to the provision for credit losses in the consolidated statements of income. PCD loans are recorded at their purchase price plus the ACL expected at the time of acquisition resulting in a gross up of the amortized cost of the loans. Subsequent changes in the ACL from the initial ACL estimate are recorded as provision for credit losses in the consolidated statements of income.
Allowance for Credit Losses	Allowance for Credit Losses – In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments ("ASU 2016-13"). On January 1, 2023, the Company adopted ASU 2016-13, the current expected credit losses accounting standard commonly referred to as "CECL," which replaces the incurred loss model with the lifetime expected loss model. The CECL methodology requires an organization to measure all expected credit losses over the contractual term for financial assets measured at amortized cost, including loan receivables and held-to-maturity securities, held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. The CECL methodology also applies to off-balance sheet credit exposures not accounted for as insurance (e.g., loan commitments, standby letters of credit, financial guarantees and other similar instruments), net investments in leases recognized by a lessor in accordance with ASC Topic 842 on leases and AFS debt securities. To implement the new standard, the Company established a cross-discipline governance structure, which included a dedicated working group and a CECL Committee consisting of members from different functions including Finance, Credit, Risk and Lending, who provided implementation oversight and reviewed policy elections, key assumptions, processes, and model results. The working group was responsible for the implementation process that included developing the loan segmentation, data sourcing and validation, loss driver inputs, qualitative factors, parallel model runs, scenario testing and back testing. The Company utilized a third-party vendor to assist in the implementation process of its new model to calculate credit losses over the estimated life of the applicable financial assets. The Company elected to use the DCF methodology for the quantitative analysis for the majority of its loan segments, which applies the probability of default and loss given default factors to future cash flows, and then adjusts to the net present value to derive the required reserve. Reasonable and supportable macroeconomic conditions include unemployment and GDP. Model assumptions include the discount rate, prepayments and curtailments. The development and validation of credit models also included determining the length of the reasonable and supportable forecast and regression period and utilizing national peer group historical loss rates. For the consumer loan segments, the remaining life methodology was selected as a practical expedient and based on the risk characteristics. The implementation also included review of model runs and certain assumptions, documentation of policies, procedures and controls, and engagement of another third-party consultant for model validation. The Company adopted ASU 2016-13 using the modified retrospective method for all financial assets measured at amortized cost and off-balance sheet credit exposures. The adoption of the new CECL standard resulted in a cumulative-effect adjustment that increased the ACL for loans by $2.4 million and increased the off-balance sheet credit exposures reserve by $100 thousand. Retained earnings, net of deferred taxes, decreased by $2.0 million, and deferred tax assets increased by $559 thousand. Results for reporting periods beginning after January 1, 2023 are presented under ASU 2016-13 while prior period amounts continue to be reported in accordance with the incurred loss model under the previously applicable GAAP. The following table illustrates the impact of the adoption of CECL, and the transition away from the incurred loss method, on January 1, 2023. The impact to the ACL is presented at the loan segment level: January 1, 2023 Reserves under Incurred Loss Model Reserves under CECL Model Impact of CECL Adoption Financial Assets: Commercial loans: Commercial real estate $ 13,558 $ 16,415 $ 2,857 Acquisition and development 3,214 3,000 (214) Commercial and industrial 4,505 5,433 928 Municipal 24 193 169 Consumer loans: Residential mortgage 3,444 2,323 (1,121) Installment and other 188 237 49 Unallocated reserve 245 — (245) Allowance for credit losses on loans $ 25,178 $ 27,601 $ 2,423 Liabilities: Allowance for credit losses on off-balance sheet credit exposures $ 1,633 $ 1,733 $ 100 The ACL represents the amount that, in management's judgment, appropriately reflects credit losses inherent in the loan portfolio at the balance sheet date. Loans deemed to be uncollectible are charged against the ACL on loans, and subsequent recoveries, if any, are credited to the ACL on loans when received. Changes to the ACL are recorded through the provision for credit losses on loans in the consolidated statements of income. The ACL is maintained at a level considered appropriate to absorb credit losses over the expected life of the loan. The ACL for expected credit losses is determined based on a quantitative assessment of two categories of loans: collectively evaluated loans and individually evaluated loans. In addition, the ACL also includes a qualitative component which adjusts the CECL model results for risk factors that are not considered within the CECL model, but are relevant in assessing the expected credit losses within the loan classes. The ACL on loans is measured on a collective basis when similar risk characteristics exist within the Company's loan segments between commercial and consumer. For purposes of estimating the Company’s ACL, management generally evaluates collectively evaluated loans by federal call code in order to group loans with similar risk characteristics. Each of these loan segments are broken down into multiple loan classes, which are characterized by loan type, collateral type, risk attributions and the manner in which management monitors the performance of the borrower. The risks associated with lending activities differ and are subject to the impact of change in interest rates, market conditions and the impact on the collateral securing the loans, and general economic conditions. The commercial loan segment includes commercial real estate, acquisition and development, commercial and industrial and municipal loan classes. The consumer loan segment includes residential mortgage, installment and other consumer loans. Loans collectively evaluated includes loans on accrual status, except for loans previously restructured that do not share similar risk characteristics which are individually evaluated. The ACL for loans collectively evaluated is measured using a lifetime expected loss rate model that considers historical loss performance and past events in addition to forecasts of future economic conditions. The Company elected to use the DCF methodology for the quantitative analysis for the majority of its loan segments, which applies the probability of default to future cash flows, using a loss driver model and loss given default factors, and then adjusts to the net present value to derive the required reserve. The probability of default estimates are derived through the application of reasonable and supportable economic forecasts to the regression models, which incorporates the Company's and peer loss-rate data, unemployment rate and GDP. The reasonable and supportable forecasts of the selected economic metrics are then input into the regression model to calculate an expected default rate. The expected default rates are then applied to expected loan balances estimated through the consideration of contractual repayment terms and expected prepayments. The prepayment and curtailment assumptions adjust the contractual terms of the loan to arrive at the expected cash flows. The development and validation of credit models also included determining the length of the reasonable and supportable forecast and regression period and utilizing national peer group historical loss rates. Management selected the national unemployment rate and GDP as the drivers of the quantitative portion of collectively evaluated reserves on loan classes reliant upon the DCF methodology, primarily as a result of high correlation coefficients identified in regression modeling. For the consumer loan segment, the quantitative reserve was calculated using the remaining life methodology where the average historical bank-specific and peer loss rates are applied to expected loan balances over an estimated remaining life of loans. The estimated remaining life is calculated using historical bank-specific loan attrition data. Loans that do not share similar risk characteristics are evaluated on an individual basis, and are excluded from the collective evaluation for the ACL. Loans identified to be individually evaluated under CECL include loans on nonaccrual status and may include accruing loans that do not share similar risk characteristics to other accruing loans collectively evaluated. A specific reserve analysis is applied to the individually evaluated loans, which considers collateral value, an observable market price or the present value of expected future cash flows. A specific reserve may be assigned if the measured value of the loan using one of the before mentioned methods is less than the current carrying value of the loans. A loan is considered collateral-dependent when the Company determines foreclosure is probable or the borrower is experiencing financial difficulty and the Company expects repayment to be provided substantially through the operation or sale of the collateral. Collateral could be in the form of real estate, equipment or business assets. An ACL may result for a collateral-dependent loan if the fair value of the underlying collateral, as of the reporting date, adjusted for expected costs to repair or sell, was less than the amortized cost basis of the loan. If repayment of the loan is instead dependent only on the operation, rather than the sale of the collateral, the measure of the ACL does not incorporate estimated costs to sell. For loans analyzed on the basis of projected future principal and interest cash flows, the Company will discount the expected cash flows at the effective interest rate of the loan, and an ACL would result if the present value of expected cash flows was less than the amortized cost basis of the loan. Based on management's analysis, adjustments may be applied for additional factors impacting the risk of loss in the loan portfolio beyond the quantitatively calculated reserve on collectively evaluated loans. As the quantitative reserve calculation incorporates historical conditions, management may consider an additional or reduced reserve is warranted through qualitative risk factors based on current and expected conditions. These qualitative risk factors considered by management are comparable to legacy factors prior to the adoption of CECL and include significant or unexpected changes in: • Lending policies, procedures, underwriting standards and recovery practices; • Nature and volume of loans; • Concentrations of credit; • Collateral valuation trends; • Delinquency and classified loan trends; • Experience, ability and depth of management and lending staff; • Quality of loan review system; and • Economic conditions and other external factors. For PCD loans, the nonaccrual status is determined in the same manner as for other loans. Prior to the adoption of CECL, these PCD loans were classified as PCI loans and accounted for under ASC Subtopic 310-30, Receivables – Loans and Debt Securities Acquired with Deteriorated Credit Quality ("ASC 310-30"). In accordance with the CECL standard, management did not reassess whether PCI assets met the criteria of PCD assets as of the adoption date. As permitted by CECL, the Company elected to account for its PCD loans under ASC 310-20, Receivables - Nonrefundable Fees and Other Asset s ("ASC 310-20"). These loans are initially recorded at fair value, and include credit and interest rate marks associated with acquisition accounting adjustments. Purchase premiums or discounts are subsequently amortized as an adjustment to yield over the estimated contractual lives of the loans. Under ASC 310-20, the acquired loans are analyzed on an individual asset level, and no longer maintained in pools and accounted for as units of accounts, which would permit treating each pool as a single asset. The impact of this election resulted in loans reported as nonaccrual and individually evaluated for credit expected losses under the CECL methodology. In March 2022, the FASB issued ASU No. 2022-02, Financial Instruments – Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures (“ASU 2022-02”). ASU 2022-02 eliminated the TDR accounting model, and requires that the Company evaluate, based on the accounting for loan modifications, whether the borrower is experiencing financial difficulty, if the modification results in a more-than-insignificant direct change in the contractual cash flows and whether the modifications represent terms that would result in a new loan or a continuation of an existing loan. The Company refers to these loans as "financial difficulty modifications" or "FDMs." This change required all loan modifications to be accounted for under the general loan modification guidance in ASC 310-20, Receivables – Nonrefundable Fees and Other Costs, and subject entities to new disclosure requirements on loan modifications to borrowers experiencing financial difficulty. If a modification occurs while the loan is on accrual status, it will continue to accrue interest under the modified terms. After the initial modification and recognition of a FDM, the Company will monitor the performance of the borrower. If no subsequent qualifying modifications are made to the FDM, the loan does not require disclosure in the current period's disclosures after the one-year period has elapsed. Upon adoption of CECL, the TDRs were evaluated and included in the CECL loan segment pools if the loans shared similar risk characteristics to other loans in the pool or remained with loans individually evaluated for which the ACL was measured using the collateral-dependent or DCF method. In addition, ASU 2022-02 provides enhanced disclosure requirements for certain loan refinancing and restructurings and disclosure of current period gross charge-offs for financing receivables by year of origination in the vintage disclosures. On January 1, 2023, the Company adopted ASU 2022-02 on a modified retrospective basis, which did not have a material impact on the consolidated financial statements. A comprehensive analysis of the ACL is performed by the Company on a quarterly basis. Management evaluates the adequacy of the ACL utilizing a defined methodology to determine if it properly addresses the current and expected risks in the loan portfolio, which considers the performance of borrowers and specific evaluation of individually evaluated loans including historical loss experiences, trends in delinquencies, nonperforming loans and other risk assets, and the qualitative factors. Risk factors are continuously reviewed and adjusted, as needed, by management when conditions support a change. Management believes its approach properly addresses relevant accounting and bank regulatory guidance for loans both collectively and individually evaluated. The results of the comprehensive analysis, including recommended changes, are governed by the Company's Reserve Adequacy Committee, whose members were also a part of the Company's CECL Committee.
Loan Commitments and Related Financial Instruments	Loan Commitments and Related Financial Instruments – Financial instruments include off-balance sheet credit commitments issued to meet client financing needs, such as commitments to make loans and commercial letters of credit. These financial instruments are recorded when they are funded. The face amount represents the exposure to loss, before considering client collateral or ability to repay. The Company estimates expected credit losses over the contractual period in which the Company is exposed to credit risk from the contractual obligation to extend credit, unless that obligation is unconditionally cancellable by the Company. The ACL on off-balance sheet credit exposures includes consideration of the utilization rates expected on the loan commitments, and estimates the expected credit losses for the undrawn commitments by the loan segments. The ACL on off-balance sheet credit exposures is recorded in other liabilities on the consolidated balance sheets and is adjusted through the provision for credit losses in the consolidated statements of income.
Loans Serviced	Loans Serviced –
Transfers of Financial Assets	Transfers of Financial Assets – Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been isolated from the Company, (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 Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity.
Cash Surrender Value of Life Insurance	Cash Surrender Value of Life Insurance – The Company has purchased life insurance policies on certain employees. Life insurance is recorded at the cash surrender value adjusted for other charges or other amounts due that are probable at settlement.
Derivatives	Derivatives - FASB ASC 815, Derivatives and Hedging (“ASC 8 15”), provides the disclosure requirements for derivatives and hedging activities with the intent to provide users of financial statements with an enhanced understanding of: (a) how and why an entity uses derivative instruments, (b) how the entity accounts for derivative instruments and related hedged items, and (c) how derivative instruments and related hedged items affect an entity’s financial position, financial performance, and cash flows. Further, qualitative disclosures are required that explain the Company’s objectives and strategies for using derivatives, as well as quantitative disclosures about the fair value of and gains and losses on derivative instruments, and disclosures about credit-risk-related contingent features in derivative instruments. As required by ASC 815, the Company records all derivatives on the balance sheet at fair value. The accounting for changes in the fair value of derivatives depends on the intended use of the derivative, whether the Company has elected to designate a derivative in a hedging relationship and apply hedge accounting and whether the hedging relationship has satisfied the criteria necessary to apply hedge accounting. Derivatives designated and qualifying as a hedge of the exposure to changes in the fair value of an asset, liability, or firm commitment attributable to a particular risk, such as interest rate risk, are considered fair value hedges. Derivatives designated and qualifying as a hedge of the exposure to variability in expected future cash flows, or other types of forecasted transactions, are considered cash flow hedges. Hedge accounting generally provides for the matching of the timing of gain or loss recognition on the hedging instrument with the recognition of the changes in the fair value of the hedged asset or liability that are attributable to the hedged risk in a fair value hedge or the earnings effect of the hedged forecasted transactions in a cash flow hedge. The Company may enter into derivative contracts that are intended to economically hedge certain of its risk, even though hedge accounting does not apply or the Company elects not to apply hedge accounting. The Company's objectives in using interest rate derivatives are to add stability to interest income and to manage its exposure to interest rate movements. To accomplish this objective, the Company uses interest rate swaps or interest rate caps as part of its interest rate risk management strategy. Interest rate swaps designated as cash flow hedges involve the receipt of fixed or variable amounts from a counterparty in exchange for the Company making variable-rate or fixed-rate payments over the life of the agreements without exchange of the underlying notional amount. Changes to the fair value of derivatives designated and that qualify as cash flow hedges are recorded in AOCI and are subsequently reclassified into earnings in the period that the hedged transaction affects earnings. The Company discontinues cash flow hedge accounting if it is probable the forecasted hedged transactions will not occur in the initially identified time period due to circumstances. Upon discontinuance, the associated gains and losses deferred in AOCI are reclassified immediately into earnings and subsequent changes in the fair value of the cash flow hedge are recognized in earnings. In March 2022, the FASB issued ASU No. 2022-01, Derivatives and Hedging (Topic 815), Fair Value Hedging - Portfolio Layer Method . This update clarified the guidance in Topic 815 on fair value hedge accounting of interest rate risk for financial asset portfolios by allowing entities to apply the "portfolio layer" method to portfolios of all financial assets, including both prepayable an nonprepayable financial assets. The model allows entities to designate multiple layers in a single portfolio as individual hedged items and also allows entities the flexibility to use any type of derivative (or combination of derivatives) by applying the multiple-layer model that aligns with its risk management strategy. At any time after the initial hedge designation, no assets may be added to a closed portfolio once it is designated in a portfolio layer method hedge; however, new hedging relationships associated with the portfolio may be designated and existing hedging relationships associated with the portfolio may be dedesignated to align with an entity’s evolving strategy for managing interest rate risk on a timely basis. Under the portfolio layer method, the basis of the portfolio assets is generally adjusted at the portfolio level rather than being allocated to individual assets within the portfolio, except when the allocation of basis adjustments is required by other areas of GAAP. Derivatives designated and qualifying as a hedge of the exposure to changes in the fair value of an asset, liability, or firm commitment attributable to a particular risk, such as interest rate risk, are considered fair value hedges. The gain or loss on the fair value hedge, as well as the offsetting loss or gain on the hedged item attributable to the hedged risk, are recognized in current earnings as the fair value changes. When a fair value hedge is discontinued, the hedged asset or liability is no longer adjusted for changes in fair value and the existing basis adjustment is amortized or accreted over the remaining life of the asset or liability. Derivatives not designated as hedges are not speculative and result from a service the Company provides to certain customers. The Company executes interest rate swaps and interest rate caps with commercial banking customers to facilitate their respective risk management strategies. Those interest rate swaps and interest rate caps are simultaneously hedged by offsetting derivatives that the Company executes with a third party, such that the Company minimizes its net risk exposure resulting from such transactions. As the interest rate derivatives associated with this program do not meet the strict hedge accounting requirements, changes in the fair value of both the customer derivatives and the offsetting derivatives are recognized directly in earnings. The Company also may enter into risk participation agreements with a financial institution counterparty for an interest rate derivative contract related to a loan in which the Company may be a participant or the agent bank. The risk participation agreement provides credit protection to the agent bank should the borrower fail to perform on its interest rate derivative contracts with the agent bank. The Company manages its credit risk on risk participation agreements by monitoring the creditworthiness of the borrower, which is based on the same credit review process as though the Company had entered into the derivative directly with the borrower. The notional amount of a risk participation agreement reflects the Company's pro-rata share of the derivative instrument, consistent with its share of the related participated loan. Changes in the fair value of the risk participation agreement are recognized directly into earnings. As a part of its normal residential mortgage operations, the Company will enter into an interest rate lock commitment with a potential borrower. The Company may enter into a corresponding commitment with an investor to sell that loan at a specific price shortly after origination. In accordance with FASB ASC 820, adjustments are recorded through earnings to account for the net change in fair value of these held for sale loans. The fair value of held for sale loans can vary based on the interest rate locked with the customer and the current market interest rate at the balance sheet date.
Premises and Equipment	Premises and Equipment – Buildings, improvements, equipment, and furniture and fixtures are carried at cost less accumulated depreciation and amortization. Land is carried at cost. Depreciation and amortization has been recognized generally on the straight-line method and is computed over the estimated useful lives of the various assets as follows: buildings and improvements, including leasehold improvements – 10 to 40 years; and furniture and equipment – 3 to 15 years. Leasehold improvements are amortized over the shorter of the lease term or the indicated life. Repairs and maintenance are charged to operations as incurred, while additions and improvements are typically capitalized. Gains or losses on the retirement or disposal of individual assets is recorded as income or expense in the period of retirement or disposal. Premises no longer in use and held for sale are included in other assets on the consolidated balance sheets at the lower of carrying value or fair value and no depreciation is charged on them. At December 31, 2023 and 2022, premises held-for-sale totaled zero and $2.0 million, respectively.
Leases	Leases - The Company evaluates its contracts at inception to determine if an arrangement either is a lease or contains one. Operating lease ROU assets are included in other assets and operating lease liabilities in accrued interest payable and other liabilities in the consolidated balance sheets. The Company had no finance leases at December 31, 2023. ROU assets represent the right to use an underlying asset for the lease term, and lease liabilities represent an obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. The Company's leases do not provide an implicit rate, so the Company's incremental borrowing rate is used, which approximates its fully collateralized borrowing rate, based on the information available at commencement date in determining the present value of lease payments. The incremental borrowing rate is reevaluated upon lease modification. The operating lease ROU asset also includes any initial direct costs and prepaid lease payments made less any lease incentives. In calculating the present value of lease payments, the Company may include options to extend the lease when it is reasonably certain that it will exercise that option. In accordance with ASU 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), the Company keeps leases with an initial term of 12 months or less off of the balance sheet. The Company recognizes these lease payments in the consolidated statements of income on a straight-line basis over the lease term. The Company has lease agreements with lease and non-lease components and has elected the practical expedient to account for them as a single lease component. The Company's operating leases relate primarily to bank branches and office space. The difference between the lease assets and lease liabilities primarily consists of deferred rent liabilities to reduce the measurement of the lease assets.
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets – Goodwill is calculated as the purchase premium, if any, after adjusting for the fair value of net assets acquired in purchase transactions. Goodwill is not amortized, but is reviewed for potential impairment on at least an annual basis, with testing between annual tests if an event occurs or circumstances change that could potentially reduce the fair value of a reporting unit. Other intangible assets represent purchased assets that can be distinguished from goodwill because of contractual or other legal rights. The Company’s other intangible assets have finite lives and are amortized on either an accelerated amortization method or straight-line basis over their estimated lives, generally 10 years for deposit premiums and 7 to 15 years for other client relationship intangibles.
Mortgage Servicing Rights	Mortgage Servicing Rights –
Foreclosed Real Estate	Foreclosed Real Estate –
Investments in Real Estate Partnerships	Investments in Real Estate Partnerships –
Advertising	Advertising –
Repurchase Agreements	Repurchase Agreements – The Company may enter into agreements under which it sells securities subject to an obligation to repurchase the same or similar securities which are included in short-term borrowings on the consolidated balance sheets. Under these agreements, the Company may transfer legal control over the assets but still retain effective control through an agreement that both entitles and obligates the Company to repurchase the assets. As a result, these repurchase agreements are accounted for as collateralized financing arrangements (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 on the Company’s consolidated balance sheets, while the securities underlying the repurchase agreements remaining are reflected in AFS securities. The repurchase obligation and underlying securities are not offset or netted as the Company does not enter into reverse 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 Company be in default (e.g., fail to make an interest payment to the counterparty). For the repurchase agreements, the collateral is held by the Company in a segregated custodial account under a third party agreement. Repurchase agreements are secured by U.S. government or government-sponsored debt securities and mature overnight.
Share Compensation Plans	Stock Compensation Plans – The Company has stock compensation plans that cover employees and non-employee directors. Compensation expense relating to share-based payment transactions is measured based on the grant date fair value of the share award, including a Black-Scholes model for stock options. Compensation expense for all stock awards is calculated and recognized over the employees’ or non-employee directors' service period, generally defined as the vesting period. There were no outstanding and exercisable stock options at December 31, 2023 and 2022.
Income Taxes	Income Taxes – 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 enacted tax law to taxable income or excess of deductions over revenues. The Company 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 recognized 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 percent; 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 percent 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. Deferred tax assets are reduced by a valuation allowance when, based on the weight of available evidence, it is more likely than not that some portion or all of a deferred tax asset will not be realized. The Company recognizes interest and penalties, if any, on income taxes as a component of income tax expense. The Company may earn federal tax credits from its investments in real estate and solar energy tax equity partnerships. The Company accounts for its investments in affordable housing projects under the proportional amortization method when the criteria are met and under the deferral method of accounting for its solar energy tax equity investments.
Loss Contingencies	Loss Contingencies – Loss contingencies, including claims and legal actions arising in the ordinary course of business, are recorded as liabilities when the likelihood of loss is probable and an amount or range of loss can be reasonably estimated.
Treasury Stock	Treasury Stock – Common stock shares repurchased are recorded as treasury stock, at cost on the consolidated balance sheets, on a settlement date basis.
Earnings Per Share	Earnings Per Share – Basic earnings per share represents income available to common stockholders divided by the weighted average number of common shares outstanding during the period. Restricted stock awards are included in weighted average common shares outstanding as they are earned. Diluted earnings per share includes additional common shares that would have been outstanding if dilutive potential common shares had been issued. Potential common shares that may be issued by the Company relate solely to outstanding stock options and restricted stock awards and are determined using the treasury stock method. Treasury shares are not deemed outstanding for earnings per share calculations. There were no outstanding and exercisable stock options at December 31, 2023 and 2022.
Comprehensive Income	Comprehensive Income – Comprehensive income consists of net income and OCI. Unrealized gains (losses) on AFS securities and interest rate swaps used in cash flow hedges, net of tax, were the components of AOCI at December 31, 2023 and 2022.
Fair Value	Fair Value – Fair values of financial instruments are estimated using relevant market information and other assumptions, as more fully disclosed in the Note 20 to the consolidated financial statements. Fair value estimates involve uncertainties and matters of significant judgment. Changes in assumptions or in market conditions could significantly affect the estimates.
Segment Reporting	Segment Reporting – The Company operates in one segment – Community Banking. The Company’s non-community banking activities are insignificant to the consolidated financial statements.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In March 2023, the FASB issued ASU No. 2023-02, Investments—Equity Method and Joint Ventures (Topic 323): Accounting for Investments in Tax Credit Structures Using the Proportional Amortization Method . Under current GAAP, an entity can only elect to apply the proportional amortization method to investments in low-income housing tax credit ("LIHTC") structures. The proportional amortization method results in the cost of the investment being amortized in proportion to the income tax credits and other income tax benefits received, with the amortization of the investment and the income tax credits being presented net in the consolidated statements of income as a component of income tax expense (benefit). The amendments will allow entities to elect to account for all other equity investments made primarily for the purpose of receiving income tax credits to using the proportional amortization method, regardless of the tax credit program through which the investment earns income tax credits, when certain conditions are met. The amendments are effective for fiscal years beginning after December 15, 2023, and may be adopted either on a modified retrospective basis or retrospectively. The Company is currently evaluating the impact of this guidance on its equity investments; however, the Company does not anticipate that the amendment will significantly impact its financial condition and results of operations. In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures . The updated guidance requires enhanced disclosures for significant expenses by reportable operating segments. The significant expense categories would be those regularly provided to the Company's chief operating decision- maker ("CODM") and included in an operating segment's measures of profit or loss. Other required disclosures include the composition of other segment items, the title and position of the CODM and an explanation on how the CODM evaluates and uses the reportable segment's performance. This guidance for segment reporting is effective for fiscal years beginning after December 15, 2023 and interim periods with fiscal years beginning after December 15, 2024, with early adoption permitted. The Company will adopt the new standard for annual reporting period beginning January 1, 2024 and for interim periods beginning January 1, 2025. The Company is not currently required to report segment information and, as such, does not anticipate that the updated guidance will have a significant impact to its consolidated financial statements. In December 2023, the Financial Accounting Standards Board issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures , which will require updates to the disclosures of the income tax rate reconciliation and income taxes paid. The income tax rate reconciliation will require expanded disclosure, using percentages and reporting currency amounts, to include specific categories, including state and local income tax, net of the federal income tax effect, tax credits and nontaxable and nondeductible items, with additional qualitative explanations of individually significant reconciling items. The amount of income taxes paid will require disaggregation by jurisdictional categories: federal, state and foreign. This guidance for income tax disclosures is effective for fiscal years beginning after December 15, 2024. The Company is currently evaluating the updated guidance; however, does not expect it to have a significant impact to its consolidated financial statements.
Revenue	On January 1, 2018, the Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606) and all subsequent amendments (collectively “ASC 606”). The update implements a common revenue standard that clarifies the principles for recognizing revenue. The core principle of ASC 606 is that an entity should recognize revenue to depict the transfer of promised goods or services to clients in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The majority of the Company's revenue comes from interest income, including loans and securities, which are outside the scope of ASC 606. The Company's services that fall within the scope of ASC 606 are presented within noninterest income on the consolidated statements of income and are recognized as revenue as the Company satisfies its obligation to the client. Services within the scope of ASC 606 include service charges on deposit accounts, income from trust and investment management and brokerage activities and interchange fees from service charges on ATM and debit card transactions. ASC 606 did not result in a change to the accounting for any in-scope revenue streams; as such, no cumulative effect adjustment was recorded. Descriptions of revenue generating activities that are within the scope of ASC 606 are as follows: Service Charges on Deposit Accounts - The Company earns fees from its deposit clients for transaction-based, account maintenance, and overdraft services. Transaction-based fees, which include services such as ATM use fees to clients and non-clients (included in other service charges, commissions and fees in the consolidated statements of income), stop payment charges, statement rendering, and ACH fees, are recognized at the time the transaction is executed as that is the point in time the Company fulfills the client's request. Account maintenance fees, which relate primarily to monthly maintenance, are earned over the course of a month, representing the period over which the Company satisfies the performance obligation. Overdraft fees are recognized at the point in time that the overdraft occurs. Service charges on deposits are withdrawn from the client's account balance. Trust and Investment Management Income - The Company earns wealth management and investment brokerage fees from its contracts with trust and wealth management clients to manage assets for investment, and/or to transact on their accounts. These fees are primarily earned over time as the Company provides the contracted services and are generally assessed based on a tiered scale of the market value of assets under management. Fees that are transaction based, including trade execution services, are recognized at the point in time that the transaction is executed, i.e., the trade date. Other related services provided included financial planning services and the associated fees the Company earns, which are based on a fixed fee schedule, are recognized when the services are rendered. Services are generally billed in arrears and a receivable is recorded until fees are paid. Brokerage Income - The Company earns fees from investment management and brokerage services provided to its clients through a third-party service provider. The Company receives commissions from the third-party service provider and recognizes income on a weekly basis based upon client activity. As the Company acts as an agent in arranging the relationship between the client and the third-party service provider and does not control the services rendered to the clients, brokerage income is presented net of related costs. Interchange Income

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of the Impact of the Adoption of CECL and the Transition Away from the Incurred Loss Method	The following table illustrates the impact of the adoption of CECL, and the transition away from the incurred loss method, on January 1, 2023. The impact to the ACL is presented at the loan segment level: January 1, 2023 Reserves under Incurred Loss Model Reserves under CECL Model Impact of CECL Adoption Financial Assets: Commercial loans: Commercial real estate $ 13,558 $ 16,415 $ 2,857 Acquisition and development 3,214 3,000 (214) Commercial and industrial 4,505 5,433 928 Municipal 24 193 169 Consumer loans: Residential mortgage 3,444 2,323 (1,121) Installment and other 188 237 49 Unallocated reserve 245 — (245) Allowance for credit losses on loans $ 25,178 $ 27,601 $ 2,423 Liabilities: Allowance for credit losses on off-balance sheet credit exposures $ 1,633 $ 1,733 $ 100

INVESTMENT SECURITIES (Tables)

INVESTMENT SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Summary of Amortized Cost and Fair Value and Corresponding Amounts of Gross Unrealized Gains and Losses	The following table summarizes amortized cost and fair value of AFS securities, and the corresponding amounts of gross unrealized gains and losses recognized in AOCI at December 31, 2023 and 2022. Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Allowance for Credit Losses Fair Value December 31, 2023 U.S. Treasury securities $ 20,057 $ — $ 2,217 $ — $ 17,840 U.S. government agencies 3,994 157 — — 4,151 States and political subdivisions 221,624 28 18,530 — 203,122 GSE residential MBSs 61,669 — 4,037 — 57,632 GSE commercial MBSs 4,387 356 — — 4,743 GSE residential CMOs 79,284 18 6,200 — 73,102 Non-agency CMOs 48,162 316 3,809 — 44,669 Asset-backed 109,786 442 2,094 — 108,134 Other 126 — — — 126 Totals $ 549,089 $ 1,317 $ 36,887 $ — $ 513,519 December 31, 2022 U.S. Treasury securities $ 20,070 $ — $ 2,779 n/a $ 17,291 U.S. government agencies 4,907 228 — n/a 5,135 States and political subdivisions 225,825 19 28,430 n/a 197,414 GSE residential MBSs 63,778 — 4376 n/a 59,402 GSE residential CMOs 75,446 — 7,068 n/a 68,378 Non-agency CMOs 42,298 243 2,783 n/a 39,758 Asset-backed 130,577 — 4,604 n/a 125,973 Other 377 — — n/a 377 Totals $ 563,278 $ 490 $ 50,040 n/a $ 513,728
Summary of Securities Available For Sale With Unrealized Losses	The following table summarizes investment securities with unrealized losses at December 31, 2023 and 2022, aggregated by major security type and length of time in a continuous unrealized loss position. Less Than 12 Months 12 Months or More Total # of Securities Fair Value Unrealized Losses # of Securities Fair Value Unrealized Losses # of Securities Fair Value Unrealized Losses December 31, 2023 U.S. Treasury securities — $ — $ — 3 $ 17,840 $ 2,217 3 $ 17,840 $ 2,217 States and political subdivisions 4 2,419 53 40 199,933 18,477 44 202,352 18,530 GSE residential MBSs — — — 15 57,632 4,037 15 57,632 4,037 GSE residential CMOs 4 12,710 186 14 56,765 6,014 18 69,475 6,200 Non-agency CMOs 3 11,531 83 4 16,334 3,726 7 27,865 3,809 Asset-backed 1 865 4 15 74,407 2,090 16 75,272 2,094 Totals 12 $ 27,525 $ 326 91 $ 422,911 $ 36,561 103 $ 450,436 $ 36,887 December 31, 2022 U.S. Treasury securities — $ 0 $ 0 3 $ 17,291 $ 2,779 3 $ 17,291 $ 2,779 States and political subdivisions 29 135,579 13,809 17 60,102 14,621 46 195,681 28,430 GSE residential MBSs 5 26,100 925 10 33302 3451 15 59,402 4376 GSE residential CMOs 8 28,732 1,884 9 39,646 5,184 17 68,378 7,068 Non-agency CMOs 4 26,555 1,135 2 8,639 1,648 6 35,194 2,783 Asset-backed 17 78,873 2,432 5 47,100 2,172 22 125,973 4,604 Totals 63 $ 295,839 $ 20,185 46 $ 206,080 $ 29,855 109 $ 501,919 $ 50,040
Summary of Amortized Cost and Fair Value by Contractual Maturity	The following table summarizes amortized cost and fair value of investment securities by contractual maturity at December 31, 2023. Expected maturities may differ from contractual maturities if borrowers have the right to call or prepay obligations with or without call or prepayment penalties. Securities not due at a single maturity date are shown separately. Amortized Cost Fair Value Due in one year or less $ — $ — Due after one year through five years 31,419 28,368 Due after five years through ten years 56,449 51,231 Due after ten years 157,933 145,640 CMOs and MBSs 193,502 180,146 Asset-backed 109,786 108,134 $ 549,089 $ 513,519
Summary of Proceeds from Sale of Available for Sale Securities	The following table summarizes proceeds from sales of investment securities and gross gains and gross losses for the years ended December 31, 2023, 2022 and 2021. 2023 2022 2021 Proceeds from sale of investment securities $ 22,006 $ 31,330 $ 149,038 Gross gains 8 35 1,847 Gross losses 55 25 1,209

LOANS AND ALLOWANCE FOR CREDI_2

LOANS AND ALLOWANCE FOR CREDIT LOSSES (Tables)	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
Summary of Loan Portfolio, Excluding Residential Loans Held for Sale	The following table presents the loan portfolio by segment and class, excluding residential LHFS, at December 31, 2023 and 2022. 2023 2022 Commercial real estate: Owner-occupied $ 373,757 $ 315,770 Non-owner occupied 694,638 608,043 Multi-family 150,675 138,832 Non-owner occupied residential 95,040 104,604 Acquisition and development: 1-4 family residential construction 24,516 25,068 Commercial and land development 115,249 158,308 Commercial and industrial (1) 367,085 357,774 Municipal 9,812 12,173 Residential mortgage: First lien 266,239 229,849 Home equity – term 5,078 5,505 Home equity – lines of credit 186,450 183,241 Installment and other loans 9,774 12,065 Total loans $ 2,298,313 $ 2,151,232 (1) This balance includes $5.7 million and $13.8 million of SBA PPP loans, net of deferred fees and costs, at December 31, 2023 and 2022, respectively.
Amortized Cost of the Loan Portfolio, by Year of Origination, Loan Class, and Credit Quality	The following table presents the amortized cost basis of the loan portfolio, by year of origination, loan class, and credit quality, as of December 31, 2023. For residential and consumer loan classes, the Company also evaluates credit quality based on the aging status of the loan and payment activity, which residential mortgage and installment and other consumer loans are presented below based on payment performance: performing or nonperforming. Term Loans Amortized Cost Basis by Origination Year As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Basis Revolving Loans Converted to Term Total Commercial Real Estate: Owner-occupied: Risk rating Pass $ 50,829 $ 103,192 $ 69,888 $ 21,232 $ 21,251 $ 62,634 $ 4,941 $ — $ 333,967 Special mention — — 2,517 1,176 — 1,314 — — 5,007 Substandard - Non-IEL — 9,923 — 6,075 — 2,687 312 — 18,997 Substandard - IEL — — — 13,366 — 2,420 — — 15,786 Total owner-occupied loans $ 50,829 $ 113,115 $ 72,405 $ 41,849 $ 21,251 $ 69,055 $ 5,253 $ — $ 373,757 Current period gross charge offs - owner-occupied $ — $ — $ — $ — $ — $ — $ — $ — $ — Non-owner occupied: Risk rating Pass $ 82,879 $ 102,212 $ 235,031 $ 83,652 $ 63,176 $ 120,696 $ 509 $ — $ 688,155 Special mention — — — 524 — 2,112 — — 2,636 Substandard - Non-IEL — — — — — 2,739 — 868 3,607 Substandard - IEL — — — — — 240 — — 240 Total non-owner occupied loans $ 82,879 $ 102,212 $ 235,031 $ 84,176 $ 63,176 $ 125,787 $ 509 $ 868 $ 694,638 Current period gross charge offs - non-owner occupied $ — $ — $ — $ — $ — $ — $ — $ — $ — Multi-family: Risk rating Pass $ 2,701 $ 61,805 $ 28,541 $ 12,694 $ 7,437 $ 33,895 $ 117 $ — $ 147,190 Special mention — — — — 244 2,008 — — 2,252 Substandard - Non-IEL — — — — — — — — — Substandard - IEL — — — — — 1,233 — — 1,233 Total multi-family loans $ 2,701 $ 61,805 $ 28,541 $ 12,694 $ 7,681 $ 37,136 $ 117 $ — $ 150,675 Current period gross charge offs - multi-family $ — $ — $ — $ — $ — $ — $ — $ — $ — Non-owner occupied residential: Risk rating Pass $ 10,075 $ 20,473 $ 16,947 $ 7,974 $ 6,444 $ 28,319 $ 1,130 $ — $ 91,362 Special mention — — — — — 731 — — 731 Substandard - Non-IEL — — — — — 375 — — 375 Substandard - IEL 2 — 192 1,461 — 917 — — 2,572 Total non-owner occupied residential loans $ 10,077 $ 20,473 $ 17,139 $ 9,435 $ 6,444 $ 30,342 $ 1,130 $ — $ 95,040 Current period gross charge offs - non-owner occupied residential $ — $ — $ — $ — $ — $ 12 $ — $ — $ 12 (continued) Term Loans Amortized Cost Basis by Origination Year As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Basis Revolving Loans Converted to Term Total Acquisition and development: 1-4 family residential construction: Risk rating Pass $ 18,820 $ 5,400 $ — $ — $ — $ — $ — $ — $ 24,220 Special mention 222 — 74 — — — — — 296 Substandard - Non-IEL — — — — — — — — — Substandard - IEL — — — — — — — — — Total 1-4 family residential construction loans $ 19,042 $ 5,400 $ 74 $ — $ — $ — $ — $ — $ 24,516 Current period gross charge offs - 1-4 family residential construction $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial and land development: Risk rating Pass $ 28,829 $ 48,453 $ 9,847 $ 9,927 $ 110 $ 1,774 $ 6,574 $ 6,936 $ 112,450 Special mention — — — 1,001 — 437 — — 1,438 Substandard - Non-IEL — — — — — — — — — Substandard - IEL — — — — — 1,361 — — 1,361 Total commercial and land development loans $ 28,829 $ 48,453 $ 9,847 $ 10,928 $ 110 $ 3,572 $ 6,574 $ 6,936 $ 115,249 Current period gross charge offs - commercial and land development $ — $ — $ — $ — $ — $ — $ — $ — $ — Commercial and Industrial: Risk rating Pass $ 67,735 $ 69,670 $ 67,117 $ 24,580 $ 10,753 $ 20,775 $ 86,475 $ 1,522 $ 348,627 Special mention — 4,251 4,364 11 552 356 2,258 — 11,792 Substandard - Non-IEL — — 4,682 — 5 225 1,082 — 5,994 Substandard - IEL — 69 — 7 — 455 141 — 672 Total commercial and industrial loans $ 67,735 $ 73,990 $ 76,163 $ 24,598 $ 11,310 $ 21,811 $ 89,956 $ 1,522 $ 367,085 Current period gross charge offs - commercial and industrial $ — $ 161 $ 106 $ — $ — $ 8 $ 473 $ — $ 748 Municipal: Risk rating Pass $ — $ — $ 3,403 $ — $ — $ 6,409 $ — $ — $ 9,812 Total municipal loans $ — $ — $ 3,403 $ — $ — $ 6,409 $ — $ — $ 9,812 Current period gross charge offs - municipal $ — $ — $ — $ — $ — $ — $ — $ — $ — Residential mortgage: First lien: Payment performance Performing $ 43,641 $ 71,311 $ 34,704 $ 8,056 $ 7,465 $ 97,943 $ — $ 638 $ 263,758 Nonperforming — — — — 120 2,361 — — 2,481 Total first lien loans $ 43,641 $ 71,311 $ 34,704 $ 8,056 $ 7,585 $ 100,304 $ — $ 638 $ 266,239 Current period gross charge offs - first lien $ — $ — $ — $ — $ — $ 58 $ — $ — $ 58 Home equity - term: Payment performance Performing $ 607 $ 732 $ 90 $ 426 $ 115 $ 3,105 $ — $ — $ 5,075 Nonperforming — — — — — 3 — — 3 (continued) Term Loans Amortized Cost Basis by Origination Year As of December 31, 2023 2023 2022 2021 2020 2019 Prior Revolving Loans Amortized Basis Revolving Loans Converted to Term Total Total home equity - term loans $ 607 $ 732 $ 90 $ 426 $ 115 $ 3,108 $ — $ — $ 5,078 Current period gross charge offs - home equity - term $ — $ — $ — $ — $ — $ — $ — $ — $ — Home equity - lines of credit: Payment performance Performing $ — $ — $ — $ — $ — $ — $ 107,967 $ 77,171 $ 185,138 Nonperforming — — — — — — 1,296 16 1,312 Total residential real estate - home equity - lines of credit loans $ — $ — $ — $ — $ — $ — $ 109,263 $ 77,187 $ 186,450 Current period gross charge offs - home equity - lines of credit $ — $ — $ — $ — $ — $ — $ 40 $ — $ 40 Installment and other loans: Payment performance Performing $ 758 $ 413 $ 332 $ 106 $ 670 $ 947 $ 6,500 $ — $ 9,726 Nonperforming 3 — — — 33 12 — — 48 Total Installment and other loans $ 761 $ 413 $ 332 $ 106 $ 703 $ 959 $ 6,500 $ — $ 9,774 Current period gross charge offs - installment and other $ 181 $ 24 $ — $ — $ 4 $ 10 $ 28 $ — $ 247 Pass Special Mention Non-Impaired Substandard Impaired - Substandard Doubtful PCI Loans Total December 31, 2022 Commercial real estate: Owner occupied $ 305,159 $ 2,109 $ 3,532 $ 2,767 $ — $ 2,203 $ 315,770 Non-owner occupied 601,244 4,243 2,273 — — 283 608,043 Multi-family 130,851 7,739 242 — — — 138,832 Non-owner occupied residential 102,674 810 482 81 — 557 104,604 Acquisition and development: 1-4 family residential construction 25,068 — — — — — 25,068 Commercial and land development 142,424 458 — 15,426 — — 158,308 Commercial and industrial 331,103 17,579 7,013 31 — 2,048 357,774 Municipal 12,173 — — — — — 12,173 Residential mortgage: First lien 222,849 — 215 2,520 — 4,265 229,849 Home equity - term 5,485 — — 5 — 15 5,505 Home equity - lines of credit 182,801 — 45 395 — — 183,241 Installment and other loans 12,017 — — 40 — 8 12,065 $ 2,073,848 $ 32,938 $ 13,802 $ 21,265 $ — $ 9,379 $ 2,151,232
Schedule Of Amortized Cost Of Nonaccrual Loans By Class, With And Without Loan Allowance For Credit Loss	The following table presents the amortized cost basis of nonaccrual loans, according to loan class, with and without reserves on individually evaluated loans as of December 31, 2023, as compared to nonaccrual loans at December 31, 2022. The Company did not recognize interest income on nonaccrual loans during the year ended December 31, 2023. December 31, 2023 December 31, 2022 Nonaccrual loans with a related ACL Nonaccrual loans with no related ACL Total nonaccrual loans Loans Past Due 90+ Accruing Total nonaccrual loans Commercial real estate: Owner-occupied $ — $ 15,786 $ 15,786 $ — $ 2,767 Non-owner occupied — 240 240 — — Multi-family — 1,233 1,233 — — Non-owner occupied residential — 2,572 2,572 — 81 Acquisition and development: 1-4 family residential construction — — — — — Commercial and land development — 1,361 1,361 — 15,426 Commercial and industrial 68 604 672 — 31 Municipal — — — — — Residential mortgage: First lien — 2,309 2,309 66 1,838 Home equity – term — 3 3 — 5 Home equity – lines of credit — 1,312 1,312 — 395 Installment and other loans 3 36 39 — 40 Total $ 71 $ 25,456 $ 25,527 $ 66 $ 20,583
Schedule Of Amortized Cost Basis Of Collateral-Dependent Loans	The following table presents the amortized cost basis of collateral-dependent loans by class as of December 31, 2023: Type of Collateral Business Assets Commercial Real Estate Equipment Land Residential Real Estate Other Total Commercial real estate: Owner occupied $ — $ 15,786 $ — $ — $ — $ — $ 15,786 Non-owner occupied — 240 — — — — 240 Multi-family — 1,233 — — — — 1,233 Non-owner occupied residential — 2,572 — — — — 2,572 Acquisition and development: 1-4 family residential construction — — — — — — — Commercial and land development — — — 1,361 — — 1,361 Commercial and industrial 2 76 594 — — — 672 Municipal — — — — — — — Residential mortgage: First lien — — — — 2,231 — 2,231 Home equity - term — — — — 3 — 3 Home equity - lines of credit — — — — 1,312 — 1,312 Installment and other loans — — 18 — — — 18 Total $ 2 $ 19,907 $ 612 $ 1,361 $ 3,546 $ — $ 25,428
Summary of Impaired Loans by Class	The following table, which excludes accruing PCI loans, presents the most comparable required information at December 31, 2022, which summarizes impaired loans by segment and class, segregated by those for which a specific allowance was required and those for which a specific allowance was not required at December 31, 2022. The recorded investment in loans excludes accrued interest receivable. Related allowances established generally pertain to those loans in which loan forbearance agreements were in the process of being negotiated or updated appraisals were pending, and any partial charge-off will be recorded when final information is received. Impaired Loans with a Specific Allowance Impaired Loans with No Specific Allowance Recorded Investment (Book Balance) Unpaid Principal Balance (Legal Balance) Related Allowance Recorded Investment (Book Balance) Unpaid Principal Balance (Legal Balance) December 31, 2022 Commercial real estate: Owner-occupied $ — $ — $ — $ 2,767 $ 3,799 Non-owner occupied residential — — — 81 207 Commercial and industrial — — — 31 112 Residential mortgage: First lien 178 178 28 2,342 3,126 Home equity—term — — — 5 8 Home equity—lines of credit — — — 395 684 Installment and other loans — — — 40 40 $ 178 $ 178 $ 28 $ 21,087 $ 23,402
Summary of Average Recorded Investment in Impaired Loans and Related Interest Income	The following table, which excludes accruing PCI loans, presents the most comparable required information for the prior comparative periods and summarizes the average recorded investment in impaired loans and related recognized interest income for the years ended December 31, 2022 and 2021. 2022 2021 Average Impaired Balance Interest Income Recognized Average Impaired Balance Interest Income Recognized Commercial real estate: Owner-occupied $ 3,050 $ — $ 3,825 $ 1 Non-owner occupied — — — — Multi-family — — — — Non-owner occupied residential 96 — 225 — Acquisition and development: Commercial and land development 1,187 — 187 — Commercial and industrial 109 — 3,030 — Residential mortgage: First lien 2,389 33 2,539 43 Home equity – term 6 — 11 — Home equity – lines of credit 405 — 521 — Installment and other loans 44 — 25 — $ 7,286 $ 33 $ 10,363 $ 44
Schedule of Loans Modified By Class and Type of Modification and Effectiveness of Modifications	The following table presents the amortized cost of loans at December 31, 2023 that were both experiencing financial difficulty and modified during the year ended December 31, 2023, by loan class and by type of modification. The percentage of the amortized cost of loans that were modified to borrowers experiencing difficulty as compared to the amortized cost of loan class is also presented below. The Company has not committed to lend additional amounts to the borrowers included in the table below. Principal Forgiveness Payment Delay Term Extension Interest Rate Reduction Combination Term Extension and Principal Forgiveness Combination Term Extension and Interest Rate Reductions Total Class of Financing Receivable Acquisition and development: Commercial and land development $ — $ — $ 1,361 $ — $ — $ — 1.18 % Installment and other loans — — 9 — — — 0.09 % The Company monitors the performance of the modified loans to borrowers experiencing financial difficulty to determine the effectiveness of its modification efforts. The following table presents the performance of the modified loans in the previous twelve months: Current 30-59 Days Past Due 60-89 Days Past Due 90 Days or More Past Due Total Non-Accrual Acquisition and development: Commercial and land development $ — $ — $ — $ — $ — $ 1,361 Installment and other loans 9 — — — 9 — Total: $ 9 $ — $ — $ — $ 9 $ 1,361 The following table presents the financial effect of the loan modifications presented above to borrowers experiencing financial difficulty for the year ended December 31, 2023. For loans modified to borrowers experiencing financial difficulty in the twelve months, there were no payment defaults in the subsequent twelve months. Principal Forgiveness Weighted Average interest Rate Reduction Weighted Average Term Extension (in years) Acquisition and development: Commercial and land development — — % 1.0 Installment and other loans — — % 1.1
Schedule of Impaired Loans that are TDRs	The following table presents the most comparable required information for impaired loans that were TDRs, with the recorded investment at December 31, 2022: 2022 Number of Contracts Recorded Investment Accruing: Residential mortgage: First lien 8 682 8 682 Nonaccruing: Residential mortgage: First lien 4 212 Installment and other loans 1 2 5 214 13 $ 896
Schedule of TDR Loans Pre and Post Modification	The loan presented in the table below was considered a TDR at December 31, 2022 as a result of the Company agreeing to a below market interest rate given the risk of the transaction and a term extension, in order to give the borrowers an opportunity to improve their cash flows. For new and accruing TDRs, impairment was generally assessed using a DCF analysis. For TDRs in default of their modified terms, impairment was generally determined on a collateral dependent approach. Number of Contracts Pre- Modification Investment Balance Post- Modification Investment Balance December 31, 2022 Installment and other loans 1 $ 5 $ 2
Schedule of Classes of Loan Portfolio Summarized by Aging Categories	The following table presents the most comparable required information, which includes the classes of the loan portfolio summarized by aging categories of performing loans and nonaccrual loans at December 31, 2022: Days Past Due Current 30-59 60-89 90+ (still accruing) Total Past Due Non- Accrual Total Loans December 31, 2022 Commercial real estate: Owner-occupied $ 310,769 $ 31 $ — $ — $ 31 $ 2,767 $ 313,567 Non-owner occupied 607,760 — — — — — 607,760 Multi-family 138,832 — — — — — 138,832 Non-owner occupied residential 103,782 184 — — 184 81 104,047 Acquisition and development: 1-4 family residential construction 24,622 446 — — 446 — 25,068 Commercial and land development 142,613 269 — — 269 15,426 158,308 Commercial and industrial 355,179 464 52 — 516 31 355,726 Municipal 12,173 — — — — — 12,173 Residential mortgage: First lien 219,715 3,485 414 132 4,031 1,838 225,584 Home equity – term 5,485 — — — — 5 5,490 Home equity – lines of credit 181,350 1,395 101 — 1,496 395 183,241 Installment and other loans 11,953 64 — — 64 40 12,057 Subtotal 2,114,233 6,338 567 132 7,037 20,583 2,141,853 Loans acquired with credit deterioration: Commercial real estate: Owner-occupied 2,203 — — — — — 2,203 Non-owner occupied 283 — — — — — 283 Non-owner occupied residential 452 — — 105 105 — 557 Commercial and industrial 2,048 — — — — — 2,048 Residential mortgage: First lien 3,657 327 79 202 608 — 4,265 Home equity – term 15 — — — — — 15 Installment and other loans 8 — — — — — 8 Subtotal 8,666 327 79 307 713 — 9,379 $ 2,122,899 $ 6,665 $ 646 $ 439 $ 7,750 $ 20,583 $ 2,151,232
Summary of Activity in the ALL and Ending Loan Balances Individually Evaluated for Impairment Based on Loan Segment	The following table presents the activity in the ACL, including the impact of adopting CECL, for the year ended December 31, 2023, and the activity in the ALL for the years ended December 31, 2022 and 2021. Commercial Consumer Commercial Real Estate Acquisition and Development Commercial and Industrial Municipal Total Residential Mortgage Installment and Other Total Unallocated Total December 31, 2023 Balance, beginning of year $ 13,558 $ 3,214 $ 4,505 $ 24 $ 21,301 $ 3,444 $ 188 $ 3,632 $ 245 $ 25,178 Impact of adopting ASC 326 $ 2,857 $ (214) $ 928 $ 169 $ 3,740 $ (1,121) $ 49 $ (1,072) $ (245) $ 2,423 Provision for credit losses 1,360 (764) 1,023 (36) 1,583 6 93 99 — 1,682 Charge-offs (12) — (748) — (760) (98) (247) (345) — (1,105) Recoveries 110 5 98 — 213 193 118 311 — 524 Balance, end of year $ 17,873 $ 2,241 $ 8 $ 157 $ 26,077 $ 2,424 $ 201 $ 2,625 $ — $ 28,702 December 31, 2022 Balance, beginning of year $ 12,037 $ 2,062 $ 3,814 $ 30 $ 17,943 $ 2,785 $ 215 $ 3,000 $ 237 $ 21,180 Provision for loan losses 1,489 1,142 640 (6) 3,265 669 218 887 8 4,160 Charge-offs — — — — — (50) (360) (410) — (410) Recoveries 32 10 51 — 93 40 115 155 — 248 Balance, end of year $ 13,558 $ 3,214 $ 4,505 $ 24 $ 21,301 $ 3,444 $ 188 $ 3,632 $ 245 $ 25,178 December 31, 2021 Balance, beginning of year $ 11,151 $ 1,114 $ 3,942 $ 40 $ 16,247 $ 3,362 $ 324 $ 3,686 $ 218 $ 20,151 Provision for loan losses 710 938 23 (10) 1,661 (517) (73) (590) 19 1,090 Charge-offs (293) — (663) — (956) (92) (70) (162) — (1,118) Recoveries 469 10 512 — 991 32 34 66 — 1,057 Balance, end of year $ 12,037 $ 2,062 $ 3,814 $ 30 $ 17,943 $ 2,785 $ 215 $ 3,000 $ 237 $ 21,180 The information presented in the table below is not required for periods subsequent to the adoption of CECL. The following table summarizes the ALL allocation for loans individually and collectively evaluated for impairment by loan segment at December 31, 2022. Accruing PCI loans are excluded from loans individually evaluated for impairment. Commercial Consumer Commercial Real Estate Acquisition and Development Commercial and Industrial Municipal Total Residential Mortgage Installment and Other Total Unallocated Total December 31, 2022 Loans allocated by: Individually evaluated for impairment $ 2,848 $ 15,426 $ 31 $ — $ 18,305 $ 2,920 $ 40 $ 2,960 $ — $ 21,265 Collectively evaluated for impairment 1,164,401 167,950 357,743 12,173 1,702,267 415,675 12,025 427,700 — 2,129,967 $ 1,167,249 $ 183,376 $ 357,774 $ 12,173 $ 1,720,572 $ 418,595 $ 12,065 $ 430,660 $ — $ 2,151,232 Allowance for credit losses allocated by: Individually evaluated for impairment $ — $ — $ — $ — $ — $ 28 $ — $ 28 $ — $ 28 Collectively evaluated for impairment 13,558 3,214 4,505 24 21,301 3,416 188 3,604 245 25,150 $ 13,558 $ 3,214 $ 4,505 $ 24 $ 21,301 $ 3,444 $ 188 $ 3,632 $ 245 $ 25,178

