XML 55 R31.htm IDEA: XBRL DOCUMENT
v3.20.1

Loans (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2020
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract] |
Schedule of classes of loan portfolio summarized by the aggregate risk rating | The following table presents the classes of the loan portfolio summarized by the aggregate pass rating and the classified ratings of special mention, substandard, and doubtful within the Corporation’s internal risk rating system as of March 31, 2020, and December 31, 2019:
In thousands |  | Pass |  | Special Mention |  | Substandard |  | Doubtful |  | Total
MARCH 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Originated Loans |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 143,190 |  |  | $ | 11,004 |  |  | $ | 685 |  |  | $ | — |  |  | $ | 154,879 |
Commercial real estate |  | 425,265 |  |  | 29,706 |  |  | 10,539 |  |  | — |  |  | 465,510 |
Commercial real estate construction |  | 24,094 |  |  | 1,191 |  |  | — |  |  | — |  |  | 25,285 |
Residential mortgage |  | 364,937 |  |  | 4,930 |  |  | 180 |  |  | — |  |  | 370,047 |
Home equity lines of credit |  | 90,737 |  |  | 619 |  |  | 68 |  |  | — |  |  | 91,424 |
Consumer |  | 12,726 |  |  | — |  |  | — |  |  | — |  |  | 12,726 |
Total Originated Loans |  | 1,060,949 |  |  | 47,450 |  |  | 11,472 |  |  | — |  |  | 1,119,871 |
Acquired Loans |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | 50,296 |  |  | 2,166 |  |  | 1,518 |  |  | — |  |  | 53,980 |
Commercial real estate |  | 273,838 |  |  | 19,206 |  |  | 4,861 |  |  | — |  |  | 297,905 |
Commercial real estate construction |  | 17,216 |  |  | 1,697 |  |  | — |  |  | — |  |  | 18,913 |
Residential mortgage |  | 80,513 |  |  | 3,603 |  |  | 2,273 |  |  | — |  |  | 86,389 |
Home equity lines of credit |  | 26,729 |  |  | 87 |  |  | 363 |  |  | — |  |  | 27,179 |
Consumer |  | 1,769 |  |  | — |  |  | 33 |  |  | — |  |  | 1,802 |
Total Acquired Loans |  | 450,361 |  |  | 26,759 |  |  | 9,048 |  |  | — |  |  | 486,168 |
Total Loans |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | 193,486 |  |  | 13,170 |  |  | 2,203 |  |  | — |  |  | 208,859 |
Commercial real estate |  | 699,103 |  |  | 48,912 |  |  | 15,400 |  |  | — |  |  | 763,415 |
Commercial real estate construction |  | 41,310 |  |  | 2,888 |  |  | — |  |  | — |  |  | 44,198 |
Residential mortgage |  | 445,450 |  |  | 8,533 |  |  | 2,453 |  |  | — |  |  | 456,436 |
Home equity lines of credit |  | 117,466 |  |  | 706 |  |  | 431 |  |  | — |  |  | 118,603 |
Consumer |  | 14,495 |  |  | — |  |  | 33 |  |  | — |  |  | 14,528 |
Total Loans |  | $ | 1,511,310 |  |  | $ | 74,209 |  |  | $ | 20,520 |  |  | $ | — |  |  | $ | 1,606,039 |
In thousands |  | Pass |  | Special Mention |  | Substandard |  | Doubtful |  | Total
DECEMBER 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Originated Loans |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 132,791 |  |  | $ | 12,249 |  |  | $ | 716 |  |  | $ | — |  |  | $ | 145,756 |
Commercial real estate |  | 414,077 |  |  | 28,264 |  |  | 9,595 |  |  | — |  |  | 451,936 |
Commercial real estate construction |  | 22,905 |  |  | 1,272 |  |  | — |  |  | — |  |  | 24,177 |
Residential mortgage |  | 364,814 |  |  | 6,279 |  |  | 251 |  |  | — |  |  | 371,344 |
Home equity lines of credit |  | 92,372 |  |  | 627 |  |  | 83 |  |  | — |  |  | 93,082 |
Consumer |  | 13,331 |  |  | — |  |  | — |  |  | — |  |  | 13,331 |
Total Originated Loans |  | 1,040,290 |  |  | 48,691 |  |  | 10,645 |  |  | — |  |  | 1,099,626 |
Acquired Loans |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | 3,007 |  |  | 374 |  |  | 178 |  |  | — |  |  | 3,559 |
Commercial real estate |  | 100,199 |  |  | 11,537 |  |  | 3,376 |  |  | — |  |  | 115,112 |
Commercial real estate construction |  | 1,542 |  |  | 697 |  |  | — |  |  | — |  |  | 2,239 |
Residential mortgage |  | 33,349 |  |  | 2,089 |  |  | 1,555 |  |  | — |  |  | 36,993 |
Home equity lines of credit |  | 14,603 |  |  | 45 |  |  | 317 |  |  | — |  |  | 14,965 |
Consumer |  | 107 |  |  | — |  |  | — |  |  | — |  |  | 107 |
Total Acquired Loans |  | 152,807 |  |  | 14,742 |  |  | 5,426 |  |  | — |  |  | 172,975 |
Total Loans |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | 135,798 |  |  | 12,623 |  |  | 894 |  |  | — |  |  | 149,315 |
Commercial real estate |  | 514,276 |  |  | 39,801 |  |  | 12,971 |  |  | — |  |  | 567,048 |
Commercial real estate construction |  | 24,447 |  |  | 1,969 |  |  | — |  |  | — |  |  | 26,416 |
Residential mortgage |  | 398,163 |  |  | 8,368 |  |  | 1,806 |  |  | — |  |  | 408,337 |
Home equity lines of credit |  | 106,975 |  |  | 672 |  |  | 400 |  |  | — |  |  | 108,047 |
Consumer |  | 13,438 |  |  | — |  |  | — |  |  | — |  |  | 13,438 |
Total Loans |  | $ | 1,193,097 |  |  | $ | 63,433 |  |  | $ | 16,071 |  |  | $ | — |  |  | $ | 1,272,601 |
Schedule of changes In accretable yields of acquired loans | The following table provides changes in accretable yield for all acquired loans accounted for under ASC 310-30. Loans accounted for under ASC 310-20 are not included in this table.
In thousands |  | Three Months Ended March 31, 2020 |  | Three Months Ended March 31, 2019
Balance at beginning of period |  | $ | 642 |  |  | $ | 891 |
Acquisitions of impaired loans |  | 354 |  |  | — |
Reclassification from non-accretable differences |  | — |  |  | — |
Accretion to loan interest income |  | (128 | ) |  | (137 | )
Balance at end of period |  | $ | 868 |  |  | $ | 754 |
Summary of information relative to impaired loans by loan portfolio class | The following table summarizes information relative to impaired loans by loan portfolio class as of March 31, 2020, and December 31, 2019:
|  | Impaired Loans with Allowance |  | Impaired Loans with No Allowance
In thousands |  | Recorded Investment |  | Unpaid Principal Balance |  | Related Allowance |  | Recorded Investment |  | Unpaid Principal Balance
MARCH 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 58 |  |  | $ | 58 |  |  | $ | 36 |  |  | $ | — |  |  | $ | — |
Commercial real estate |  | 1,061 |  |  | 1,061 |  |  | 42 |  |  | 7,296 |  |  | 7,296 |
Commercial real estate construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential mortgage |  | — |  |  | — |  |  | — |  |  | 101 |  |  | 101 |
Home equity lines of credit |  | — |  |  | — |  |  | — |  |  | 68 |  |  | 68 |
|  | $ | 1,119 |  |  | $ | 1,119 |  |  | $ | 78 |  |  | $ | 7,465 |  |  | $ | 7,465 |
DECEMBER 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 65 |  |  | $ | 65 |  |  | $ | 42 |  |  | $ | — |  |  | $ | — |
Commercial real estate |  | — |  |  | — |  |  | — |  |  | 7,383 |  |  | 7,383 |
Commercial real estate construction |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Residential mortgage |  | — |  |  | — |  |  | — |  |  | 171 |  |  | 171 |
Home equity lines of credit |  | — |  |  | — |  |  | — |  |  | 83 |  |  | 83 |
|  | $ | 65 |  |  | $ | 65 |  |  | $ | 42 |  |  | $ | 7,637 |  |  | $ | 7,637 |
Summary of information in regards to the average of impaired loans and related income by loan portfolio class | The following table summarizes information in regards to the average of impaired loans and related interest income by loan portfolio class for the three months ended March 31, 2020 and 2019:
|  | Impaired Loans with Allowance |  | Impaired Loans with No Allowance
In thousands |  | Average Recorded Investment |  | Interest Income |  | Average Recorded Investment |  | Interest Income
MARCH 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 62 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial real estate |  | 530 |  |  | — |  |  | 7,340 |  |  | 70 |
Commercial real estate construction |  | — |  |  | — |  |  | — |  |  | — |
Residential mortgage |  | — |  |  | — |  |  | 136 |  |  | 7 |
Home equity lines of credit |  | — |  |  | — |  |  | 76 |  |  | — |
|  | $ | 592 |  |  | $ | — |  |  | $ | 7,552 |  |  | $ | 77 |
March 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Commercial real estate |  | — |  |  | — |  |  | 6,708 |  |  | 57 |
Commercial real estate construction |  | — |  |  | — |  |  | — |  |  | — |
Residential mortgage |  | — |  |  | — |  |  | 537 |  |  | — |
Home equity lines of credit |  | — |  |  | — |  |  | — |  |  | — |
|  | $ | — |  |  | $ | — |  |  | $ | 7,245 |  |  | $ | 57 |
Schedule of nonaccrual loans by loan portfolio class | The following table presents nonaccrual loans by loan portfolio class as of March 31, 2020, and December 31, 2019, the table below excludes $8.1 million in purchase credit impaired loans, net of unamortized fair value adjustments:
In thousands |  | March 31, 2020 |  | December 31, 2019
Commercial and industrial |  | $ | 58 |  |  | $ | 65 |
Commercial real estate |  | 4,599 |  |  | 3,600 |
Commercial real estate construction |  | — |  |  | — |
Residential mortgage |  | 101 |  |  | 171 |
Home equity lines of credit |  | 68 |  |  | 83 |
|  | $ | 4,826 |  |  | $ | 3,919 |
Schedule of classes of loan portfolio summarized by the past due status | The following table presents the classes of the loan portfolio summarized by the past due status as of March 31, 2020, and December 31, 2019:
In thousands |  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | >90 Days Past Due |  | Total Past Due |  | Current |  | Total Loans Receivable |  | Loans Receivable >90 Days and Accruing
MARCH 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Originated Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 11 |  |  | $ | — |  |  | $ | 4 |  |  | $ | 15 |  |  | $ | 154,864 |  |  | $ | 154,879 |  |  | $ | 4 |
Commercial real estate |  | 454 |  |  | 325 |  |  | 467 |  |  | 1,246 |  |  | 464,264 |  |  | 465,510 |  |  | — |
Commercial real estate construction |  | 400 |  |  | 78 |  |  | — |  |  | 478 |  |  | 24,807 |  |  | 25,285 |  |  | — |
Residential mortgage |  | 2,137 |  |  | 4 |  |  | 1,554 |  |  | 3,695 |  |  | 366,352 |  |  | 370,047 |  |  | 1,453 |
Home equity lines of credit |  | 670 |  |  | 55 |  |  | 33 |  |  | 758 |  |  | 90,666 |  |  | 91,424 |  |  | 33 |
Consumer |  | 215 |  |  | 42 |  |  | — |  |  | 257 |  |  | 12,469 |  |  | 12,726 |  |  | — |
Total originated loans |  | 3,887 |  |  | 504 |  |  | 2,058 |  |  | 6,449 |  |  | 1,113,422 |  |  | 1,119,871 |  |  | 1,490 |
Acquired Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | 44 |  |  | 67 |  |  | 95 |  |  | 206 |  |  | 53,774 |  |  | 53,980 |  |  | 95 |
Commercial real estate |  | 1,692 |  |  | 364 |  |  | 4,155 |  |  | 6,211 |  |  | 291,694 |  |  | 297,905 |  |  | 642 |
Commercial real estate construction |  | — |  |  | 41 |  |  | — |  |  | 41 |  |  | 18,872 |  |  | 18,913 |  |  | — |
Residential mortgage |  | 446 |  |  | 202 |  |  | 720 |  |  | 1,368 |  |  | 85,021 |  |  | 86,389 |  |  | 720 |
Home equity lines of credit |  | 52 |  |  | — |  |  | 90 |  |  | 142 |  |  | 27,037 |  |  | 27,179 |  |  | 90 |
Consumer |  | 53 |  |  | — |  |  | — |  |  | 53 |  |  | 1,749 |  |  | 1,802 |  |  | — |
Total acquired loans |  | 2,287 |  |  | 674 |  |  | 5,060 |  |  | 8,021 |  |  | 478,147 |  |  | 486,168 |  |  | 1,547 |
Total Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | 55 |  |  | 67 |  |  | 99 |  |  | 221 |  |  | 208,638 |  |  | 208,859 |  |  | 99 |
Commercial real estate |  | 2,146 |  |  | 689 |  |  | 4,622 |  |  | 7,457 |  |  | 755,958 |  |  | 763,415 |  |  | 642 |
Commercial real estate construction |  | 400 |  |  | 119 |  |  | — |  |  | 519 |  |  | 43,679 |  |  | 44,198 |  |  | — |
Residential mortgage |  | 2,583 |  |  | 206 |  |  | 2,274 |  |  | 5,063 |  |  | 451,373 |  |  | 456,436 |  |  | 2,173 |
Home equity lines of credit |  | 722 |  |  | 55 |  |  | 123 |  |  | 900 |  |  | 117,703 |  |  | 118,603 |  |  | 123 |
Consumer |  | 268 |  |  | 42 |  |  | — |  |  | 310 |  |  | 14,218 |  |  | 14,528 |  |  | — |
Total Loans |  | $ | 6,174 |  |  | $ | 1,178 |  |  | $ | 7,118 |  |  | $ | 14,470 |  |  | $ | 1,591,569 |  |  | $ | 1,606,039 |  |  | $ | 3,037 |
In thousands |  | 30-59 Days Past Due |  | 60-89 Days Past Due |  | >90 Days Past Due |  | Total Past Due |  | Current |  | Total Loans Receivable |  | Loans Receivable >90 Days and Accruing
DECEMBER 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Originated Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | $ | 16 |  |  | $ | — |  |  | $ | 4 |  |  | $ | 20 |  |  | $ | 145,736 |  |  | $ | 145,756 |  |  | $ | 4 |
Commercial real estate |  | 325 |  |  | 2,247 |  |  | 1,286 |  |  | 3,858 |  |  | 448,078 |  |  | 451,936 |  |  | — |
Commercial real estate construction |  | 78 |  |  | — |  |  | — |  |  | 78 |  |  | 24,099 |  |  | 24,177 |  |  | — |
Residential mortgage |  | 1,625 |  |  | 949 |  |  | 1,232 |  |  | 3,806 |  |  | 367,538 |  |  | 371,344 |  |  | 1,061 |
Home equity lines of credit |  | 141 |  |  | 77 |  |  | — |  |  | 218 |  |  | 92,864 |  |  | 93,082 |  |  | — |
Consumer |  | 38 |  |  | 8 |  |  | 19 |  |  | 65 |  |  | 13,266 |  |  | 13,331 |  |  | 19 |
Total originated loans |  | 2,223 |  |  | 3,281 |  |  | 2,541 |  |  | 8,045 |  |  | 1,091,581 |  |  | 1,099,626 |  |  | 1,084 |
Acquired Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | — |  |  | 23 |  |  | — |  |  | 23 |  |  | 3,536 |  |  | 3,559 |  |  | — |
Commercial real estate |  | 1,063 |  |  | — |  |  | — |  |  | 1,063 |  |  | 114,049 |  |  | 115,112 |  |  | — |
Commercial real estate construction |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,239 |  |  | 2,239 |  |  | — |
Residential mortgage |  | 293 |  |  | 257 |  |  | 120 |  |  | 670 |  |  | 36,323 |  |  | 36,993 |  |  | 120 |
Home equity lines of credit |  | 236 |  |  | 93 |  |  | 15 |  |  | 344 |  |  | 14,621 |  |  | 14,965 |  |  | 15 |
Consumer |  | — |  |  | — |  |  | — |  |  | — |  |  | 107 |  |  | 107 |  |  | — |
Total acquired loans |  | 1,592 |  |  | 373 |  |  | 135 |  |  | 2,100 |  |  | 170,875 |  |  | 172,975 |  |  | 135 |
Total Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial and industrial |  | 16 |  |  | 23 |  |  | 4 |  |  | 43 |  |  | 149,272 |  |  | 149,315 |  |  | 4 |
Commercial real estate |  | 1,388 |  |  | 2,247 |  |  | 1,286 |  |  | 4,921 |  |  | 562,127 |  |  | 567,048 |  |  | — |
Commercial real estate construction |  | 78 |  |  | — |  |  | — |  |  | 78 |  |  | 26,338 |  |  | 26,416 |  |  | — |
Residential mortgage |  | 1,918 |  |  | 1,206 |  |  | 1,352 |  |  | 4,476 |  |  | 403,861 |  |  | 408,337 |  |  | 1,181 |
Home equity lines of credit |  | 377 |  |  | 170 |  |  | 15 |  |  | 562 |  |  | 107,485 |  |  | 108,047 |  |  | 15 |
Consumer |  | 38 |  |  | 8 |  |  | 19 |  |  | 65 |  |  | 13,373 |  |  | 13,438 |  |  | 19 |
Total Loans |  | $ | 3,815 |  |  | $ | 3,654 |  |  | $ | 2,676 |  |  | $ | 10,145 |  |  | $ | 1,262,456 |  |  | $ | 1,272,601 |  |  | $ | 1,219 |
Summary of allowance for loan losses and recorded investment in loans receivable | The following tables summarize the allowance for loan losses and recorded investment in loans receivable:
In thousands |  | Commercial and Industrial |  | Commercial Real Estate |  | Commercial Real Estate Construction |  | Residential Mortgage |  | Home Equity Lines of Credit |  | Consumer |  | Unallocated |  | Total
AS OF AND FOR THE PERIOD ENDED MARCH 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for Loan Losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance - January 1, 2020 |  | $ | 2,400 |  |  | $ | 6,693 |  |  | $ | 298 |  |  | $ | 2,555 |  |  | $ | 619 |  |  | $ | 650 |  |  | $ | 620 |  |  | $ | 13,835 |
Charge-offs |  | (2,017 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | (51 | ) |  | — |  |  | (2,068 | )
Recoveries |  | 70 |  |  | 6 |  |  | — |  |  | — |  |  | — |  |  | 9 |  |  | — |  |  | 85 |
Provisions |  | 2,193 |  |  | 812 |  |  | (67 | ) |  | 146 |  |  | (14 | ) |  | 15 |  |  | 915 |  |  | 4,000 |
Ending balance - March 31, 2020 |  | $ | 2,646 |  |  | $ | 7,511 |  |  | $ | 231 |  |  | $ | 2,701 |  |  | $ | 605 |  |  | $ | 623 |  |  | $ | 1,535 |  |  | $ | 15,852 |
Ending balance: individually evaluated for impairment |  | $ | 36 |  |  | $ | 42 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 78 |
Ending balance: collectively evaluated for impairment |  | $ | 2,610 |  |  | $ | 7,469 |  |  | $ | 231 |  |  | $ | 2,701 |  |  | $ | 605 |  |  | $ | 623 |  |  | $ | 1,535 |  |  | $ | 15,774 |
Loans Receivable |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 208,859 |  |  | $ | 763,415 |  |  | $ | 44,198 |  |  | $ | 456,436 |  |  | $ | 118,603 |  |  | $ | 14,528 |  |  | $ | — |  |  | $ | 1,606,039 |
