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Pay vs Performance Disclosure
 12 Months Ended
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
USD ($)
Pay vs Performance Disclosure        
Pay vs Performance Disclosure, Table
PAY VERSUS PERFORMANCE TABLE
Year
​ ​
Summary
Compensation
Table Total
for PEO
($)
​ ​
Compensation
Actually Paid
to PEO
($)
​ ​
Average
Summary
Compensation
Table Total
for Non-PEO
NEOs
($)
​ ​
Average
Compensation
Actually Paid
to Non-PEO
NEOs
($)
​ ​
Value of
Initial
Fixed $100
Investment
Based On:
($)
​ ​
Net
Income
($
in thousands)
​ ​
Return on
Average
Equity
​
(a)
​ ​
(b)
​ ​
(c)
​ ​
(d)
​ ​
(e)
​ ​
Total
Shareholder
Return
(f)
​ ​
Peer group
total
shareholder
return
(g)
​ ​
(h)
​ ​
(i)
​
2024
​ ​ ​ $ 1,615,962 ​ ​ ​ ​ $ 1,633,120 ​ ​ ​ ​ $ 756,274 ​ ​ ​ ​ $ 760,757 ​ ​ ​ ​ $ 181.84 ​ ​ ​ ​ $ 143.89 ​ ​ ​ ​ $ 31,846 ​ ​ ​ ​ ​ 10.94% ​ ​
2023
​ ​ ​ $ 1,568,693 ​ ​ ​ ​ $ 1,671,266 ​ ​ ​ ​ $ 827,502 ​ ​ ​ ​ $ 853,513 ​ ​ ​ ​ $ 197.72 ​ ​ ​ ​ $ 126.69 ​ ​ ​ ​ $ 31,688 ​ ​ ​ ​ ​ 12.23% ​ ​
2022
​ ​ ​ $ 970,674 ​ ​ ​ ​ $ 1,015,267 ​ ​ ​ ​ $ 582,935 ​ ​ ​ ​ $ 624,482 ​ ​ ​ ​ $ 170.08 ​ ​ ​ ​ $ 127.19 ​ ​ ​ ​ $ 35,752 ​ ​ ​ ​ ​ 14.35% ​ ​
2021
​ ​ ​ $ 695,578 ​ ​ ​ ​ $ 730,481 ​ ​ ​ ​ $ 419,314 ​ ​ ​ ​ $ 430,769 ​ ​ ​ ​ $ 129.70 ​ ​ ​ ​ $ 136.65 ​ ​ ​ ​ $ 27,834 ​ ​ ​ ​ ​ 10.52% ​ ​
Column (b).   Reflects compensation amounts reported in the “Summary Compensation Table” for the Corporation’s Principal Executive Officer (PEO), President and Chief Executive Officer, James P. Helt, for the respective years shown.
Column (c).   Compensation actually paid to the PEO as calculated in each year reflects the respective amounts set forth in column (b) of the table above, adjusted as set forth in the table below, as determined in accordance with SEC rules.
​ ​ ​
2024
​ ​
2023
​ ​
2022
​ ​
2021
​
Summary Compensation Table Total
​ ​ ​ $ 1,615,962 ​ ​ ​ ​ $ 1,568,693 ​ ​ ​ ​ $ 970,674 ​ ​ ​ ​ $ 695,578 ​ ​
Adjustments: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Less: aggregate change in the actuarial present value
of the accumulated benefit under all defined
benefit and actuarial pension plans reported in the
Summary Compensation Table
​ ​ ​ $ 15,995 ​ ​ ​ ​ $ 51,547 ​ ​ ​ ​ $ — ​ ​ ​ ​ $ 18,448 ​ ​
Plus: service cost for pension plans
​ ​ ​ $ 24,250 ​ ​ ​ ​ $ 20,906 ​ ​ ​ ​ $ 28,745 ​ ​ ​ ​ $ 29,565 ​ ​
Less: amounts reported under the “Stock Awards” column in the Summary Compensation Table
​ ​ ​ $ 300,300 ​ ​ ​ ​ $ 288,750 ​ ​ ​ ​ $ 95,500 ​ ​ ​ ​ $ — ​ ​
Plus: fair value of awards granted during the year that remain unvested as of year end
​ ​ ​ $ 225,026 ​ ​ ​ ​ $ 314,688 ​ ​ ​ ​ $ 77,454 ​ ​ ​ ​ $ 19,366 ​ ​
Plus: fair value of awards granted during the year that vest during the year
​ ​ ​ $ 100,100 ​ ​ ​ ​ $ 96,250 ​ ​ ​ ​ $ 31,833 ​ ​ ​ ​ $ — ​ ​
Change in fair value from prior year-end to current
year-end of awards granted prior to year that were
outstanding and unvested as of year-end
​ ​ ​ $ (15,924) ​ ​ ​ ​ $ 4,959 ​ ​ ​ ​ $ — ​ ​ ​ ​ $ 3,795 ​ ​
Change in fair value from prior year-end to vesting date of awards granted prior to year that vested during the year
​ ​ ​ $ — ​ ​ ​ ​ $ 4,959 ​ ​ ​ ​ $ — ​ ​ ​ ​ $ — ​ ​
Plus: dividends or other earnings paid during year prior to vesting date of award
​ ​ ​ $ — ​ ​ ​ ​ $ 1,108 ​ ​ ​ ​ $ 2,061 ​ ​ ​ ​ $ 625 ​ ​
Compensation Actually Paid
​ ​ ​ $ 1,633,120 ​ ​ ​ ​ $ 1,671,266 ​ ​ ​ ​ $ 1,015,267 ​ ​ ​ ​ $ 730,481 ​ ​
