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Parent Company Only Financial Information (Interim Condensed Statements of Cash Flows) - USD ($) $ in Thousands | 3 Months Ended
--- | ---
Mar. 31, 2021 | Mar. 31, 2020
Operating activities |  |
Net income | $ 5,398 | $ 3,064
Adjustments to reconcile net income to cash provided by operations |  |
Undistributed earnings of equity securities without readily determinable fair values | 0 | 94
Depreciation | 612 | 668
Changes in operating assets and liabilities which used cash |  |
Other assets | 997 | (379)
Accrued interest and other liabilities | (1,135) | (111)
Net cash provided by (used in) operating activities | 7,076 | 3,394
Investing activities |  |
Net cash provided by (used in) investing activities | 10,453 | 39,991
Financing activities |  |
Cash dividends paid on common stock | (2,130) | (2,122)
Proceeds from the issuance of common stock | 387 | 1,330
Common stock repurchased | (1,149) | (1,168)
Common stock purchased for deferred compensation obligations | (194) | (650)
Net cash provided by (used in) financing activities | 57,398 | (7,206)
Increase (decrease) in cash and cash equivalents | 74,927 | 36,179
Cash and cash equivalents at beginning of period | 246,640 | 60,572
Cash and cash equivalents at end of period | 321,567 | 96,751
Isabella Bank Corporation Restricted Stock Plan |  |
Adjustments to reconcile net income to cash provided by operations |  |
Share-based payment awards | 4 | 0
Isabella Bank Corporation and Related Companies Deferred Compensation Plan for Directors |  |
Adjustments to reconcile net income to cash provided by operations |  |
Share-based payment awards | 160 | 123
Parent Company [Member] |  |
Operating activities |  |
Net income | 5,398 | 3,064
Adjustments to reconcile net income to cash provided by operations |  |
Undistributed earnings of subsidiaries | (4,475) | (1,734)
Undistributed earnings of equity securities without readily determinable fair values | 0 | 94
Depreciation | 13 | 11
Changes in operating assets and liabilities which used cash |  |
Other assets | 478 | (100)
Accrued interest and other liabilities | 1,204 | 8
Net cash provided by (used in) operating activities | 2,782 | 1,466
Financing activities |  |
Cash dividends paid on common stock | (2,130) | (2,122)
Proceeds from the issuance of common stock | 387 | 1,330
Common stock repurchased | (1,149) | (1,168)
Common stock purchased for deferred compensation obligations | (194) | (650)
Net cash provided by (used in) financing activities | (3,086) | (2,610)
Increase (decrease) in cash and cash equivalents | (304) | (1,144)
Cash and cash equivalents at beginning of period | 2,670 | 1,360
Cash and cash equivalents at end of period | 2,366 | 216
Parent Company [Member] | Isabella Bank Corporation Restricted Stock Plan |  |
Adjustments to reconcile net income to cash provided by operations |  |
Share-based payment awards | 4 | 0
Parent Company [Member] | Isabella Bank Corporation and Related Companies Deferred Compensation Plan for Directors |  |
Adjustments to reconcile net income to cash provided by operations |  |
Share-based payment awards | $ 160 | $ 123

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