Ending balance: individually evaluated for impairment |  | $ | 58 |  |  | $ | 8,357 |  |  | $ | — |  |  | $ | 101 |  |  | $ | 68 |  |  | $ | — |  |  | $ | — |  |  | $ | 8,584 |
Ending balance: collectively evaluated for impairment |  | $ | 208,801 |  |  | $ | 755,058 |  |  | $ | 44,198 |  |  | $ | 456,335 |  |  | $ | 118,535 |  |  | $ | 14,528 |  |  | $ | — |  |  | $ | 1,597,455 |
AS OF AND FOR THE PERIOD ENDED MARCH 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for Loan Losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance - January 1, 2019 |  | $ | 2,597 |  |  | $ | 6,208 |  |  | $ | 203 |  |  | $ | 2,814 |  |  | $ | 611 |  |  | $ | 692 |  |  | $ | 839 |  |  | $ | 13,964 |
Charge-offs |  | (31 | ) |  | — |  |  | — |  |  | (6 | ) |  | (51 | ) |  | (44 | ) |  | — |  |  | (132 | )
Recoveries |  | 14 |  |  | — |  |  | — |  |  | 1 |  |  | — |  |  | 23 |  |  | — |  |  | 38 |
Provisions |  | 40 |  |  | 70 |  |  | 38 |  |  | (72 | ) |  | 56 |  |  | 26 |  |  | (8 | ) |  | 150 |
Ending balance - March 31, 2019 |  | $ | 2,620 |  |  | $ | 6,278 |  |  | $ | 241 |  |  | $ | 2,737 |  |  | $ | 616 |  |  | $ | 697 |  |  | $ | 831 |  |  | $ | 14,020 |
Ending balance: individually evaluated for impairment |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Ending balance: collectively evaluated for impairment |  | $ | 2,620 |  |  | $ | 6,278 |  |  | $ | 241 |  |  | $ | 2,737 |  |  | $ | 616 |  |  | $ | 697 |  |  | $ | 831 |  |  | $ | 14,020 |
Loans Receivable |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 175,309 |  |  | $ | 544,273 |  |  | $ | 29,726 |  |  | $ | 426,426 |  |  | $ | 111,333 |  |  | $ | 14,268 |  |  | $ | — |  |  | $ | 1,301,335 |
Ending balance: individually evaluated for impairment |  | $ | — |  |  | $ | 6,654 |  |  | $ | — |  |  | $ | 537 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 7,191 |
Ending balance: collectively evaluated for impairment |  | $ | 175,309 |  |  | $ | 537,619 |  |  | $ | 29,726 |  |  | $ | 425,889 |  |  | $ | 111,333 |  |  | $ | 14,268 |  |  | $ | — |  |  | $ | 1,294,144 |
In thousands |  | Commercial and Industrial |  | Commercial Real Estate |  | Commercial Real Estate Construction |  | Residential Mortgage |  | Home Equity Lines of Credit |  | Consumer |  | Unallocated |  | Total
AS OF DECEMBER 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for Loan Losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 2,400 |  |  | $ | 6,693 |  |  | $ | 298 |  |  | $ | 2,555 |  |  | $ | 619 |  |  | $ | 650 |  |  | $ | 620 |  |  | $ | 13,835 |
Ending balance: individually evaluated for impairment |  | $ | 42 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 42 |
Ending balance: collectively evaluated for impairment |  | $ | 2,358 |  |  | $ | 6,693 |  |  | $ | 298 |  |  | $ | 2,555 |  |  | $ | 619 |  |  | $ | 650 |  |  | $ | 620 |  |  | $ | 13,793 |
Loans Receivable |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 149,315 |  |  | $ | 567,048 |  |  | $ | 26,416 |  |  | $ | 408,337 |  |  | $ | 108,047 |  |  | $ | 13,438 |  |  | $ | — |  |  | $ | 1,272,601 |
Ending balance: individually evaluated for impairment |  | $ | 65 |  |  | $ | 7,383 |  |  | $ | — |  |  | $ | 171 |  |  | $ | 83 |  |  | $ | — |  |  | $ | — |  |  | $ | 7,702 |