Column (d).   Reflects the average of the compensation amounts reported in the “Summary Compensation Table” for the Corporation’s other Named Executive Officers (“Other NEOs”). The Other NEOs included in the average figures for 2024 are Messrs. Weber, Seibel and Fulk and Ms. Laub, for 2023 are Mr. Seibel and Ms. Laub, for 2022 are Mr. Seibel and Lynda L. Glass, and for 2021 are Ms. Glass and David W. Cathell.
Column (e).   Average compensation actually paid to the Other NEOs as calculated in each year reflects the respective amounts set forth in column (d) of the table above, adjusted as set forth in the table below, as determined in accordance with SEC rules.
​ ​ ​
2024
​ ​
2023
​ ​
2022
​ ​
2021
​
Summary Compensation Table Total
​ ​ ​ $ 756,274 ​ ​ ​ ​ $ 827,502 ​ ​ ​ ​ $ 582,935 ​ ​ ​ ​ $ 419,314 ​ ​
Adjustments: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Less: aggregate change in the actuarial present value of the accumulated benefit under all defined benefit and actuarial pension plans reported in the Summary Compensation Table
​ ​ ​ $ 14,723 ​ ​ ​ ​ $ 60,539 ​ ​ ​ ​ $ — ​ ​ ​ ​ $ 21,936 ​ ​
Plus: service cost for pension plans
​ ​ ​ $ 13,835 ​ ​ ​ ​ $ 24,521 ​ ​ ​ ​ $ 33,644 ​ ​ ​ ​ $ 18,765 ​ ​
Less: amounts reported under the “Stock Awards” column in the Summary Compensation Table
​ ​ ​ $ 125,330 ​ ​ ​ ​ $ 118,000 ​ ​ ​ ​ $ 47,625 ​ ​ ​ ​ $ — ​ ​
Plus: fair value of awards granted during the year that remain unvested as of year end
​ ​ ​ $ 93,915 ​ ​ ​ ​ $ 134,660 ​ ​ ​ ​ $ 38,626 ​ ​ ​ ​ $ 11,908 ​ ​
Plus: fair value of awards granted during the year that vest during the year
​ ​ ​ $ 41,777 ​ ​ ​ ​ $ 39,333 ​ ​ ​ ​ $ 15,875 ​ ​ ​ ​ $ — ​ ​
Change in fair value from prior year-end to current year-end of awards granted prior to year that were outstanding and unvested as of year-end
​ ​ ​ $ (4,991) ​ ​ ​ ​ $ 2,714 ​ ​ ​ ​ $ — ​ ​ ​ ​ $ 2,334 ​ ​
​ ​ ​
2024
​ ​
2023
​ ​
2022
​ ​
2021
​
Change in fair value from prior year-end to vesting date of
awards granted prior to year that vested during the year
​ ​ ​ $ — ​ ​ ​ ​ $ 2,714 ​ ​ ​ ​ $ — ​ ​ ​ ​ $ — ​ ​
Plus: dividends or other earnings paid during year prior to
vesting date of award
​ ​ ​ $ — ​ ​ ​ ​ $ 607 ​ ​ ​ ​ $ 1,028 ​ ​ ​ ​ $ 385 ​ ​
Compensation Actually Paid
​ ​ ​ $ 760,757 ​ ​ ​ ​ $ 853,513 ​ ​ ​ ​ $ 624,482 ​ ​ ​ ​ $ 430,769 ​ ​
Column (f) and (g).   Total shareholder return (“TSR”) shows the value at year-end assuming the investment of $100 on December 31, 2020, and the reinvestment of dividends during the measurement periods. TSR is cumulative for the measurement periods beginning on December 31, 2020 and ending on December 31 of each of 2024, 2023, 2022 and 2021, respectively, calculated in accordance with Item 201(e) of Regulation S-K. Peer TSR represents the KBW Regional Banking Total Return Index, which is used by ACNB for purposes of compliance with Item 201(e) of Regulation S-K.
Column (h).   Reflects “Net Income” reported in the Corporation’s Consolidated Statements of Income for each year.
Column (i).   The Corporation has identified Return on Average Equity as the company-selected measure for the pay versus performance disclosure, as it represents the most important financial performance measure used to link compensation actually paid to the PEO and the Other NEOs in 2024 to the Corporation’s performance. This performance measure may not have been the most important financial performance measure for prior years, and we may determine a different financial performance measure to be the most important financial performance measure in future years.
     
