v3.26.1
Pay vs Performance Disclosure
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
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)
2025
$ 1,825,912 $ 1,853,325 $ 840,607 $ 855,193 $ 224.80 $ 152.71 $ 37,051 9.44%
2024
$ 1,615,962 $ 1,633,120 $ 756,274 $ 760,757 $ 180.27 $ 143.39 $ 31,846 10.94%
2023
$ 1,568,693 $ 1,671,266 $ 827,502 $ 853,513 $ 196.62 $ 126.67 $ 31,688 12.23%
2022
$ 970,674 $ 1,015,267 $ 582,935 $ 624,482 $ 169.79 $ 127.17 $ 35,752 14.35%
2021
$ 695,578 $ 730,481 $ 419,314 $ 430,769 $ 129.52 $ 136.64 $ 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.
2025
2024
2023
2022
2021
Summary Compensation Table Total
$ 1,825,912 $ 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
$ 57,830 $ 15,995 $ 51,547 $ $ 18,448
Plus: service cost for pension plans
$ 24,537 $ 24,250 $ 20,906 $ 28,745 $ 29,565
Less: amounts reported under the “Stock Awards” column in the Summary Compensation Table
$ 319,193 $ 300,300 $ 288,750 $ 95,500 $
Plus: fair value of awards granted
during the year that remain unvested
as of year end
$ 248,987 $ 225,026 $ 314,688 $ 77,454 $ 19,366
Plus: fair value of awards granted during the year that vest during the year
$ 106,398 $ 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
$ 24,514 $ (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 $ $
2025
2024
2023
2022
2021
Plus: dividends or other earnings paid during year prior to vesting date of award
$ $ $ 1,108 $ 2,061 $ 625
Compensation Actually Paid
$ 1,853,325 $ 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 2025 and 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.
2025
2024
2023
2022
2021
Summary Compensation Table Total
$ 840,607 $ 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
$ 24,404 $ 14,723 $ 60,539 $ $ 21,936
Plus: service cost for pension plans
$ 13,900 $ 13,835 $ 24,521 $ 33,644 $ 18,765
Less: amounts reported under the “Stock Awards” column in the Summary Compensation Table
$ 131,046 $ 125,330 $ 118,000 $ 47,625 $
Plus: fair value of awards granted during the year that remain unvested as of year end
$ 102,223 $ 93,915 $ 134,660 $ 38,626 $ 11,908
Plus: fair value of awards granted during the year that vest during the year
$ 43,682 $ 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
$ 10,231 $ (4,991) $ 2,714 $ $ 2,334
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
$ 855,193 $ 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 2025, 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 2025 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 2025 and 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 2025, 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 $ 1,825,912 $ 1,615,962 $ 1,568,693 $ 970,674 $ 695,578
PEO Actually Paid Compensation Amount $ 1,853,325 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.
2025
2024
2023
2022
2021
Summary Compensation Table Total
$ 1,825,912 $ 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
$ 57,830 $ 15,995 $ 51,547 $ $ 18,448
Plus: service cost for pension plans
$ 24,537 $ 24,250 $ 20,906 $ 28,745 $ 29,565
Less: amounts reported under the “Stock Awards” column in the Summary Compensation Table
$ 319,193 $ 300,300 $ 288,750 $ 95,500 $
Plus: fair value of awards granted
during the year that remain unvested
as of year end
$ 248,987 $ 225,026 $ 314,688 $ 77,454 $ 19,366
Plus: fair value of awards granted during the year that vest during the year
$ 106,398 $ 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
$ 24,514 $ (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 $ $
2025
2024
2023
2022
2021
Plus: dividends or other earnings paid during year prior to vesting date of award
$ $ $ 1,108 $ 2,061 $ 625
Compensation Actually Paid
$ 1,853,325 $ 1,633,120 $ 1,671,266 $ 1,015,267 $ 730,481
       
Non-PEO NEO Average Total Compensation Amount $ 840,607 756,274 827,502 582,935 419,314
Non-PEO NEO Average Compensation Actually Paid Amount $ 855,193 760,757 853,513 624,482 430,769
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.
2025
2024
2023
2022
2021
Summary Compensation Table Total
$ 840,607 $ 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
$ 24,404 $ 14,723 $ 60,539 $ $ 21,936
Plus: service cost for pension plans
$ 13,900 $ 13,835 $ 24,521 $ 33,644 $ 18,765
Less: amounts reported under the “Stock Awards” column in the Summary Compensation Table
$ 131,046 $ 125,330 $ 118,000 $ 47,625 $
Plus: fair value of awards granted during the year that remain unvested as of year end
$ 102,223 $ 93,915 $ 134,660 $ 38,626 $ 11,908
Plus: fair value of awards granted during the year that vest during the year
$ 43,682 $ 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
$ 10,231 $ (4,991) $ 2,714 $ $ 2,334
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
$ 855,193 $ 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]
       
Total Shareholder Return Vs Peer Group [MISSING IMAGE: bc_capvstsr-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 2025 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 $ 224.8 180.27 196.62 169.79 129.52
Peer Group Total Shareholder Return Amount 152.71 143.39 126.67 127.17 136.64
Net Income (Loss) $ 37,051,000 $ 31,846,000 $ 31,688,000 $ 35,752,000 $ 27,834,000
Company Selected Measure Amount 9.44 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 2025 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 $ (57,830) $ (15,995) $ (51,547) $ (18,448)
PEO | Aggregate Pension Adjustments Service Cost          
Pay vs Performance Disclosure          
Adjustment to Compensation, Amount 24,537 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 (319,193) (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 248,987 225,026 314,688 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 24,514 (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 106,398 100,100 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 (24,404) (14,723) (60,539) (21,936)
Non-PEO NEO | Aggregate Pension Adjustments Service Cost          
Pay vs Performance Disclosure          
Adjustment to Compensation, Amount 13,900 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 (131,046) (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 102,223 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 10,231 (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 43,682 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