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ORRSTOWN FINANCIAL SERVICES, INC. (PARENT COMPANY ONLY) CONDENSED FINANCIAL INFORMATION - Condensed Statements of Income (Detail) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Income |  |  |
Other income | $ 427 | $ 331 | $ 320
Expenses |  |  |
Interest on short-term borrowings | 85 | 623 | 81
Interest on subordinated notes | 2,006 | 1,987 | 73
Total interest expense | 16,024 | 23,699 | 13,510
Share-based compensation | 2,092 | 1,586 | 1,493
Merger related expenses | 1,310 | 8,964 | 3,197
Income tax benefit | 6,048 | 2,710 | 1,640
Net income | 26,463 | 16,924 | 12,805
Orrstown Financial Services, Inc. |  |  |
Income |  |  |
Dividends from bank subsidiary | 14,000 | 2,000 | 4,450
Interest income from bank subsidiary | 76 | 257 | 7
Other income | 62 | 55 | 102
Total income | 14,138 | 2,312 | 4,559
Expenses |  |  |
Interest on short-term borrowings | 0 | 0 | 57
Interest on subordinated notes | 2,006 | 1,987 | 73
Total interest expense | 2,006 | 1,987 | 130
Share-based compensation | 463 | 236 | 205
Management fee to bank subsidiary | 1,254 | 1,350 | 1,042
Merger related expenses | 0 | 1,574 | 1,545
Other expenses | 1,324 | 802 | 656
Total expenses | 5,047 | 5,949 | 3,578
Income (loss) before income tax benefit and equity in undistributed income of subsidiaries | 9,091 | (3,637) | 981
Income tax benefit | (1,022) | (1,182) | (735)
(Loss) income before equity in undistributed income of subsidiaries | 10,113 | (2,455) | 1,716
Equity in undistributed income of subsidiaries | 16,350 | 19,379 | 11,089
Net income | $ 26,463 | $ 16,924 | $ 12,805

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- Definition This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 25 -Paragraph 23 -URI http://asc.fasb.org/extlink&oid=116868678&loc=d3e1043-128460 + Details
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