XML 61 R52.htm IDEA: XBRL DOCUMENT v3.23.2

Loans and ACL (Summary of specific reserves by segments) (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans		$ 22,018
Individually evaluated for impairment, ACL		451
Collateral Pledged
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans	$ 270	22,018
Individually evaluated for impairment, ACL	0	451
Commercial [Member] | Collateral Pledged
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans	0	0
Individually evaluated for impairment, ACL	0	0
Commercial Real Estate | Collateral Pledged
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans	0	8,342
Individually evaluated for impairment, ACL	0	12
Agricultural [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans		10,935
Individually evaluated for impairment, ACL		0
Agricultural [Member] | Collateral Pledged
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans	190	10,935
Individually evaluated for impairment, ACL	0	0
Residential Mortgage
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans		2,741
Individually evaluated for impairment, ACL		439
Residential Mortgage | Collateral Pledged
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans	80	2,741
Individually evaluated for impairment, ACL	0	439
Consumer Portfolio Segment [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans		0
Individually evaluated for impairment, ACL		0
Consumer Portfolio Segment [Member] | Collateral Pledged
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, Loans	0	0
Individually evaluated for impairment, ACL	$ 0	$ 0

X

- Definition

Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 11B
-Subparagraph (g)
-SubTopic 10
-Topic 310
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479319/326-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-K (SK)
-Number 229
-Section 1405
-Paragraph c
-Publisher SEC

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossesLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The balance of financing receivables that were individually evaluated for impairment.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-11C

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 4
-Subparagraph (SAB Topic 6.L(5)(a))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480418/310-10-S99-4

+ Details

Name:	us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	us-gaap_CollateralAxis=us-gaap_CollateralPledgedMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialPortfolioSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_CommercialRealEstateMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=isba_AgriculturalPortfolioSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ResidentialMortgageMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConsumerPortfolioSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: