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ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION
 12 Months Ended
Dec. 31, 2023
Condensed Financial Information Disclosure [Abstract]  
ACNB CORPORATION (PARENT COMPANY ONLY) FINANCIAL INFORMATION PARENT COMPANY ONLY FINANCIAL INFORMATION
CONDENSED STATEMENTS OF CONDITION
 December 31,
(In thousands)20232022
ASSETS  
Cash$16,647 $18,263 
Investment in banking subsidiary258,748 225,806 
Investment in other subsidiaries20,023 18,757 
Securities and other assets1,107 1,797 
Receivable from banking subsidiary1,355 1,508 
Total Assets$297,880 $266,131 
LIABILITIES AND STOCKHOLDERS’ EQUITY  
Long-term borrowings$20,292 $21,000 
Other liabilities127 89 
Stockholders’ equity277,461 245,042 
Total Liabilities and Stockholders’ Equity$297,880 $266,131 
CONDENSED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME (LOSS)
 Years Ended December 31,
(In thousands)20232022
Dividends from banking subsidiary$9,702 $9,117 
Net (loss) gain on sales of securities(7)13 
Other Income41 519 
9,736 9,649 
Expenses1,934 1,653 
7,802 7,996 
Income tax benefit413 516 
8,215 8,512 
Equity in undistributed earnings of subsidiaries23,473 27,240 
Net Income$31,688 $35,752 
Comprehensive Income (Loss) $44,791 $(12,715)
CONDENSED STATEMENTS OF CASH FLOWS
 Years Ended December 31,
(In thousands)20232022
CASH FLOWS FROM OPERATING ACTIVITIES  
Net income$31,688 $35,752 
Equity in undistributed earnings of subsidiaries(23,473)(27,240)
(Increase) decrease in receivable from banking subsidiary153 (311)
Gain on sale of equity securities(7)(13)
Mark-to-market gain on equity securities— 177 
Gain on sale of low-income housing partnership— (421)
Other439 (308)
Net Cash Provided by Operating Activities8,800 7,636 
CASH FLOWS FROM INVESTING ACTIVITIES  
Return on investment from subsidiary— 13,000 
Proceeds from sale of low-income housing partnership— 421 
Proceeds from sale of equity securities592 811 
Net Cash Used in Investing Activities592 14,232 
CASH FLOWS USED IN FINANCING ACTIVITIES  
Repayments on long-term borrowings— (2,700)
Dividends paid(9,702)(9,117)
Common stock repurchased(2,027)(6,681)
Common stock issued721 1,442 
Net Cash Used in Financing Activities(11,008)(17,056)
Net Increase (Decrease) in Cash and Cash Equivalents(1,616)4,812 
CASH AND CASH EQUIVALENTS — BEGINNING18,263 13,451 
CASH AND CASH EQUIVALENTS — ENDING$16,647 $18,263