Company Selected Measure Name Return on Average Equity      
Named Executive Officers, Footnote
Column (d).   Reflects the average of the compensation amounts reported in the “Summary Compensation Table” for the Corporation’s other Named Executive Officers (“Other NEOs”). The Other NEOs included in the average figures for 2024 are Messrs. Weber, Seibel and Fulk and Ms. Laub, for 2023 are Mr. Seibel and Ms. Laub, for 2022 are Mr. Seibel and Lynda L. Glass, and for 2021 are Ms. Glass and David W. Cathell.
     
Peer Group Issuers, Footnote
Column (f) and (g).   Total shareholder return (“TSR”) shows the value at year-end assuming the investment of $100 on December 31, 2020, and the reinvestment of dividends during the measurement periods. TSR is cumulative for the measurement periods beginning on December 31, 2020 and ending on December 31 of each of 2024, 2023, 2022 and 2021, respectively, calculated in accordance with Item 201(e) of Regulation S-K. Peer TSR represents the KBW Regional Banking Total Return Index, which is used by ACNB for purposes of compliance with Item 201(e) of Regulation S-K.
     
PEO Total Compensation Amount $ 1,615,962 $ 1,568,693 $ 970,674 $ 695,578
PEO Actually Paid Compensation Amount $ 1,633,120 1,671,266 1,015,267 730,481
Adjustment To PEO Compensation, Footnote
Column (c).   Compensation actually paid to the PEO as calculated in each year reflects the respective amounts set forth in column (b) of the table above, adjusted as set forth in the table below, as determined in accordance with SEC rules.
​ ​ ​
2024
​ ​
2023
​ ​
2022
​ ​
2021
​
Summary Compensation Table Total
​ ​ ​ $ 1,615,962 ​ ​ ​ ​ $ 1,568,693 ​ ​ ​ ​ $ 970,674 ​ ​ ​ ​ $ 695,578 ​ ​
Adjustments: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Less: aggregate change in the actuarial present value
of the accumulated benefit under all defined
benefit and actuarial pension plans reported in the
Summary Compensation Table
​ ​ ​ $ 15,995 ​ ​ ​ ​ $ 51,547 ​ ​ ​ ​ $ — ​ ​ ​ ​ $ 18,448 ​ ​
Plus: service cost for pension plans
​ ​ ​ $ 24,250 ​ ​ ​ ​ $ 20,906 ​ ​ ​ ​ $ 28,745 ​ ​ ​ ​ $ 29,565 ​ ​
Less: amounts reported under the “Stock Awards” column in the Summary Compensation Table
​ ​ ​ $ 300,300 ​ ​ ​ ​ $ 288,750 ​ ​ ​ ​ $ 95,500 ​ ​ ​ ​ $ — ​ ​
Plus: fair value of awards granted during the year that remain unvested as of year end
​ ​ ​ $ 225,026 ​ ​ ​ ​ $ 314,688 ​ ​ ​ ​ $ 77,454 ​ ​ ​ ​ $ 19,366 ​ ​
Plus: fair value of awards granted during the year that vest during the year
​ ​ ​ $ 100,100 ​ ​ ​ ​ $ 96,250 ​ ​ ​ ​ $ 31,833 ​ ​ ​ ​ $ — ​ ​
Change in fair value from prior year-end to current
year-end of awards granted prior to year that were
outstanding and unvested as of year-end
​ ​ ​ $ (15,924) ​ ​ ​ ​ $ 4,959 ​ ​ ​ ​ $ — ​ ​ ​ ​ $ 3,795 ​ ​
Change in fair value from prior year-end to vesting date of awards granted prior to year that vested during the year
​ ​ ​ $ — ​ ​ ​ ​ $ 4,959 ​ ​ ​ ​ $ — ​ ​ ​ ​ $ — ​ ​
Plus: dividends or other earnings paid during year prior to vesting date of award
​ ​ ​ $ — ​ ​ ​ ​ $ 1,108 ​ ​ ​ ​ $ 2,061 ​ ​ ​ ​ $ 625 ​ ​
Compensation Actually Paid
​ ​ ​ $ 1,633,120 ​ ​ ​ ​ $ 1,671,266 ​ ​ ​ ​ $ 1,015,267 ​ ​ ​ ​ $ 730,481 ​ ​
     
