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Parent Company Only Financial Information (Interim Condensed Statements of Cash Flows) - USD ($) $ in Thousands | 9 Months Ended
--- | ---
Sep. 30, 2021 | Sep. 30, 2020
Operating activities |  |
NET INCOME | $ 14,705 | $ 11,608
Adjustments to reconcile net income to cash provided by operations |  |
Undistributed earnings of equity securities without readily determinable fair values | 0 | (61)
Depreciation | 1,761 | 1,958
Changes in operating assets and liabilities which used cash |  |
Other assets | 1,811 | (1,696)
Accrued interest and other liabilities | (325) | 370
Net cash provided by (used in) operating activities | 21,163 | 10,936
Investing activities |  |
Net cash provided by (used in) investing activities | (176,457) | (43,370)
Financing activities |  |
Cash dividends paid on common stock | (6,369) | (6,386)
Proceeds from the issuance of common stock | 1,196 | 3,274
Common stock repurchased | (2,699) | (1,619)
Common stock purchased for deferred compensation obligations | (869) | (1,252)
Net cash provided by (used in) financing activities | 115,136 | 137,611
Increase (decrease) in cash and cash equivalents | (40,158) | 105,177
Cash and cash equivalents at beginning of period | 246,640 | 60,572
Cash and cash equivalents at end of period | 206,482 | 165,749
Amortization of Debt Issuance Costs | 30 | 0
Proceeds from Issuance of Subordinated Long-term Debt | 29,106 | 0
Isabella Bank Corporation Restricted Stock Plan |  |
Adjustments to reconcile net income to cash provided by operations |  |
Share-based payment awards | 58 | 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 | 343 | 334
Parent Company [Member] |  |
Operating activities |  |
NET INCOME | 14,705 | 11,608
Adjustments to reconcile net income to cash provided by operations |  |
Undistributed earnings of subsidiaries | (13,428) | (6,448)
Undistributed earnings of equity securities without readily determinable fair values | 0 | (61)
Depreciation | 38 | 34
Changes in operating assets and liabilities which used cash |  |
Other assets | 673 | (236)
Accrued interest and other liabilities | 390 | 19
Net cash provided by (used in) operating activities | 2,809 | 5,250
Financing activities |  |
Cash dividends paid on common stock | (6,369) | (6,386)
Proceeds from the issuance of common stock | 1,196 | 3,274
Common stock repurchased | (2,699) | (1,619)
Common stock purchased for deferred compensation obligations | (869) | (1,252)
Net cash provided by (used in) financing activities | 20,365 | (5,983)
Increase (decrease) in cash and cash equivalents | 23,174 | (733)
Cash and cash equivalents at beginning of period | 2,670 | 1,360
Cash and cash equivalents at end of period | 25,844 | 627
Amortization of Debt Issuance Costs | 30 | 0
Proceeds from Issuance of Subordinated Long-term Debt | 29,106 | 0
Parent Company [Member] | Isabella Bank Corporation Restricted Stock Plan |  |
Adjustments to reconcile net income to cash provided by operations |  |
Share-based payment awards | 58 | 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 | $ 343 | $ 334

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- Definition Amount of noncash expense for share-based payment arrangement. + References Reference 1: 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=123570139&loc=d3e3602-108585 + Details
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