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Loans and Allowance for Credit Losses (Tables)

9 Months Ended

Sep. 30, 2023

Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]

Schedule of the composition of the loan portfolio

The following table presents the composition of the loan portfolio:

In thousands						September 30, 2023						December 31, 2022
Commercial and industrial						$	154,027					$	178,762
Commercial real estate						892,365						821,805
Commercial real estate construction						86,508						80,470
Residential mortgage						384,304						362,098
Home equity lines of credit						88,687						84,141
Consumer						10,075						11,334
Total Loans						$	1,615,966					$	1,538,610

Schedule of nonaccrual loans by loan portfolio class

The following table presents nonaccrual loans: 

In thousands						September 30, 2023						December 31, 2022
Commercial and industrial						$	470					$	781
Commercial real estate						1,541						1,873
Residential mortgage						343						—
Home equity lines of credit						195						—
						$	2,549					$	2,654

Schedule of classes of loan portfolio summarized by the aggregate risk rating

The following table presents loan balances by year of origination and internally assigned risk rating for ACNB’s portfolio segments as of September 30, 2023:

In thousands						2023						2022						2021						2020						2019						2018 and Prior						Revolving						Total
Commercial and industrial
Pass						$	4,701					$	25,535					$	36,090					$	16,390					$	14,406					$	24,086					$	28,544					$	149,752
Special Mention						113						367						323						484						157						558						1,042						3,044
Substandard						8						18						145						17						11						748						284						1,231
Total Commercial and industrial						$	4,822					$	25,920					$	36,558					$	16,891					$	14,574					$	25,392					$	29,870					$	154,027
Year-to-date gross charge-offs						$	—					$	—					$	—					$	—					$	—					$	110					$	—					$	110
Commercial real estate
Pass						$	113,782					$	145,145					$	143,203					$	63,474					$	70,536					$	302,565					$	16,004					$	854,709
Special Mention						302						5,705						1,360						1,933						4,880						15,023						1,409						30,612
Substandard						—						—						—						1,540						721						4,783						—						7,044
Total Commercial real estate						$	114,084					$	150,850					$	144,563					$	66,947					$	76,137					$	322,371					$	17,413					$	892,365
Year-to-date gross charge-offs						$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Commercial real estate construction
Pass						$	19,757					$	46,386					$	6,392					$	927					$	338					$	3,612					$	7,721					$	85,133
Special Mention						—						471						—						93						—						741						—						1,305
Substandard						—						—						—						—						—						70						—						70
Total Commercial real estate construction						$	19,757					$	46,857					$	6,392					$	1,020					$	338					$	4,423					$	7,721					$	86,508
Year-to-date gross charge-offs						$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Residential mortgage
Pass						$	54,153					$	73,756					$	56,526					$	31,915					$	20,120					$	140,911					$	486					$	377,867
Special Mention						542						83						598						404						697						3,083						62						5,469
Substandard						—						—						—						—						—						968						—						968
Total Residential Mortgage						$	54,695					$	73,839					$	57,124					$	32,319					$	20,817					$	144,962					$	548					$	384,304
Year-to-date gross charge-offs						$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Home equity lines of credit
Pass						$	953					$	39					$	—					$	—					$	97					$	4,775					$	81,557					$	87,421
Special Mention						—						—						—						—						—						35						743						778
Substandard						—						—						—						—						—						488						—						488
Total Home equity lines of credit						$	953					$	39					$	—					$	—					$	97					$	5,298					$	82,300					$	88,687
Year-to-date gross charge-offs						$	—					$	—					$	—					$	—					$	—					$	—					$	—					$	—
Consumer
Pass						$	2,334					$	2,861					$	872					$	595					$	310					$	1,248					$	1,830					$	10,050
Special Mention						—						—						—						—						—						—						—						—
Substandard						—						—						—						—						—						—						25						25
Total Consumer						$	2,334					$	2,861					$	872					$	595					$	310					$	1,248					$	1,855					$	10,075
Year-to-date gross charge-offs						$	14					$	68					$	35					$	45					$	20					$	64					$	33					$	279
Total Portfolio loans
Pass						$	195,680					$	293,722					$	243,083					$	113,301					$	105,807					$	477,197					$	136,142					$	1,564,932
Special Mention						957						6,626						2,281						2,914						5,734						19,440						3,256						41,208
Substandard						8						18						145						1,557						732						7,057						309						9,826
Total Portfolio loans						$	196,645					$	300,366					$	245,509					$	117,772					$	112,273					$	503,694					$	139,707					$	1,615,966
Year-to-date gross charge-offs						$	14					$	68					$	35					$	45					$	20					$	174					$	33					$	389

