XML 47 R37.htm IDEA: XBRL DOCUMENT
v3.20.2

Loans and ALLL (Summary of changes in ALLL by segments) (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2020 | Jun. 30, 2019 | Jun. 30, 2020 | Jun. 30, 2019
Summary of changes in the ALLL and the recorded investment in loans by segments |  |  |  |
Allowance for loan losses, Beginning Balance | $ 8,697 | $ 8,398 | $ 7,939 | $ 8,375
Allowance for loan losses, Charge-offs | (66) | (333) | (224) | (471)
Allowance for loan losses, Recoveries | 141 | 151 | 269 | 278
Allowance for loan losses, Provision for loan losses | 105 | (179) | 893 | (145)
Allowance for loan losses, Ending Balance | 8,877 | 8,037 | 8,877 | 8,037
Commercial [Member] |  |  |  |
Summary of changes in the ALLL and the recorded investment in loans by segments |  |  |  |
Allowance for loan losses, Beginning Balance | 2,375 | 2,248 | 1,914 | 2,563
Allowance for loan losses, Charge-offs | (1) | (105) | (5) | (113)
Allowance for loan losses, Recoveries | 30 | 22 | 52 | 73
Allowance for loan losses, Provision for loan losses | (283) | (85) | 160 | (443)
Allowance for loan losses, Ending Balance | 2,121 | 2,080 | 2,121 | 2,080
Agricultural [Member] |  |  |  |
Summary of changes in the ALLL and the recorded investment in loans by segments |  |  |  |
Allowance for loan losses, Beginning Balance | 490 | 775 | 634 | 775
Allowance for loan losses, Charge-offs | (6) | (59) | (22) | (59)
Allowance for loan losses, Recoveries | 2 | 0 | 35 | 1
Allowance for loan losses, Provision for loan losses | (130) | (104) | (291) | (105)
Allowance for loan losses, Ending Balance | 356 | 612 | 356 | 612
Residential Real Estate [Member] |  |  |  |
Summary of changes in the ALLL and the recorded investment in loans by segments |  |  |  |
Allowance for loan losses, Beginning Balance | 1,717 | 2,305 | 2,047 | 1,992
Allowance for loan losses, Charge-offs | 0 | (94) | (15) | (96)
Allowance for loan losses, Recoveries | 39 | 91 | 66 | 118
Allowance for loan losses, Provision for loan losses | (563) | (420) | (905) | (132)
Allowance for loan losses, Ending Balance | 1,193 | 1,882 | 1,193 | 1,882
Consumer Portfolio Segment [Member] |  |  |  |
Summary of changes in the ALLL and the recorded investment in loans by segments |  |  |  |
Allowance for loan losses, Beginning Balance | 961 | 891 | 922 | 857
Allowance for loan losses, Charge-offs | (59) | (75) | (182) | (203)
Allowance for loan losses, Recoveries | 70 | 38 | 116 | 86
Allowance for loan losses, Provision for loan losses | (147) | 73 | (31) | 187
Allowance for loan losses, Ending Balance | 825 | 927 | 825 | 927
Unallocated [Member] |  |  |  |
Summary of changes in the ALLL and the recorded investment in loans by segments |  |  |  |
Allowance for loan losses, Beginning Balance | 3,154 | 2,179 | 2,422 | 2,188
Allowance for loan losses, Charge-offs | 0 | 0 | 0 | 0
Allowance for loan losses, Recoveries | 0 | 0 | 0 | 0
Allowance for loan losses, Provision for loan losses | 1,228 | 357 | 1,960 | 348
Allowance for loan losses, Ending Balance | $ 4,382 | $ 2,536 | $ 4,382 | $ 2,536

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_AllowanceForLoanAndLeaseLossesRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=118955202&loc=SL82895884-210446 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of recovery of financing receivables doubtful of collection that were previously charged off. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 79 -URI http://asc.fasb.org/extlink&oid=118955255&loc=SL82922352-210448 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(4) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of writeoff of financing receivable, charged against allowance for credit loss. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(3) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 79 -URI http://asc.fasb.org/extlink&oid=118955255&loc=SL82922352-210448 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of expense related loan transactions, lease transactions, credit loss from transactions other than loan and lease transactions, and other loss based on assessment of uncollectability from the counterparty to reduce the account to their net realizable value. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.11) -URI http://asc.fasb.org/extlink&oid=116637391&loc=SL114874048-224260 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3602-108585 + Details
Name: | us-gaap_ProvisionForLoanLeaseAndOtherLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialPortfolioSegmentMember
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=us-gaap_ResidentialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_UnallocatedFinancingReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |