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SHARE-BASED COMPENSATION PLANS - Schedule of Restricted Shares Compensation Expense (Details) - Orrstown 2011 Incentive Stock Plan - Restricted Stock - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2024
Jun. 30, 2023
Jun. 30, 2024
Jun. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]        
Restricted share award expense $ 864 $ 534 $ 1,809 $ 1,150
Restricted share award tax benefit 181 112 380 242
Fair value of shares vested $ 578 $ 423 $ 3,466 $ 2,460