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Consolidated Statements of Cash Flows - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
OPERATING ACTIVITIES      
Net Income (Loss) Attributable to Parent $ 18,167 $ 22,238 $ 19,499
Reconciliation of net income to net cash provided by operating activities:      
Provision for loan losses 629 483 (518)
Depreciation 1,978 2,071 2,314
Amortization of OMSR 137 97 597
Amortization of acquisition intangibles 3 15 29
Amortization of Debt Issuance Costs 90 87 52
Net amortization of AFS securities 1,474 2,018 2,233
Debt Securities, Available-for-sale, Realized Gain (Loss) (67) 0 0
Net gain on sale of mortgage loans (317) (631) (1,694)
OMSR Impairment 0 (532) 0
Impairments (158) (13) (39)
Increase in cash value of corporate owned life insurance policies (904) (818) (751)
Bank Owned Life Insurance Income, From Policy Redemption 0 (57) (271)
Deferred income tax expense (benefit) 1,008 13 (523)
Origination of loans held for sale (9,657) (21,382) (48,957)
Proceeds from loan sales 10,353 23,369 51,657
Net changes in operating assets and liabilities which provided (used) cash:      
Other assets (809) (2,813) 1,208
Accrued interest payable and other liabilities 1,006 2,182 146
Net cash provided by (used in) operating activities 23,715 26,937 25,501
Activity in AFS securities      
Sales 18,089 0 0
Maturities, calls, and principal payments 57,001 68,956 100,289
Purchases (10,866) (210,869) (262,266)
Payments to Acquire Equity Method Investments (102) (250) 0
Loan principal (originations) collections, net (85,783) 36,672 (63,210)
Proceeds from sales of foreclosed assets 569 241 716
Purchases of premises and equipment (4,064) (3,205) (1,593)
Payment to Acquire Life Insurance Policy, Investing Activities 0 0 (4,272)
Proceeds from the redemption of corporate owned life insurance policies 0 359 1,114
Proceeds from Sale of Federal Home Loan Bank Stock 0 2,288 0
Payments to Acquire Federal Reserve Bank Stock 0 (401) 0
Payments to Acquire Other Investments (623) (46) (413)
Net cash provided by (used in) investing activities (25,779) (106,255) (229,635)
FINANCING ACTIVITIES      
Net increase (decrease) in deposits (20,580) 33,936 144,022
Increase (Decrease) in Federal Funds Purchased and Securities Sold under Agreements to Repurchase, Net (10,970) 7,609 (18,585)
Increase (Decrease) in Loans from Federal Home Loan Banks 40,000 (20,000) (70,000)
Proceeds from Issuance of Subordinated Long-term Debt 0 0 29,106
Cash dividends paid on common stock (8,216) (8,082) (8,367)
Proceeds from issuance of common stock 1,617 1,762 1,593
Common stock repurchased (3,415) (1,124) (13,758)
Common stock purchased for deferred compensation obligations (1,624) (1,189) (1,187)
Net cash provided by (used in) financing activities (3,188) 12,912 62,824
Increase (decrease) in cash and cash equivalents (5,252) (66,406) (141,310)
Cash and cash equivalents at beginning of period 38,924 105,330 246,640
Cash and cash equivalents at end of period 33,672 38,924 105,330
SUPPLEMENTAL CASH FLOWS INFORMATION:      
Interest paid 21,052 5,313 7,601
Federal income taxes paid 2,350 4,425 4,050
SUPPLEMENTAL NONCASH INFORMATION:      
Investment of low income housing tax credits, non cash component 5,000 0 0
Transfers of loans to foreclosed assets 378 456 361
Net Income (Loss) Attributable to Parent 18,167 22,238 19,499
Provision for loan losses 629 483 (518)
Depreciation expense 1,978 2,071 2,314
Amortization of Mortgage Servicing Rights (MSRs) 137 97 597
Amortization expense of identifiable intangible assets 3 15 29
Amortization of Debt Issuance Costs 90 87 52
Investment Income, Net, Amortization of Discount and Premium (1,474) (2,018) (2,233)
Debt Securities, Realized Gain (Loss) 67 0 0
Gain (Loss) on Sale of Mortgage Loans 317 631 1,694
OMSR Impairment 0 (532) 0
Other Real Estate, Foreclosed Assets, and Repossessed Assets, Valuation Adjustments 158 13 39
Bank Owned Life Insurance Income, Net of Expense 904 818 751
Bank Owned Life Insurance Income, From Policy Redemption 0 57 271
Deferred Income Tax Expense (Benefit) 1,008 13 (523)
Payments for Origination of Mortgage Loans Held-for-sale 9,657 21,382 48,957
Proceeds from Sale of Mortgage Loans Held-for-sale 10,353 23,369 51,657
Increase (Decrease) in Other Operating Assets 809 2,813 (1,208)
Accrued interest and other liabilities 1,006 2,182 146
Net cash provided by (used in) operating activities 23,715 26,937 25,501
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 awards under equity compensation plan 529 463 433
Share-based payment awards 529 463 433
Isabella Bank Corporation Restricted Stock Plan      
Reconciliation of net income to net cash provided by operating activities:      
Share-based payment awards under equity compensation plan 253 147 86
Share-based payment awards $ 253 $ 147 $ 86