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Interim Condensed Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($) $ in Thousands | Total | Isabella Bank Corporation Restricted Stock Plan | Accounting Standards Update 2016-13 | Common Stock | Common Stock Isabella Bank Corporation Restricted Stock Plan | Additional Paid-in Capital Isabella Bank Corporation Restricted Stock Plan | Shares to be Issued for Deferred Compensation Obligations | Retained Earnings | Retained Earnings Accounting Standards Update 2016-13 | Accumulated Other Comprehensive Income (Loss)
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Beginning balances at Dec. 31, 2022 | $ 186,210 |  |  | $ 128,651 |  |  | $ 5,005 | $ 89,748 |  | $ (37,194)
Beginning balances, shares at Dec. 31, 2022 |  |  |  | 7,559,421 |  |  |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |  |  |  |
Stockholders' Equity, Other |  |  | $ (2,417) |  |  |  |  |  | $ (2,417) |
Comprehensive income (loss) | 12,201 |  |  |  |  |  |  | 5,321 |  | 6,880
Issuance of common stock | 462 |  |  | $ 462 |  |  |  |  |  |
Issuance of common stock, shares |  |  |  | 19,873 |  |  |  |  |  |
Common stock transferred from the Rabbi Trust to satisfy deferred compensation obligations | 0 |  |  | $ (7) |  |  | 7 |  |  |
Share based payment awards under equity compensation plan | 346 |  |  |  |  |  | 346 |  |  |
APIC, Share-based Payment Arrangement, Other, Increase for Cost Recognition |  | $ 42 |  |  |  | $ 42 |  |  |  |
Common stock purchased for deferred compensation obligations | (508) |  |  | (508) |  |  |  |  |  |
Common stock repurchased pursuant to publicly announced repurchase plan | (937) |  |  | $ (937) |  |  |  |  |  |
Common stock repurchased pursuant to publicly announced repurchase plan, shares |  |  |  | (39,279) |  |  |  |  |  |
Cash dividends | (2,066) |  |  |  |  |  |  | (2,066) |  |
Ending balances at Mar. 31, 2023 | 193,333 |  |  | $ 127,717 |  |  | 5,344 | 90,586 |  | (30,314)
Ending balances, shares at Mar. 31, 2023 |  |  |  | 7,540,015 |  |  |  |  |  |
Beginning balances at Dec. 31, 2023 | 202,402 |  |  | $ 127,323 |  |  | 3,693 | 97,282 |  | (25,896)
Beginning balances, shares at Dec. 31, 2023 |  |  |  | 7,485,889 |  |  |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |  |  |  |
Comprehensive income (loss) | 837 |  |  |  |  |  |  | 3,131 |  | (2,294)
Issuance of common stock | 447 | 0 |  | $ 447 |  |  |  |  |  |
Issuance of common stock, shares |  |  |  | 22,456 | 16,240 |  |  |  |  |
Common stock transferred from the Rabbi Trust to satisfy deferred compensation obligations | 0 |  |  | $ (21) |  |  | 21 |  |  |
Share based payment awards under equity compensation plan | 218 |  |  |  |  |  | 218 |  |  |
APIC, Share-based Payment Arrangement, Other, Increase for Cost Recognition |  | $ 25 |  |  |  | $ 25 |  |  |  |
Common stock purchased for deferred compensation obligations | (420) |  |  | (420) |  |  |  |  |  |
Common stock repurchased pursuant to publicly announced repurchase plan | (740) |  |  | $ (740) |  |  |  |  |  |
Common stock repurchased pursuant to publicly announced repurchase plan, shares |  |  |  | (36,484) |  |  |  |  |  |
Cash dividends | (2,095) |  |  |  |  |  |  | (2,095) |  |
Ending balances at Mar. 31, 2024 | $ 200,674 |  |  | $ 126,656 |  |  | $ 3,890 | $ 98,318 |  | $ (28,190)
Ending balances, shares at Mar. 31, 2024 |  |  |  | 7,488,101 |  |  |  |  |  |

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