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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