PREMISES AND EQUIPMENT (Tables)

PREMISES AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Summary of Premises and Equipment	The following table summarizes premises and equipment at December 31, 2023 and 2022. 2023 2022 Land $ 7,556 $ 7,583 Buildings and improvements 24,570 24,813 Leasehold improvements 5,557 5,359 Furniture and equipment 22,195 21,849 Construction in progress 593 59 60,471 59,663 Less accumulated depreciation 31,078 30,335 $ 29,393 $ 29,328

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Summary of Right-of-use Assets and Related Lease Liabilities	The following table summarizes the Company's right-of-use assets and related lease liabilities for the year ended December 31, 2023 and 2022. December 31, 2023 December 31, 2022 Operating lease ROU assets $ 10,824 $ 9,270 Operating lease ROU liabilities 11,614 9,976 Weighted-average remaining lease term (in years) 15.1 14.3 Weighted-average discount rate 4.4 % 4.1 %
Information Related to Operating Leases	The following table presents information related to the Company's operating leases for the years ended December 31, 2023 and 2022: December 31, 2023 December 31, 2022 Cash paid for operating lease liabilities $ 1,224 $ 1,170 Operating lease expense 1,305 1,406
Maturities of Lease Liabilities	The following table presents maturities of the Company's lease liabilities by year. 2024 $ 1,349 2025 1,371 2026 1,403 2027 1,437 2028 1,194 Thereafter 10,187 16,941 Less: imputed interest 5,327 Total lease liabilities $ 11,614

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in Components of Other Intangible Assets	The following table presents changes in and components of other intangible assets for the years ended December 31, 2023 and 2022. No impairment charge was recorded on other intangible assets during the years ended December 31, 2023 and 2022. During 2023, the Company acquired an investment advisory firm and related accounts with assets under management of approximately $67.2 million. In connection with this acquisition, the Company recorded an intangible asset totaling $289 thousand associated with the customer list. No impairment charges were recorded on other intangible assets during the twelve months ended. 2023 2022 Balance, beginning of year $ 3,078 $ 4,183 Acquired customer list 289 — Amortization expense (953) (1,105) Balance, end of year $ 2,414 $ 3,078
Schedule of Amortized Intangible Assets	The following table presents the components of other identifiable intangible assets at December 31, 2023 and 2022. 2023 2022 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Amortized intangible assets: Core deposit intangibles $ 8,390 $ 6,247 $ 8,390 $ 5,312 Other client relationship intangibles 289 18 25 25 Total $ 8,679 $ 6,265 $ 8,415 $ 5,337
Schedule of Estimated Amortization Expense	The following table presents future estimated aggregate amortization expense at December 31, 2023. 2024 $ 836 2025 656 2026 476 2027 297 2028 120 Thereafter 29 $ 2,414

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Summary of Income Tax Expense	The following table summarizes income tax expense for the years ended December 31, 2023, 2022 and 2021. 2023 2022 2021 Current expense $ 10,021 $ 5,170 $ 7,072 Deferred (benefit) expense (651) (591) 942 Income tax expense $ 9,370 $ 4,579 $ 8,014
Reconciliation of Effective Income Tax Rate to Statutory Federal Rate	The following table reconciles the Company's effective income tax rate to its statutory federal rate for the years ended December 31, 2023, 2022 and 2021. 2023 2022 2021 Statutory federal tax rate 21.0 % 21.0 % 21.0 % Increase (decrease) resulting from: State taxes, net of federal benefit 1.5 1.6 1.1 Tax exempt interest income (2.5) (4.1) (1.7) Income from life insurance (0.8) (1.3) (0.9) Disallowed interest expense 1.1 0.3 — Low-income housing credits and related expenses (0.1) (0.2) (0.2) Merger-related expenses 0.3 — — Share-based compensation and related expenses (0.1) (0.5) 0.2 Other 0.4 0.4 0.1 Effective income tax rate 20.8 % 17.2 % 19.6 %
Summary of Deferred Tax Assets and Liabilities	The following table summarizes the Company's deferred tax assets and liabilities at December 31, 2023 and 2022. 2023 2022 Deferred tax assets: Allowance for credit losses $ 6,445 $ 5,594 Deferred compensation 491 434 Retirement and salary continuation plans 3,329 3,000 Share-based compensation 712 774 Off-balance sheet reserves 387 359 Nonaccrual loan interest 1,388 467 Deferred loan fees 342 493 Net unrealized losses on AFS securities 7,331 10,405 Net unrealized losses on cash flow hedges 54 204 Purchase accounting adjustments 745 896 Bonus accrual 845 1,241 Right-of-use lease liability 2,594 2,194 Net operating loss carryforward 1,770 1,974 Depreciation and other 677 99 Total deferred tax assets 27,110 28,134 Deferred tax liabilities: Depreciation 493 — Mortgage servicing rights 834 884 Purchase accounting adjustments 479 675 Right-of-use lease asset 2,433 2,054 Investment in partnerships 468 473 Other 386 17 Total deferred tax liabilities 5,093 4,103 Deferred tax asset, net $ 22,017 $ 24,031

SHARE-BASED COMPENSATION PLANS

SHARE-BASED COMPENSATION PLANS (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Summary of Nonvested Restricted Shares Activity	The following table presents a summary of nonvested restricted shares activity for 2023. Shares Weighted Average Grant Date Fair Value Nonvested shares, beginning of year 284,909 $ 22.35 Granted 149,501 23.55 Forfeited (35,713) 22.66 Vested (107,466) 22.56 Nonvested shares, end of year 291,231 $ 22.85
Schedule of Restricted Shares Compensation Expense	The following table presents restricted shares compensation expense, with tax benefit information, and fair value of shares vested at December 31, 2023, 2022 and 2021. 2023 2022 2021 Restricted share award expense $ 2,349 $ 2,012 $ 1,901 Restricted share award federal tax benefit 493 423 334 Fair value of shares vested 2,460 2,498 1,539
Employee Stock Ownership Plan	The following table presents information for the employee stock purchase plan for years ended December 31, 2023, 2022 and 2021. 2023 2022 2021 Shares purchased 6,449 5,885 8,755 Weighted average price of shares purchased $ 21.14 $ 22.53 $ 15.58 Compensation expense recognized $ 7 $ 15 $ 48

DEPOSITS (Tables)

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2023
Deposits [Abstract]
Summary of Composition of Deposits	The following table summarizes deposits by type at December 31, 2023 and 2022. During the fourth quarter of 2022, the Bank announced that it had entered into a Purchase and Assumption Agreement providing for the sale of its Path Valley branch and associated deposit liabilities. At December 31, 2022, deposits of $31.3 million were expected to be conveyed in the branch sale, are reported within total deposits at cost and were comprised of $23.5 million in interest-bearing deposits and $7.8 million in non-interest bearing deposits. These deposits were reported at cost as deposits held for assumption in connection with the sale of a bank branch within total deposits in the consolidated balance sheets. The sale was completed on May 12, 2023, which included deposits of approximately $18.7 million comprising of $14.4 million in interest-bearing deposits and $4.3 million in noninterest-bearing deposits. 2023 2022 Noninterest-bearing demand deposits $ 430,959 $ 501,963 Interest-bearing demand deposits 1,000,652 987,158 Savings 720,696 736,124 Time ($250,000 or less) 330,093 214,484 Time (over $250,000) 76,414 36,517 Total $ 2,558,814 $ 2,476,246
Scheduled Maturities of Time Deposits	The following table summarizes scheduled future maturities of time deposits as of December 31, 2023. 2024 $ 381,911 2025 12,862 2026 5,193 2027 2,708 2028 2,567 Thereafter 1,266 $ 406,507

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Schedule of Activity in Loans to Related Parties	Loans to principal officers, directors and their related interests during 2023 were as follows: Balance, beginning of year $ 91 New loans 123 Repayments (88) Director and officer relationship changes 163 Balance, end of year $ 289

SHORT-TERM BORROWINGS (Tables)

SHORT-TERM BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Summary of the Use of Short-Term Borrowings	The following table summarizes these short-term borrowings at and for the years ended December 31, 2023, 2022 and 2021. 2023 2022 2021 Balance at year-end $ 97,500 $ 104,684 $ — Weighted average interest rate at year-end 5.68 % 4.45 % — % Average balance during the year $ 87,370 $ 13,846 $ 38,546 Average interest rate during the year 5.46 % 3.97 % 0.33 % Maximum month-end balance during the year $ 120,984 $ 104,684 $ 55,729
Summary of the Use of Securities Sold Under Agreements to Repurchase	The following table provides additional details for repurchase agreements, which excludes federal funds purchased, at and for the years ended December 31, 2023, 2022 and 2021. 2023 2022 2021 Balance at year-end $ 9,785 $ 17,251 $ 23,301 Weighted average interest rate at year-end 0.76 % 0.60 % 0.11 % Average balance during the year $ 14,099 $ 22,294 $ 22,888 Average interest rate during the year 0.80 % 0.20 % 0.14 % Maximum month-end balance during the year $ 17,991 $ 26,399 $ 27,595 Fair value of securities underlying the agreements at year-end $ 10,201 $ 17,188 $ 32,662

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Schedule of Long-Term Debt	The following table presents components of the Company’s long-term debt at December 31, 2023, and 2022. Amount Weighted Average rate 2023 2022 2023 2022 FHLB fixed rate advances maturing: 2025 $ 15,000 $ — 4.57 % — % 2028 25,000 — 3.98 % — % 40,000 — 4.20 % — % Total FHLB amortizing advance requiring monthly principal and interest payments, maturing: 2025 — 1,455 — % 4.74 % Total FHLB Advances $ 40,000 $ 1,455 4.20 % 4.74 %
Summary of Future Principal Payments Required	The following table summarizes the future annual principal payments required on these borrowings at December 31, 2023. 2025 15,000 2028 25,000 $ 40,000

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Fair Value of Derivative Instruments	The following table summarizes the notional values and fair value of the Company's derivative instruments at December 31, 2023 and 2022: December 31, 2023 December 31, 2022 Notional Amount Balance Sheet Location Fair Value Notional Amount Balance Sheet Location Fair Value Derivatives designated as hedging instruments: Cash flow hedge designation: Interest rate swaps - FHLB advances $ 75,000 Other assets $ 135 n/a n/a n/a Interest rate swaps - AFS securities $ 50,000 Other liabilities (426) $ 100,000 Other liabilities $ (973) Fair value hedge designation: Interest rate swaps - commercial loans $ 100,000 Other liabilities (1,718) n/a n/a n/a Total derivatives designated as hedging instruments $ (2,009) $ (973) Derivatives not designated as hedging instruments: Interest rate swaps $ 216,485 Other assets $ 11,157 $ 128,385 Other assets $ 10,437 Interest rate swaps 216,485 Other liabilities (11,253) 128,385 Other liabilities (10,262) Purchased options – rate cap 5,909 Other assets 8 6,000 Other assets 29 Written options – rate cap 5,909 Other liabilities (8) 6,000 Other liabilities (29) Risk participations - sold credit protection 32,722 Other liabilities (59) 29,019 Other liabilities (69) Risk participations - purchased credit protection 11,035 Other assets 28 4,941 Other assets 16 Interest rate lock commitments with customers 2,181 Other assets 55 1,356 Other assets 35 Forward sale commitments 688 Other assets (4) 3,483 Other assets 140 Total derivatives not designated as hedging instruments $ (76) $ 297
Effect of Derivative Financial Instruments on OCI and Net Income	The following tables summarize the effect of the Company's derivative financial instruments on OCI and net income at December 31, 2023, 2022 and 2021: Amount of Gain (Loss) Recognized in OCI on Derivative 2023 2022 2021 Derivatives in cash flow hedging relationships: Interest rate products $ 682 $ (972) $ 473 Total $ 682 $ (972) $ 473 Amount of Loss Reclassified from AOCI into Income Location of Loss Recognized from AOCI into Income 2023 2022 2021 Derivatives in cash flow hedging relationships: Interest rate products $ — $ — $ (757) Interest income / Interest expense (1) Total $ — $ — $ (757) (1) For the year ended December 31, 2021, the Company terminated its interest rate swap designated as a hedging instrument with a notional value of $50.0 million. The Company recorded a $514 thousand loss in other operating expenses in the consolidated statements of income. Amount of (Loss) Gain Recognized in Income Location of (Loss) Gain Recognized in Income 2023 2022 2021 Derivatives designated as hedging instruments Fair value hedge designation: Interest rate swaps - commercial loans 1 $ 4 n/a n/a Interest income on loans Derivatives not designated as hedging instruments: Interest rate products $ (232) $ 30 $ 41 Other operating expenses Risk participation agreements (16) 88 (2) Other operating expenses Interest rate lock commitments with customers 20 (318) (320) Mortgage banking activities Forward sale commitments (144) 88 113 Mortgage banking activities Total derivatives not designated as hedging instruments $ (372) $ (113) $ (168) 1 Amount includes the net of the change in the fair value of the interest rate swaps hedging commercial loans and the change in the carrying value included in the hedged commercial loans.
Summary of Interest Rate Swap Components	The following table presents the carrying amount and associated cumulative basis adjustment related to the application of fair value hedge accounting that is included in the carrying amount of hedged assets as of December 31, 2023. Carrying Amounts of Hedged Assets Cumulative Amounts of Fair Value Hedging Adjustments Included in the Carrying Amounts of the Hedged Assets 2023 2022 2023 2022 Commercial loans $ 100,000 $ — $ 1,722 $ — The following table is a summary of components for interest rate swap designated as hedging instruments at December 31, 2023 and 2022. Weighted Average Pay Rate Weighted Average Receive Rate Weighted Average Maturity in Years December 31, 2023 Cash flow hedge designation: Interest rate swaps - FHLB advances 3.49 % 5.34 % 4.3 Interest rate swaps - AFS securities 5.34 % 3.73 % 0.7 Fair value hedge designation: Interest rate swaps - commercial loans 4.12 % 5.34 % 3.7 December 31, 2022 Cash flow hedge designation: Interest rate swaps - AFS securities 3.81 % 3.81 % 1.2

SHAREHOLDERS_ EQUITY AND REGU_2

SHAREHOLDERS’ EQUITY AND REGULATORY CAPITAL (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Schedule of Actual and Required Capital Amounts and Ratios	The following table presents capital amounts and ratios at December 31, 2023 and 2022. Actual For Capital Adequacy Purposes (includes applicable capital conservation buffer) To Be Well Capitalized Under Prompt Corrective Action Regulations Amount Ratio Amount Ratio Amount Ratio December 31, 2023 Total risk-based capital: Orrstown Financial Services, Inc. $ 326,878 13.0 % $ 264,019 10.5 % n/a n/a Orrstown Bank 320,687 12.8 % 263,942 10.5 % $ 251,373 10.0 % Tier 1 risk-based capital: Orrstown Financial Services, Inc. 272,677 10.8 % 213,730 8.5 % n/a n/a Orrstown Bank 292,160 11.6 % 213,667 8.5 % 201,099 8.0 % Tier 1 common equity risk-based capital: Orrstown Financial Services, Inc. 272,677 10.8 % 176,013 7.0 % n/a n/a Orrstown Bank 292,160 11.6 % 175,961 7.0 % 163,393 6.5 % Tier 1 leverage capital: Orrstown Financial Services, Inc. 272,677 8.9 % 122,907 4.0 % n/a n/a Orrstown Bank 292,160 9.5 % 122,907 4.0 % 153,634 5.0 % December 31, 2022 Total risk-based capital: Orrstown Financial Services, Inc. $ 304,589 12.7 % $ 250,939 10.5 % n/a n/a Orrstown Bank 292,933 12.3 % 250,566 10.5 % $ 238,634 10.0 % Tier 1 risk-based capital: Orrstown Financial Services, Inc. 245,752 10.3 % 203,141 8.5 % n/a n/a Orrstown Bank 266,122 11.2 % 202,839 8.5 % 190,907 8.0 % Tier 1 common equity risk-based capital: Orrstown Financial Services, Inc. 245,752 10.3 % 167,293 7.0 % n/a n/a Orrstown Bank 266,122 11.2 % 167,044 7.0 % 155,112 6.5 % Tier 1 leverage capital: Orrstown Financial Services, Inc. 245,752 8.5 % 116,325 4.0 % n/a n/a Orrstown Bank 266,122 9.2 % 116,219 4.0 % 145,273 5.0 %

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	The following table presents earnings per share for the years ended December 31, 2023, 2022 and 2021. 2023 2022 2021 Net income $ 35,663 $ 22,037 $ 32,881 Weighted average shares outstanding - basic 10,340 10,553 10,967 Dilutive effect of share-based compensation 95 153 139 Weighted average shares outstanding - diluted 10,435 10,706 11,106 Per share information: Basic earnings per share $ 3.45 $ 2.09 $ 3.00 Diluted earnings per share 3.42 2.06 2.96

FINANCIAL INSTRUMENTS WITH OF_2

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Schedule of Commitments and Conditional Obligations	The following table presents these contractual, or notional, amounts at December 31, 2023, and 2022. 2023 2022 Commitments to fund: Home equity lines of credit $ 337,460 $ 296,213 1-4 family residential construction loans 40,330 49,538 Commercial real estate, construction and land development loans 132,607 156,560 Commercial, industrial and other loans 357,099 338,286 Standby letters of credit 24,529 23,229

FAIR VALUE (Tables)

FAIR VALUE (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Summary of Assets Measured at Fair Value on a Recurring Basis	The following table summarizes assets and liabilities measured at fair value on a recurring basis at December 31, 2023 or 2022. Level 1 Level 2 Level 3 Total Fair Value Measurements December 31, 2023 Financial Assets Investment securities: U.S. Treasury securities $ 17,840 $ — $ — $ 17,840 U.S. government agencies — 4,151 — 4,151 States and political subdivisions — 197,060 6,062 203,122 GSE residential MBSs — 57,632 — 57,632 GSE commercial MBSs — 4,743 — 4,743 GSE residential CMOs — 73,102 — 73,102 Non-agency CMOs — 22,878 21,791 44,669 Asset-backed — 108,134 — 108,134 Other 126 — — 126 Loans held for sale — 5,816 — 5,816 Derivatives — 11,328 55 11,383 Totals $ 17,966 $ 484,844 $ 27,908 $ 530,718 Financial Liabilities Derivatives $ — $ 13,464 $ — $ 13,464 December 31, 2022 Financial Assets Investment securities: U.S. Treasury securities $ 17,291 $ — $ — $ 17,291 U.S. government agencies — 5,135 — 5,135 States and political subdivisions — 191,488 5,926 197,414 GSE residential MBSs — 59,402 — 59,402 GSE residential CMOs — 68,378 — 68,378 Non-agency CMOs — 18,491 21,267 39,758 Asset-backed — 125,973 — 125,973 Other 377 — — 377 Loans held for sale — 10,880 — 10,880 Derivatives — 10,482 35 10,517 Totals $ 17,668 $ 490,229 $ 27,228 $ 535,125 Financial Liabilities Derivatives $ — $ 11,333 $ — $ 11,333
Level 3 Fair Value, Assets Measurement Activity	The following provides details of the Level 3 fair value measurement activity for the years ended December 31, 2023 or 2022. Investment securities: 2023 2022 Balance, beginning of year $ 27,193 $ 23,147 Unrealized gains (losses) included in OCI 358 (1,859) Purchases 871 21,237 Net discount accretion 62 56 Principal payments and other (631) (10) Sales — (3,053) Calls — (12,154) OTTI — (171) Balance, end of year $ 27,853 $ 27,193 There were no transfers into or out of Level 3 at December 31, 2023 and 2022. Interest rate lock commitments on residential mortgages: 2023 2022 Balance, beginning of year $ 35 $ 353 Total gains (losses) included in earnings 20 (318) Balance, end of year $ 55 $ 35
Summary of Assets Measured at Fair Value on Nonrecurring Basis	The following table summarizes assets measured at fair value on a nonrecurring basis at December 31, 2023 and 2022. Level 1 Level 2 Level 3 Total Fair Value Measurements December 31, 2023 Individually evaluated loans Commercial real estate: Owner-occupied $ — $ — $ 75 $ 75 Non-owner occupied residential — — — — Commercial and industrial — — 164 164 Residential mortgage: First lien — — 219 219 Home equity - lines of credit — — 56 56 Total impaired loans $ — $ — $ 514 $ 514 December 31, 2022 Impaired loans Commercial real estate: Owner-occupied $ — $ — $ 116 $ 116 Non-owner occupied residential — — 9 9 Residential mortgage: First lien — — 309 309 Home equity - lines of credit — — 86 86 Total impaired loans $ — $ — $ 520 $ 520
Schedule of Additional Qualitative Information	The following table presents additional qualitative information about assets measured on a nonrecurring basis and for which the Company has utilized Level 3 inputs to determine fair value. Fair Value Estimate Valuation Techniques Unobservable Input Range December 31, 2023 Individually evaluated loans $ 514 Appraisal of collateral Management adjustments on appraisals for property type and recent activity 10% - 70% discount - Management adjustments for liquidation expenses 3.3% - 12.3% discount December 31, 2022 Impaired loans $ 520 Appraisal of collateral Management adjustments on appraisals for property type and recent activity 10% - 25% discount - Management adjustments for liquidation expenses 6.08% - 17.93% discount
Schedule of Estimated Fair Values of Financial Instruments	The following table presents the carrying amounts and estimated fair values of financial assets and liabilities at December 31, 2023, and 2022. Carrying Amount Fair Value Level 1 Level 2 Level 3 December 31, 2023 Financial Assets Cash and due from banks $ 32,586 $ 32,586 $ 32,586 $ — $ — Interest-bearing deposits with banks 32,575 32,575 32,575 — — Restricted investments in bank stock 11,992 n/a n/a n/a n/a Investment securities 513,519 513,519 17,966 467,700 27,853 Loans held for sale 5,816 5,816 — 5,816 — Loans, net of allowance for credit losses 2,269,611 2,159,745 — — 2,159,745 Derivatives 11,383 11,383 — 11,328 55 Accrued interest receivable 13,630 13,630 — 4,987 8,643 Financial Liabilities Deposits 2,558,814 2,555,904 — 2,555,904 — Securities sold under agreements to repurchase and federal funds purchased 9,785 9,785 — 9,785 — FHLB advances and other borrowings 137,500 137,500 — 137,500 — Subordinated notes 32,093 29,887 — 29,887 — Derivatives 13,464 13,464 — 13,464 — Accrued interest payable 2,560 2,560 — 2,560 — Off-balance sheet instruments — — — — — December 31, 2022 Financial Assets Cash and due from banks $ 28,477 $ 28,477 $ 28,477 $ — $ — Interest-bearing deposits with banks 32,346 32,346 32,346 — — Restricted investments in bank stock 10,642 n/a n/a n/a n/a Investment securities 513,728 513,728 17,668 468,867 27,193 Loans held for sale 10,880 10,880 — 10,880 — Loans, net of allowance for loan losses 2,126,054 1,991,164 — — 1,991,164 Derivatives 10,517 10,517 — 10,482 35 Accrued interest receivable 11,027 11,027 — 4,441 6,586 Financial Liabilities Deposits 2,444,939 2,440,660 — 2,440,660 — Deposits held for assumption in connection with sale of bank branches 31,307 29,429 — 29,429 — Securities sold under agreements to repurchase and federal funds purchased 17,251 17,251 — 17,251 — FHLB advances and other borrowings 106,139 106,141 — 106,141 — Subordinated notes 32,026 31,321 — 31,321 — Derivatives 11,333 11,333 — 11,333 — Accrued interest payable 457 457 — 457 — Off-balance sheet instruments — — — — —

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CLIENTS (Tables)	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Noninterest Income Disaggregated by Revenue Source	The following table presents the Company's noninterest income disaggregated by revenue source for the years ended December 31, 2023, 2022 and 2021. 2023 2022 2021 Noninterest income Service charges on deposit accounts and ATM fees $ 4,266 $ 4,157 $ 3,337 Trust and investment management income 7,691 7,631 7,896 Brokerage income 3,649 3,620 3,571 Interchange income 3,873 4,056 4,129 Revenue from contracts with clients 19,479 19,464 18,933 Other service charges 600 456 356 Mortgage banking activities 591 407 5,909 Income from life insurance 2,482 2,339 2,273 Swap fee income 1,039 2,632 293 Other income 1,508 1,814 750 Investment securities (losses) gains (47) (160) 638 Total noninterest income $ 25,652 $ 26,952 $ 29,152

ORRSTOWN FINANCIAL SERVICES, _2

ORRSTOWN FINANCIAL SERVICES, INC. (PARENT COMPANY ONLY) CONDENSED FINANCIAL INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2023
Condensed Financial Information Disclosure [Abstract]
Condensed Balance Sheets	Condensed Balance Sheets December 31, 2023 2022 Assets Cash in bank subsidiary $ 13,996 $ 8,477 Investment in bank subsidiary 284,540 249,266 Other assets 659 3,466 Total assets $ 299,195 $ 261,209 Liabilities Subordinated notes $ 32,093 $ 32,026 Accrued interest and other liabilities 2,046 287 Total liabilities 34,139 32,313 Shareholders’ Equity Common stock 583 584 Additional paid-in capital 189,027 189,264 Retained earnings 117,667 92,473 Accumulated other comprehensive loss (28,476) (39,913) Treasury stock (13,745) (13,512) Total shareholders’ equity 265,056 228,896 Total liabilities and shareholders’ equity $ 299,195 $ 261,209
Condensed Statements of Income	Condensed Statements of Income For the Years Ended December 31, 2023 2022 2021 Income Dividends from bank subsidiary $ 14,000 $ 27,000 $ 16,000 Interest income from bank subsidiary 158 29 25 Other income 21 16 119 Total income 14,179 27,045 16,144 Expenses Interest on subordinated notes 2,017 2,013 2,009 Share-based compensation 484 511 433 Management fee to bank subsidiary 1,449 1,341 1,089 Merger-related expenses 851 — — Provision for legal settlement — 13,000 — Other expenses 638 912 704 Total expenses 5,439 17,777 4,235 Income before income tax benefit and equity in undistributed income of subsidiaries 8,740 9,268 11,909 Income tax benefit (1,106) (3,726) (863) Income before equity in undistributed income of subsidiaries 9,846 12,994 12,772 Equity in undistributed income of subsidiaries 25,817 9,043 20,109 Net income $ 35,663 $ 22,037 $ 32,881
Condensed Statements of Cash Flows	Condensed Statements of Cash Flows For the Years Ended December 31, 2023 2022 2021 Cash flows from operating activities: Net income $ 35,663 $ 22,037 $ 32,881 Adjustments to reconcile net income to cash provided by operating activities: Amortization 67 63 59 Deferred income tax expense (benefit) 8 (7) (4) Equity in undistributed income of subsidiaries (25,817) (9,043) (20,109) Share-based compensation 484 511 433 Increase (decrease) in accrued interest and other liabilities 1,759 231 (40) Decrease (increase) in other assets 2,795 (2,915) 375 Net cash provided by operating activities 14,959 10,877 13,595 Cash flows from investing activities: Net cash paid for acquisitions — — — Net cash used in investing activities — — — Cash flows from financing activities: Dividends paid (8,485) (8,264) (8,280) Proceeds from issuance of common stock 1,872 1,644 1,516 Payments to repurchase common stock (2,963) (14,468) (2,383) Other, net 136 143 136 Net cash used in financing activities (9,440) (20,945) (9,011) Net increase (decrease) in cash 5,519 (10,068) 4,584 Cash, beginning 8,477 18,545 13,961 Cash, ending $ 13,996 $ 8,477 $ 18,545

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Loans Held for Sale and Loans (Details) $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($) loan	Dec. 31, 2022 USD ($) loan
Accounting Policies [Abstract]
Fair value option, aggregate fair value exceeded principal amount | $	$ (1.5)	$ (1.2)
Loans held for sale, nonaccrual or 90 Days or more past due | loan	0	0
Maturity of interest bearing deposits	90 days
Evaluation period to return non accrual TDRs to accrual status	6 months

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Allowance for Credit Loss/Adoption of CECL (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit loss impact of adoption	$ 28,702		$ 25,178
Off-balance-sheet, credit risk exposure			1,633
Adjustment to retained earnings	(265,056)		(228,896)	$ (271,656)	$ (246,249)
Deferred tax assets	22,017		24,031
Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Adjustment to retained earnings	$ (117,667)		(92,473)	$ (78,700)	$ (54,099)
Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit loss impact of adoption		$ 2,423	2,423
Off-balance-sheet, credit risk exposure		100
Adjustment to retained earnings			1,984
Deferred tax assets		559
Cumulative Effect, Period of Adoption, Adjustment | Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Adjustment to retained earnings		$ 2,000	$ 1,984

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Impact of Adoption (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reserves under Incurred Loss Model			$ 25,178	$ 21,180	$ 20,151
Allowance for credit loss impact of adoption	$ 28,702		25,178
Off-balance-sheet, credit risk exposure			1,633
Unallocated reserve
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reserves under Incurred Loss Model			245
Commercial loans | Commercial real estate
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reserves under Incurred Loss Model			13,558
Commercial loans | Acquisition and development
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reserves under Incurred Loss Model			3,214
Commercial loans | Commercial and industrial
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reserves under Incurred Loss Model			4,505
Commercial loans | Municipal
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reserves under Incurred Loss Model			24
Consumer loans | Residential Mortgage
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reserves under Incurred Loss Model			3,444
Consumer loans | Installment and Other
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reserves under Incurred Loss Model			188
Cumulative Effect, Period of Adoption, Adjusted Balance
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit loss impact of adoption		$ 27,601
Off-balance-sheet, credit risk exposure		1,733
Cumulative Effect, Period of Adoption, Adjusted Balance | Unallocated reserve
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit loss impact of adoption		0
Cumulative Effect, Period of Adoption, Adjusted Balance | Commercial loans | Commercial real estate
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit loss impact of adoption		16,415
Cumulative Effect, Period of Adoption, Adjusted Balance | Commercial loans | Acquisition and development
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit loss impact of adoption		3,000
Cumulative Effect, Period of Adoption, Adjusted Balance | Commercial loans | Commercial and industrial
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit loss impact of adoption		5,433
Cumulative Effect, Period of Adoption, Adjusted Balance | Commercial loans | Municipal
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit loss impact of adoption		193
Cumulative Effect, Period of Adoption, Adjusted Balance | Consumer loans | Residential Mortgage
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit loss impact of adoption		2,323
Cumulative Effect, Period of Adoption, Adjusted Balance | Consumer loans | Installment and Other
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit loss impact of adoption		237
Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit loss impact of adoption		2,423	$ 2,423
Off-balance-sheet, credit risk exposure		100
Cumulative Effect, Period of Adoption, Adjustment | Unallocated reserve
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit loss impact of adoption		(245)
Cumulative Effect, Period of Adoption, Adjustment | Commercial loans | Commercial real estate
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit loss impact of adoption		2,857
Cumulative Effect, Period of Adoption, Adjustment | Commercial loans | Acquisition and development
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit loss impact of adoption		(214)
Cumulative Effect, Period of Adoption, Adjustment | Commercial loans | Commercial and industrial
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit loss impact of adoption		928
Cumulative Effect, Period of Adoption, Adjustment | Commercial loans | Municipal
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit loss impact of adoption		169
Cumulative Effect, Period of Adoption, Adjustment | Consumer loans | Residential Mortgage
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit loss impact of adoption		(1,121)
Cumulative Effect, Period of Adoption, Adjustment | Consumer loans | Installment and Other
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Allowance for credit loss impact of adoption		$ 49

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Loans Serviced (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Balance of loans serviced for others	$ 466.7	$ 495

SUMMARY OF SIGNIFICANT ACCOUN_8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Derivatives (Details) $ in Thousands	Dec. 31, 2023 USD ($) swap	Dec. 31, 2022 USD ($) swap
Interest rate contract
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Number of derivatives | swap		2
Interest rate contract | Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Number of derivatives | swap	2
Interest rate contract | Not Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, notional amount	$ 444,800	$ 268,800
Interest rate swaps | Cash Flow Hedging
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, notional amount	75,000
Interest rate swaps | Designated as Hedging Instrument | Cash Flow Hedging
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, notional amount	125,000
Risk Participation Agreement | Other liabilities
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, notional amount	32,700	29,000
Risk Participation Agreement | Other assets
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, notional amount	$ 11,000	$ 4,900

SUMMARY OF SIGNIFICANT ACCOUN_9

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Premises and Equipment and Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Other Assets
Property, Plant and Equipment [Line Items]
Premises held-for-sale	$ 0	$ 2,000
Minimum | Buildings and improvements, including leasehold improvements
Property, Plant and Equipment [Line Items]
Useful life	10 years
Minimum | Furniture and equipment
Property, Plant and Equipment [Line Items]
Useful life	3 years
Maximum | Buildings and improvements, including leasehold improvements
Property, Plant and Equipment [Line Items]
Useful life	40 years
Maximum | Furniture and equipment
Property, Plant and Equipment [Line Items]
Useful life	15 years

SUMMARY OF SIGNIFICANT ACCOU_10

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Goodwill and Other Intangible Assets (Details)	Dec. 31, 2023
Deposit premiums
Finite-Lived Intangible Assets [Line Items]
Estimated life	10 years
Minimum | Other client relationship intangibles
Finite-Lived Intangible Assets [Line Items]
Estimated life	7 years
Maximum | Other client relationship intangibles
Finite-Lived Intangible Assets [Line Items]
Estimated life	15 years

SUMMARY OF SIGNIFICANT ACCOU_11

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Mortgage Servicing Rights (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Balance of mortgage servicing rights	$ 3.7	$ 4

SUMMARY OF SIGNIFICANT ACCOU_12

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Foreclosed Real Estate (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Foreclosed real estate	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOU_13

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Investments in Real Estate Partnerships (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Limited partner interest (as a percent)	99%
Recorded investment in real estate partnerships	$ 2,600	$ 2,100
Losses accounted for under the equity method	322	274	$ 272
Losses on investments accounted for under proportional amortization method	214	214	214
Federal tax credits	$ 260	$ 260	$ 315

SUMMARY OF SIGNIFICANT ACCOU_14

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Advertising (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Advertising expense	$ 502	$ 482	$ 392

SUMMARY OF SIGNIFICANT ACCOU_15

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Stock Compensation Plans (Details) - shares	Dec. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Options outstanding (in shares)	0	0
Options exercisable (in shares)	0	0

SUMMARY OF SIGNIFICANT ACCOU_16

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Segment Reporting (Details)	12 Months Ended
	Dec. 31, 2023 segment
Accounting Policies [Abstract]
Number of significant segments	1

PENDING MERGER (Details)

PENDING MERGER (Details) $ / shares in Units, $ in Thousands	Dec. 12, 2023 $ / shares	Dec. 31, 2023 USD ($) branchLocation $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares
Business Acquisition [Line Items]
Common stock, stated value (in dollars per share) | $ / shares		$ 0.05205	$ 0.05205
Total assets		$ 3,064,240	$ 2,922,408
Total deposits		$ 2,558,814	$ 2,476,246
Common stock outstanding (in shares) | shares		10,612,390	10,671,413
Pending Acquisition, Codorus Valley Bancorp, Inc
Business Acquisition [Line Items]
Total assets		$ 2,200,000
Total Loans		1,700,000
Total deposits		$ 1,900,000
Full service branches | branchLocation		22
Limited purpose branches | branchLocation		8
Pending Acquisition, Codorus Valley Bancorp, Inc | Codorus Valley Bancorp, Inc
Business Acquisition [Line Items]
Common stock outstanding (in shares) | shares		9,644,000
Pending Acquisition, Codorus Valley Bancorp, Inc | Common Stock
Business Acquisition [Line Items]
Business combination, shares of common stock to be received by acquiree for number of shares outstanding	0.875
Pending Acquisition, Codorus Valley Bancorp, Inc | Common Stock | Orrstown Financial Services Inc
Business Acquisition [Line Items]
Common stock, no par value | $ / shares	$ 0
Pending Acquisition, Codorus Valley Bancorp, Inc | Common Stock | Codorus Valley Bancorp, Inc
Business Acquisition [Line Items]
Common stock, stated value (in dollars per share) | $ / shares		$ 2.50

INVESTMENT SECURITIES - Summary

INVESTMENT SECURITIES - Summary of Amortized Cost and Fair Value and Corresponding Amounts of Gross Unrealized Gains and Losses (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 549,089	$ 563,278
Gross Unrealized Gains	1,317	490
Gross Unrealized Losses	36,887	50,040
Allowance for Credit Losses	0
Fair Value	513,519	513,728
U.S. Treasury securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	20,057	20,070
Gross Unrealized Gains	0	0
Gross Unrealized Losses	2,217	2,779
Allowance for Credit Losses	0
Fair Value	17,840	17,291
U.S. government agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	3,994	4,907
Gross Unrealized Gains	157	228
Gross Unrealized Losses	0	0
Allowance for Credit Losses	0
Fair Value	4,151	5,135
States and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	221,624	225,825
Gross Unrealized Gains	28	19
Gross Unrealized Losses	18,530	28,430
Allowance for Credit Losses	0
Fair Value	203,122	197,414
GSE residential MBSs
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	61,669	63,778
Gross Unrealized Gains	0	0
Gross Unrealized Losses	4,037	4,376
Allowance for Credit Losses	0
Fair Value	57,632	59,402
GSE commercial MBSs
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	4,387
Gross Unrealized Gains	356
Gross Unrealized Losses	0
Allowance for Credit Losses	0
Fair Value	4,743
GSE residential CMOs
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	79,284	75,446
Gross Unrealized Gains	18	0
Gross Unrealized Losses	6,200	7,068
Allowance for Credit Losses	0
Fair Value	73,102	68,378
Non-agency CMOs
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	48,162	42,298
Gross Unrealized Gains	316	243
Gross Unrealized Losses	3,809	2,783
Allowance for Credit Losses	0
Fair Value	44,669	39,758
Asset-backed
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	109,786	130,577
Gross Unrealized Gains	442	0
Gross Unrealized Losses	2,094	4,604
Allowance for Credit Losses	0
Fair Value	108,134	125,973
Other
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	126	377
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Allowance for Credit Losses	0
Fair Value	$ 126	$ 377

INVESTMENT SECURITIES - Summa_2

INVESTMENT SECURITIES - Summary of Investment Securities With Unrealized Losses (Detail) $ in Thousands	Dec. 31, 2023 USD ($) security	Dec. 31, 2022 USD ($) security
Number of Securities
Less Than 12 Months | security	12	63
12 Months or More | security	91	46
Total | security	103	109
Fair Value
Less Than 12 Months	$ 27,525	$ 295,839
12 Months or More	422,911	206,080
Total	450,436	501,919
Unrealized Losses
Less Than 12 Months	326	20,185
12 Months or More	36,561	29,855
Total	$ 36,887	$ 50,040
U.S. Treasury securities
Number of Securities
Less Than 12 Months | security	0	0
12 Months or More | security	3	3
Total | security	3	3
Fair Value
Less Than 12 Months	$ 0	$ 0
12 Months or More	17,840	17,291
Total	17,840	17,291
Unrealized Losses
Less Than 12 Months	0	0
12 Months or More	2,217	2,779
Total	$ 2,217	$ 2,779
States and political subdivisions
Number of Securities
Less Than 12 Months | security	4	29
12 Months or More | security	40	17
Total | security	44	46
Fair Value
Less Than 12 Months	$ 2,419	$ 135,579
12 Months or More	199,933	60,102
Total	202,352	195,681
Unrealized Losses
Less Than 12 Months	53	13,809
12 Months or More	18,477	14,621
Total	$ 18,530	$ 28,430
GSE residential MBSs
Number of Securities
Less Than 12 Months | security	0	5
12 Months or More | security	15	10
Total | security	15	15
Fair Value
Less Than 12 Months	$ 0	$ 26,100
12 Months or More	57,632	33,302
Total	57,632	59,402
Unrealized Losses
Less Than 12 Months	0	925
12 Months or More	4,037	3,451
Total	$ 4,037	$ 4,376
GSE residential CMOs
Number of Securities
Less Than 12 Months | security	4	8
12 Months or More | security	14	9
Total | security	18	17
Fair Value
Less Than 12 Months	$ 12,710	$ 28,732
12 Months or More	56,765	39,646
Total	69,475	68,378
Unrealized Losses
Less Than 12 Months	186	1,884
12 Months or More	6,014	5,184
Total	$ 6,200	$ 7,068
Non-agency CMOs
Number of Securities
Less Than 12 Months | security	3	4
12 Months or More | security	4	2
Total | security	7	6
Fair Value
Less Than 12 Months	$ 11,531	$ 26,555
12 Months or More	16,334	8,639
Total	27,865	35,194
Unrealized Losses
Less Than 12 Months	83	1,135
12 Months or More	3,726	1,648
Total	$ 3,809	$ 2,783
Asset-backed
Number of Securities
Less Than 12 Months | security	1	17
12 Months or More | security	15	5
Total | security	16	22
Fair Value
Less Than 12 Months	$ 865	$ 78,873
12 Months or More	74,407	47,100
Total	75,272	125,973
Unrealized Losses
Less Than 12 Months	4	2,432
12 Months or More	2,090	2,172
Total	$ 2,094	$ 4,604

INVESTMENT SECURITIES - Summa_3

INVESTMENT SECURITIES - Summary of Amortized Cost and Fair Value by Contractual Maturity (Detail) $ in Thousands	Dec. 31, 2023 USD ($)
Amortized Cost
Due in one year or less	$ 0
Due after one year through five years	31,419
Due after five years through ten years	56,449
Due after ten years	157,933
CMOs and MBSs	193,502
Asset-backed	109,786
Totals	549,089
Fair Value
Due in one year or less	0
Due after one year through five years	28,368
Due after five years through ten years	51,231
Due after ten years	145,640
CMOs and MBSs	180,146
Asset-backed	108,134
Totals	$ 513,519

INVESTMENT SECURITIES - Summa_4

INVESTMENT SECURITIES - Summary of Proceeds from Sale of Available for Sale Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Proceeds from sale of investment securities	$ 22,006	$ 31,330	$ 149,038
Gross gains	8	35	1,847
Gross losses	$ 55	$ 25	$ 1,209

INVESTMENT SECURITIES - Narrati

INVESTMENT SECURITIES - Narrative (Details)	12 Months Ended
	Dec. 31, 2023 USD ($) security contract	Dec. 31, 2022 USD ($) security	Dec. 31, 2021 USD ($)
Debt Securities, Available-for-sale [Line Items]
Cumulative OTTI		$ 0	$ 0
Gain (loss) on investments	$ (47,000)	10,000
Investment securities	513,519,000	513,728,000
Collateral Pledged
Debt Securities, Available-for-sale [Line Items]
Investment securities pledged to secure public funds	439,700,000	396,800,000
Equity securities
Debt Securities, Available-for-sale [Line Items]
Gain (loss) on investments			$ 638,000
US Treasury Securities Sold
Debt Securities, Available-for-sale [Line Items]
Investment securities	$ 19,900,000
Number of investments securities sold | security	3
US States and Political Subdivisions Debt Securities Sold
Debt Securities, Available-for-sale [Line Items]
Gain (loss) on investments	$ (44,000)
Investment securities	$ 2,200,000
Number of investments securities sold | contract	6
Investment securities
Debt Securities, Available-for-sale [Line Items]
Gain (loss) on investments		32,000
Investment securities		$ 31,300,000
Number of investments securities sold | security		19
Non-agency CMOs
Debt Securities, Available-for-sale [Line Items]
Gain (loss) on investments		$ 171,000
Investment securities	$ 44,669,000	39,758,000
States and political subdivisions
Debt Securities, Available-for-sale [Line Items]
Investment securities	$ 203,122,000	$ 197,414,000

LOANS AND ALLOWANCE FOR CREDI_3

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Narrative (Detail)	12 Months Ended
	Dec. 31, 2023 USD ($) loan	Dec. 31, 2022 USD ($)
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	$ 2,298,313,000	$ 2,151,232,000
SBA, loan guarantee, percentage	100%
Maximum percentage of loan-to-value ratio upon loan origination (no more than)	80%
Maximum percentage of loan-to-value ratios of the value of the real estate taken as collateral (no greater than)	85%
Risk review of commercial relationships with committed loan balance amount (exceeds)	$ 1,000,000
Amount of loans reviewed that require approval	$ 500,000
Period past due when loans are deemed impaired	90 days
Appraisals, required period interval	18 months
Minimum amount on which annual updated appraisals for criticized loans are required	$ 250,000
Percentage of strong loan-to-value	70%
Loans modified as TDR | loan	2
Loans modified as TDRs paid off | loan	1
Commercial And Industrial
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	$ 367,085,000	357,774,000
SBA | Commercial | 2021 Remaining Payment Deferrals
Financing Receivable, Allowance for Credit Losses [Line Items]
PPP Loan processing fee income	70,000
SBA | Commercial | Payment Delay
Financing Receivable, Allowance for Credit Losses [Line Items]
Allowance for loan losses	0	0
SBA | Commercial And Industrial | SBA PPP Loans
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans	$ 5,700,000	$ 13,800,000

