XML 28 R38.htm IDEA: XBRL DOCUMENT v3.20.1

Loans and ALLL (Credit quality indicators for commercial and agricultural credit exposures) (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Financing Receivable, Recorded Investment [Line Items]
Total	$ 1,175,936	$ 1,186,570
Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	695,278	700,941
Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	501,637	510,153
Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	159,225	155,265
Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	34,416	35,523
Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	108,856	116,920
Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	77,195	80,027
Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	31,661	36,893
Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	804,134	817,861
1 - Excellent [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	10	390
1 - Excellent [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
1 - Excellent [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	10	390
1 - Excellent [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
1 - Excellent [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
1 - Excellent [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
1 - Excellent [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
1 - Excellent [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	10	390
2 - High quality [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	15,086	11,426
2 - High quality [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	4,326	2,582
2 - High quality [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	10,760	8,844
2 - High quality [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
2 - High quality [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	907	1,551
2 - High quality [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	894	1,452
2 - High quality [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	13	99
2 - High quality [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	15,993	12,977
3 - High satisfactory [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	171,448	188,118
3 - High satisfactory [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	93,092	109,737
3 - High satisfactory [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	43,940	42,858
3 - High satisfactory [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	34,416	35,523
3 - High satisfactory [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	21,811	23,534
3 - High satisfactory [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	16,835	16,765
3 - High satisfactory [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	4,976	6,769
3 - High satisfactory [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	193,259	211,652
4 - Low satisfactory [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	474,123	472,045
4 - Low satisfactory [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	381,334	377,198
4 - Low satisfactory [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	92,789	94,847
4 - Low satisfactory [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
4 - Low satisfactory [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	62,273	63,659
4 - Low satisfactory [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	42,602	42,798
4 - Low satisfactory [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	19,671	20,861
4 - Low satisfactory [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	536,396	535,704
5 - Special mention [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	18,934	18,842
5 - Special mention [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	15,404	15,372
5 - Special mention [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	3,530	3,470
5 - Special mention [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
5 - Special mention [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	7,765	10,919
5 - Special mention [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	5,601	7,165
5 - Special mention [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	2,164	3,754
5 - Special mention [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	26,699	29,761
6 - Substandard [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	14,034	8,499
6 - Substandard [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	7,177	4,874
6 - Substandard [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	6,857	3,625
6 - Substandard [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
6 - Substandard [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	11,494	12,972
6 - Substandard [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	8,236	9,136
6 - Substandard [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	3,258	3,836
6 - Substandard [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	25,528	21,471
7 - Vulnerable [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	1,368	1,621
7 - Vulnerable [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	29	390
7 - Vulnerable [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	1,339	1,231
7 - Vulnerable [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
7 - Vulnerable [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	4,418	4,285
7 - Vulnerable [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	2,839	2,711
7 - Vulnerable [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	1,579	1,574
7 - Vulnerable [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	5,786	5,906
8 - Doubtful [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	275	0
8 - Doubtful [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	275	0
8 - Doubtful [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
8 - Doubtful [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
8 - Doubtful [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	188	0
8 - Doubtful [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	188	0
8 - Doubtful [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
8 - Doubtful [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	463	0
Loss [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
Loss [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
Loss [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
Loss [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
Loss [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
Loss [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
Loss [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
Loss [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	$ 0	$ 0

X

- 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.

+ Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. Excludes amounts related to receivables held-for-sale.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03.10(3))
-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

+ Details

Name:	us-gaap_NotesReceivableGross
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialPortfolioSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=isba_CommercialOtherPortfolioSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=isba_CommercialAdvancestoMortgageBrokersSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=isba_AgriculturalPortfolioSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=isba_AgriculturalRealEstatePortfolioSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=isba_AgriculturalOtherPortfolioSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=isba_CommercialAndAgriculturalPortfolioSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InternalCreditAssessmentAxis=isba_ExcellentRatingMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InternalCreditAssessmentAxis=isba_HighQualityRatingMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InternalCreditAssessmentAxis=isba_HighSatisfactoryRatingMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InternalCreditAssessmentAxis=isba_LowSatisfactoryRatingMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InternalCreditAssessmentAxis=us-gaap_SpecialMentionMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InternalCreditAssessmentAxis=us-gaap_SubstandardMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InternalCreditAssessmentAxis=isba_VulnerableRatingMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InternalCreditAssessmentAxis=us-gaap_DoubtfulMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InternalCreditAssessmentAxis=isba_LossMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: