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Parent Company Only Financial Information (Interim Condensed Statements of Cash Flows) - USD ($) $ in Thousands | 3 Months Ended
--- | ---
Mar. 31, 2022 | Mar. 31, 2021
Operating activities |  |
NET INCOME | $ 4,734 | $ 5,398
Adjustments to reconcile net income to cash provided by operations |  |
Depreciation | 542 | 612
Changes in operating assets and liabilities which used cash |  |
Accrued interest receivable and other assets | 338 | 1,602
Accrued interest and other liabilities | (1,016) | (1,135)
Net cash provided by (used in) operating activities | 5,629 | 7,076
Investing activities |  |
Net cash provided by (used in) investing activities | 7,142 | 10,453
Financing activities |  |
Cash dividends paid on common stock | (2,031) | (2,130)
Proceeds from the issuance of common stock | 439 | 387
Common stock repurchased | (185) | (1,149)
Common stock purchased for deferred compensation obligations | (151) | (194)
Net cash provided by (used in) financing activities | 43,085 | 57,398
Increase (decrease) in cash and cash equivalents | 55,856 | 74,927
Cash and cash equivalents at beginning of period | 105,330 | 246,640
Cash and cash equivalents at end of period | 161,186 | 321,567
Amortization of Debt Issuance Costs | 23 | 0
Isabella Bank Corporation Restricted Stock Plan |  |
Adjustments to reconcile net income to cash provided by operations |  |
Share-based payment awards | 31 | 4
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 | 149 | 160
Parent Company [Member] |  |
Operating activities |  |
NET INCOME | 4,734 | 5,398
Adjustments to reconcile net income to cash provided by operations |  |
Undistributed earnings of subsidiaries | (4,553) | (4,475)
Depreciation | 13 | 13
Changes in operating assets and liabilities which used cash |  |
Accrued interest receivable and other assets | (140) | 478
Accrued interest and other liabilities | 230 | 1,204
Net cash provided by (used in) operating activities | 487 | 2,782
Financing activities |  |
Cash dividends paid on common stock | (2,031) | (2,130)
Proceeds from the issuance of common stock | 439 | 387
Common stock repurchased | (185) | (1,149)
Common stock purchased for deferred compensation obligations | (151) | (194)
Net cash provided by (used in) financing activities | (1,928) | (3,086)
Increase (decrease) in cash and cash equivalents | (1,441) | (304)
Cash and cash equivalents at beginning of period | 11,535 | 2,670
Cash and cash equivalents at end of period | 10,094 | 2,366
Amortization of Debt Issuance Costs | 23 | 0
Parent Company [Member] | Isabella Bank Corporation Restricted Stock Plan |  |
Adjustments to reconcile net income to cash provided by operations |  |
Share-based payment awards | 31 | 4
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 | $ 149 | $ 160

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