XML 69 R59.htm IDEA: XBRL DOCUMENT
v3.21.1

Fair Value (Quantitative information about impaired loans) (Details) - Discounted appraisal value [Member] - Level 3 [Member] - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2021 | Dec. 31, 2020
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
Discounted appraisal value at fair value | $ 25,504 | $ 19,540
Loans Receivable, Collateralized By Cash Crop Inventory [Member] |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount | 40.00% | 40.00%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage | 40.00% | 40.00%
Loans Receivable, Collateralized By Livestock [Member] |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount | 30.00% | 30.00%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage | 30.00% | 30.00%
Real Estate [Member] |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage | 23.00% | 23.00%
Real Estate [Member] | Minimum [Member] |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount | 20.00% | 20.00%
Real Estate [Member] | Maximum [Member] |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount | 30.00% | 30.00%
Equipment [Member] |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage | 31.00% | 32.00%
Equipment [Member] | Minimum [Member] |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount | 20.00% | 20.00%
Equipment [Member] | Maximum [Member] |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount | 35.00% | 50.00%
Loans Receivable, Collateralized By Accounts Receivable [Member] |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage | 30.00% | 27.00%
Loans Receivable, Collateralized By Accounts Receivable [Member] | Minimum [Member] |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount | 25.00% | 25.00%
Loans Receivable, Collateralized By Accounts Receivable [Member] | Maximum [Member] |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount | 50.00% | 50.00%
Liquor License [Member] |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount | 75.00% | 75.00%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage | 75.00% | 75.00%
Furniture and Fixtures [Member] |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount | 45.00% |
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage | 45.00% |
Loans Receivable, Collateralized By Other Inventory [Member] |  |
Fair Value Measurement Inputs and Valuation Techniques [Line Items] |  |
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount | 50.00% | 50.00%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage | 50.00% | 50.00%

X
- Definition Impaired Financing Receivable, Fair Value Disclosure + References No definition available. + Details
Name: | isba_ImpairedFinancingReceivableFairValueDisclosure
Namespace Prefix: | isba_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Impaired Financing Receivable, Fair Value Disclosure, Appraised Value Discount + References No definition available. + Details
Name: | isba_ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount
Namespace Prefix: | isba_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage + References No definition available. + Details
Name: | isba_ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage
Namespace Prefix: | isba_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

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_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_ValuationTechniqueAxis=isba_DiscountedAppraisalValueValuationTechniqueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=isba_LoansReceivableCollateralizedByCashCropInventoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=isba_LoansReceivableCollateralizedByLivestockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=isba_LoansReceivableCollateralizedByRealEstateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=isba_LoansReceivableCollateralizedByEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=isba_LoansReceivableCollateralizedByAccountsReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=isba_LoansReceivableCollateralizedByLiquorLicenseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=us-gaap_FurnitureAndFixturesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=isba_LoansReceivableCollateralizedByOtherInventoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |