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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