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Interim Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Statement of Cash Flows [Abstract]    
Interest Paid, Excluding Capitalized Interest, Operating Activities $ 2,819 $ 1,081
OPERATING ACTIVITIES    
NET INCOME 5,321 4,734
Reconciliation of net income to net cash provided by operating activities:    
Provision for loan losses 41 37
Depreciation 478 542
Amortization of OMSR 36 37
Amortization of acquisition intangibles 1 4
Amortization of Debt Issuance Costs 22 23
Net amortization of AFS securities 372 547
Debt Securities, Available-for-sale, Realized Gain (Loss) (1) 0
Net gain on sale of mortgage loans (67) (224)
Mortgage Servicing Rights (MSR) Impairment (Recovery) 0 (300)
Bank Owned Life Insurance Income, Net of Expense 220 200
Other Real Estate, Foreclosed Assets, and Repossessed Assets, Valuation Adjustments 22 11
Bank Owned Life Insurance Income, From Policy Redemption 0 (52)
Payments for Origination of Mortgage Loans Held-for-sale (1,519) (7,069)
Proceeds from Sale of Mortgage Loans Held-for-sale 1,794 8,059
Net changes in operating assets and liabilities which provided (used) cash:    
Accrued interest receivable and other assets 1,913 338
Accrued interest payable and other liabilities (968) (1,016)
Net cash provided by (used in) operating activities 7,569 5,629
Activity in AFS securities    
Proceeds from Sale of Debt Securities, Available-for-sale 4,145 0
Maturities and calls 22,090 13,568
Purchases (6,166) (91,361)
Net loan principal (originations) collections (6,493) 82,726
Proceeds from sales of foreclosed assets 67 39
Purchases of premises and equipment (1,229) (462)
Proceeds from Life Insurance Policy 0 383
Proceeds from Sale of Federal Home Loan Bank Stock 0 2,288
Payments to Acquire Other Investments (612) (39)
Net cash provided by (used in) investing activities 11,802 7,142
FINANCING ACTIVITIES    
Net increase (decrease) in deposits 69,253 53,822
Increase in other borrowed funds (25,776) 1,191
Increase (Decrease) in Loans from Federal Home Loan Banks 0 (10,000)
Cash dividends paid on common stock (2,066) (2,031)
Proceeds from issuance of common stock 462 439
Common stock repurchased (937) (185)
Common stock purchased for deferred compensation obligations (508) (151)
Increase (decrease) in cash and cash equivalents 59,799 55,856
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents 98,723 161,186
Cash and cash equivalents at beginning of period 38,924  
Cash and cash equivalents at end of period 98,723  
Net cash provided by (used in) financing activities 40,428 43,085
SUPPLEMENTAL CASH FLOWS INFORMATION:    
Federal income taxes paid 100 0
SUPPLEMENTAL NONCASH INFORMATION:    
Transfers of loans to foreclosed assets 20 4
Investment of low income housing tax credits, non cash component 5,000 0
Condensed Cash Flow Statements, Captions [Line Items]    
Debt Securities, Available-for-sale, Realized Gain (Loss) 1 0
Proceeds from Sale of Debt Securities, Available-for-sale 4,145 0
Isabella Bank Corporation and Related Companies Deferred Compensation Plan for Directors    
Reconciliation of net income to net cash provided by operating activities:    
Share-based Payment Arrangement, Noncash Expense 346 149
Condensed Cash Flow Statements, Captions [Line Items]    
Share-based payment awards $ 346 $ 149