LOANS AND ALLOWANCE FOR CREDI_4

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Summary of Loan Portfolio, Excluding Residential Loans Held for Sale (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 2,298,313	$ 2,151,232
Commercial real estate | Owner-occupied
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	373,757	315,770
Commercial real estate | Non-owner occupied
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	694,638	608,043
Commercial real estate | Multi-family
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	150,675	138,832
Commercial real estate | Non-owner occupied residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	95,040	104,604
Acquisition and development | 1-4 family residential construction
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	24,516	25,068
Acquisition and development | Commercial and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	115,249	158,308
Commercial And Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	367,085	357,774
Commercial And Industrial | SBA | SBA PPP Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	5,700	13,800
Municipal
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	9,812	12,173
Residential mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	266,239
Residential mortgage | First lien
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	266,239	229,849
Residential mortgage | Home equity – term
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	5,078	5,505
Residential mortgage | Home equity – lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	186,450	183,241
Installment and other loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 9,774	$ 12,065

LOANS AND ALLOWANCE FOR CREDI_5

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Amortized Cost of the Loan Portfolio, by Year of Origination, Loan Class, and Credit Quality (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total	$ 2,298,313	$ 2,151,232
Financing Receivable, before Allowance for Credit Loss [Abstract]
PCD loans	8,600
Loans		2,151,232
Commercial Real Estate | Owner-occupied
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	50,829
2022	113,115
2021	72,405
2020	41,849
2019	21,251
Prior	69,055
Revolving Loans Amortized Basis	5,253
Revolving Loans Converted to Term	0
Total	373,757	315,770
Current Period Gross Charge-offs
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	0
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		315,770
Commercial Real Estate | Non-owner occupied
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	82,879
2022	102,212
2021	235,031
2020	84,176
2019	63,176
Prior	125,787
Revolving Loans Amortized Basis	509
Revolving Loans Converted to Term	868
Total	694,638	608,043
Current Period Gross Charge-offs
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	0
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		608,043
Commercial Real Estate | Multi-family
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	2,701
2022	61,805
2021	28,541
2020	12,694
2019	7,681
Prior	37,136
Revolving Loans Amortized Basis	117
Revolving Loans Converted to Term	0
Total	150,675	138,832
Current Period Gross Charge-offs
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	0
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		138,832
Commercial Real Estate | Non-owner occupied residential
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	10,077
2022	20,473
2021	17,139
2020	9,435
2019	6,444
Prior	30,342
Revolving Loans Amortized Basis	1,130
Revolving Loans Converted to Term	0
Total	95,040	104,604
Current Period Gross Charge-offs
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	12
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	12
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		104,604
Acquisition and Development | 1-4 family residential construction
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	19,042
2022	5,400
2021	74
2020	0
2019	0
Prior	0
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	24,516	25,068
Current Period Gross Charge-offs
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	0
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		25,068
Acquisition and Development | Commercial and land development
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	28,829
2022	48,453
2021	9,847
2020	10,928
2019	110
Prior	3,572
Revolving Loans Amortized Basis	6,574
Revolving Loans Converted to Term	6,936
Total	115,249	158,308
Current Period Gross Charge-offs
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	0
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		158,308
Commercial and Industrial
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	67,735
2022	73,990
2021	76,163
2020	24,598
2019	11,310
Prior	21,811
Revolving Loans Amortized Basis	89,956
Revolving Loans Converted to Term	1,522
Total	367,085	357,774
Current Period Gross Charge-offs
2023	0
2022	161
2021	106
2020	0
2019	0
Prior	8
Revolving Loans Amortized Basis	473
Revolving Loans Converted to Term	0
Total	748
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		357,774
Municipal
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	3,403
2020	0
2019	0
Prior	6,409
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	9,812	12,173
Current Period Gross Charge-offs
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	0
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		12,173
Residential Mortgage
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	43,641
2022	71,311
2021	34,704
2020	8,056
2019	7,585
Prior	100,304
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	638
Total	266,239
Current Period Gross Charge-offs
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	58
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	58
Residential Mortgage | Performing
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	43,641
2022	71,311
2021	34,704
2020	8,056
2019	7,465
Prior	97,943
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	638
Total	263,758
Residential Mortgage | Nonperforming
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	120
Prior	2,361
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	2,481
Residential Mortgage | First lien
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
Total	266,239	229,849
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		229,849
Residential Mortgage | Home equity – term
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	607
2022	732
2021	90
2020	426
2019	115
Prior	3,108
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	5,078	5,505
Current Period Gross Charge-offs
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	0
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		5,505
Residential Mortgage | Home equity – term | Performing
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	607
2022	732
2021	90
2020	426
2019	115
Prior	3,105
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	5,075
Residential Mortgage | Home equity – term | Nonperforming
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	3
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	3
Residential Mortgage | Home equity – lines of credit
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Basis	109,263
Revolving Loans Converted to Term	77,187
Total	186,450	183,241
Current Period Gross Charge-offs
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Basis	40
Revolving Loans Converted to Term	0
Total	40
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		183,241
Residential Mortgage | Home equity – lines of credit | Performing
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Basis	107,967
Revolving Loans Converted to Term	77,171
Total	185,138
Residential Mortgage | Home equity – lines of credit | Nonperforming
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Basis	1,296
Revolving Loans Converted to Term	16
Total	1,312
Installment and Other
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	761
2022	413
2021	332
2020	106
2019	703
Prior	959
Revolving Loans Amortized Basis	6,500
Revolving Loans Converted to Term	0
Total	9,774	12,065
Current Period Gross Charge-offs
2023	181
2022	24
2021	0
2020	0
2019	4
Prior	10
Revolving Loans Amortized Basis	28
Revolving Loans Converted to Term	0
Total	247
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		12,065
Installment and Other | Performing
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	758
2022	413
2021	332
2020	106
2019	670
Prior	947
Revolving Loans Amortized Basis	6,500
Revolving Loans Converted to Term	0
Total	9,726
Installment and Other | Nonperforming
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	3
2022	0
2021	0
2020	0
2019	33
Prior	12
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	48
Pass
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		2,073,848
Pass | Commercial Real Estate | Owner-occupied
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	50,829
2022	103,192
2021	69,888
2020	21,232
2019	21,251
Prior	62,634
Revolving Loans Amortized Basis	4,941
Revolving Loans Converted to Term	0
Total	333,967
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		305,159
Pass | Commercial Real Estate | Non-owner occupied
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	82,879
2022	102,212
2021	235,031
2020	83,652
2019	63,176
Prior	120,696
Revolving Loans Amortized Basis	509
Revolving Loans Converted to Term	0
Total	688,155
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		601,244
Pass | Commercial Real Estate | Multi-family
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	2,701
2022	61,805
2021	28,541
2020	12,694
2019	7,437
Prior	33,895
Revolving Loans Amortized Basis	117
Revolving Loans Converted to Term	0
Total	147,190
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		130,851
Pass | Commercial Real Estate | Non-owner occupied residential
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	10,075
2022	20,473
2021	16,947
2020	7,974
2019	6,444
Prior	28,319
Revolving Loans Amortized Basis	1,130
Revolving Loans Converted to Term	0
Total	91,362
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		102,674
Pass | Acquisition and Development | 1-4 family residential construction
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	18,820
2022	5,400
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	24,220
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		25,068
Pass | Acquisition and Development | Commercial and land development
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	28,829
2022	48,453
2021	9,847
2020	9,927
2019	110
Prior	1,774
Revolving Loans Amortized Basis	6,574
Revolving Loans Converted to Term	6,936
Total	112,450
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		142,424
Pass | Commercial and Industrial
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	67,735
2022	69,670
2021	67,117
2020	24,580
2019	10,753
Prior	20,775
Revolving Loans Amortized Basis	86,475
Revolving Loans Converted to Term	1,522
Total	348,627
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		331,103
Pass | Municipal
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	3,403
2020	0
2019	0
Prior	6,409
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	9,812
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		12,173
Pass | Residential Mortgage | First lien
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		222,849
Pass | Residential Mortgage | Home equity – term
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		5,485
Pass | Residential Mortgage | Home equity – lines of credit
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		182,801
Pass | Installment and Other
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		12,017
Special Mention
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		32,938
Special Mention | Commercial Real Estate | Owner-occupied
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	2,517
2020	1,176
2019	0
Prior	1,314
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	5,007
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		2,109
Special Mention | Commercial Real Estate | Non-owner occupied
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	524
2019	0
Prior	2,112
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	2,636
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		4,243
Special Mention | Commercial Real Estate | Multi-family
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	244
Prior	2,008
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	2,252
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		7,739
Special Mention | Commercial Real Estate | Non-owner occupied residential
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	731
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	731
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		810
Special Mention | Acquisition and Development | 1-4 family residential construction
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	222
2022	0
2021	74
2020	0
2019	0
Prior	0
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	296
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Special Mention | Acquisition and Development | Commercial and land development
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	1,001
2019	0
Prior	437
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	1,438
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		458
Special Mention | Commercial and Industrial
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	4,251
2021	4,364
2020	11
2019	552
Prior	356
Revolving Loans Amortized Basis	2,258
Revolving Loans Converted to Term	0
Total	11,792
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		17,579
Special Mention | Municipal
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Special Mention | Residential Mortgage | First lien
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Special Mention | Residential Mortgage | Home equity – term
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Special Mention | Residential Mortgage | Home equity – lines of credit
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Special Mention | Installment and Other
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Substandard - Non-IEL
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		13,802
Substandard - Non-IEL | Commercial Real Estate | Owner-occupied
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	9,923
2021	0
2020	6,075
2019	0
Prior	2,687
Revolving Loans Amortized Basis	312
Revolving Loans Converted to Term	0
Total	18,997
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		3,532
Substandard - Non-IEL | Commercial Real Estate | Non-owner occupied
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	2,739
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	868
Total	3,607
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		2,273
Substandard - Non-IEL | Commercial Real Estate | Multi-family
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	0
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		242
Substandard - Non-IEL | Commercial Real Estate | Non-owner occupied residential
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	375
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	375
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		482
Substandard - Non-IEL | Acquisition and Development | 1-4 family residential construction
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	0
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Substandard - Non-IEL | Acquisition and Development | Commercial and land development
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	0
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Substandard - Non-IEL | Commercial and Industrial
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	4,682
2020	0
2019	5
Prior	225
Revolving Loans Amortized Basis	1,082
Revolving Loans Converted to Term	0
Total	5,994
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		7,013
Substandard - Non-IEL | Municipal
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Substandard - Non-IEL | Residential Mortgage | First lien
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		215
Substandard - Non-IEL | Residential Mortgage | Home equity – term
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Substandard - Non-IEL | Residential Mortgage | Home equity – lines of credit
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		45
Substandard - Non-IEL | Installment and Other
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Substandard - IEL
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		21,265
Substandard - IEL | Commercial Real Estate | Owner-occupied
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	13,366
2019	0
Prior	2,420
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	15,786
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		2,767
Substandard - IEL | Commercial Real Estate | Non-owner occupied
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	240
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	240
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Substandard - IEL | Commercial Real Estate | Multi-family
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	1,233
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	1,233
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Substandard - IEL | Commercial Real Estate | Non-owner occupied residential
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	2
2022	0
2021	192
2020	1,461
2019	0
Prior	917
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	2,572
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		81
Substandard - IEL | Acquisition and Development | 1-4 family residential construction
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	0
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	0
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Substandard - IEL | Acquisition and Development | Commercial and land development
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	0
2021	0
2020	0
2019	0
Prior	1,361
Revolving Loans Amortized Basis	0
Revolving Loans Converted to Term	0
Total	1,361
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		15,426
Substandard - IEL | Commercial and Industrial
Financing Receivable, Excluding Accrued Interest, before Allowance for Credit Loss, by Origination Year [Abstract]
2023	0
2022	69
2021	0
2020	7
2019	0
Prior	455
Revolving Loans Amortized Basis	141
Revolving Loans Converted to Term	0
Total	$ 672
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		31
Substandard - IEL | Municipal
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Substandard - IEL | Residential Mortgage | First lien
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		2,520
Substandard - IEL | Residential Mortgage | Home equity – term
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		5
Substandard - IEL | Residential Mortgage | Home equity – lines of credit
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		395
Substandard - IEL | Installment and Other
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		40
Doubtful
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Doubtful | Commercial Real Estate | Owner-occupied
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Doubtful | Commercial Real Estate | Non-owner occupied
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Doubtful | Commercial Real Estate | Multi-family
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Doubtful | Commercial Real Estate | Non-owner occupied residential
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Doubtful | Acquisition and Development | 1-4 family residential construction
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Doubtful | Acquisition and Development | Commercial and land development
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Doubtful | Commercial and Industrial
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Doubtful | Municipal
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Doubtful | Residential Mortgage | First lien
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Doubtful | Residential Mortgage | Home equity – term
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Doubtful | Residential Mortgage | Home equity – lines of credit
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
Doubtful | Installment and Other
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
PCI Loans
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		9,379
PCI Loans | Commercial Real Estate | Owner-occupied
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		2,203
PCI Loans | Commercial Real Estate | Non-owner occupied
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		283
PCI Loans | Commercial Real Estate | Multi-family
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
PCI Loans | Commercial Real Estate | Non-owner occupied residential
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		557
PCI Loans | Acquisition and Development | 1-4 family residential construction
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
PCI Loans | Acquisition and Development | Commercial and land development
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
PCI Loans | Commercial and Industrial
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		2,048
PCI Loans | Municipal
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
PCI Loans | Residential Mortgage | First lien
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		4,265
PCI Loans | Residential Mortgage | Home equity – term
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		15
PCI Loans | Residential Mortgage | Home equity – lines of credit
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		0
PCI Loans | Installment and Other
Financing Receivable, before Allowance for Credit Loss [Abstract]
Loans		$ 8

LOANS AND ALLOWANCE FOR CREDI_6

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Amortized Cost of Nonaccrual Loans By Class, With And Without Loan Reserves (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans with a related ACL	$ 71
Nonaccrual loans with no related ACL	25,456
Loans Past Due 90+ Accruing	66
Total nonaccrual loans	25,527	$ 20,583
Commercial Real Estate | Owner-occupied
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans with a related ACL	0
Nonaccrual loans with no related ACL	15,786
Loans Past Due 90+ Accruing	0
Total nonaccrual loans	15,786	2,767
Commercial Real Estate | Non-owner occupied
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans with a related ACL	0
Nonaccrual loans with no related ACL	240
Loans Past Due 90+ Accruing	0
Total nonaccrual loans	240	0
Commercial Real Estate | Multi-family
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans with a related ACL	0
Nonaccrual loans with no related ACL	1,233
Loans Past Due 90+ Accruing	0
Total nonaccrual loans	1,233	0
Commercial Real Estate | Non-owner occupied residential
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans with a related ACL	0
Nonaccrual loans with no related ACL	2,572
Loans Past Due 90+ Accruing	0
Total nonaccrual loans	2,572	81
Acquisition and Development | Commercial and land development
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans with a related ACL	0
Nonaccrual loans with no related ACL	1,361
Loans Past Due 90+ Accruing	0
Total nonaccrual loans	1,361	15,426
Commercial And Industrial
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans with a related ACL	68
Nonaccrual loans with no related ACL	604
Loans Past Due 90+ Accruing	0
Total nonaccrual loans	672	31
Residential Mortgage | First lien
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans with a related ACL	0
Nonaccrual loans with no related ACL	2,309
Loans Past Due 90+ Accruing	66
Total nonaccrual loans	2,309	1,838
Residential Mortgage | Home equity – term
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans with a related ACL	0
Nonaccrual loans with no related ACL	3
Loans Past Due 90+ Accruing	0
Total nonaccrual loans	3	5
Residential Mortgage | Home equity – lines of credit
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans with a related ACL	0
Nonaccrual loans with no related ACL	1,312
Loans Past Due 90+ Accruing	0
Total nonaccrual loans	1,312	395
Installment and Other
Financing Receivable, Nonaccrual [Line Items]
Nonaccrual loans with a related ACL	3
Nonaccrual loans with no related ACL	36
Loans Past Due 90+ Accruing	0
Total nonaccrual loans	$ 39	$ 40

LOANS AND ALLOWANCE FOR CREDI_7

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Amortized Cost Basis of Collateral Dependent Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 2,298,313	$ 2,151,232
Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	2
Commercial Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	19,907
Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	612
Land
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	1,361
Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	3,546
Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	25,428
Commercial Real Estate | Owner-occupied
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	373,757	315,770
Commercial Real Estate | Owner-occupied | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Owner-occupied | Commercial Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	15,786
Commercial Real Estate | Owner-occupied | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Owner-occupied | Land
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Owner-occupied | Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Owner-occupied | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Owner-occupied | Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	15,786
Commercial Real Estate | Non-owner occupied
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	694,638	608,043
Commercial Real Estate | Non-owner occupied | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Non-owner occupied | Commercial Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	240
Commercial Real Estate | Non-owner occupied | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Non-owner occupied | Land
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Non-owner occupied | Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Non-owner occupied | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Non-owner occupied | Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	240
Commercial Real Estate | Multi-family | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Multi-family | Commercial Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	1,233
Commercial Real Estate | Multi-family | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Multi-family | Land
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Multi-family | Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Multi-family | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Multi-family | Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	1,233
Commercial Real Estate | Non-owner occupied residential
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	95,040	104,604
Commercial Real Estate | Non-owner occupied residential | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Non-owner occupied residential | Commercial Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	2,572
Commercial Real Estate | Non-owner occupied residential | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Non-owner occupied residential | Land
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Non-owner occupied residential | Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Non-owner occupied residential | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial Real Estate | Non-owner occupied residential | Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	2,572
Commercial And Industrial
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	367,085	357,774
Commercial And Industrial | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	2
Commercial And Industrial | Commercial Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	76
Commercial And Industrial | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	594
Commercial And Industrial | Land
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial And Industrial | Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial And Industrial | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Commercial And Industrial | Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	672
Acquisition and Development | Commercial and land development
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	115,249	158,308
Acquisition and Development | Commercial and land development | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Acquisition and Development | Commercial and land development | Commercial Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Acquisition and Development | Commercial and land development | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Acquisition and Development | Commercial and land development | Land
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	1,361
Acquisition and Development | Commercial and land development | Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Acquisition and Development | Commercial and land development | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Acquisition and Development | Commercial and land development | Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	1,361
Residential Mortgage
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	266,239
Residential Mortgage | First lien
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	266,239	229,849
Residential Mortgage | First lien | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Residential Mortgage | First lien | Commercial Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Residential Mortgage | First lien | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Residential Mortgage | First lien | Land
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Residential Mortgage | First lien | Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	2,231
Residential Mortgage | First lien | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Residential Mortgage | First lien | Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	2,231
Residential Mortgage | Home equity – term
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	5,078	5,505
Residential Mortgage | Home equity – term | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Residential Mortgage | Home equity – term | Commercial Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Residential Mortgage | Home equity – term | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Residential Mortgage | Home equity – term | Land
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Residential Mortgage | Home equity – term | Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	3
Residential Mortgage | Home equity – term | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Residential Mortgage | Home equity – term | Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	3
Residential Mortgage | Home equity – lines of credit
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	186,450	183,241
Residential Mortgage | Home equity – lines of credit | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Residential Mortgage | Home equity – lines of credit | Commercial Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Residential Mortgage | Home equity – lines of credit | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Residential Mortgage | Home equity – lines of credit | Land
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Residential Mortgage | Home equity – lines of credit | Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	1,312
Residential Mortgage | Home equity – lines of credit | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Residential Mortgage | Home equity – lines of credit | Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	1,312
Installment and Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	9,774	$ 12,065
Installment and Other | Business Assets
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Installment and Other | Commercial Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Installment and Other | Equipment
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	18
Installment and Other | Land
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Installment and Other | Residential Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Installment and Other | Other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	0
Installment and Other | Total Collateral
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans	$ 18

LOANS AND ALLOWANCE FOR CREDI_8

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Summary of Impaired Loans by Class (Detail) $ in Thousands	Dec. 31, 2022 USD ($)
Financing Receivable, Impaired [Line Items]
Impaired Loans with a Specific Allowance, Recorded Investment (Book Balance)	$ 178
Impaired Loans with a Specific Allowance, Unpaid Principal Balance (Legal Balance)	178
Impaired Loans with a Specific Allowance, Related Allowance	28
Impaired Loans with No Specific Allowance, Recorded Investment (Book Balance)	21,087
Impaired Loans with No Specific Allowance, Unpaid Principal Balance (Legal Balance)	23,402
Commercial real estate | Owner-occupied
Financing Receivable, Impaired [Line Items]
Impaired Loans with a Specific Allowance, Recorded Investment (Book Balance)	0
Impaired Loans with a Specific Allowance, Unpaid Principal Balance (Legal Balance)	0
Impaired Loans with a Specific Allowance, Related Allowance	0
Impaired Loans with No Specific Allowance, Recorded Investment (Book Balance)	2,767
Impaired Loans with No Specific Allowance, Unpaid Principal Balance (Legal Balance)	3,799
Commercial real estate | Non-owner occupied residential
Financing Receivable, Impaired [Line Items]
Impaired Loans with a Specific Allowance, Recorded Investment (Book Balance)	0
Impaired Loans with a Specific Allowance, Unpaid Principal Balance (Legal Balance)	0
Impaired Loans with a Specific Allowance, Related Allowance	0
Impaired Loans with No Specific Allowance, Recorded Investment (Book Balance)	81
Impaired Loans with No Specific Allowance, Unpaid Principal Balance (Legal Balance)	207
Commercial And Industrial
Financing Receivable, Impaired [Line Items]
Impaired Loans with a Specific Allowance, Recorded Investment (Book Balance)	0
Impaired Loans with a Specific Allowance, Unpaid Principal Balance (Legal Balance)	0
Impaired Loans with a Specific Allowance, Related Allowance	0
Impaired Loans with No Specific Allowance, Recorded Investment (Book Balance)	31
Impaired Loans with No Specific Allowance, Unpaid Principal Balance (Legal Balance)	112
Residential mortgage | First lien
Financing Receivable, Impaired [Line Items]
Impaired Loans with a Specific Allowance, Recorded Investment (Book Balance)	178
Impaired Loans with a Specific Allowance, Unpaid Principal Balance (Legal Balance)	178
Impaired Loans with a Specific Allowance, Related Allowance	28
Impaired Loans with No Specific Allowance, Recorded Investment (Book Balance)	2,342
Impaired Loans with No Specific Allowance, Unpaid Principal Balance (Legal Balance)	3,126
Residential mortgage | Home equity – term
Financing Receivable, Impaired [Line Items]
Impaired Loans with a Specific Allowance, Recorded Investment (Book Balance)	0
Impaired Loans with a Specific Allowance, Unpaid Principal Balance (Legal Balance)	0
Impaired Loans with a Specific Allowance, Related Allowance	0
Impaired Loans with No Specific Allowance, Recorded Investment (Book Balance)	5
Impaired Loans with No Specific Allowance, Unpaid Principal Balance (Legal Balance)	8
Residential mortgage | Home equity – lines of credit
Financing Receivable, Impaired [Line Items]
Impaired Loans with a Specific Allowance, Recorded Investment (Book Balance)	0
Impaired Loans with a Specific Allowance, Unpaid Principal Balance (Legal Balance)	0
Impaired Loans with a Specific Allowance, Related Allowance	0
Impaired Loans with No Specific Allowance, Recorded Investment (Book Balance)	395
Impaired Loans with No Specific Allowance, Unpaid Principal Balance (Legal Balance)	684
Installment and other loans
Financing Receivable, Impaired [Line Items]
Impaired Loans with a Specific Allowance, Recorded Investment (Book Balance)	0
Impaired Loans with a Specific Allowance, Unpaid Principal Balance (Legal Balance)	0
Impaired Loans with a Specific Allowance, Related Allowance	0
Impaired Loans with No Specific Allowance, Recorded Investment (Book Balance)	40
Impaired Loans with No Specific Allowance, Unpaid Principal Balance (Legal Balance)	$ 40

LOANS AND ALLOWANCE FOR CREDI_9

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Summary of Average Recorded Investment in Impaired Loans and Related Interest Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Impaired [Line Items]
Average Impaired Balance	$ 7,286	$ 10,363
Interest Income Recognized	33	44
Commercial real estate | Owner-occupied
Financing Receivable, Impaired [Line Items]
Average Impaired Balance	3,050	3,825
Interest Income Recognized	0	1
Commercial real estate | Non-owner occupied
Financing Receivable, Impaired [Line Items]
Average Impaired Balance	0	0
Interest Income Recognized	0	0
Commercial real estate | Multi-family
Financing Receivable, Impaired [Line Items]
Average Impaired Balance	0	0
Interest Income Recognized	0	0
Commercial real estate | Non-owner occupied residential
Financing Receivable, Impaired [Line Items]
Average Impaired Balance	96	225
Interest Income Recognized	0	0
Acquisition and development | Commercial and land development
Financing Receivable, Impaired [Line Items]
Average Impaired Balance	1,187	187
Interest Income Recognized	0	0
Commercial And Industrial
Financing Receivable, Impaired [Line Items]
Average Impaired Balance	109	3,030
Interest Income Recognized	0	0
Residential mortgage | First lien
Financing Receivable, Impaired [Line Items]
Average Impaired Balance	2,389	2,539
Interest Income Recognized	33	43
Residential mortgage | Home equity – term
Financing Receivable, Impaired [Line Items]
Average Impaired Balance	6	11
Interest Income Recognized	0	0
Residential mortgage | Home equity – lines of credit
Financing Receivable, Impaired [Line Items]
Average Impaired Balance	405	521
Interest Income Recognized	0	0
Installment and other loans
Financing Receivable, Impaired [Line Items]
Average Impaired Balance	44	25
Interest Income Recognized	$ 0	$ 0