Ending balance: collectively evaluated for impairment |  | $ | 149,250 |  |  | $ | 559,665 |  |  | $ | 26,416 |  |  | $ | 408,166 |  |  | $ | 107,964 |  |  | $ | 13,438 |  |  | $ | — |  |  | $ | 1,264,899 |
Schedule of expected commercial loan modifications | Details with respect to actual loan modifications are as follows:
Type of Loans |  | Number of Loans |  | Deferral Period |  | Balance |  | Percentage of Tier 1 Capital
Commercial Purpose |  | 216 |  |  | 3 months |  | $ | 132,898,838 |  |  | 53.80 | %
Consumer Purpose |  | 71 |  |  | 1-3 months |  | 1,498,218 |  |  | 0.61 |
|  | 287 |  |  |  |  | $ | 134,397,056 |  |  |
The following table provides information with respect to the Corporation’s Commercial loans by industry at March 31, 2020 that may have suffered, or are expected to suffer, greater losses as a result of COVID-19.
Type of Loans |  | Number of Loans |  | Balance |  | Percentage of Total Loan Portfolio |  | Percentage of Tier 1 Capital
Lessors of Commercial Real Estate |  | 36 |  |  | $ | 26,538,223 |  |  | 1.65 | % |  | 10.74 | %
Hospitality Industry (Hotels/Bed & Breakfast) |  | 20 |  |  | 35,882,974 |  |  | 2.23 |  |  | 14.53 |
Food Services Industry |  | 34 |  |  | 15,517,902 |  |  | 0.97 |  |  | 6.28 |
Other |  | 126 |  |  | 54,959,739 |  |  | 3.42 |  |  | 22.25 |
|  | 216 |  |  | $ | 132,898,838 |  |  | 8.27 | % |  | 53.80 | %

X
- Definition Tabular disclosure of average impaired financing receivables. + References No definition available. + Details
Name: | acnb_AverageImpairedFinancingReceivablesTableTextBlock
Namespace Prefix: | acnb_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the summary of the change in accretable yield relating to all acquired loans. + References No definition available. + Details
Name: | acnb_ScheduleOfChangesInAccretableYieldsOfAcquiredLoansTableTextBlock
Namespace Prefix: | acnb_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableGrossAllowanceAndNetAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of allowance for credit loss on financing receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919230-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953659-111524 + Details
Name: | us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of impaired financing receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=118936363&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of aging analysis for financing receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919253-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953401-111524 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 80 -URI http://asc.fasb.org/extlink&oid=118955255&loc=SL82922355-210448 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=118936363&loc=d3e5111-111524 + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivable on nonaccrual status. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=118936363&loc=d3e5111-111524 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919258-210447 + Details
Name: | us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivable modified as troubled debt restructuring. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953676-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953682-111524 + Details
Name: | us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration