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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