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Capital Ratios and Shareholders' Equity (Tables)

12 Months Ended

Dec. 31, 2024

Equity [Abstract]

Summary of compliance with regulatory capital requirements

The following tables set forth these requirements and our ratios as of December 31:

			2024
			Actual												Minimum Capital Required Plus Capital Conservation Buffer												Minimum Capital Required To Be Considered Well Capitalized (1)
			Amount						Ratio						Amount						Ratio						Amount						Ratio
Common equity Tier 1 capital to risk weighted assets
Isabella Bank			$	172,589					11.53		%				$	104,783					7.00		%				$	97,299					6.50		%
Consolidated			183,348						12.21		%				105,136						7.00		%				N/A						N/A
Tier 1 capital to risk weighted assets
Isabella Bank			172,589						11.53		%				127,237						8.50		%				119,753						8.00		%
Consolidated			183,348						12.21		%				127,665						8.50		%				N/A						N/A
Total capital to risk weighted assets
Isabella Bank			185,997						12.43		%				157,175						10.50		%				149,691						10.00		%
Consolidated			226,179						15.06		%				157,703						10.50		%				N/A						N/A
Tier 1 capital to average assets
Isabella Bank			172,589						8.36		%				82,602						4.00		%				103,252						5.00		%
Consolidated			183,348						8.86		%				82,803						4.00		%				N/A						N/A

			2023
			Actual												Minimum Capital Required Plus Capital Conservation Buffer												Minimum Capital Required To Be Considered Well Capitalized (1)
			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 provides a roll-forward of the changes in AOCI by component for the years ended December 31, 2022, 2023, and 2024 (net of tax):

			Unrealized Gains (Losses) on AFS Securities						Change in Unrecognized Pension Cost on Defined Benefit Pension Plan						Total
Balance, December 31, 2021			$	3,873					$	(2,014)					$	1,859
OCI before reclassifications			(50,015)						762						(49,253)
Amounts reclassified from AOCI			—						59						59
Subtotal			(50,015)						821						(49,194)
Tax effect			10,314						(173)						10,141
OCI, net of tax			(39,701)						648						(39,053)
Balance, December 31, 2022			(35,828)						(1,366)						(37,194)
OCI before reclassifications			13,365						752						14,117
Amounts reclassified from AOCI			(67)						95						28
Subtotal			13,298						847						14,145
Tax effect			(2,669)						(178)						(2,847)
OCI, net of tax			10,629						669						11,298
Balance, December 31, 2023			(25,199)						(697)						(25,896)
OCI before reclassifications			5,339						462						5,801
Amounts reclassified from AOCI			—						(82)						(82)
Subtotal			5,339						380						5,719
Tax effect			(1,098)						(80)						(1,178)
OCI, net of tax			4,241						300						4,541
Balance, December 31, 2024			$	(20,958)					$	(397)					$	(21,355)

A summary of the components of unrealized gains on AFS securities included in OCI follows for the years ended December 31:

			2024																		2023																		2022
			Auction Rate Money Market Preferred Stocks						All Other AFS Securities						Total						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			$	113					$	5,226					$	5,339					$	589					$	12,776					$	13,365					$	(900)					$	(49,115)					$	(50,015)
Reclassification adjustment for net (gains) losses included in net income			—						—						—						—						(67)						(67)						—						—						—
Net unrealized gains (losses)			113						5,226						5,339						589						12,709						13,298						(900)						(49,115)						(50,015)
Tax effect			—						(1,098)						(1,098)						—						(2,669)						(2,669)						—						10,314						10,314
Unrealized gains (losses), net of tax			$	113					$	4,128					$	4,241					$	589					$	10,040					$	10,629					$	(900)					$	(38,801)					$	(39,701)

Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]

The following table details reclassification adjustments and the related affected line items in our consolidated statements of income for the years ended December 31:

Details about AOCI components			Amount Reclassified from AOCI																		Affected Line Item in the Consolidated Statements of Income
			2024						2023						2022
Unrealized gains (losses) on AFS securities
			$	—					$	67					$	—					Other noninterest income
			—						14						—						Income tax expense
			$	—					$	53					$	—					Net income
Change in unrecognized pension cost on defined benefit pension plan
			$	(82)					$	95					$	59					Other noninterest expenses
			(17)						20						12						Income tax expense
			$	(65)					$	75					$	47					Net income

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