Non-PEO NEO Average Total Compensation Amount $ 756,274 827,502 582,935 419,314
Non-PEO NEO Average Compensation Actually Paid Amount $ 760,757 853,513 624,482 430,769
Adjustment to Non-PEO NEO Compensation Footnote
Column (e).   Average compensation actually paid to the Other NEOs as calculated in each year reflects the respective amounts set forth in column (d) of the table above, adjusted as set forth in the table below, as determined in accordance with SEC rules.
​ ​ ​
2024
​ ​
2023
​ ​
2022
​ ​
2021
​
Summary Compensation Table Total
​ ​ ​ $ 756,274 ​ ​ ​ ​ $ 827,502 ​ ​ ​ ​ $ 582,935 ​ ​ ​ ​ $ 419,314 ​ ​
Adjustments: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Less: aggregate change in the actuarial present value of the accumulated benefit under all defined benefit and actuarial pension plans reported in the Summary Compensation Table
​ ​ ​ $ 14,723 ​ ​ ​ ​ $ 60,539 ​ ​ ​ ​ $ — ​ ​ ​ ​ $ 21,936 ​ ​
Plus: service cost for pension plans
​ ​ ​ $ 13,835 ​ ​ ​ ​ $ 24,521 ​ ​ ​ ​ $ 33,644 ​ ​ ​ ​ $ 18,765 ​ ​
Less: amounts reported under the “Stock Awards” column in the Summary Compensation Table
​ ​ ​ $ 125,330 ​ ​ ​ ​ $ 118,000 ​ ​ ​ ​ $ 47,625 ​ ​ ​ ​ $ — ​ ​
Plus: fair value of awards granted during the year that remain unvested as of year end
​ ​ ​ $ 93,915 ​ ​ ​ ​ $ 134,660 ​ ​ ​ ​ $ 38,626 ​ ​ ​ ​ $ 11,908 ​ ​
Plus: fair value of awards granted during the year that vest during the year
​ ​ ​ $ 41,777 ​ ​ ​ ​ $ 39,333 ​ ​ ​ ​ $ 15,875 ​ ​ ​ ​ $ — ​ ​
Change in fair value from prior year-end to current year-end of awards granted prior to year that were outstanding and unvested as of year-end
​ ​ ​ $ (4,991) ​ ​ ​ ​ $ 2,714 ​ ​ ​ ​ $ — ​ ​ ​ ​ $ 2,334 ​ ​
​ ​ ​
2024
​ ​
2023
​ ​
2022
​ ​
2021
​
Change in fair value from prior year-end to vesting date of
awards granted prior to year that vested during the year
​ ​ ​ $ — ​ ​ ​ ​ $ 2,714 ​ ​ ​ ​ $ — ​ ​ ​ ​ $ — ​ ​
Plus: dividends or other earnings paid during year prior to
vesting date of award
​ ​ ​ $ — ​ ​ ​ ​ $ 607 ​ ​ ​ ​ $ 1,028 ​ ​ ​ ​ $ 385 ​ ​
Compensation Actually Paid
​ ​ ​ $ 760,757 ​ ​ ​ ​ $ 853,513 ​ ​ ​ ​ $ 624,482 ​ ​ ​ ​ $ 430,769 ​ ​
     
Compensation Actually Paid vs. Total Shareholder Return
[MISSING IMAGE: bc_capvstsr-4c.jpg]
     
