XML 66 R56.htm IDEA: XBRL DOCUMENT
v3.23.3

LOANS AND ALLOWANCE FOR CREDIT LOSSES - Activity in Allowance for Loan Losses (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2023 | Sep. 30, 2022 | Sep. 30, 2023 | Sep. 30, 2022 | Jan. 01, 2023
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period | $ 28,383 |  | $ 25,178 |  |
Balance, beginning of period |  | $ 23,279 | 25,178 | $ 21,180 |
Impact of adopting CECL | 28,278 |  | 28,278 |  |
Provision for credit losses | 136 | 1,500 | 1,264 | 3,575 |
Provision for loan losses |  | 1,500 | 1,264 | 3,575 |
Charge-offs | (342) | (111) | (1,056) | (254) |
Recoveries | 101 | 41 | 469 | 208 |
Balance end of period | 28,278 |  | 28,278 |  |
Balance, end of period |  | 24,709 |  | 24,709 |
Cumulative Effect, Period of Adoption, Adjustment |  |  |  |  |
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period |  |  | 2,423 |  |
Impact of adopting CECL |  |  |  |  | $ 2,423
Unallocated |  |  |  |  |
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period | 0 |  |  |  |
Balance, beginning of period |  | 237 | 245 | 237 |
Impact of adopting CECL | 0 |  | 0 |  |
Provision for credit losses | 0 |  | 0 |  |
Provision for loan losses |  | 8 |  | 8 |
Charge-offs | 0 | 0 | 0 | 0 |
Recoveries | 0 | 0 | 0 | 0 |
Balance end of period | 0 |  | 0 |  |
Balance, end of period |  | 245 |  | 245 |
Unallocated | Cumulative Effect, Period of Adoption, Adjustment |  |  |  |  |
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period |  |  | (245) |  |
Impact of adopting CECL |  |  |  |  |
Commercial |  |  |  |  |
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period | 25,784 |  |  |  |
Balance, beginning of period |  | 19,815 | 21,301 | 17,943 |
Impact of adopting CECL | 25,447 |  | 25,447 |  |
Provision for credit losses | (121) |  | 977 |  |
Provision for loan losses |  | 1,188 |  | 3,046 |
Charge-offs | (267) | (87) | (760) | (202) |
Recoveries | 51 | 33 | 189 | 162 |
Balance end of period | 25,447 |  | 25,447 |  |
Balance, end of period |  | 20,949 |  | 20,949 |
Commercial | Cumulative Effect, Period of Adoption, Adjustment |  |  |  |  |
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period |  |  | 3,740 |  |
Impact of adopting CECL |  |  |  |  |
Commercial | Commercial Real Estate |  |  |  |  |
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period | 16,996 |  |  |  |
Balance, beginning of period |  | 12,294 | 13,558 | 12,037 |
Impact of adopting CECL | 16,840 |  | 16,840 |  |
Provision for credit losses | (173) |  | 335 |  |
Provision for loan losses |  | 551 |  | 776 |
Charge-offs | 0 | 0 | (12) | 0 |
Recoveries | 17 | 0 | 102 | 32 |
Balance end of period | 16,840 |  | 16,840 |  |
Balance, end of period |  | 12,845 |  | 12,845 |
Commercial | Commercial Real Estate | Cumulative Effect, Period of Adoption, Adjustment |  |  |  |  |
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period |  |  | 2,857 |  |
Impact of adopting CECL |  |  |  |  |
Commercial | Acquisition and Development |  |  |  |  |
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period | 2,767 |  |  |  |
Balance, beginning of period |  | 3,024 | 3,214 | 2,062 |
Impact of adopting CECL | 2,893 |  | 2,893 |  |
Provision for credit losses | 125 |  | (111) |  |
Provision for loan losses |  | 342 |  | 1,295 |
Charge-offs | 0 | 0 | 0 | 0 |
Recoveries | 1 | 1 | 4 | 10 |
Balance end of period | 2,893 |  | 2,893 |  |
Balance, end of period |  | 3,367 |  | 3,367 |
Commercial | Acquisition and Development | Cumulative Effect, Period of Adoption, Adjustment |  |  |  |  |
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period |  |  | (214) |  |
Impact of adopting CECL |  |  |  |  |
Commercial | Commercial and Industrial |  |  |  |  |
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period | 5,854 |  |  |  |
Balance, beginning of period |  | 4,471 | 4,505 | 3,814 |
Impact of adopting CECL | 5,558 |  | 5,558 |  |
Provision for credit losses | (62) |  | 790 |  |
Provision for loan losses |  | 296 |  | 980 |
Charge-offs | (267) | (87) | (748) | (202) |
Recoveries | 33 | 32 | 83 | 120 |
Balance end of period | 5,558 |  | 5,558 |  |
Balance, end of period |  | 4,712 |  | 4,712 |
Commercial | Commercial and Industrial | Cumulative Effect, Period of Adoption, Adjustment |  |  |  |  |
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period |  |  | 928 |  |
Impact of adopting CECL |  |  |  |  |
Commercial | Municipal |  |  |  |  |
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period | 167 |  |  |  |
Balance, beginning of period |  | 26 | 24 | 30 |
Impact of adopting CECL | 156 |  | 156 |  |
Provision for credit losses | (11) |  | (37) |  |
Provision for loan losses |  | (1) |  | (5) |
Charge-offs | 0 | 0 | 0 | 0 |
Recoveries | 0 | 0 | 0 | 0 |
Balance end of period | 156 |  | 156 |  |