The following table presents the recorded investment in loan classes by internally assigned risk ratings and loan classes by performing and nonperforming status as of December 31, 2022:

In thousands						Commercial and Industrial						Commercial Real Estate						Commercial Real Estate Construction						Residential Mortgage						Home Equity Lines of Credit						Consumer						Total
December 31, 2022
Pass						$	173,437					$	786,711					$	78,652					$	356,081					$	83,044					$	11,334					$	1,489,259
Special Mention						4,035						29,540						1,818						5,803						712						—						41,908
Substandard						1,290						5,554						—						214						385						—						7,443
Doubtful						—						—						—						—						—						—						—
Total Portfolio Loans						$	178,762					$	821,805					$	80,470					$	362,098					$	84,141					$	11,334					$	1,538,610
Performing Loans						$	177,981					$	819,932					$	80,470					$	361,393					$	83,643					$	11,334					$	1,534,753
Nonperforming Loans						781						1,873						—						705						498						—						3,857
Total Portfolio Loans						$	178,762					$	821,805					$	80,470					$	362,098					$	84,141					$	11,334					$	1,538,610

The following table presents loan balances by year of origination and performing and nonperforming status for ACNB’s portfolio segments as of September 30, 2023:

In thousands						2023						2022						2021						2020						2019						2018 and Prior						Revolving						Total
Commercial and industrial
Performing						$	4,822					$	25,920					$	36,558					$	16,891					$	14,574					$	25,206					$	29,586					$	153,557
Nonperforming						—						—						—						—						—						186						284						470
Total Commercial and industrial						4,822						25,920						36,558						16,891						14,574						25,392						29,870						154,027
Commercial real estate
Performing						114,084						150,850						144,563						66,947						75,816						321,004						17,413						890,677
Nonperforming						—						—						—						—						321						1,367						—						1,688
Total Commercial real estate						114,084						150,850						144,563						66,947						76,137						322,371						17,413						892,365
Commercial real estate construction
Performing						19,757						46,857						6,392						1,020						338						4,423						7,721						86,508
Nonperforming						—						—						—						—						—						—						—						—
Total Commercial real estate construction						19,757						46,857						6,392						1,020						338						4,423						7,721						86,508
Residential mortgage
Performing						54,695						73,839						57,124						32,319						20,817						143,962						548						383,304
Nonperforming						—						—						—						—						—						1,000						—						1,000
Total Residential Mortgage						54,695						73,839						57,124						32,319						20,817						144,962						548						384,304
Home equity lines of credit
Performing						953						39						—						—						97						4,888						82,300						88,277
Nonperforming						—						—						—						—						—						410						—						410
Total Home equity lines of credit						953						39						—						—						97						5,298						82,300						88,687
Consumer
Performing						2,334						2,861						872						595						310						1,222						1,855						10,049
Nonperforming						—						—						—						—						—						26						—						26
Total Consumer						2,334						2,861						872						595						310						1,248						1,855						10,075
Total Portfolio loans
Performing						196,645						300,366						245,509						117,772						111,952						500,705						139,423						1,612,372
Nonperforming						—						—						—						—						321						2,989						284						3,594
Total Portfolio loans						$	196,645					$	300,366					$	245,509					$	117,772					$	112,273					$	503,694					$	139,707					$	1,615,966

