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Capital Ratios and Shareholders' Equity (Tables)

9 Months Ended

Sep. 30, 2024

Equity [Abstract]

Summary of compliance with regulatory capital requirements

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

			September 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			$	173,019					11.52		%				$	105,136					7.00		%				$	97,627					6.50		%
Consolidated			181,981						12.08		%				105,507						7.00		%				N/A						N/A
Tier 1 capital to risk weighted assets
Isabella Bank			173,019						11.52		%				127,665						8.50		%				120,156						8.00		%
Consolidated			181,981						12.08		%				128,116						8.50		%				N/A						N/A
Total capital to risk weighted assets
Isabella Bank			186,151						12.39		%				157,704						10.50		%				150,195						10.00		%
Consolidated			224,516						14.90		%				158,261						10.50		%				N/A						N/A
Tier 1 capital to average assets
Isabella Bank			173,019						8.35		%				82,851						4.00		%				103,564						5.00		%
Consolidated			181,981						8.77		%				83,044						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 September 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, July 1			$	(26,939)											$	(697)					$	(27,636)					$	(35,051)											$	(1,366)					$	(36,417)
OCI before reclassifications			13,081												—						13,081						(6,708)												—						(6,708)
Amounts reclassified from AOCI			—												—						—						—												—						—
Subtotal			13,081												—						13,081						(6,708)												—						(6,708)
Tax effect			(2,724)												—						(2,724)						1,394												—						1,394
OCI, net of tax			10,357												—						10,357						(5,314)												—						(5,314)
Balance, September 30			$	(16,582)											$	(697)					$	(17,279)					$	(40,365)											$	(1,366)					$	(41,731)

			Nine Months Ended September 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			10,858						—						10,858						(5,736)						—						(5,736)
Amounts reclassified from AOCI			—						—						—						(67)						—						(67)
Subtotal			10,858						—						10,858						(5,803)						—						(5,803)
Tax effect			(2,241)						—						(2,241)						1,266						—						1,266
OCI, net of tax			8,617						—						8,617						(4,537)						—						(4,537)
Balance, September 30			$	(16,582)					$	(697)					$	(17,279)					$	(40,365)					$	(1,366)					$	(41,731)

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

			Three Months Ended September 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			$	109					$	12,972					$	13,081					$	(67)					$	(6,641)					$	(6,708)
Tax effect			—						(2,724)						(2,724)						—						1,394						1,394
Unrealized gains (losses), net of tax			$	109					$	10,248					$	10,357					$	(67)					$	(5,247)					$	(5,314)

			Nine Months Ended September 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			$	186					$	10,672					$	10,858					$	228					$	(5,964)					$	(5,736)
Reclassification adjustment for net (gains) losses included in net income			—						—						—						—						(67)						(67)
Net unrealized gains (losses)			186						10,672						10,858						228						(6,031)						(5,803)
Tax effect			—						(2,241)						(2,241)						—						1,266						1,266
Unrealized gains (losses), net of tax			$	186					$	8,431					$	8,617					$	228					$	(4,765)					$	(4,537)

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

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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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