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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