Schedule of classes of loan portfolio summarized by the past due status

The following tables present the classes of the loan portfolio summarized by the past due status:

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
September 30, 2023
Commercial and industrial						$	59					$	91					$	160					$	310					$	153,717					$	154,027					$	—
Commercial real estate						193						422						147						762						891,603						892,365						147
Commercial real estate construction						—						—						—						—						86,508						86,508						—
Residential mortgage						157						526						1,000						1,683						382,621						384,304						657
Home equity lines of credit						412						493						215						1,120						87,567						88,687						215
Consumer						1						7						26						34						10,041						10,075						26
Total Loans						$	822					$	1,539					$	1,548					$	3,909					$	1,612,057					$	1,615,966					$	1,045

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, 2022
Commercial and industrial						$	287					$	—					$	162					$	449					$	178,313					$	178,762					$	—
Commercial real estate						2,026						350						255						2,631						819,174						821,805						—
Commercial real estate construction						24						—						—						24						80,446						80,470						—
Residential mortgage						2,969						970						705						4,644						357,454						362,098						705
Home equity lines of credit						438						117						498						1,053						83,088						84,141						498
Consumer						155						80						—						235						11,099						11,334						—
Total Loans						$	5,899					$	1,517					$	1,620					$	9,036					$	1,529,574					$	1,538,610					$	1,203

Financing Receivable, Loan Portfolio Class

The following table summarizes information relative to individually evaluated loans by loan portfolio class as of September 30, 2023 and December 31, 2022:

						Individually Evaluated Loans with Allowance												Individually Evaluated  Loans with No Allowance
In thousands						Recorded Investment						Related Allowance						Recorded Investment						Related Allowance
September 30, 2023
Commercial and industrial						$	470					$	368					$	—					$	—
Commercial real estate						321						181						1,220						—
Commercial real estate construction						—						—						—						—
Residential mortgage						—						—						343						—
Home equity lines of credit						—						—						195						—
						$	791					$	549					$	1,758					$	—
December 31, 2022
Commercial and industrial						$	781					$	628					$	—					$	—
Commercial real estate						350						192						4,984						—
Commercial real estate construction						—						—						—						—
Residential mortgage						—						—						—						—
Home equity lines of credit						—						—						—						—
						$	1,131					$	820					$	4,984					$	—

Financing Receivable, Amortized Cost Basis

The following table presents the amortized cost basis of individually evaluated loans as of September 30, 2023. Changes in the fair value of the collateral for individually evaluated loans are reported as provision for credit losses or a reversal of provision for credit losses in the period of change.

						September 30, 2023
						Type of Collateral
In thousands						Business Assets						Real Estate
Commercial and industrial						$	470					$	—
Commercial real estate						—						1,541
Commercial real estate construction						—						—
Residential mortgage						—						343
Home equity lines of credit						—						195
Consumer						—						—
Total						$	470					$	2,079

