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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) | 10,728 |  |  |  |  |  |  | 9,951 |  | 777
Issuance of common stock | 846 |  |  | $ 846 |  |  |  |  |  |
Issuance of common stock, shares |  |  |  | 37,983 |  |  |  |  |  |
Common stock transferred from the Rabbi Trust to satisfy deferred compensation obligations | 0 |  |  | $ (38) |  |  | 38 |  |  |
Share based payment awards under equity compensation plan | 428 |  |  |  |  |  | 428 |  |  |
APIC, Share-based Payment Arrangement, Other, Increase for Cost Recognition |  | $ 128 |  |  |  | $ 128 |  |  |  |
Common stock purchased for deferred compensation obligations | (976) |  |  | (976) |  |  |  |  |  |
Common stock repurchased pursuant to publicly announced repurchase plan | (2,409) |  |  | $ (2,409) |  |  |  |  |  |
Common stock repurchased pursuant to publicly announced repurchase plan, shares |  |  |  | (100,578) |  |  |  |  |  |
Cash dividends | (4,107) |  |  |  |  |  |  | (4,107) |  |
Ending balances at Jun. 30, 2023 | 188,431 |  |  | $ 126,278 |  |  | 5,395 | 93,175 |  | (36,417)
Ending balances, shares at Jun. 30, 2023 |  |  |  | 7,496,826 |  |  |  |  |  |
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 |  |  | 7,485,889 |  |  |  |  |  |
Increase (Decrease) in Stockholders' Equity [Roll Forward] |  |  |  |  |  |  |  |  |  |
Comprehensive income (loss) | $ 4,872 |  |  |  |  |  |  | 6,612 |  | (1,740)
Issuance of common stock | 840 | 0 |  | $ 840 |  |  |  |  |  |
Issuance of common stock, shares |  |  |  | 43,980 | 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 | 279 |  |  |  |  |  | 279 |  |  |
APIC, Share-based Payment Arrangement, Other, Increase for Cost Recognition |  | $ 45 |  |  |  | $ 45 |  |  |  |
Common stock purchased for deferred compensation obligations | (701) |  |  | (701) |  |  |  |  |  |
Common stock repurchased pursuant to publicly announced repurchase plan | (1,402) |  |  | $ (1,402) |  |  |  |  |  |
Common stock repurchased pursuant to publicly announced repurchase plan, shares |  |  |  | (72,093) |  |  |  |  |  |
Cash dividends | (4,086) |  |  |  |  |  |  | (4,086) |  |
Ending balances at Jun. 30, 2024 | $ 202,249 |  |  | $ 126,126 |  |  | $ 3,951 | $ 99,808 |  | $ (27,636)
Ending balances, shares at Jun. 30, 2024 | 7,474,016 |  |  | 7,474,016 |  |  |  |  |  |

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