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Parent Company Only Financial Information (Interim Condensed Statements of Cash Flows) - USD ($) $ in Thousands | 9 Months Ended
--- | ---
Sep. 30, 2023 | Sep. 30, 2022
Operating activities |  |
NET INCOME | $ 14,364 | $ 15,916
Adjustments to reconcile net income to cash provided by operations |  |
Depreciation | 1,482 | 1,591
Changes in operating assets and liabilities which used cash |  |
Accrued interest receivable and other assets | 1,459 | (2,592)
Accrued interest and other liabilities | (218) | 3,216
Net cash provided by (used in) operating activities | 18,458 | 20,429
Payments to Acquire Property, Plant, and Equipment | (2,889) | (2,279)
Investing activities |  |
Net cash provided by (used in) investing activities | (17,068) | (83,778)
Financing activities |  |
Cash dividends paid on common stock | (6,162) | (6,011)
Proceeds from the issuance of common stock | 1,208 | 1,344
Common stock repurchased | (2,906) | (585)
Common stock purchased for deferred compensation obligations | (1,333) | (828)
Net cash provided by (used in) financing activities | 75,565 | 56,931
Increase (decrease) in cash and cash equivalents | 76,955 | (6,418)
Cash and cash equivalents at beginning of period | 38,924 | 105,330
Cash and cash equivalents at end of period | 115,879 | 98,912
Amortization of Debt Issuance Costs | 67 | 67
Isabella Bank Corporation Restricted Stock Plan |  |
Adjustments to reconcile net income to cash provided by operations |  |
Share-based payment awards | 219 | 108
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 | 477 | 346
Parent Company [Member] |  |
Operating activities |  |
NET INCOME | 14,364 | 15,916
Adjustments to reconcile net income to cash provided by operations |  |
Undistributed earnings of subsidiaries | 5,394 | (14,828)
Depreciation | 38 | 38
Changes in operating assets and liabilities which used cash |  |
Accrued interest receivable and other assets | 103 | 1,461
Accrued interest and other liabilities | 26 | 249
Net cash provided by (used in) operating activities | 20,688 | 3,357
Payments to Acquire Property, Plant, and Equipment | (36) | 0
Investing activities |  |
Net cash provided by (used in) investing activities | (36) | 0
Financing activities |  |
Cash dividends paid on common stock | (6,162) | (6,011)
Proceeds from the issuance of common stock | 1,208 | 1,344
Common stock repurchased | (2,906) | (585)
Common stock purchased for deferred compensation obligations | (1,333) | (828)
Net cash provided by (used in) financing activities | (9,193) | (6,080)
Increase (decrease) in cash and cash equivalents | 11,459 | (2,723)
Cash and cash equivalents at beginning of period | 8,525 | 11,535
Cash and cash equivalents at end of period | 19,984 | 8,812
Amortization of Debt Issuance Costs | 67 | 67
Parent Company [Member] | Isabella Bank Corporation Restricted Stock Plan |  |
Adjustments to reconcile net income to cash provided by operations |  |
Share-based payment awards | 219 | 108
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 | $ 477 | $ 346

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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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