XML 115 R104.htm IDEA: XBRL DOCUMENT v3.24.0.1

Fair Value (Quantitative information about impaired loans) (Details) - Discounted appraisal value [Member] - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Fair Value Measurements Inputs and Valuation Techniques [Line Items]
Impaired loans (net of the allowance for loan losses)	$ 1,083	$ 17,143
Real Estate [Member]
Fair Value Measurements Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount	20.00%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage	20.00%	24.00%
Real Estate [Member] | Minimum [Member]
Fair Value Measurements Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount		20.00%
Real Estate [Member] | Maximum [Member]
Fair Value Measurements Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount		30.00%
Equipment [Member]
Fair Value Measurements Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage	33.00%	31.00%
Equipment [Member] | Minimum [Member]
Fair Value Measurements Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount	25.00%	25.00%
Equipment [Member] | Maximum [Member]
Fair Value Measurements Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount	35.00%	35.00%
Loans Receivable, Collateralized By Cash Crop Inventory [Member]
Fair Value Measurements Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount		40.00%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage		40.00%
Loans Receivable, Collateralized By Livestock [Member]
Fair Value Measurements Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount		30.00%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage		30.00%
Loans Receivable, Collateralized By Accounts Receivable [Member]
Fair Value Measurements Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount	25.00%	25.00%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage	25.00%	27.00%
Furniture and Fixtures [Member]
Fair Value Measurements Inputs and Valuation Techniques [Line Items]
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount		45.00%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage		45.00%

X

- Definition

Impaired Financing Receivable, Fair Value Disclosure

+ References

No definition available.

+ Details

Name:	isba_ImpairedFinancingReceivableFairValueDisclosure
Namespace Prefix:	isba_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Impaired Financing Receivable, Fair Value Disclosure, Appraised Value Discount

+ References

No definition available.

+ Details

Name:	isba_ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount
Namespace Prefix:	isba_
Data Type:	dtr-types1:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage

+ References

No definition available.

+ Details

Name:	isba_ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage
Namespace Prefix:	isba_
Data Type:	dtr-types1:percentItemType
Balance Type:	na
Period Type:	duration

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

No definition available.

+ Details

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

X

- Details

Name:	us-gaap_ValuationTechniqueAxis=isba_DiscountedAppraisalValueValuationTechniqueMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByAssetClassAxis=isba_LoansReceivableCollateralizedByRealEstateMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_RangeAxis=srt_MinimumMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_RangeAxis=srt_MaximumMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByAssetClassAxis=isba_LoansReceivableCollateralizedByEquipmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByAssetClassAxis=isba_LoansReceivableCollateralizedByCashCropInventoryMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByAssetClassAxis=isba_LoansReceivableCollateralizedByLivestockMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByAssetClassAxis=isba_LoansReceivableCollateralizedByAccountsReceivableMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByAssetClassAxis=us-gaap_FurnitureAndFixturesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: