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STOCKHOLDERS' EQUITY
 12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
STOCKHOLDERS' EQUITY STOCKHOLDERS’ EQUITY
Accumulated Other Comprehensive Loss
Other comprehensive income includes unrealized gains and losses on investment securities AFS and unrealized gains and losses on changes in funded status of the pension plan which are also recognized as separate components of equity. The components of the accumulated other comprehensive loss, net of taxes, are as follows:
(In thousands)Net Change Related to Investment SecuritiesNet Change Related to Derivatives Used for Cash Flow HedgesNet Change Related to Defined Benefit Pension PlansAccumulated Other Comprehensive Loss
Balance at December 31, 2022$(52,734)$— $(5,278)$(58,012)
Other comprehensive income11,782 — 1,321 13,103 
Balance at December 31, 2023(40,952)— (3,957)(44,909)
Other comprehensive income2,792 — 449 3,241 
Balance at December 31, 2024
(38,160)— (3,508)(41,668)
Other comprehensive income (loss)18,616 (109)987 19,494 
Balance at December 31, 2025
$(19,544)$(109)$(2,521)$(22,174)
Dividend Reinvestment and Stock Purchase Plan
In 2011, the Corporation offered stockholders the opportunity to participate in the ACNB Corporation Dividend Reinvestment and Stock Purchase Plan. The plan provides registered holders of ACNB Corporation common stock with a convenient way to purchase additional shares of common stock by permitting participants in the plan to automatically reinvest cash dividends on all or a portion of the shares owned and to make quarterly voluntary cash payments under the terms of the plan. Participation in the plan is voluntary, and there are eligibility requirements to participate in the plan. On August 8, 2025, ACNB replaced the 2011 ACNB Corporation Dividend Reinvestment and Stock Purchase Plan with the 2025 Dividend Reinvestment and Stock Purchase Plan, reserving 500,000 shares for issuance. During 2025, 2024 and 2023, 23,015, 21,750 and 20,361 shares, respectively, were issued under these plans with proceeds in the amount of $1.2 million, $832 thousand and $721 thousand, respectively.
Share Repurchase Plan
On June 18, 2025, the Corporation announced that the Board of Directors approved a plan to repurchase, in open market transactions at prevailing market prices, up to 314,000 shares, or approximately 3% of the outstanding shares of ACNB’s common stock. This common stock repurchase program replaced and superseded any and all earlier announced repurchase plans. There were 116,929 shares purchased under this plan during the year ended December 31, 2025.
On October 24, 2022, the Corporation announced that the Board of Directors approved on October 18, 2022, a plan to repurchase, in open market and privately negotiated transactions, up to 255,575, or approximately 3%, of the outstanding shares of the Corporation’s common stock. The plan was replaced by the plan announced on June 18, 2025. There were 215,372 treasury shares purchased under this plan through June 30, 2025.
Stock Incentive Plan
On May 1, 2018, stockholders approved and ratified the Omnibus Plan, effective as of March 20, 2018, in which awards shall not exceed, in the aggregate, 400,000 shares of common stock, plus any shares that are authorized, but not issued, under the Restricted Stock Plan. The Restricted Stock Plan expired by its own terms after 10 years on February 24, 2019, and no further shares may be issued under the plan. The remaining 174,055 shares under the Restricted Stock Plan were transferred to the Omnibus Plan. As of December 31, 2025, there were 185,413 shares issued under the Omnibus Plan and 388,642 shares reserved for future grants.