LOANS AND ALLOWANCE FOR CRED_10

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Effect of Loans Modified (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Financing Receivable, Modifications [Line Items]
Loans modified	$ 9
Loans modified, nonaccrual	1,361
Current
Financing Receivable, Modifications [Line Items]
Loans modified	9
30 to 59 Days Past Due
Financing Receivable, Modifications [Line Items]
Loans modified	0
60 to 89 Days Past Due
Financing Receivable, Modifications [Line Items]
Loans modified	0
90 Days or More Past Due
Financing Receivable, Modifications [Line Items]
Loans modified	0
Acquisition and Development | Principal Forgiveness
Financing Receivable, Modifications [Line Items]
Loans modified	0
Acquisition and Development | Payment Delay
Financing Receivable, Modifications [Line Items]
Loans modified	0
Acquisition and Development | Term Extension
Financing Receivable, Modifications [Line Items]
Loans modified	9
Acquisition and Development | Interest Rate Reduction
Financing Receivable, Modifications [Line Items]
Loans modified	0
Acquisition and Development | Combination Term Extension and Principal Forgiveness
Financing Receivable, Modifications [Line Items]
Loans modified	0
Acquisition and Development | Combination Term Extension and Interest Rate Reductions
Financing Receivable, Modifications [Line Items]
Loans modified	0
Acquisition and Development | Commercial and land development
Financing Receivable, Modifications [Line Items]
Loans modified	$ 0
Total Class of Financing Receivable	1.18%
Loans modified, nonaccrual	$ 1,361
Weighted Average interest Rate Reduction	0%
Weighted Average Term Extension (in years)	1 year
Acquisition and Development | Commercial and land development | Current
Financing Receivable, Modifications [Line Items]
Loans modified	$ 0
Acquisition and Development | Commercial and land development | 30 to 59 Days Past Due
Financing Receivable, Modifications [Line Items]
Loans modified	0
Acquisition and Development | Commercial and land development | 60 to 89 Days Past Due
Financing Receivable, Modifications [Line Items]
Loans modified	0
Acquisition and Development | Commercial and land development | 90 Days or More Past Due
Financing Receivable, Modifications [Line Items]
Loans modified	0
Acquisition and Development | Commercial and land development | Principal Forgiveness
Financing Receivable, Modifications [Line Items]
Loans modified	0
Acquisition and Development | Commercial and land development | Payment Delay
Financing Receivable, Modifications [Line Items]
Loans modified	0
Acquisition and Development | Commercial and land development | Term Extension
Financing Receivable, Modifications [Line Items]
Loans modified	1,361
Acquisition and Development | Commercial and land development | Interest Rate Reduction
Financing Receivable, Modifications [Line Items]
Loans modified	0
Acquisition and Development | Commercial and land development | Combination Term Extension and Principal Forgiveness
Financing Receivable, Modifications [Line Items]
Loans modified	0
Acquisition and Development | Commercial and land development | Combination Term Extension and Interest Rate Reductions
Financing Receivable, Modifications [Line Items]
Loans modified	0
Installment and Other
Financing Receivable, Modifications [Line Items]
Loans modified	$ 9
Total Class of Financing Receivable	0.09%
Loans modified, nonaccrual	$ 0
Weighted Average interest Rate Reduction	0%
Weighted Average Term Extension (in years)	1 year 1 month 6 days
Installment and Other | Current
Financing Receivable, Modifications [Line Items]
Loans modified	$ 9
Installment and Other | 30 to 59 Days Past Due
Financing Receivable, Modifications [Line Items]
Loans modified	0
Installment and Other | 60 to 89 Days Past Due
Financing Receivable, Modifications [Line Items]
Loans modified	0
Installment and Other | 90 Days or More Past Due
Financing Receivable, Modifications [Line Items]
Loans modified	0
Installment and Other | Principal Forgiveness
Financing Receivable, Modifications [Line Items]
Loans modified	$ 0

LOANS AND ALLOWANCE FOR CRED_11

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Impaired Loans that are TDRs (Detail) $ in Thousands	Dec. 31, 2022 USD ($) contract
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	13
Recorded Investment | $	$ 896
Accruing
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	8
Recorded Investment | $	$ 682
Accruing | Residential mortgage | First lien
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	8
Recorded Investment | $	$ 682
Nonaccruing
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	5
Recorded Investment | $	$ 214
Nonaccruing | Residential mortgage | First lien
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	4
Recorded Investment | $	$ 212
Nonaccruing | Installment and Other
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	1
Recorded Investment | $	$ 2

LOANS AND ALLOWANCE FOR CRED_12

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Number of Loans Modified as TDRs (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) contract
Financing Receivable, Modifications [Line Items]
Number of Contracts | contract	1
Pre- Modification Investment Balance	$ 5
Post- Modification Investment Balance	$ 2

LOANS AND ALLOWANCE FOR CRED_13

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Loan Portfolio Summarized by Aging Categories (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	$ 2,298,313	$ 2,151,232
Loans		2,151,232
90+ (still accruing)	2,513	439
Non- Accrual		20,583
Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		2,141,853
90+ (still accruing)		132
Non- Accrual		20,583
Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		9,379
90+ (still accruing)		307
Non- Accrual		0
30 to 59 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	21,385
Loans		6,665
30 to 59 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		6,338
30 to 59 Days Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		327
60 to 89 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	1,257
Loans		646
60 to 89 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		567
60 to 89 Days Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		79
Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	25,155
Loans		7,750
Total Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		7,037
Total Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		713
Current
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	2,273,158
Loans		2,122,899
Current | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		2,114,233
Current | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		8,666
Commercial Real Estate | Owner-occupied
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	373,757	315,770
Loans		315,770
Commercial Real Estate | Owner-occupied | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	373,757
Loans		313,567
90+ (still accruing)	117	0
Non- Accrual		2,767
Commercial Real Estate | Owner-occupied | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		2,203
90+ (still accruing)		0
Non- Accrual		0
Commercial Real Estate | Owner-occupied | 30 to 59 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	13,852
Loans		31
Commercial Real Estate | Owner-occupied | 30 to 59 Days Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		0
Commercial Real Estate | Owner-occupied | 60 to 89 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	0
Loans		0
Commercial Real Estate | Owner-occupied | 60 to 89 Days Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		0
Commercial Real Estate | Owner-occupied | Total Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	13,969
Loans		31
Commercial Real Estate | Owner-occupied | Total Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		0
Commercial Real Estate | Owner-occupied | Current | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	359,788
Loans		310,769
Commercial Real Estate | Owner-occupied | Current | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		2,203
Commercial Real Estate | Non-owner occupied
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	694,638	608,043
Loans		608,043
Commercial Real Estate | Non-owner occupied | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	694,638
Loans		607,760
90+ (still accruing)	0	0
Non- Accrual		0
Commercial Real Estate | Non-owner occupied | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		283
90+ (still accruing)		0
Non- Accrual		0
Commercial Real Estate | Non-owner occupied | 30 to 59 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	152
Loans		0
Commercial Real Estate | Non-owner occupied | 30 to 59 Days Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		0
Commercial Real Estate | Non-owner occupied | 60 to 89 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	0
Loans		0
Commercial Real Estate | Non-owner occupied | 60 to 89 Days Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		0
Commercial Real Estate | Non-owner occupied | Total Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	152
Loans		0
Commercial Real Estate | Non-owner occupied | Total Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		0
Commercial Real Estate | Non-owner occupied | Current | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	694,486
Loans		607,760
Commercial Real Estate | Non-owner occupied | Current | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		283
Commercial Real Estate | Multi-family
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	150,675	138,832
Loans		138,832
Commercial Real Estate | Multi-family | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	150,675
Loans		138,832
90+ (still accruing)	0	0
Non- Accrual		0
Commercial Real Estate | Multi-family | 30 to 59 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	0
Loans		0
Commercial Real Estate | Multi-family | 60 to 89 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	0
Loans		0
Commercial Real Estate | Multi-family | Total Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	0
Loans		0
Commercial Real Estate | Multi-family | Current | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	150,675
Loans		138,832
Commercial Real Estate | Non-owner occupied residential
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	95,040	104,604
Loans		104,604
Commercial Real Estate | Non-owner occupied residential | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	95,040
Loans		104,047
90+ (still accruing)	192	0
Non- Accrual		81
Commercial Real Estate | Non-owner occupied residential | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		557
90+ (still accruing)		105
Non- Accrual		0
Commercial Real Estate | Non-owner occupied residential | 30 to 59 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	0
Loans		184
Commercial Real Estate | Non-owner occupied residential | 30 to 59 Days Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		0
Commercial Real Estate | Non-owner occupied residential | 60 to 89 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	0
Loans		0
Commercial Real Estate | Non-owner occupied residential | 60 to 89 Days Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		0
Commercial Real Estate | Non-owner occupied residential | Total Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	192
Loans		184
Commercial Real Estate | Non-owner occupied residential | Total Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		105
Commercial Real Estate | Non-owner occupied residential | Current | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	94,848
Loans		103,782
Commercial Real Estate | Non-owner occupied residential | Current | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		452
Acquisition and Development | 1-4 family residential construction
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	24,516	25,068
Loans		25,068
Acquisition and Development | 1-4 family residential construction | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	24,516
Loans		25,068
90+ (still accruing)	0	0
Non- Accrual		0
Acquisition and Development | 1-4 family residential construction | 30 to 59 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	0
Loans		446
Acquisition and Development | 1-4 family residential construction | 60 to 89 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	0
Loans		0
Acquisition and Development | 1-4 family residential construction | Total Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	0
Loans		446
Acquisition and Development | 1-4 family residential construction | Current | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	24,516
Loans		24,622
Acquisition and Development | Commercial and land development
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	115,249	158,308
Loans		158,308
Acquisition and Development | Commercial and land development | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	115,249
Loans		158,308
90+ (still accruing)	0	0
Non- Accrual		15,426
Acquisition and Development | Commercial and land development | 30 to 59 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	16
Loans		269
Acquisition and Development | Commercial and land development | 60 to 89 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	0
Loans		0
Acquisition and Development | Commercial and land development | Total Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	16
Loans		269
Acquisition and Development | Commercial and land development | Current | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	115,233
Loans		142,613
Commercial And Industrial
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	367,085	357,774
Loans		357,774
Commercial And Industrial | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	367,085
Loans		355,726
90+ (still accruing)	625	0
Non- Accrual		31
Commercial And Industrial | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		2,048
90+ (still accruing)		0
Non- Accrual		0
Commercial And Industrial | 30 to 59 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	27
Loans		464
Commercial And Industrial | 30 to 59 Days Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		0
Commercial And Industrial | 60 to 89 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	69
Loans		52
Commercial And Industrial | 60 to 89 Days Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		0
Commercial And Industrial | Total Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	721
Loans		516
Commercial And Industrial | Total Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		0
Commercial And Industrial | Current | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	366,364
Loans		355,179
Commercial And Industrial | Current | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		2,048
Municipal
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	9,812	12,173
Loans		12,173
Municipal | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	9,812
Loans		12,173
90+ (still accruing)	0	0
Non- Accrual		0
Municipal | 30 to 59 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	0
Loans		0
Municipal | 60 to 89 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	0
Loans		0
Municipal | Total Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	0
Loans		0
Municipal | Current | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	9,812
Loans		12,173
Residential Mortgage
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	266,239
Residential Mortgage | First lien
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	266,239	229,849
Loans		229,849
Residential Mortgage | First lien | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	266,239
Loans		225,584
90+ (still accruing)	721	132
Non- Accrual		1,838
Residential Mortgage | First lien | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		4,265
90+ (still accruing)		202
Non- Accrual		0
Residential Mortgage | First lien | 30 to 59 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	5,433
Loans		3,485
Residential Mortgage | First lien | 30 to 59 Days Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		327
Residential Mortgage | First lien | 60 to 89 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	1,058
Loans		414
Residential Mortgage | First lien | 60 to 89 Days Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		79
Residential Mortgage | First lien | Total Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	7,212
Loans		4,031
Residential Mortgage | First lien | Total Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		608
Residential Mortgage | First lien | Current | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	259,027
Loans		219,715
Residential Mortgage | First lien | Current | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		3,657
Residential Mortgage | Home equity – term
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	5,078	5,505
Loans		5,505
Residential Mortgage | Home equity – term | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	5,078
Loans		5,490
90+ (still accruing)	0	0
Non- Accrual		5
Residential Mortgage | Home equity – term | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		15
90+ (still accruing)		0
Non- Accrual		0
Residential Mortgage | Home equity – term | 30 to 59 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	20
Loans		0
Residential Mortgage | Home equity – term | 30 to 59 Days Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		0
Residential Mortgage | Home equity – term | 60 to 89 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	2
Loans		0
Residential Mortgage | Home equity – term | 60 to 89 Days Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		0
Residential Mortgage | Home equity – term | Total Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	22
Loans		0
Residential Mortgage | Home equity – term | Total Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		0
Residential Mortgage | Home equity – term | Current | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	5,056
Loans		5,485
Residential Mortgage | Home equity – term | Current | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		15
Residential Mortgage | Home equity – lines of credit
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	186,450	183,241
Loans		183,241
Residential Mortgage | Home equity – lines of credit | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	186,450
Loans		183,241
90+ (still accruing)	839	0
Non- Accrual		395
Residential Mortgage | Home equity – lines of credit | 30 to 59 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	1,801
Loans		1,395
Residential Mortgage | Home equity – lines of credit | 60 to 89 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	100
Loans		101
Residential Mortgage | Home equity – lines of credit | Total Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	2,740
Loans		1,496
Residential Mortgage | Home equity – lines of credit | Current | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	183,710
Loans		181,350
Installment and Other
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	9,774	12,065
Loans		12,065
Installment and Other | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	9,774
Loans		12,057
90+ (still accruing)	19	0
Non- Accrual		40
Installment and Other | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		8
90+ (still accruing)		0
Non- Accrual		0
Installment and Other | 30 to 59 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	84
Loans		64
Installment and Other | 30 to 59 Days Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		0
Installment and Other | 60 to 89 Days Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	28
Loans		0
Installment and Other | 60 to 89 Days Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		0
Installment and Other | Total Past Due | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	131
Loans		64
Installment and Other | Total Past Due | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		0
Installment and Other | Current | Loans, Excluding Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans	$ 9,643
Loans		11,953
Installment and Other | Current | Loans Acquired with Credit Deterioration
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans		$ 8

LOANS AND ALLOWANCE FOR CRED_14

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Schedule of Activity in Allowance for Loan Losses (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Jan. 01, 2023
Activity in allowance for loan losses
Balance, beginning of year	$ 25,178	$ 21,180	$ 20,151
Impact of adopting ASC 326	28,702	25,178
Provision for credit losses	1,682	4,160	1,090
Charge-offs	(1,105)	(410)	(1,118)
Recoveries	524	248	1,057
Balance, end of year	28,702	25,178
Balance, end of year		25,178	21,180
Cumulative Effect, Period of Adoption, Adjustment
Activity in allowance for loan losses
Impact of adopting ASC 326		2,423		$ 2,423
Balance, end of year		2,423
Unallocated
Activity in allowance for loan losses
Balance, beginning of year	245	237	218
Impact of adopting ASC 326	0
Provision for credit losses	0	8	19
Charge-offs	0	0	0
Recoveries	0	0	0
Balance, end of year	0
Balance, end of year		245	237
Unallocated | Cumulative Effect, Period of Adoption, Adjustment
Activity in allowance for loan losses
Impact of adopting ASC 326		(245)
Balance, end of year		(245)
Commercial
Activity in allowance for loan losses
Balance, beginning of year	21,301	17,943	16,247
Impact of adopting ASC 326	26,077
Provision for credit losses	1,583	3,265	1,661
Charge-offs	(760)	0	(956)
Recoveries	213	93	991
Balance, end of year	26,077
Balance, end of year		21,301	17,943
Commercial | Cumulative Effect, Period of Adoption, Adjustment
Activity in allowance for loan losses
Impact of adopting ASC 326		3,740
Balance, end of year		3,740
Commercial | Commercial Real Estate
Activity in allowance for loan losses
Balance, beginning of year	13,558	12,037	11,151
Impact of adopting ASC 326	17,873
Provision for credit losses	1,360	1,489	710
Charge-offs	(12)	0	(293)
Recoveries	110	32	469
Balance, end of year	17,873
Balance, end of year		13,558	12,037
Commercial | Commercial Real Estate | Cumulative Effect, Period of Adoption, Adjustment
Activity in allowance for loan losses
Impact of adopting ASC 326		2,857
Balance, end of year		2,857
Commercial | Acquisition and Development
Activity in allowance for loan losses
Balance, beginning of year	3,214	2,062	1,114
Impact of adopting ASC 326	2,241
Provision for credit losses	(764)	1,142	938
Charge-offs	0	0	0
Recoveries	5	10	10
Balance, end of year	2,241
Balance, end of year		3,214	2,062
Commercial | Acquisition and Development | Cumulative Effect, Period of Adoption, Adjustment
Activity in allowance for loan losses
Impact of adopting ASC 326		(214)
Balance, end of year		(214)
Commercial | Commercial and Industrial
Activity in allowance for loan losses
Balance, beginning of year	4,505	3,814	3,942
Impact of adopting ASC 326	8
Provision for credit losses	1,023	640	23
Charge-offs	(748)	0	(663)
Recoveries	98	51	512
Balance, end of year	8
Balance, end of year		4,505	3,814
Commercial | Commercial and Industrial | Cumulative Effect, Period of Adoption, Adjustment
Activity in allowance for loan losses
Impact of adopting ASC 326		928
Balance, end of year		928
Commercial | Municipal
Activity in allowance for loan losses
Balance, beginning of year	24	30	40
Impact of adopting ASC 326	157
Provision for credit losses	(36)	(6)	(10)
Charge-offs	0	0	0
Recoveries	0	0	0
Balance, end of year	157
Balance, end of year		24	30
Commercial | Municipal | Cumulative Effect, Period of Adoption, Adjustment
Activity in allowance for loan losses
Impact of adopting ASC 326		169
Balance, end of year		169
Consumer
Activity in allowance for loan losses
Balance, beginning of year	3,632	3,000	3,686
Impact of adopting ASC 326	2,625
Provision for credit losses	99	887	(590)
Charge-offs	(345)	(410)	(162)
Recoveries	311	155	66
Balance, end of year	2,625
Balance, end of year		3,632	3,000
Consumer | Cumulative Effect, Period of Adoption, Adjustment
Activity in allowance for loan losses
Impact of adopting ASC 326		(1,072)
Balance, end of year		(1,072)
Consumer | Residential Mortgage
Activity in allowance for loan losses
Balance, beginning of year	3,444	2,785	3,362
Impact of adopting ASC 326	2,424
Provision for credit losses	6	669	(517)
Charge-offs	(98)	(50)	(92)
Recoveries	193	40	32
Balance, end of year	2,424
Balance, end of year		3,444	2,785
Consumer | Residential Mortgage | Cumulative Effect, Period of Adoption, Adjustment
Activity in allowance for loan losses
Impact of adopting ASC 326		(1,121)
Balance, end of year		(1,121)
Consumer | Installment and Other
Activity in allowance for loan losses
Balance, beginning of year	188	215	324
Impact of adopting ASC 326	201
Provision for credit losses	93	218	(73)
Charge-offs	(247)	(360)	(70)
Recoveries	118	115	34
Balance, end of year	$ 201
Balance, end of year		188	$ 215
Consumer | Installment and Other | Cumulative Effect, Period of Adoption, Adjustment
Activity in allowance for loan losses
Impact of adopting ASC 326		49
Balance, end of year		$ 49

LOANS AND ALLOWANCE FOR CRED_15

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Summary of Ending Loan Balance Individually Evaluated for Impairment (Detail) $ in Thousands	Dec. 31, 2022 USD ($)
Loans allocated by:
Individually evaluated for impairment	$ 21,265
Collectively evaluated for impairment	2,129,967
Total Loans	2,151,232
Allowance for credit losses allocated by:
Individually evaluated for impairment	28
Collectively evaluated for impairment	25,150
Allowance for loan losses, Total	25,178
Commercial
Loans allocated by:
Individually evaluated for impairment	18,305
Collectively evaluated for impairment	1,702,267
Total Loans	1,720,572
Allowance for credit losses allocated by:
Individually evaluated for impairment	0
Collectively evaluated for impairment	21,301
Allowance for loan losses, Total	21,301
Commercial | Commercial Real Estate
Loans allocated by:
Individually evaluated for impairment	2,848
Collectively evaluated for impairment	1,164,401
Total Loans	1,167,249
Allowance for credit losses allocated by:
Individually evaluated for impairment	0
Collectively evaluated for impairment	13,558
Allowance for loan losses, Total	13,558
Commercial | Acquisition and Development
Loans allocated by:
Individually evaluated for impairment	15,426
Collectively evaluated for impairment	167,950
Total Loans	183,376
Allowance for credit losses allocated by:
Individually evaluated for impairment	0
Collectively evaluated for impairment	3,214
Allowance for loan losses, Total	3,214
Commercial | Commercial and Industrial
Loans allocated by:
Individually evaluated for impairment	31
Collectively evaluated for impairment	357,743
Total Loans	357,774
Allowance for credit losses allocated by:
Individually evaluated for impairment	0
Collectively evaluated for impairment	4,505
Allowance for loan losses, Total	4,505
Commercial | Municipal
Loans allocated by:
Individually evaluated for impairment	0
Collectively evaluated for impairment	12,173
Total Loans	12,173
Allowance for credit losses allocated by:
Individually evaluated for impairment	0
Collectively evaluated for impairment	24
Allowance for loan losses, Total	24
Consumer
Loans allocated by:
Individually evaluated for impairment	2,960
Collectively evaluated for impairment	427,700
Total Loans	430,660
Allowance for credit losses allocated by:
Individually evaluated for impairment	28
Collectively evaluated for impairment	3,604
Allowance for loan losses, Total	3,632
Consumer | Residential Mortgage
Loans allocated by:
Individually evaluated for impairment	2,920
Collectively evaluated for impairment	415,675
Total Loans	418,595
Allowance for credit losses allocated by:
Individually evaluated for impairment	28
Collectively evaluated for impairment	3,416
Allowance for loan losses, Total	3,444
Consumer | Installment and other loans
Loans allocated by:
Individually evaluated for impairment	40
Collectively evaluated for impairment	12,025
Total Loans	12,065
Allowance for credit losses allocated by:
Individually evaluated for impairment	0
Collectively evaluated for impairment	188
Allowance for loan losses, Total	188
Unallocated
Loans allocated by:
Individually evaluated for impairment	0
Collectively evaluated for impairment	0
Total Loans	0
Allowance for credit losses allocated by:
Individually evaluated for impairment	0
Collectively evaluated for impairment	245
Allowance for loan losses, Total	$ 245

PREMISES AND EQUIPMENT - Summar

PREMISES AND EQUIPMENT - Summary of Premises and Equipment (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) branchLocation	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Property, Plant and Equipment [Line Items]
Bank premises and equipment, gross	$ 60,471	$ 59,663
Less accumulated depreciation	31,078	30,335
Bank premises and equipment, net	29,393	29,328
Depreciation expense	$ 1,900	2,100	$ 2,300
Bank branch location closures | branchLocation	5
Reduction to gross premised related to pending sale	$ 6,200
Reduction in accumulated depreciation, write-offs and write-downs related to pending sale	(2,900)
Land
Property, Plant and Equipment [Line Items]
Bank premises and equipment, gross	7,556	7,583
Buildings and improvements
Property, Plant and Equipment [Line Items]
Bank premises and equipment, gross	24,570	24,813
Leasehold improvements
Property, Plant and Equipment [Line Items]
Bank premises and equipment, gross	5,557	5,359
Furniture and equipment
Property, Plant and Equipment [Line Items]
Bank premises and equipment, gross	22,195	21,849
Construction in progress
Property, Plant and Equipment [Line Items]
Bank premises and equipment, gross	$ 593	$ 59

LEASES - Narrative (Details)

LEASES - Narrative (Details)	Dec. 31, 2023
Minimum
Lessee, Lease, Description [Line Items]
Operating lease term	4 years
Maximum
Lessee, Lease, Description [Line Items]
Operating lease term	29 years

LEASES - Right-of-use Assets, L

LEASES - Right-of-use Assets, Lease Liabilities and Other Information related to Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease ROU assets	$ 10,824	$ 9,270
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other assets	Other assets
Operating lease ROU liabilities	$ 11,614	$ 9,976
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other liabilities	Other liabilities
Weighted-average remaining lease term (in years)	15 years 1 month 6 days	14 years 3 months 18 days
Weighted-average discount rate	4.40%	4.10%
Cash paid for operating lease liabilities	$ 1,224	$ 1,170
Operating lease expense	$ 1,305	$ 1,406

LEASES - Maturities of Lease Li

LEASES - Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
2024	$ 1,349
2025	1,371
2026	1,403
2027	1,437
2028	1,194
Thereafter	10,187
Total payments due	16,941
Less: imputed interest	5,327
Total lease liabilities	$ 11,614	$ 9,976

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS - Narrative (Details) - USD ($)		12 Months Ended
	Nov. 22, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Goodwill		$ 18,724,000	$ 18,724,000
Goodwill impairment	$ 0	0	0
Impairment of intangibles		0	0
Total assets acquired		67,200,000
Amortization expense		(953,000)	(1,105,000)	$ (1,275,000)
Customer Lists
Finite-Lived Intangible Assets [Line Items]
Acquired customer list		$ 289,000	$ 0

