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Capital Ratios and Shareholders' Equity (Tables)

6 Months Ended

Jun. 30, 2024

Equity [Abstract]

Summary of compliance with regulatory capital requirements

The following tables set forth these requirements and our ratios as of:

			June 30, 2024
			Actual												Minimum Capital Requirement												Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions
			Amount						Ratio						Amount						Ratio						Amount						Ratio
Common equity Tier 1 capital to risk weighted assets
Isabella Bank			$	174,164					11.90		%				$	102,453					7.00		%				$	95,135					6.50		%
Consolidated			181,602						12.37		%				102,821						7.00		%				N/A						N/A
Tier 1 capital to risk weighted assets
Isabella Bank			174,164						11.90		%				124,407						8.50		%				117,089						8.00		%
Consolidated			181,602						12.37		%				124,854						8.50		%				N/A						N/A
Total capital to risk weighted assets
Isabella Bank			187,710						12.83		%				153,679						10.50		%				146,361						10.00		%
Consolidated			224,527						15.29		%				154,232						10.50		%				N/A						N/A
Tier 1 capital to average assets
Isabella Bank			174,164						8.49		%				82,024						4.00		%				102,530						5.00		%
Consolidated			181,602						8.83		%				82,245						4.00		%				N/A						N/A

			December 31, 2023
			Actual												Minimum Capital Requirement												Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions
			Amount						Ratio						Amount						Ratio						Amount						Ratio
Common equity Tier 1 capital to risk weighted assets
Isabella Bank			$	178,316					12.48		%				$	100,043					7.00		%				$	92,897					6.50		%
Consolidated			180,014						12.54		%				100,449						7.00		%				N/A						N/A
Tier 1 capital to risk weighted assets
Isabella Bank			178,316						12.48		%				121,481						8.50		%				114,335						8.00		%
Consolidated			180,014						12.54		%				121,973						8.50		%				N/A						N/A
Total capital to risk weighted assets
Isabella Bank			191,739						13.42		%				150,065						10.50		%				142,919						10.00		%
Consolidated			222,772						15.52		%				150,673						10.50		%				N/A						N/A
Tier 1 capital to average assets
Isabella Bank			178,316						8.71		%				81,935						4.00		%				102,419						5.00		%
Consolidated			180,014						8.76		%				82,154						4.00		%				N/A						N/A

Summary of the components of accumulated other comprehensive income

The following table summarizes the changes in AOCI by component for the:

			Three Months Ended June 30
			2024																		2023
			Unrealized Gains (Losses) on AFS Securities												Defined Benefit Pension Plan						Total						Unrealized Gains (Losses) on AFS Securities												Defined Benefit Pension Plan						Total
Balance, April 1			$	(27,493)											$	(697)					$	(28,190)					$	(28,948)											$	(1,366)					$	(30,314)
OCI before reclassifications			703												—						703						(7,638)												—						(7,638)
Amounts reclassified from AOCI			—												—						—						(66)												—						(66)
Subtotal			703												—						703						(7,704)												—						(7,704)
Tax effect			(149)												—						(149)						1,601												—						1,601
OCI, net of tax			554												—						554						(6,103)												—						(6,103)
Balance, June 30			$	(26,939)											$	(697)					$	(27,636)					$	(35,051)											$	(1,366)					$	(36,417)

			Six Months Ended June 30
			2024																		2023
			Unrealized Gains (Losses) on AFS Securities						Defined Benefit Pension Plan						Total						Unrealized Gains (Losses) on AFS Securities						Defined Benefit Pension Plan						Total
Balance, January 1			$	(25,199)					$	(697)					$	(25,896)					$	(35,828)					$	(1,366)					$	(37,194)
OCI before reclassifications			(2,223)						—						(2,223)						972						—						972
Amounts reclassified from AOCI			—						—						—						(67)						—						(67)
Subtotal			(2,223)						—						(2,223)						905						—						905
Tax effect			483						—						483						(128)						—						(128)
OCI, net of tax			(1,740)						—						(1,740)						777						—						777
Balance, June 30			$	(26,939)					$	(697)					$	(27,636)					$	(35,051)					$	(1,366)					$	(36,417)

A summary of the components of unrealized gains on AFS securities included in OCI follows for the:

			Three Months Ended June 30
			2024																		2023
			Auction Rate Money Market Preferred Stocks						All Other AFS Securities						Total						Auction Rate Money Market Preferred Stocks						All Other AFS Securities						Total
Unrealized gains (losses) arising during the period			$	(5)					$	708					$	703					$	(79)					$	(7,559)					$	(7,638)
Reclassification adjustment for net (gains) losses included in net income			—						—						—						—						(66)						(66)
Net unrealized gains (losses)			(5)						708						703						(79)						(7,625)						(7,704)
Tax effect			—						(149)						(149)						—						1,601						1,601
Unrealized gains (losses), net of tax			$	(5)					$	559					$	554					$	(79)					$	(6,024)					$	(6,103)

			Six Months Ended June 30
			2024																		2023
			Auction Rate Money Market Preferred Stocks						All Other AFS Securities						Total						Auction Rate Money Market Preferred Stocks						All Other AFS Securities						Total
Unrealized gains (losses) arising during the period			$	77					$	(2,300)					$	(2,223)					$	295					$	677					$	972
Reclassification adjustment for net (gains) losses included in net income			—						—						—						—						(67)						(67)
Net unrealized gains (losses)			77						(2,300)						(2,223)						295						610						905
Tax effect			—						483						483						—						(128)						(128)
Unrealized gains (losses), net of tax			$	77					$	(1,817)					$	(1,740)					$	295					$	482					$	777

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Tabular disclosure of the components of accumulated other comprehensive income (loss).

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-Name Accounting Standards Codification
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-Topic 830
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Tabular disclosure of the capital amounts and ratios as of the balance sheet date, indicating whether the entity or entities are in compliance with regulatory capital requirements, by entity.

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-Topic 942
-SubTopic 505
-Name Accounting Standards Codification
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