Summary of allowance for loan losses and recorded investment in loans receivable

The following tables summarize the allowance for credit losses and 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 SEPTEMBER 30, 2023
Allowance for Credit Losses
Beginning balance - July 1, 2023						$	1,941					$	11,728					$	1,885					$	3,075					$	388					$	131					$	—					$	19,148
Charge-offs						(81)						—						—						—						—						(109)						—						(190)
Recoveries						32						—						—						—						—						24						—						56
Provisions (credits)						(381)						170						279						78						5						99						—						250
Ending balance - September 30, 2023						$	1,511					$	11,898					$	2,164					$	3,153					$	393					$	145					$	—					$	19,264
Beginning balance - January 1, 2023						$	2,848					$	10,016					$	1,000					$	3,029					$	347					$	376					$	245					$	17,861
Impact of CECL adoption						(762)						1,106						1,347						297						17						(142)						(245)						$	1,618
Charge-offs						(110)						—						—						—						—						(279)						—						(389)
Recoveries						42						—						—						—						—						58						—						100
Provisions (credits)						(507)						776						(183)						(173)						29						132						—						74
Ending balance - September 30, 2023						$	1,511					$	11,898					$	2,164					$	3,153					$	393					$	145					$	—					$	19,264
Ending balance: individually evaluated for impairment						$	368					$	181					$	—					$	—					$	—					$	—					$	—					$	549
Ending balance: collectively evaluated for impairment						$	1,143					$	11,717					$	2,164					$	3,153					$	393					$	145					$	—					$	18,715
Loans Receivable
Ending balance						$	154,027					$	892,365					$	86,508					$	384,304					$	88,687					$	10,075					$	—					$	1,615,966
Ending balance: individually evaluated for impairment						$	470					$	1,541					$	—					$	343					$	195					$	—					$	—					$	2,549
Ending balance: collectively evaluated for impairment						$	153,557					$	890,824					$	86,508					$	383,961					$	88,492					$	10,075					$	—					$	1,613,417
AS OF AND FOR THE PERIOD ENDED SEPTEMBER 30, 2022
Allowance for Loan Losses
Beginning balance - July 1, 2022						$	3,116					$	10,839					$	818					$	3,199					$	396					$	427					$	148					$	18,943
Charge-offs						(70)						(831)						—						—						(33)						(80)						—						(1,014)
Recoveries						20						—						—						—						—						3						—						23
Provisions (credits)						(128)						(19)						13						(89)						3						88						132						—
Ending balance - September 30, 2022						$	2,938					$	9,989					$	831					$	3,110					$	366					$	438					$	280					$	17,952
Beginning balance - January 1, 2022						$	3,176					$	10,716					$	616					$	3,235					$	501					$	408					$	381					$	19,033
Charge-offs						(167)						(831)						—						(3)						(33)						(100)						—						(1,134)
Recoveries						35						—						—						5						—						13						—						53
Provisions (credits)						(106)						104						215						(127)						(102)						117						(101)						—
Ending balance - September 30, 2022						$	2,938					$	9,989					$	831					$	3,110					$	366					$	438					$	280					$	17,952
Ending balance: individually evaluated for impairment						$	687					$	—					$	—					$	—					$	—					$	—					$	—					$	687
Ending balance: collectively evaluated for impairment						$	2,251					$	9,989					$	831					$	3,110					$	366					$	438					$	280					$	17,265
Loans Receivable
Ending balance						$	176,692					$	823,827					$	66,189					$	360,661					$	87,555					$	12,204					$	—					$	1,527,128
Ending balance: individually evaluated for impairment						$	839					$	5,076					$	—					$	—					$	—					$	—					$	—					$	5,915
Ending balance: collectively evaluated for impairment						$	175,853					$	818,751					$	66,189					$	360,661					$	87,555					$	12,204					$	—					$	1,521,213

AS OF DECEMBER 31, 2022
Allowance for Loan Losses
Ending balance						$	2,848					$	10,016					$	1,000					$	3,029					$	347					$	376					$	245					$	17,861
Ending balance: individually evaluated for impairment						$	628					$	192					$	—					$	—					$	—					$	—					$	—					$	820
Ending balance: collectively evaluated for impairment						$	2,220					$	9,824					$	1,000					$	3,029					$	347					$	376					$	245					$	17,041
Loans Receivable
Ending balance						$	178,762					$	821,805					$	80,470					$	362,098					$	84,141					$	11,334					$	—					$	1,538,610
Ending balance: individually evaluated for impairment						$	781					$	5,334					$	—					$	—					$	—					$	—					$	—					$	6,115
Ending balance: collectively evaluated for impairment						$	177,981					$	816,471					$	80,470					$	362,098					$	84,141					$	11,334					$	—					$	1,532,495

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Financing Receivable, Amortized Cost Basis

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Tabular disclosure of financing receivable, before allowance for credit loss, by maturity.

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-Name Regulation S-K (SK)
-Number 229
-Section 1404
-Paragraph (a)
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Tabular disclosure of allowance for credit loss on financing receivable.

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-Topic 326
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-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org//1943274/2147479319/326-20-50-13

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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
-Topic 326
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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
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-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-14

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