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS - Components of Other Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Finite-lived Intangible Assets [Roll Forward]
Balance, beginning of year	$ 3,078	$ 4,183
Amortization expense	(953)	(1,105)	$ (1,275)
Ending Balance	2,414	3,078	$ 4,183
Customer Lists
Finite-lived Intangible Assets [Roll Forward]
Acquired customer list	$ 289	$ 0

GOODWILL AND OTHER INTANGIBLE_5

GOODWILL AND OTHER INTANGIBLE ASSETS - Amortized Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 8,679	$ 8,415
Accumulated Amortization	6,265	5,337
Core deposit intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	8,390	8,390
Accumulated Amortization	6,247	5,312
Other client relationship intangibles
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	289	25
Accumulated Amortization	$ 18	$ 25

GOODWILL AND OTHER INTANGIBLE_6

GOODWILL AND OTHER INTANGIBLE ASSETS - Schedule of Estimated amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2024	$ 836
2025	656
2026	476
2027	297
2028	120
Thereafter	29
Total	$ 2,414	$ 3,078	$ 4,183

INCOME TAXES - Summary of Incom

INCOME TAXES - Summary of Income Tax Expense (Benefit) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Current expense	$ 10,021	$ 5,170	$ 7,072
Deferred (benefit) expense	(651)	(591)	942
Income tax expense	$ 9,370	$ 4,579	$ 8,014

INCOME TAXES - Reconciliation o

INCOME TAXES - Reconciliation of Effective Income Tax Rate to Statutory Federal Rate (Detail)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Statutory federal tax rate	21%	21%	21%
Increase (decrease) resulting from:
State taxes, net of federal benefit	1.50%	1.60%	1.10%
Tax exempt interest income	(2.50%)	(4.10%)	(1.70%)
Income from life insurance	(0.80%)	(1.30%)	(0.90%)
Disallowed interest expense	1.10%	0.30%	0%
Low-income housing credits and related expenses	(0.10%)	(0.20%)	(0.20%)
Merger-related expenses	0.30%	0%	0%
Share-based compensation and related expenses	(0.10%)	(0.50%)	0.20%
Other	0.40%	0.40%	0.10%
Effective income tax rate	20.80%	17.20%	19.60%

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income tax (benefit) expense related to net security losses	$ (10,000)	$ (34,000)	$ 134,000
Income tax penalties or interest	0	0	$ 0
Accrued penalties	0	$ 0
Federal operating loss carryforwards	1,800,000
State and Local operating loss carryforwards	$ 1,800,000

INCOME TAXES - Summary of Defer

INCOME TAXES - Summary of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Allowance for credit losses	$ 6,445	$ 5,594
Deferred compensation	491	434
Retirement and salary continuation plans	3,329	3,000
Share-based compensation	712	774
Off-balance sheet reserves	387	359
Nonaccrual loan interest	1,388	467
Deferred loan fees	342	493
Net unrealized losses on AFS securities	7,331	10,405
Net unrealized losses on cash flow hedges	54	204
Purchase accounting adjustments	745	896
Bonus accrual	845	1,241
Right-of-use lease liability	2,594	2,194
Net operating loss carryforward	1,770	1,974
Depreciation and other	677	99
Total deferred tax assets	27,110	28,134
Deferred tax liabilities:
Depreciation	493	0
Mortgage servicing rights	834	884
Purchase accounting adjustments	479	675
Right-of-use lease asset	2,433	2,054
Investment in partnerships	468	473
Other	386	17
Total deferred tax liabilities	5,093	4,103
Deferred tax asset, net	$ 22,017	$ 24,031

RETIREMENT PLANS (Detail)

RETIREMENT PLANS (Detail)	12 Months Ended
	Dec. 31, 2023 USD ($) plan	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Plan participant service requirement, period	1 month
Plan participant age required	18 years
Maximum annual contributions per employee	$ 66,000
Maximum annual contributions per employee, percent	100%
Employer matching contribution, percent of match of base contribution by employee	0.50
Employer matching contribution, percent of employee contribution	6%
Employer contribution expense	$ 859,000	$ 780,000	$ 669,000
Deferred compensation arrangement
Defined Benefit Plan Disclosure [Line Items]
Age at which a director or his beneficiaries will receive a monthly retirement benefit	65 years
Estimated present value of future benefits to be paid	$ 0	18,000
Plan expense	2,000	4,000	5,000
Supplemental discretionary deferred compensation plans
Defined Benefit Plan Disclosure [Line Items]
Plan expense	51,000	51,000	61,000
Trust account balance	2,200,000	2,000,000
Supplemental retirement and salary continuation plans
Defined Benefit Plan Disclosure [Line Items]
Estimated present value of future benefits to be paid	14,900,000	13,600,000
Plan expense	$ 1,900,000	2,000,000	1,700,000
Number of supplemental retirement and salary continuation plans | plan	2
Life insurance coverage post-retirement
Defined Benefit Plan Disclosure [Line Items]
Estimated present value of future benefits to be paid	$ 1,800,000	1,700,000
Plan expense	$ 130,000	$ 105,000	$ 104,000

SHARE-BASED COMPENSATION PLAN_2

SHARE-BASED COMPENSATION PLANS - Narrative (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding (in shares)	0	0
Options exercisable (in shares)	0	0
2011 Incentive Stock Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares reserved to be issued (in shares)	1,281,920
Number of shares available to be issued (in shares)	423,239
2011 Incentive Stock Plan | Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation expense	$ 3.4	$ 3	$ 2.3
Unrecognized compensation expense, weighted-average recognition period	1 year 8 months 12 days
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares reserved to be issued (in shares)	350,000
Number of shares available to be issued (in shares)	139,146
Maximum shares purchase, as percentage of salary	10%
Percentage of value of the shares on the semi-annual offering	95%

SHARE-BASED COMPENSATION PLAN_3

SHARE-BASED COMPENSATION PLANS - Summary of Nonvested Restricted Shares Activity (Details) - 2011 Incentive Stock Plan - Restricted stock awards	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Shares
Nonvested shares, beginning of year (in shares) | shares	284,909
Granted (in shares) | shares	149,501
Forfeited (in shares) | shares	(35,713)
Vested (in shares) | shares	(107,466)
Nonvested shares, at end of year (in shares) | shares	291,231
Weighted Average Grant Date Fair Value
Nonvested shares, beginning of year (in dollars per share) | $ / shares	$ 22.35
Granted (in dollars per share) | $ / shares	23.55
Forfeited (in dollars per share) | $ / shares	22.66
Vested (in dollars per share) | $ / shares	22.56
Nonvested shares, at end of year (in dollars per share) | $ / shares	$ 22.85

SHARE-BASED COMPENSATION PLAN_4

SHARE-BASED COMPENSATION PLANS - Schedule of Restricted Shares Compensation Expense (Details) - 2011 Incentive Stock Plan - Restricted stock awards - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted share award expense	$ 2,349	$ 2,012	$ 1,901
Restricted share award federal tax benefit	493	423	334
Fair value of shares vested	$ 2,460	$ 2,498	$ 1,539

SHARE-BASED COMPENSATION PLAN_5

SHARE-BASED COMPENSATION PLANS - Schedule of Employee Stock Purchase Plan Activity (Details) - Employee Stock Purchase Plan - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Employee Stock Ownership Plan (ESOP) Disclosures [Line Items]
Shares purchased (in shares)	6,449	5,885	8,755
Weighted average price of shares purchased (in dollars per share)	$ 21.14	$ 22.53	$ 15.58
Compensation expense recognized	$ 7	$ 15	$ 48

DEPOSITS - Narrative (Detail)

DEPOSITS - Narrative (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	May 12, 2023	Dec. 31, 2022
Deposit Liability [Line Items]
Total deposits	$ 2,558,814		$ 2,476,246
Noninterest-bearing	430,959		494,131
Interest-bearing	2,127,855		1,950,807
Brokered money market deposits	20,100		1,000
Brokered time deposits	$ 0		0
Discontinued Operations, Held-for-Sale or Disposed of by Sale
Deposit Liability [Line Items]
Total deposits		$ 18,700	31,300
Noninterest-bearing		4,300	7,800
Interest-bearing		$ 14,400	$ 23,500

DEPOSITS - Summary of Compositi

DEPOSITS - Summary of Composition of Deposits (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deposits [Abstract]
Noninterest-bearing demand deposits	$ 430,959	$ 501,963
Interest-bearing demand deposits	1,000,652	987,158
Savings	720,696	736,124
Time ($250,000 or less)	330,093	214,484
Time (over $250,000)	76,414	36,517
Total deposits	$ 2,558,814	$ 2,476,246

DEPOSITS - Scheduled Maturities

DEPOSITS - Scheduled Maturities of Time Deposits (Detail) $ in Thousands	Dec. 31, 2023 USD ($)
Deposits [Abstract]
2024	$ 381,911
2025	12,862
2026	5,193
2027	2,708
2028	2,567
Thereafter	1,266
Total	$ 406,507

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction, Loans To Related Party [Roll Forward]
Balance, beginning of year	$ 91
New loans	123
Repayments	(88)
Director and officer relationship changes	163
Balance, end of year	289
Deposits from related parties	$ 3,600	$ 4,000

SHORT-TERM BORROWINGS - Summary

SHORT-TERM BORROWINGS - Summary of the Use of Short-Term Borrowings (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Balance at year-end	$ 97,500	$ 104,684	$ 0
Weighted average interest rate at year-end	5.68%	4.45%	0%
Average balance during the year	$ 87,370	$ 13,846	$ 38,546
Average interest rate during the year	5.46%	3.97%	0.33%
Maximum month-end balance during the year	$ 120,984	$ 104,684	$ 55,729

SHORT-TERM BORROWINGS - Narrati

SHORT-TERM BORROWINGS - Narrative (Details) - Federal Home Loan Bank Program - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Line of Credit Facility [Line Items]
Available unsecured lines of credit	$ 973.3
Line of Credit
Line of Credit Facility [Line Items]
Available unsecured lines of credit	$ 52.5	$ 45.3

SHORT-TERM BORROWINGS - Summa_2

SHORT-TERM BORROWINGS - Summary of the Use of Securities Sold Under Agreements to Repurchase (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Balance at year-end	$ 9,785	$ 17,251	$ 23,301
Weighted average interest rate at year-end	0.76%	0.60%	0.11%
Average balance during the year	$ 14,099	$ 22,294	$ 22,888
Average interest rate during the year	0.80%	0.20%	0.14%
Maximum month-end balance during the year	$ 17,991	$ 26,399	$ 27,595
Fair value of securities underlying the agreements at year-end	$ 10,201	$ 17,188	$ 32,662

LONG-TERM DEBT - Schedule of Lo

LONG-TERM DEBT - Schedule of Long-Term Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Amount
Total FHLB Advances	$ 40,000	$ 1,455
Weighted Average Rate
Weighted Average Rate	4.20%	4.74%
FHLB fixed rate advances maturing
Amount
2025	$ 15,000	$ 0
2028	25,000	0
Total FHLB fixed rate advances maturing	$ 40,000	$ 0
Weighted Average Rate
2025	4.57%	0%
2028	3.98%	0%
Weighted Average Rate	4.20%	0%
FHLB amortizing advance requiring monthly principal and interest payments, maturing
Amount
2025	$ 0	$ 1,455
Weighted Average Rate
2025	0%	4.74%

LONG-TERM DEBT - Narrative (Det

LONG-TERM DEBT - Narrative (Detail)	12 Months Ended
	Dec. 31, 2023 USD ($) bank loan	Dec. 31, 2022 USD ($) loan
Line of Credit Facility [Line Items]
New long-term borrowings | loan	5	0
Federal Home Loan Bank Program
Line of Credit Facility [Line Items]
Collateral for all outstanding loans	$ 1,100,000,000
Available unsecured lines of credit	973,300,000
Letters of credit non-deposit	609,000
Letters of credit	0
Federal Home Loan Bank Program | Unsecured Debt
Line of Credit Facility [Line Items]
Available unsecured lines of credit	$ 20,000,000
Number of correspondent banks | bank	2
Borrowings under lines of credit	$ 0	$ 0

LONG-TERM DEBT - Summary of Fut

LONG-TERM DEBT - Summary of Future Principal Payments Required (Detail) $ in Thousands	Dec. 31, 2023 USD ($)
Debt Disclosure [Abstract]
2025	$ 15,000
2028	25,000
Total	$ 40,000

SUBORDINATED NOTES (Details)

SUBORDINATED NOTES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Notes payable	$ 40,000
Debt issuance costs	$ 407	$ 537
Debt issuance cost amortization period	10 years
Notes Payable | Subordinated Notes matures 2028
Debt Instrument [Line Items]
Notes payable	$ 32,100	$ 32,100
Fixed interest rate, percentage	6%
Subordinated debt, interest rate	8.78%
Notes Payable | Subordinated Notes matures 2028 | SOFR
Debt Instrument [Line Items]
Basis spread on variable rate	3.16%

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) swap riskParticipationAgreement rateCap	Dec. 31, 2022 USD ($) rateCap riskParticipationAgreement swap	Dec. 31, 2021 USD ($)
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Swap fee income	$ 1,039	$ 2,632	$ 293
Cash collateral held by counterparty for derivatives	6,600	5,400
Cash collateral received from counterparty for derivatives	$ 4,400	$ 8,500
Number of risk participation agreements with sold protection | riskParticipationAgreement	3
Number of new risk participation agreements | riskParticipationAgreement		1
Interest rate swaps | Commercial
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Number of new interest rate swaps | swap	9	14
Swap fee income	$ 1,000	$ 2,500
Interest rate swaps | Cash Flow Hedging
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Number of new interest rate swaps | swap	1
Derivative, notional amount	$ 75,000
Interest rate swaps | Designated as Hedging Instrument | Cash Flow Hedging
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, notional amount	125,000
Derivative liabilities		100,000
Interest rate swaps | Designated as Hedging Instrument | Cash Flow Hedging | Other liabilities
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative liabilities	50,000
Interest rate swaps | Not Designated as Hedging Instrument | Other liabilities
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative liabilities	$ 216,485	$ 128,385
Interest rate contract
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Number of derivatives | swap		2
Interest rate contract | Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Number of derivatives | swap	2
Interest rate contract | Not Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, notional amount	$ 444,800	$ 268,800
Interest Rate Cap
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Number of new interest rate caps | rateCap	0	1
Interest rate cap fees		$ 14
Risk Participation Agreement | Agent Bank
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Number of new risk participation agreements | riskParticipationAgreement	1	4
Upfront fee received	$ 31	$ 140
Risk Participation Agreement | Other liabilities
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, notional amount	32,700	29,000
Risk Participation Agreement | Other assets
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative, notional amount	11,000	4,900
Risk Participation Agreement | Not Designated as Hedging Instrument | Other liabilities
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative liabilities	$ 32,722	$ 29,019
Risk Participation Agreement, Sold Protection
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Number of risk participation agreements with sold protection | riskParticipationAgreement	4	3
Interest Rate Swap-Fixed Pay
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Number of new interest rate swaps | swap	3
Derivative, notional amount	$ 100,000

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS - Summary of Fair Value of Derivative Instruments (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Designated as Hedging Instrument
Fair Value
Total derivatives	$ (2,009,000)	$ (973,000)
Designated as Hedging Instrument | Interest rate swaps | Cash Flow Hedging
Notional Amount
Derivative liabilities		100,000,000
Fair Value
Derivative liabilities		(973,000)
Designated as Hedging Instrument | Other liabilities | Interest rate swaps | Cash Flow Hedging
Notional Amount
Derivative liabilities	50,000,000
Fair Value
Derivative liabilities	(426,000)
Designated as Hedging Instrument | Other liabilities | Interest rate swaps - commercial loans | Fair Value Hedging
Notional Amount
Derivative liabilities	100,000,000
Fair Value
Derivative liabilities	(1,718,000)
Designated as Hedging Instrument | Other assets | Interest rate contract | Cash Flow Hedging
Notional Amount
Derivative assets	75,000,000
Fair Value
Derivative assets	135,000
Not Designated as Hedging Instrument
Fair Value
Total derivatives	(76,000)	297,000
Not Designated as Hedging Instrument | Written options – rate cap
Notional Amount
Derivative liabilities		6,000,000
Fair Value
Derivative liabilities		(29,000)
Not Designated as Hedging Instrument | Other liabilities | Interest rate swaps
Notional Amount
Derivative liabilities	216,485,000	128,385,000
Fair Value
Derivative liabilities	(11,253,000)	(10,262,000)
Not Designated as Hedging Instrument | Other liabilities | Written options – rate cap
Notional Amount
Derivative liabilities	5,909,000
Fair Value
Derivative liabilities	(8,000)
Not Designated as Hedging Instrument | Other liabilities | Risk Participation Agreement
Notional Amount
Derivative liabilities	32,722,000	29,019,000
Fair Value
Derivative liabilities	(59,000)	(69,000)
Not Designated as Hedging Instrument | Other assets | Interest rate swaps
Notional Amount
Derivative assets	216,485,000	128,385,000
Fair Value
Derivative assets	11,157,000	10,437,000
Not Designated as Hedging Instrument | Other assets | Purchased options – rate cap
Notional Amount
Derivative assets	5,909,000	6,000,000
Fair Value
Derivative assets	8,000	29,000
Not Designated as Hedging Instrument | Other assets | Risk Participation Agreement
Notional Amount
Derivative assets	11,035,000	4,941,000
Fair Value
Derivative assets	28,000	16,000
Not Designated as Hedging Instrument | Other assets | Interest rate lock commitments with customers
Notional Amount
Derivative assets	2,181,000	1,356,000
Fair Value
Derivative assets	55,000	35,000
Not Designated as Hedging Instrument | Other assets | Forward sale commitments
Notional Amount
Derivative assets	688,000	3,483,000
Fair Value
Derivative assets	$ (4,000)	$ 140,000

DERIVATIVE FINANCIAL INSTRUME_5

DERIVATIVE FINANCIAL INSTRUMENTS - Carrying Amount and Cumulative Adjustment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Carrying Amounts of Hedged Assets	$ 100,000	$ 0
Cumulative Amounts of Fair Value Hedging Adjustments Included in the Carrying Amounts of the Hedged Assets	$ 1,722	$ 0
Hedged Asset, Statement of Financial Position [Extensible Enumeration]	Other liabilities	Other liabilities

DERIVATIVE FINANCIAL INSTRUME_6

DERIVATIVE FINANCIAL INSTRUMENTS - Effect of Derivative Financial Instruments on OCI and Net Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Amount of Gain (Loss) Recognized in OCI on Derivative	$ 682	$ (972)	$ 473
Reclassification adjustment for losses realized in net income	0	0	(757)
Amount of (Loss) Gain Recognized in Income	(372)	(113)	(168)
Interest rate products
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Amount of Gain (Loss) Recognized in OCI on Derivative	682	(972)	473
Interest rate products | Interest Income
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Reclassification adjustment for losses realized in net income	0
Interest rate products | Interest expense
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Reclassification adjustment for losses realized in net income		0	(757)
Interest rate products | Other operating expenses
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Amount of (Loss) Gain Recognized in Income	(232)	30	41
Interest rate swaps | Designated as Hedging Instrument
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Terminated derivative, notional amount			50,000
Amount of (Loss) Gain Recognized in Income			514
Interest rate swaps | Commercial | Interest Income
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Amount of (Loss) Gain Recognized in Income	4
Risk Participation Agreement | Other operating expenses
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Amount of (Loss) Gain Recognized in Income	(16)	88	(2)
Interest rate lock commitments with customers | Mortgage banking activities
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Amount of (Loss) Gain Recognized in Income	20	(318)	(320)
Forward sale commitments | Mortgage banking activities
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Amount of (Loss) Gain Recognized in Income	$ (144)	$ 88	$ 113

DERIVATIVE FINANCIAL INSTRUME_7

DERIVATIVE FINANCIAL INSTRUMENTS - Summary of Interest Rate Swap Components (Details) - Interest rate swaps	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
FHLB advances
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Weighted Average Pay Rate	3.49%
Weighted Average Receive Rate	5.34%
Weighted Average Maturity in Years	4 years 3 months 18 days
AFS securities
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Weighted Average Pay Rate	5.34%	3.81%
Weighted Average Receive Rate	3.73%	3.81%
Weighted Average Maturity in Years	8 months 12 days	1 year 2 months 12 days
Commercial loans
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Weighted Average Pay Rate	4.12%
Weighted Average Receive Rate	5.34%
Weighted Average Maturity in Years	3 years 8 months 12 days

SHAREHOLDERS_ EQUITY AND REGU_3

SHAREHOLDERS’ EQUITY AND REGULATORY CAPITAL - Narrative (Detail) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended			32 Months Ended
	Jan. 23, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2023	Jan. 01, 2023	Apr. 19, 2021	Sep. 30, 2015
Class of Stock [Line Items]
Impact of adopting ASC 326		$ 28,702	$ 25,178		$ 28,702
Off-balance-sheet, credit risk exposure			$ 1,633
Common stock reserved to be issued under dividend reinvestment and stock purchase plan (in shares)		1,045,000			1,045,000
Shares available to be issued under the plan (in shares)		665,000
Outstanding shares of common stock authorized to be repurchased (in shares)							978,000	416,000
Number of additional shares authorized to be repurchased							562,000
Shares repurchased under the program (in shares)		34,380	482,712	19,388	949,533
Total cost of shares repurchased under the program					$ 21,200
Shares repurchased under the program, price per share (in dollars per share)					$ 22.36
Stock available for future repurchases (in shares)		28,467			28,467
Stock available for future repurchases, percentage		0.30%			0.30%
Amount available for dividend distribution		$ 55,000			$ 55,000
Maximum amount available to loan nonbank affiliates		$ 32,100	$ 29,300		$ 32,100
Cumulative Effect, Period of Adoption, Adjustment
Class of Stock [Line Items]
Impact of adopting ASC 326			$ 2,423			$ 2,423
Off-balance-sheet, credit risk exposure						100
Allowance for credit losses on loans and off-balance sheet credit risk liability						$ 2,500
Subsequent Event
Class of Stock [Line Items]
Cash dividend declared by the Board (in dollars per share)	$ 0.20

SHAREHOLDERS_ EQUITY AND REGU_4

SHAREHOLDERS’ EQUITY AND REGULATORY CAPITAL - Schedule of Actual and Required Capital Amounts and Ratios (Detail) $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Orrstown Financial Services, Inc.
Total risk-based capital:
Actual, Amount	$ 326,878	$ 304,589
Actual, Ratio	0.130	0.127
For Capital Adequacy Purposes (includes applicable capital conservation buffer), Amount	$ 264,019	$ 250,939
For Capital Adequacy Purposes (includes applicable capital conservation buffer), Ratio	0.105	0.105
Tier 1 risk-based capital:
Actual, Amount	$ 272,677	$ 245,752
Actual, Ratio	0.108	0.103
For Capital Adequacy Purposes (includes applicable capital conservation buffer), Amount	$ 213,730	$ 203,141
For Capital Adequacy Purposes (includes applicable capital conservation buffer), Ratio	0.085	0.085
Tier 1 common equity risk-based capital:
Actual, Amount	$ 272,677	$ 245,752
Actual, Ratio	10.80%	10.30%
For Capital Adequacy Purposes (includes applicable capital conservation buffer), Amount	$ 176,013	$ 167,293
For Capital Adequacy Purposes (includes applicable capital conservation buffer), Ratio	7%	7%
Tier 1 leverage capital:
Actual, Amount	$ 272,677	$ 245,752
Actual, Ratio	0.089	0.085
For Capital Adequacy Purposes (includes applicable capital conservation buffer), Amount	$ 122,907	$ 116,325
For Capital Adequacy Purposes (includes applicable capital conservation buffer), Ratio	0.040	0.040
Orrstown Bank
Total risk-based capital:
Actual, Amount	$ 320,687	$ 292,933
Actual, Ratio	0.128	0.123
For Capital Adequacy Purposes (includes applicable capital conservation buffer), Amount	$ 263,942	$ 250,566
For Capital Adequacy Purposes (includes applicable capital conservation buffer), Ratio	0.105	0.105
To Be Well Capitalized Under Prompt Corrective Action Regulations, Amount	$ 251,373	$ 238,634
To Be Well Capitalized Under Prompt Corrective Action Regulations, Ratio	0.100	0.100
Tier 1 risk-based capital:
Actual, Amount	$ 292,160	$ 266,122
Actual, Ratio	0.116	0.112
For Capital Adequacy Purposes (includes applicable capital conservation buffer), Amount	$ 213,667	$ 202,839
For Capital Adequacy Purposes (includes applicable capital conservation buffer), Ratio	0.085	0.085
To Be Well Capitalized Under Prompt Corrective Action Regulations, Amount	$ 201,099	$ 190,907
To Be Well Capitalized Under Prompt Corrective Action Regulations, Ratio	0.080	0.080
Tier 1 common equity risk-based capital:
Actual, Amount	$ 292,160	$ 266,122
Actual, Ratio	11.60%	11.20%
For Capital Adequacy Purposes (includes applicable capital conservation buffer), Amount	$ 175,961	$ 167,044
For Capital Adequacy Purposes (includes applicable capital conservation buffer), Ratio	7%	7%
To Be Well Capitalized Under Prompt Corrective Action Regulations, Amount	$ 163,393	$ 155,112
To Be Well Capitalized Under Prompt Corrective Action Regulations, Ratio	6.50%	6.50%
Tier 1 leverage capital:
Actual, Amount	$ 292,160	$ 266,122
Actual, Ratio	0.095	0.092
For Capital Adequacy Purposes (includes applicable capital conservation buffer), Amount	$ 122,907	$ 116,219
For Capital Adequacy Purposes (includes applicable capital conservation buffer), Ratio	0.040	0.040
To Be Well Capitalized Under Prompt Corrective Action Regulations, Amount	$ 153,634	$ 145,273
To Be Well Capitalized Under Prompt Corrective Action Regulations, Ratio	0.050	0.050

EARNINGS PER SHARE - Schedule o

EARNINGS PER SHARE - Schedule of Earnings Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Net income	$ 35,663	$ 22,037	$ 32,881
Weighted average shares outstanding - basic (in shares)	10,340	10,553	10,967
Dilutive effect of share-based compensation (in shares)	95	153	139
Weighted average shares outstanding - diluted (in shares)	10,435	10,706	11,106
Per share information:
Basic earnings per share (in dollars per share)	$ 3.45	$ 2.09	$ 3
Diluted earnings per share (in dollars per share)	$ 3.42	$ 2.06	$ 2.96

EARNINGS PER SHARE - Narrative

EARNINGS PER SHARE - Narrative (Detail) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Restricted Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Average outstanding restricted stock excluded from computation of earnings per share (in shares)	6,398	29,414	0

FINANCIAL INSTRUMENTS WITH OF_3

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK - Schedule of Commitments and Conditional Obligations (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Home equity – lines of credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Commitments to fund	$ 337,460	$ 296,213
1-4 family residential construction loans
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Commitments to fund	40,330	49,538
Commercial real estate, construction and land development loans
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Commitments to fund	132,607	156,560
Commercial, industrial and other loans
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Commitments to fund	357,099	338,286
Standby letters of credit
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Commitments to fund	$ 24,529	$ 23,229

FINANCIAL INSTRUMENTS WITH OF_4

FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK - Narrative (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2023	Jan. 01, 2023
Fair Value Disclosures [Abstract]
Reserve in other liabilities	$ 1,600		$ 1,700
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Reserve in other liabilities	1,600		1,700
Off-balance-sheet, credit risk exposure	1,633
Off-balance sheet credit exposures expense	28	$ 57
MPF Program
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total outstanding balance of loans sold under the MPF Program	10,700		9,600
Limited recourse back on loans	$ 387		$ 385
Cumulative Effect, Period of Adoption, Adjustment
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Off-balance-sheet, credit risk exposure				$ 100

FAIR VALUE - Summary of Assets

FAIR VALUE - Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2018	Dec. 31, 2017
Investment securities:
Investment securities	$ 513,519	$ 513,728
U.S. Treasury securities
Investment securities:
Investment securities	17,840	17,291
U.S. government agencies
Investment securities:
Investment securities	4,151	5,135
States and political subdivisions
Investment securities:
Investment securities	203,122	197,414
GSE residential MBSs
Investment securities:
Investment securities	57,632	59,402
GSE residential CMOs
Investment securities:
Investment securities	73,102	68,378
Non-agency CMOs
Investment securities:
Investment securities	44,669	39,758
Other
Investment securities:
Investment securities	126	377
Fair Value, Measurements, Recurring
Investment securities:
Loans held for sale	5,816	10,880
Totals	530,718	535,125
Fair Value, Measurements, Recurring | Interest rate swaps
Investment securities:
Derivatives	11,383	10,517
Financial Liabilities
Derivatives	13,464	11,333
Fair Value, Measurements, Recurring | U.S. Treasury securities
Investment securities:
Investment securities	17,840	17,291
Fair Value, Measurements, Recurring | U.S. government agencies
Investment securities:
Investment securities	4,151			$ 5,135
Fair Value, Measurements, Recurring | States and political subdivisions
Investment securities:
Investment securities	203,122	197,414
Fair Value, Measurements, Recurring | GSE residential MBSs
Investment securities:
Investment securities	57,632	59,402
Fair Value, Measurements, Recurring | GSE Commercial MBSs
Investment securities:
Investment securities			$ 4,743
Fair Value, Measurements, Recurring | GSE residential CMOs
Investment securities:
Investment securities	73,102	68,378
Fair Value, Measurements, Recurring | Non-agency CMOs
Investment securities:
Investment securities	44,669	39,758
Fair Value, Measurements, Recurring | Asset-backed
Investment securities:
Investment securities	108,134	125,973
Fair Value, Measurements, Recurring | Other
Investment securities:
Investment securities	126	377
Fair Value, Measurements, Recurring | Level 1
Investment securities:
Loans held for sale	0	0
Totals	17,966	17,668
Fair Value, Measurements, Recurring | Level 1 | Interest rate swaps
Investment securities:
Derivatives	0	0
Financial Liabilities
Derivatives	0	0
Fair Value, Measurements, Recurring | Level 1 | U.S. Treasury securities
Investment securities:
Investment securities	17,840	17,291
Fair Value, Measurements, Recurring | Level 1 | U.S. government agencies
Investment securities:
Investment securities	0			0
Fair Value, Measurements, Recurring | Level 1 | States and political subdivisions
Investment securities:
Investment securities	0	0
Fair Value, Measurements, Recurring | Level 1 | GSE residential MBSs
Investment securities:
Investment securities	0	0
Fair Value, Measurements, Recurring | Level 1 | GSE Commercial MBSs
Investment securities:
Investment securities			0
Fair Value, Measurements, Recurring | Level 1 | GSE residential CMOs
Investment securities:
Investment securities	0	0
Fair Value, Measurements, Recurring | Level 1 | Non-agency CMOs
Investment securities:
Investment securities	0	0
Fair Value, Measurements, Recurring | Level 1 | Asset-backed
Investment securities:
Investment securities	0	0
Fair Value, Measurements, Recurring | Level 1 | Other
Investment securities:
Investment securities	126	377
Fair Value, Measurements, Recurring | Level 2
Investment securities:
Loans held for sale	5,816	10,880
Totals	484,844	490,229
Fair Value, Measurements, Recurring | Level 2 | Interest rate swaps
Investment securities:
Derivatives	11,328	10,482
Financial Liabilities
Derivatives	13,464	11,333
Fair Value, Measurements, Recurring | Level 2 | U.S. Treasury securities
Investment securities:
Investment securities	0	0
Fair Value, Measurements, Recurring | Level 2 | U.S. government agencies
Investment securities:
Investment securities	4,151			5,135
Fair Value, Measurements, Recurring | Level 2 | States and political subdivisions
Investment securities:
Investment securities	197,060	191,488
Fair Value, Measurements, Recurring | Level 2 | GSE residential MBSs
Investment securities:
Investment securities	57,632	59,402
Fair Value, Measurements, Recurring | Level 2 | GSE Commercial MBSs
Investment securities:
Investment securities			4,743
Fair Value, Measurements, Recurring | Level 2 | GSE residential CMOs
Investment securities:
Investment securities	73,102	68,378
Fair Value, Measurements, Recurring | Level 2 | Non-agency CMOs
Investment securities:
Investment securities	22,878	18,491
Fair Value, Measurements, Recurring | Level 2 | Asset-backed
Investment securities:
Investment securities	108,134	125,973
Fair Value, Measurements, Recurring | Level 2 | Other
Investment securities:
Investment securities	0	0
Fair Value, Measurements, Recurring | Level 3
Investment securities:
Loans held for sale	0	0
Totals	27,908	27,228
Fair Value, Measurements, Recurring | Level 3 | Interest rate swaps
Investment securities:
Derivatives	55	35
Financial Liabilities
Derivatives	0	0
Fair Value, Measurements, Recurring | Level 3 | U.S. Treasury securities
Investment securities:
Investment securities	0	0
Fair Value, Measurements, Recurring | Level 3 | U.S. government agencies
Investment securities:
Investment securities	0			$ 0
Fair Value, Measurements, Recurring | Level 3 | States and political subdivisions
Investment securities:
Investment securities	6,062	5,926
Fair Value, Measurements, Recurring | Level 3 | GSE residential MBSs
Investment securities:
Investment securities	0	0
Fair Value, Measurements, Recurring | Level 3 | GSE Commercial MBSs
Investment securities:
Investment securities			$ 0
Fair Value, Measurements, Recurring | Level 3 | GSE residential CMOs
Investment securities:
Investment securities	0	0
Fair Value, Measurements, Recurring | Level 3 | Non-agency CMOs
Investment securities:
Investment securities	21,791	21,267
Fair Value, Measurements, Recurring | Level 3 | Asset-backed
Investment securities:
Investment securities	0	0
Fair Value, Measurements, Recurring | Level 3 | Other
Investment securities:
Investment securities	$ 0	$ 0

FAIR VALUE - Narrative (Detail)

FAIR VALUE - Narrative (Detail)		12 Months Ended
	Dec. 23, 2022	Dec. 31, 2023 USD ($) security	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Fair value option, aggregate fair value exceeded principal amount		$ (1,500,000)	$ (1,200,000)
Valuation allowance for impairment of assets		0	0
Mortgage servicing rights impairment		0	(79,000)
Purchase and Assumption Agreement, deposit liability transferred, premium percent	6%
Individually evaluated loans
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Changes in fair value of impaired loans and foreclosed real estate		332,000	$ 0	$ (247,000)
Interest rate lock commitments with customers
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Increase (decrease) in fair value		$ 3,000
Level 3 | Municipal Bond
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Number of investment securities | security		1
Level 3 | Collateralized Mortgage Obligations
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Number of investment securities | security		3
Level 3 | Measurement Input, Pull Through | Interest rate lock commitments with customers
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Asset, measurement input (percent)		0.92
Level 3 | Measurement Input, Pull Through Increase (Decrease) | Interest rate lock commitments with customers
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Asset, measurement input (percent)		0.05

FAIR VALUE - Level 3 Fair Value

FAIR VALUE - Level 3 Fair Value Measurement Activity (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) investment	Dec. 31, 2022 USD ($) investment
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Number of investment transfers | investment	0	0
Level 3 | Investment securities
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance, beginning of year	$ 27,193	$ 23,147
Unrealized gains (losses) included in OCI	358	(1,859)
Purchases	871	21,237
Net discount accretion	62	56
Principal payments and other	(631)	(10)
Sales	0	(3,053)
Calls	0	(12,154)
Balance, end of year	27,853	27,193
Level 3 | Investment securities | Collateralized Mortgage Obligations
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
OTTI	0	(171)
Level 3 | Interest rate lock commitments with customers
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Balance, beginning of year	35	353
Total gains (losses) included in earnings	20	(318)
Balance, end of year	$ 55	$ 35

FAIR VALUE - Summary of Asset_2

FAIR VALUE - Summary of Assets Measured at Fair Value on Nonrecurring Basis (Detail) - Fair Value, Measurements, Nonrecurring - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	$ 514	$ 520
Commercial real estate | Owner-occupied
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	75	116
Commercial real estate | Non-owner occupied residential
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	0	9
Commercial And Industrial
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	164
Residential mortgage | First lien
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	219	309
Residential mortgage | Home equity – lines of credit
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	56	86
Level 1
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	0	0
Level 1 | Commercial real estate | Owner-occupied
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	0	0
Level 1 | Commercial real estate | Non-owner occupied residential
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	0	0
Level 1 | Commercial And Industrial
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	0
Level 1 | Residential mortgage | First lien
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	0	0
Level 1 | Residential mortgage | Home equity – lines of credit
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	0	0
Level 2
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	0	0
Level 2 | Commercial real estate | Owner-occupied
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	0	0
Level 2 | Commercial real estate | Non-owner occupied residential
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	0	0
Level 2 | Commercial And Industrial
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	0
Level 2 | Residential mortgage | First lien
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	0	0
Level 2 | Residential mortgage | Home equity – lines of credit
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	0	0
Level 3
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	514	520
Level 3 | Commercial real estate | Owner-occupied
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	75	116
Level 3 | Commercial real estate | Non-owner occupied residential
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	0	9
Level 3 | Commercial And Industrial
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	164
Level 3 | Residential mortgage | First lien
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	219	309
Level 3 | Residential mortgage | Home equity – lines of credit
Assets, Fair Value Disclosure [Abstract]
Individually evaluated loans	$ 56	$ 86

FAIR VALUE - Schedule of Additi

FAIR VALUE - Schedule of Additional Qualitative Information (Detail) - Fair Value, Measurements, Nonrecurring $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Individually evaluated loans | Measurement Input, Discount Rate | Minimum
Fair Value Inputs and Valuation Techniques [Line Items]
Asset, measurement input (percent)	0.033
Individually evaluated loans | Measurement Input, Discount Rate | Maximum
Fair Value Inputs and Valuation Techniques [Line Items]
Asset, measurement input (percent)	0.123
Individually evaluated loans | Appraisal of collateral
Fair Value Inputs and Valuation Techniques [Line Items]
Fair Value Estimate	$ 514
Individually evaluated loans | Appraisal of collateral | Measurement Input, Discount Rate | Minimum
Fair Value Inputs and Valuation Techniques [Line Items]
Asset, measurement input (percent)	0.10
Individually evaluated loans | Appraisal of collateral | Measurement Input, Discount Rate | Maximum
Fair Value Inputs and Valuation Techniques [Line Items]
Asset, measurement input (percent)	0.70
Impaired loans | Appraisal of collateral
Fair Value Inputs and Valuation Techniques [Line Items]
Fair Value Estimate		$ 520
Impaired loans | Appraisal of collateral | Minimum
Fair Value Inputs and Valuation Techniques [Line Items]
Asset, measurement input (percent)		0.0608
Impaired loans | Appraisal of collateral | Maximum
Fair Value Inputs and Valuation Techniques [Line Items]
Asset, measurement input (percent)		0.1793
Impaired loans | Appraisal of collateral | Measurement Input, Discount Rate | Minimum
Fair Value Inputs and Valuation Techniques [Line Items]
Asset, measurement input (percent)		0.10
Impaired loans | Appraisal of collateral | Measurement Input, Discount Rate | Maximum
Fair Value Inputs and Valuation Techniques [Line Items]
Asset, measurement input (percent)		0.25

FAIR VALUE - Schedule of Carryi

FAIR VALUE - Schedule of Carrying Amount and Estimated Fair Values of Financial Instruments (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financial Assets
Interest-bearing deposits with banks	$ 32,575	$ 32,346
Restricted investments in bank stock	11,992	10,642
Investment securities	513,519	513,728
Carrying Amount
Financial Assets
Cash and due from banks	32,586	28,477
Interest-bearing deposits with banks	32,575	32,346
Restricted investments in bank stock	11,992	10,642
Investment securities	513,519	513,728
Loans held for sale	5,816	10,880
Loans, net of allowance for credit losses	2,269,611	2,126,054
Accrued interest receivable	13,630	11,027
Financial Liabilities
Deposits	2,558,814	2,444,939
Deposits held for assumption in connection with sale of bank branches		31,307
Securities sold under agreements to repurchase and federal funds purchased	9,785	17,251
FHLB advances and other borrowings	137,500	106,139
Subordinated notes	32,093	32,026
Accrued interest payable	2,560	457
Off-balance sheet instruments	0	0
Carrying Amount | Interest rate swaps
Financial Assets
Derivatives	11,383	10,517
Financial Liabilities
Derivatives	13,464	11,333
Fair Value
Financial Liabilities
Subordinated notes		31,321
Fair Value | Fair Value
Financial Assets
Cash and due from banks	32,586	28,477
Interest-bearing deposits with banks	32,575	32,346
Investment securities	513,519	513,728
Loans held for sale	5,816	10,880
Loans, net of allowance for credit losses	2,159,745	1,991,164
Accrued interest receivable	13,630	11,027
Financial Liabilities
Deposits	2,555,904	2,440,660
Deposits held for assumption in connection with sale of bank branches		29,429
Securities sold under agreements to repurchase and federal funds purchased	9,785	17,251
FHLB advances and other borrowings	137,500	106,141
Subordinated notes	29,887
Accrued interest payable	2,560	457
Off-balance sheet instruments	0	0
Fair Value | Fair Value | Interest rate swaps
Financial Assets
Derivatives	11,383	10,517
Financial Liabilities
Derivatives	13,464	11,333
Fair Value | Level 1
Financial Assets
Cash and due from banks	32,586	28,477
Interest-bearing deposits with banks	32,575	32,346
Investment securities	17,966	17,668
Loans held for sale	0	0
Loans, net of allowance for credit losses	0	0
Accrued interest receivable	0	0
Financial Liabilities
Deposits	0	0
Deposits held for assumption in connection with sale of bank branches		0
Securities sold under agreements to repurchase and federal funds purchased	0	0
FHLB advances and other borrowings	0	0
Subordinated notes	0	0
Accrued interest payable	0	0
Off-balance sheet instruments	0	0
Fair Value | Level 1 | Interest rate swaps
Financial Assets
Derivatives	0	0
Financial Liabilities
Derivatives	0	0
Fair Value | Level 2
Financial Assets
Cash and due from banks	0	0
Interest-bearing deposits with banks	0	0
Investment securities	467,700	468,867
Loans held for sale	5,816	10,880
Loans, net of allowance for credit losses	0	0
Accrued interest receivable	4,987	4,441
Financial Liabilities
Deposits	2,555,904	2,440,660
Deposits held for assumption in connection with sale of bank branches		29,429
Securities sold under agreements to repurchase and federal funds purchased	9,785	17,251
FHLB advances and other borrowings	137,500	106,141
Subordinated notes	29,887	31,321
Accrued interest payable	2,560	457
Off-balance sheet instruments	0	0
Fair Value | Level 2 | Interest rate swaps
Financial Assets
Derivatives	11,328	10,482
Financial Liabilities
Derivatives	13,464	11,333
Fair Value | Level 3
Financial Assets
Cash and due from banks	0	0
Interest-bearing deposits with banks	0	0
Investment securities	27,853	27,193
Loans held for sale	0	0
Loans, net of allowance for credit losses	2,159,745	1,991,164
Accrued interest receivable	8,643	6,586
Financial Liabilities
Deposits	0	0
Deposits held for assumption in connection with sale of bank branches		0
Securities sold under agreements to repurchase and federal funds purchased	0	0
FHLB advances and other borrowings	0	0
Subordinated notes	0	0
Accrued interest payable	0	0
Off-balance sheet instruments	0	0
Fair Value | Level 3 | Interest rate swaps
Financial Assets
Derivatives	55	35
Financial Liabilities
Derivatives	$ 0	$ 0

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CLIENTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Receivables from customers	$ 697	$ 641	$ 702
Revenue from contracts with clients	19,479	19,464	18,933
Other service charges	600	456	356
Mortgage banking activities	591	407	5,909
Income from life insurance	2,482	2,339	2,273
Swap fee income	1,039	2,632	293
Other income	1,508	1,814	750
Investment securities (losses) gains	(47)	(160)	638
Total noninterest income	25,652	26,952	29,152
Service charges on deposit accounts and ATM fees
Disaggregation of Revenue [Line Items]
Revenue from contracts with clients	4,266	4,157	3,337
Trust and investment management income
Disaggregation of Revenue [Line Items]
Revenue from contracts with clients	7,691	7,631	7,896
Brokerage income
Disaggregation of Revenue [Line Items]
Revenue from contracts with clients	3,649	3,620	3,571
Interchange income
Disaggregation of Revenue [Line Items]
Revenue from contracts with clients	$ 3,873	$ 4,056	$ 4,129

ORRSTOWN FINANCIAL SERVICES, _3

ORRSTOWN FINANCIAL SERVICES, INC. (PARENT COMPANY ONLY) CONDENSED FINANCIAL INFORMATION - Condensed Balance Sheets (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets
Cash in bank subsidiary	$ 32,586	$ 28,477
Other assets	38,759	42,333
Total assets	3,064,240	2,922,408
Liabilities
Subordinated notes	32,093	32,026
Accrued interest and other liabilities	60,992	61,850
Total liabilities	2,799,184	2,693,512
Shareholders’ Equity
Common stock	583	584
Additional paid-in capital	189,027	189,264
Retained earnings	117,667	92,473
Accumulated other comprehensive loss	(28,476)	(39,913)
Treasury stock	(13,745)	(13,512)
Total shareholders’ equity	265,056	228,896	$ 271,656	$ 246,249
Total liabilities and shareholders’ equity	3,064,240	2,922,408
Orrstown Financial Services, Inc.
Assets
Cash in bank subsidiary	13,996	8,477
Investment in bank subsidiary	284,540	249,266
Other assets	659	3,466
Total assets	299,195	261,209
Liabilities
Subordinated notes	32,093	32,026
Accrued interest and other liabilities	2,046	287
Total liabilities	34,139	32,313
Shareholders’ Equity
Common stock	583	584
Additional paid-in capital	189,027	189,264
Retained earnings	117,667	92,473
Accumulated other comprehensive loss	(28,476)	(39,913)
Treasury stock	(13,745)	(13,512)
Total shareholders’ equity	265,056	228,896
Total liabilities and shareholders’ equity	$ 299,195	$ 261,209

ORRSTOWN FINANCIAL SERVICES, _4

ORRSTOWN FINANCIAL SERVICES, INC. (PARENT COMPANY ONLY) CONDENSED FINANCIAL INFORMATION - Condensed Statements of Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income
Other income	$ 1,508	$ 1,814	$ 750
Expenses
Interest on subordinated notes	2,017	2,013	2,009
Share-based compensation	2,356	2,154	1,949
Merger-related expenses	1,059	0	0
Provision for legal settlement	0	13,000	0
Income tax benefit	9,370	4,579	8,014
Net income	35,663	22,037	32,881
Orrstown Financial Services, Inc.
Income
Dividends from bank subsidiary	14,000	27,000	16,000
Interest income from bank subsidiary	158	29	25
Other income	21	16	119
Total income	14,179	27,045	16,144
Expenses
Interest on subordinated notes	2,017	2,013	2,009
Share-based compensation	484	511	433
Management fee to bank subsidiary	1,449	1,341	1,089
Merger-related expenses	851	0	0
Provision for legal settlement	0	13,000	0
Other expenses	638	912	704
Total expenses	5,439	17,777	4,235
Income before income tax benefit and equity in undistributed income of subsidiaries	8,740	9,268	11,909
Income tax benefit	(1,106)	(3,726)	(863)
Income before equity in undistributed income of subsidiaries	9,846	12,994	12,772
Equity in undistributed income of subsidiaries	25,817	9,043	20,109
Net income	$ 35,663	$ 22,037	$ 32,881

ORRSTOWN FINANCIAL SERVICES, _5

ORRSTOWN FINANCIAL SERVICES, INC. (PARENT COMPANY ONLY) CONDENSED FINANCIAL INFORMATION - Condensed Statements of Cash Flows (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income	$ 35,663	$ 22,037	$ 32,881
Adjustments to reconcile net income to cash provided by operating activities:
Deferred income tax expense (benefit)	(651)	(591)	942
Share-based compensation	2,356	2,154	1,949
Decrease (increase) in other assets	678	2,043	1,533
Net cash provided by operating activities	43,701	36,192	40,811
Cash flows from investing activities:
Net cash used in investing activities	(153,248)	(270,991)	(2,013)
Cash flows from financing activities:
Dividends paid	(8,485)	(8,264)	(8,280)
Payments to repurchase common stock	(2,585)	(14,172)	(1,869)
Net cash provided by financing activities	113,885	86,912	44,654
Net increase (decrease) in cash and cash equivalents	4,338	(147,887)	83,452
Cash and cash equivalents at beginning of year	60,823	208,710	125,258
Cash and cash equivalents at end of year	65,161	60,823	208,710
Orrstown Financial Services, Inc.
Cash flows from operating activities:
Net income	35,663	22,037	32,881
Adjustments to reconcile net income to cash provided by operating activities:
Amortization	67	63	59
Deferred income tax expense (benefit)	8	(7)	(4)
Equity in undistributed income of subsidiaries	(25,817)	(9,043)	(20,109)
Share-based compensation	484	511	433
Increase (decrease) in accrued interest and other liabilities	1,759	231	(40)
Decrease (increase) in other assets	2,795	(2,915)	375
Net cash provided by operating activities	14,959	10,877	13,595
Cash flows from investing activities:
Net cash paid for acquisitions	0	0	0
Net cash used in investing activities	0	0	0
Cash flows from financing activities:
Dividends paid	(8,485)	(8,264)	(8,280)
Proceeds from issuance of common stock	1,872	1,644	1,516
Payments to repurchase common stock	(2,963)	(14,468)	(2,383)
Other, net	136	143	136
Net cash provided by financing activities	(9,440)	(20,945)	(9,011)
Net increase (decrease) in cash and cash equivalents	5,519	(10,068)	4,584
Cash and cash equivalents at beginning of year	8,477	18,545	13,961
Cash and cash equivalents at end of year	$ 13,996	$ 8,477	$ 18,545

CONTINGENCIES (Detail)

CONTINGENCIES (Detail) $ in Thousands	Dec. 07, 2022 USD ($)	Dec. 31, 2023 claim
Commitments and Contingencies Disclosure [Abstract]
Number of legal proceedings that might have a material effect on the results of operations | claim		0
SEPTA Class Action | Settled Litigation
Loss Contingencies [Line Items]
Litigation settlement, amount awarded to other party	$ 15,000
Indemnification costs	$ 13,000

Uncategorized Items - orrf-2023

Label	Element	Value
Accounting Standards Update [Extensible Enumeration]	us-gaap_AccountingStandardsUpdateExtensibleList	Accounting Standards Update 2016-13 [Member]