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v3.23.2

Parent Company Only Financial Information (Interim Condensed Statements of Cash Flows) - USD ($) $ in Thousands | 6 Months Ended
--- | ---
Jun. 30, 2023 | Jun. 30, 2022
Operating activities |  |
NET INCOME | $ 9,951 | $ 10,029
Adjustments to reconcile net income to cash provided by operations |  |
Depreciation | 994 | 1,077
Changes in operating assets and liabilities which used cash |  |
Accrued interest receivable and other assets | 2,696 | 1,848
Accrued interest and other liabilities | 208 | (35)
Net cash provided by (used in) operating activities | 14,941 | 14,780
Payments to Acquire Property, Plant, and Equipment | (1,824) | (827)
Investing activities |  |
Net cash provided by (used in) investing activities | (22,343) | (70,681)
Financing activities |  |
Cash dividends paid on common stock | (4,107) | (4,007)
Proceeds from the issuance of common stock | 846 | 907
Common stock repurchased | (2,409) | (397)
Common stock purchased for deferred compensation obligations | (976) | (527)
Net cash provided by (used in) financing activities | (1,642) | 32,588
Increase (decrease) in cash and cash equivalents | (9,044) | (23,313)
Cash and cash equivalents at beginning of period | 38,924 | 105,330
Cash and cash equivalents at end of period | 29,880 | 82,017
Amortization of Debt Issuance Costs | 45 | 45
Isabella Bank Corporation Restricted Stock Plan |  |
Adjustments to reconcile net income to cash provided by operations |  |
Share-based payment awards | 128 | 77
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 | 428 | 249
Parent Company [Member] |  |
Operating activities |  |
NET INCOME | 9,951 | 10,029
Adjustments to reconcile net income to cash provided by operations |  |
Undistributed earnings of subsidiaries | 2,079 | (9,513)
Depreciation | 25 | 26
Changes in operating assets and liabilities which used cash |  |
Accrued interest receivable and other assets | (137) | 1,275
Accrued interest and other liabilities | (223) | (51)
Net cash provided by (used in) operating activities | 12,296 | 2,137
Payments to Acquire Property, Plant, and Equipment | (17) | 0
Investing activities |  |
Net cash provided by (used in) investing activities | (17) | 0
Financing activities |  |
Cash dividends paid on common stock | (4,107) | (4,007)
Proceeds from the issuance of common stock | 846 | 907
Common stock repurchased | (2,409) | (397)
Common stock purchased for deferred compensation obligations | (976) | (527)
Net cash provided by (used in) financing activities | (6,646) | (4,024)
Increase (decrease) in cash and cash equivalents | 5,633 | (1,887)
Cash and cash equivalents at beginning of period | 8,525 | 11,535
Cash and cash equivalents at end of period | 14,158 | 9,648
Amortization of Debt Issuance Costs | 45 | 45
Parent Company [Member] | Isabella Bank Corporation Restricted Stock Plan |  |
Adjustments to reconcile net income to cash provided by operations |  |
Share-based payment awards | 128 | 77
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 | $ 428 | $ 249

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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 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 + Details
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