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v3.23.3

Interim Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands | 9 Months Ended
--- | ---
Sep. 30, 2023 | Sep. 30, 2022
OPERATING ACTIVITIES |  |
NET INCOME | $ 14,364 | $ 15,916
Reconciliation of net income to net cash provided by operating activities: |  |
Provision for loan losses | (55) | 540
Depreciation | 1,482 | 1,591
Amortization of OMSR | 97 | 55
Amortization of acquisition intangibles | 2 | 12
Amortization of Debt Issuance Costs | 67 | 67
Net amortization of AFS securities | 1,120 | 1,568
Debt Securities, Available-for-sale, Realized Gain (Loss) | (67) | 0
Net gain on sale of mortgage loans | (232) | (568)
Mortgage Servicing Rights (MSR) Impairment (Recovery) | 0 | (532)
Bank Owned Life Insurance Income, Net of Expense | 666 | 605
Other Real Estate, Foreclosed Assets, and Repossessed Assets, Valuation Adjustments | 150 | 5
Bank Owned Life Insurance Income, From Policy Redemption | 0 | (57)
Deferred Income Taxes and Tax Credits | 53 | 0
Payments for Origination of Mortgage Loans Held-for-sale | (6,972) | (19,566)
Proceeds from Sale of Mortgage Loans Held-for-sale | 7,478 | 20,935
Net changes in operating assets and liabilities which provided (used) cash: |  |
Accrued interest receivable and other assets | 1,459 | (2,592)
Accrued interest payable and other liabilities | (218) | 3,216
Net cash provided by (used in) operating activities | 18,458 | 20,429
Activity in AFS securities |  |
Proceeds from Sale of Debt Securities, Available-for-sale | 18,089 | 0
Maturities and calls | 44,805 | 56,044
Purchases | (6,166) | (204,657)
Net loan principal (originations) collections | (70,614) | 64,791
Proceeds from sales of foreclosed assets | 421 | 105
Purchases of premises and equipment | (2,889) | (2,279)
Proceeds from Life Insurance Policy | 0 | 370
Proceeds from Sale of Federal Home Loan Bank Stock | 0 | 2,288
Payments to Acquire Federal Reserve Bank Stock | 0 | (401)
Payments to Acquire Other Investments | (612) | (39)
Payments to Acquire Equity Method Investments | (102) | 0
Net cash provided by (used in) investing activities | (17,068) | (83,778)
FINANCING ACTIVITIES |  |
Net increase (decrease) in deposits | 25,199 | 80,694
Increase in other borrowed funds | (5,441) | 2,317
Increase (Decrease) in Loans from Federal Home Loan Banks | 65,000 | (20,000)
Cash dividends paid on common stock | (6,162) | (6,011)
Proceeds from issuance of common stock | 1,208 | 1,344
Common stock repurchased | (2,906) | (585)
Common stock purchased for deferred compensation obligations | (1,333) | (828)
Increase (decrease) in cash and cash equivalents | 76,955 | (6,418)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents | 115,879 | 98,912
Cash and cash equivalents at beginning of period | 38,924 |
Cash and cash equivalents at end of period | 115,879 |
Net cash provided by (used in) financing activities | 75,565 | 56,931
SUPPLEMENTAL CASH FLOWS INFORMATION: |  |
Interest Paid, Excluding Capitalized Interest, Operating Activities | 13,442 | 3,524
Federal income taxes paid | 2,250 | 2,500
SUPPLEMENTAL NONCASH INFORMATION: |  |
Investment of low income housing tax credits, non cash component | 5,000 | 0
Transfers of loans to foreclosed assets | 341 | 129
Condensed Cash Flow Statements, Captions [Line Items] |  |
Debt Securities, Available-for-sale, Realized Gain (Loss) | 67 | 0
Proceeds from Sale of Debt Securities, Available-for-sale | 18,089 | 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 | 477 | 346
Condensed Cash Flow Statements, Captions [Line Items] |  |
Share-based payment awards | $ 477 | $ 346

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- Definition The adjustment to the carrying value of the rights retained or purchased to service mortgages. These adjustments are made when the estimate of the fair value is changed. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 230 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a)(6) -SubTopic 50 -Topic 860 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481229/860-50-50-4 + Details
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