Compensation Actually Paid vs. Net Income
[MISSING IMAGE: bc_capvsnetincome-4c.jpg]
     
Compensation Actually Paid vs. Company Selected Measure
[MISSING IMAGE: bc_capvsroae-4c.jpg]
     
Tabular List, Table
Tabular List of Most Important Financial Performance Measures
The following tabular list presents the financial performance measures are those that the Corporation considers to have been the most important in linking Compensation Actually Paid to our PEO and Non-PEO NEOs for 2024 to Corporation performance. These measures listed are not ranked. As discussed in the Compensation Discussion and Analysis, the Compensation Committee does consider the occurrence of unusual, extraordinary, or strategic events in determining Compensation Actually Paid, and therefore these measures may be adjusted for these purposes.
•
Net Income
​
•
Return on Average Equity
​
•
Non-Performing Assets
•
Loan Growth
     
Total Shareholder Return Amount $ 181.84 197.72 170.08 129.7
Peer Group Total Shareholder Return Amount 143.89 126.69 127.19 136.65
Net Income (Loss) $ 31,846 $ 31,688 $ 35,752 $ 27,834
Company Selected Measure Amount 10.94 12.23 14.35 10.52
PEO Name James P. Helt      
Measure:: 1        
Pay vs Performance Disclosure        
Name Net Income      
Measure:: 2        
Pay vs Performance Disclosure        
Name Return on Average Equity      
Non-GAAP Measure Description
Column (i).   The Corporation has identified Return on Average Equity as the company-selected measure for the pay versus performance disclosure, as it represents the most important financial performance measure used to link compensation actually paid to the PEO and the Other NEOs in 2024 to the Corporation’s performance. This performance measure may not have been the most important financial performance measure for prior years, and we may determine a different financial performance measure to be the most important financial performance measure in future years.
     
Measure:: 3        
Pay vs Performance Disclosure        
Name Non-Performing Assets      
Measure:: 4        
Pay vs Performance Disclosure        
Name Loan Growth      
PEO | Aggregate Change in Present Value of Accumulated Benefit for All Pension Plans Reported in Summary Compensation Table        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount $ (15,995) $ (51,547) $ (18,448)
PEO | Aggregate Pension Adjustments Service Cost        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 24,250 20,906 28,745 29,565
PEO | Aggregate Grant Date Fair Value of Equity Award Amounts Reported in Summary Compensation Table        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount (300,300) (288,750) (95,500)
PEO | Year-end Fair Value of Equity Awards Granted in Covered Year that are Outstanding and Unvested        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 225,026 314,688 77,454 19,366
PEO | Year-over-Year Change in Fair Value of Equity Awards Granted in Prior Years That are Outstanding and Unvested        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount (15,924) 4,959 3,795
PEO | Vesting Date Fair Value of Equity Awards Granted and Vested in Covered Year        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 100,100 96,250 31,833
PEO | Change in Fair Value as of Vesting Date of Prior Year Equity Awards Vested in Covered Year        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 4,959
PEO | Dividends or Other Earnings Paid on Equity Awards not Otherwise Reflected in Total Compensation for Covered Year        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 1,108 2,061 625
Non-PEO NEO | Aggregate Change in Present Value of Accumulated Benefit for All Pension Plans Reported in Summary Compensation Table        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount (14,723) (60,539) (21,936)
Non-PEO NEO | Aggregate Pension Adjustments Service Cost        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 13,835 24,521 33,644 18,765
Non-PEO NEO | Aggregate Grant Date Fair Value of Equity Award Amounts Reported in Summary Compensation Table        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount (125,330) (118,000) (47,625)
Non-PEO NEO | Year-end Fair Value of Equity Awards Granted in Covered Year that are Outstanding and Unvested        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 93,915 134,660 38,626 11,908
Non-PEO NEO | Year-over-Year Change in Fair Value of Equity Awards Granted in Prior Years That are Outstanding and Unvested        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount (4,991) 2,714 2,334
Non-PEO NEO | Vesting Date Fair Value of Equity Awards Granted and Vested in Covered Year        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 41,777 39,333 15,875
Non-PEO NEO | Change in Fair Value as of Vesting Date of Prior Year Equity Awards Vested in Covered Year        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount 2,714
Non-PEO NEO | Dividends or Other Earnings Paid on Equity Awards not Otherwise Reflected in Total Compensation for Covered Year        
Pay vs Performance Disclosure        
Adjustment to Compensation, Amount $ 607 $ 1,028 $ 385