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Interim Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
 3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
OPERATING ACTIVITIES    
NET INCOME $ 3,131 $ 5,321
Reconciliation of net income to net cash provided by operating activities:    
Provision for loan losses 392 41
Depreciation 506 478
Amortization of OMSR 37 36
Amortization of acquisition intangibles 0 1
Amortization of Debt Issuance Costs 22 22
Net amortization of AFS securities 353 372
Debt Securities, Available-for-sale, Realized Gain (Loss) 0 (1)
Net gain on sale of mortgage loans (34) (67)
Other Real Estate, Foreclosed Assets, and Repossessed Assets, Valuation Adjustments 69 22
Bank Owned Life Insurance Income, Net of Expense 239 220
Payments for Origination of Mortgage Loans Held-for-sale (1,690) (1,519)
Proceeds from Sale of Mortgage Loans Held-for-sale 1,358 1,794
Net changes in operating assets and liabilities which provided (used) cash:    
Accrued interest receivable and other assets (177) 1,913
Accrued interest payable and other liabilities (492) (968)
Net cash provided by (used in) operating activities 3,341 7,569
Activity in AFS securities    
Proceeds from Sale of Debt Securities, Available-for-sale 0 4,145
Maturities and calls 7,284 22,090
Purchases 0 (6,166)
Net loan principal (originations) collections (16,354) (6,493)
Proceeds from sales of foreclosed assets 95 67
Purchases of premises and equipment (818) (1,229)
Payments to Acquire Other Investments (3) (612)
Net cash provided by (used in) investing activities (9,796) 11,802
FINANCING ACTIVITIES    
Net increase (decrease) in deposits 44,612 69,253
Increase in other borrowed funds (3,803) (25,776)
Increase (Decrease) in Loans from Federal Home Loan Banks (40,000) 0
Cash dividends paid on common stock (2,095) (2,066)
Proceeds from 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, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents 25,218 98,723
Cash and cash equivalents at beginning of period 33,672  
Cash and cash equivalents at end of period 25,218  
SUPPLEMENTAL CASH FLOWS INFORMATION:    
Interest Paid, Excluding Capitalized Interest, Operating Activities 7,844 2,819
Federal income taxes paid 0 100
SUPPLEMENTAL NONCASH INFORMATION:    
Investment of low income housing tax credits, non cash component 0 5,000
Transfers of loans to foreclosed assets 199 20
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 Arrangement, Noncash Expense 218 346
Isabella Bank Corporation Restricted Stock Plan    
Reconciliation of net income to net cash provided by operating activities:    
Share-based Payment Arrangement, Noncash Expense $ 25 $ 42