Balance, end of period |  | 25 |  | 25 |
Commercial | Municipal | Cumulative Effect, Period of Adoption, Adjustment |  |  |  |  |
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period |  |  | 169 |  |
Impact of adopting CECL |  |  |  |  |
Consumer |  |  |  |  |
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period | 2,599 |  |  |  |
Balance, beginning of period |  | 3,227 | 3,632 | 3,000 |
Impact of adopting CECL | 2,831 |  | 2,831 |  |
Provision for credit losses | 257 |  | 287 |  |
Provision for loan losses |  | 304 |  | 521 |
Charge-offs | (75) | (24) | (296) | (52) |
Recoveries | 50 | 8 | 280 | 46 |
Balance end of period | 2,831 |  | 2,831 |  |
Balance, end of period |  | 3,515 |  | 3,515 |
Consumer | Cumulative Effect, Period of Adoption, Adjustment |  |  |  |  |
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period |  |  | (1,072) |  |
Impact of adopting CECL |  |  |  |  |
Consumer | Residential Mortgage |  |  |  |  |
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period | 2,307 |  |  |  |
Balance, beginning of period |  | 3,004 | 3,444 | 2,785 |
Impact of adopting CECL | 2,577 |  | 2,577 |  |
Provision for credit losses | 239 |  | 163 |  |
Provision for loan losses |  | 309 |  | 508 |
Charge-offs | 0 | 0 | (98) | (10) |
Recoveries | 31 | 2 | 189 | 32 |
Balance end of period | 2,577 |  | 2,577 |  |
Balance, end of period |  | 3,315 |  | 3,315 |
Consumer | Residential Mortgage | Cumulative Effect, Period of Adoption, Adjustment |  |  |  |  |
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period |  |  | (1,121) |  |
Impact of adopting CECL |  |  |  |  |
Consumer | Installment and Other |  |  |  |  |
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period | 292 |  |  |  |
Balance, beginning of period |  | 223 | 188 | 215 |
Impact of adopting CECL | 254 |  | 254 |  |
Provision for credit losses | 18 |  | 124 |  |
Provision for loan losses |  | (5) |  | 13 |
Charge-offs | (75) | (24) | (198) | (42) |
Recoveries | 19 | 6 | 91 | 14 |
Balance end of period | $ 254 |  | 254 |  |
Balance, end of period |  | $ 200 |  | $ 200 |
Consumer | Installment and Other | Cumulative Effect, Period of Adoption, Adjustment |  |  |  |  |
Activity in allowance for loan losses |  |  |  |  |
Balance, beginning of period |  |  | $ 49 |  |
Impact of adopting CECL |  |  |  |  |

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_AllowanceForLoanAndLeaseLossesRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount excluding accrued interest, of allowance for credit loss on financing receivable. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossExcludingAccruedInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (1) -Publisher SEC Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (3) -Publisher SEC Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (c) -Publisher SEC Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(1) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of increase in allowance for credit loss on financing receivable from recovery. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479294/326-20-55-79 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(4) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of writeoff of financing receivable, charged against allowance for credit loss. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479294/326-20-55-79 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(3) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, excluding accrued interest, of credit loss expense (reversal of expense) on financing receivable. Excludes net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 + Details
Name: | us-gaap_FinancingReceivableExcludingAccruedInterestCreditLossExpenseReversal
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of credit loss expense (reversal of expense) for financing receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(11)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1 + Details
Name: | us-gaap_ProvisionForLoanLossesExpensed
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_UnallocatedFinancingReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ClassOfFinancingReceivableTypeOfBorrowerAxis=us-gaap_CommercialBorrowerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=orrf_AcquisitionAndDevelopmentPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=orrf_CommercialAndIndustrialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=orrf_MunicipalMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ClassOfFinancingReceivableTypeOfBorrowerAxis=us-gaap_ConsumerBorrowerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ResidentialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=orrf_InstallmentandOtherLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |