REGULATORY RESTRICTIONS (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Cash and Due from Banks
Restricted investment in bank stock, at fair value	$ 14,531,000	$ 15,377,000
Pennsylvania Banking Code
REGULATORY RESTRICTIONS
Regulatory lending limit	25,086,000
Jersey Shore State Bank
Cash and Due from Banks
Restricted investment in bank stock, at fair value	0	$ 0
Jersey Shore State Bank \| Pennsylvania Banking Code
REGULATORY RESTRICTIONS
Balance in the additional paid in capital account unavailable for dividends	11,657,000
Luzerne National Bank Corporation \| Pennsylvania Banking Code
REGULATORY RESTRICTIONS
Balance in the additional paid in capital account unavailable for dividends	$ 42,214,000

Represents the regulatory lending limit under prescribed or permitted statutory accounting practices.

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- References

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- Definition

Federal Reserve Bank stock represents an equity interest in the Federal Reserve Bank. It does not have a readily determinable fair value because its ownership is restricted and it lacks a market (liquidity).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 325
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=123599499&loc=d3e63345-112809

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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

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- Definition

The amount of retained earnings as of the balance sheet date that cannot be distributed to stockholders pursuant to statutory rules and regulations.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 505
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6486098&loc=d3e24708-158529

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