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Parent Company Only Financial Information (Interim Condensed Statements of Cash Flows) - USD ($) $ in Thousands | 6 Months Ended
--- | ---
Jun. 30, 2021 | Jun. 30, 2020
Operating activities |  |
NET INCOME | $ 10,019 | $ 7,251
Adjustments to reconcile net income to cash provided by operations |  |
Undistributed earnings of equity securities without readily determinable fair values | 0 | (31)
Depreciation | 1,196 | 1,319
Changes in operating assets and liabilities which used cash |  |
Other assets | 2,695 | 472
Accrued interest and other liabilities | (258) | 667
Net cash provided by (used in) operating activities | 15,861 | 6,606
Investing activities |  |
Net cash provided by (used in) investing activities | (81,218) | (40,819)
Financing activities |  |
Cash dividends paid on common stock | (4,275) | (4,249)
Proceeds from the issuance of common stock | 806 | 2,343
Common stock repurchased | (1,860) | (1,195)
Common stock purchased for deferred compensation obligations | (595) | (970)
Net cash provided by (used in) financing activities | 66,906 | 83,025
Increase (decrease) in cash and cash equivalents | 1,549 | 48,812
Cash and cash equivalents at beginning of period | 246,640 | 60,572
Cash and cash equivalents at end of period | 248,189 | 109,384
Amortization of Debt Issuance Costs | 7 | 0
Proceeds from Issuance of Subordinated Long-term Debt | 29,114 | 0
Isabella Bank Corporation Restricted Stock Plan |  |
Adjustments to reconcile net income to cash provided by operations |  |
Share-based payment awards | 25 | 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 | 256 | 233
Parent Company [Member] |  |
Operating activities |  |
NET INCOME | 10,019 | 7,251
Adjustments to reconcile net income to cash provided by operations |  |
Undistributed earnings of subsidiaries | (8,892) | (4,437)
Undistributed earnings of equity securities without readily determinable fair values | 0 | (31)
Depreciation | 25 | 23
Changes in operating assets and liabilities which used cash |  |
Other assets | 552 | (168)
Accrued interest and other liabilities | 175 | 16
Net cash provided by (used in) operating activities | 2,167 | 2,887
Financing activities |  |
Cash dividends paid on common stock | (4,275) | (4,249)
Proceeds from the issuance of common stock | 806 | 2,343
Common stock repurchased | (1,860) | (1,195)
Common stock purchased for deferred compensation obligations | (595) | (970)
Net cash provided by (used in) financing activities | 23,190 | (4,071)
Increase (decrease) in cash and cash equivalents | 25,357 | (1,184)
Cash and cash equivalents at beginning of period | 2,670 | 1,360
Cash and cash equivalents at end of period | 28,027 | 176
Amortization of Debt Issuance Costs | 7 | 0
Proceeds from Issuance of Subordinated Long-term Debt | 29,114 | 0
Parent Company [Member] | Isabella Bank Corporation Restricted Stock Plan |  |
Adjustments to reconcile net income to cash provided by operations |  |
Share-based payment awards | 25 | 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 | $ 256 | $ 233

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