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ORRSTOWN FINANCIAL SERVICES, INC. (PARENT COMPANY ONLY) FINANCIAL INFORMATION - Condensed Statements of Cash Flows (Detail) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2015 | Dec. 31, 2014 | Dec. 31, 2013
Cash flows from operating activities: |  |  |
Net income | $ 7,874,000 | $ 29,142,000 | $ 10,004,000
Adjustments to reconcile net income to cash used in operating activities: |  |  |
Deferred income taxes | 797,000 | (16,223,000) | 0
Share-based compensation | 740,000 | 190,000 | 129,000
Other, net | (963,000) | 1,629,000 | 12,356,000
Net cash provided by operating activities | 12,158,000 | 17,258,000 | 32,960,000
Cash flows from investing activities: |  |  |
Net cash provided by (used in) investing activities | (107,346,000) | 727,000 | (89,681,000)
Cash flows from financing activities: |  |  |
Dividends paid | (1,822,000) | 0 | 0
Proceeds from issuance of common stock | 190,000 | 105,000 | 253,000
Payments to repurchase common stock | (808,680) | 0 | 0
Net cash provided by (used in) financing activities | 92,119,000 | (24,136,000) | (56,407,000)
Net decrease in cash and cash equivalents | (3,069,000) | (6,151,000) | (113,128,000)
Cash and cash equivalents at beginning of year | 31,409,000 | 37,560,000 | 150,688,000
Cash and cash equivalents at end of year | 28,340,000 | 31,409,000 | 37,560,000
Parent Company |  |  |
Cash flows from operating activities: |  |  |
Net income | 7,874,000 | 29,142,000 | 10,004,000
Adjustments to reconcile net income to cash used in operating activities: |  |  |
Deferred income taxes | (53,000) | (25,000) | 0
Gains on affiliate dissolution | 0 | (54,000) | 0
Equity in (undistributed income) distributions in excess of income of bank subsidiary | 8,540,000 | (29,932,000) | (11,019,000)
Share-based compensation | 34,000 | 17,000 | 129,000
Net change in other liabilities | 17,000 | (26,000) | 62,000
Other, net | (611,000) | (270,000) | (182,000)
Net cash provided by operating activities | 15,801,000 | (1,148,000) | (1,006,000)
Cash flows from investing activities: |  |  |
Investment in bank subsidiary | 0 | (161,000) | 0
Other | 0 | 89,000 | 0
Net cash provided by (used in) investing activities | 0 | (72,000) | 0
Cash flows from financing activities: |  |  |
Dividends paid | (1,822,000) | 0 | 0
Proceeds from issuance of common stock | 794,000 | 105,000 | 253,000
Payments to repurchase common stock | (809,000) | 0 | 0
Net cash provided by (used in) financing activities | (1,837,000) | 105,000 | 253,000
Net decrease in cash and cash equivalents | 13,964,000 | (1,115,000) | (753,000)
Cash and cash equivalents at beginning of year | 389,000 | 1,504,000 | 2,257,000
Cash and cash equivalents at end of year | $ 14,353,000 | $ 389,000 | $ 1,504,000

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