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Parent Company Only Financial Information (Interim Condensed Statements of Cash Flows) - USD ($) $ in Thousands | 3 Months Ended
--- | ---
Mar. 31, 2024 | Mar. 31, 2023
Operating activities |  |
NET INCOME | $ 3,131 | $ 5,321
Adjustments to reconcile net income to cash provided by operations |  |
Amortization of Debt Issuance Costs | 22 | 22
Depreciation | 506 | 478
Changes in operating assets and liabilities which used cash |  |
Accrued interest receivable and other assets | (177) | 1,913
Accrued interest and other liabilities | (492) | (968)
Net cash provided by (used in) operating activities | 3,341 | 7,569
Investing activities - none |  |
Payments to Acquire Property, Plant, and Equipment | (818) | (1,229)
Net cash provided by (used in) investing activities | (9,796) | 11,802
Financing activities |  |
Cash dividends paid on common stock | (2,095) | (2,066)
Proceeds from the issuance of common stock | 447 | 462
Common stock repurchased | (740) | (937)
Common stock purchased for deferred compensation obligations | (420) | (508)
Net cash provided by (used in) financing activities | (1,999) | 40,428
Increase (decrease) in cash and cash equivalents | (8,454) | 59,799
Cash and cash equivalents at beginning of period | 33,672 | 38,924
Cash and cash equivalents at end of period | 25,218 | 98,723
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 | 218 | 346
Isabella Bank Corporation Restricted Stock Plan |  |
Adjustments to reconcile net income to cash provided by operations |  |
Share-based payment awards | 25 | 42
Parent Company [Member] |  |
Operating activities |  |
NET INCOME | 3,131 | 5,321
Adjustments to reconcile net income to cash provided by operations |  |
Undistributed earnings of subsidiaries | 2,250 | (953)
Amortization of Debt Issuance Costs | 22 | 22
Depreciation | 14 | 13
Changes in operating assets and liabilities which used cash |  |
Accrued interest receivable and other assets | (226) | (135)
Accrued interest and other liabilities | 266 | 50
Net cash provided by (used in) operating activities | 5,700 | 4,706
Financing activities |  |
Cash dividends paid on common stock | (2,095) | (2,066)
Proceeds from the issuance of common stock | 447 | 462
Common stock repurchased | (740) | (937)
Common stock purchased for deferred compensation obligations | (420) | (508)
Net cash provided by (used in) financing activities | (2,808) | (3,049)
Increase (decrease) in cash and cash equivalents | 2,892 | 1,657
Cash and cash equivalents at beginning of period | 25,010 | 8,525
Cash and cash equivalents at end of period | 27,902 | 10,182
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 | 218 | 346
Parent Company [Member] | Isabella Bank Corporation Restricted Stock Plan |  |
Adjustments to reconcile net income to cash provided by operations |  |
Share-based payment awards | $ 25 | $ 42

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- Definition Amount of noncash expense for share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 + Details
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