XML 74 R61.htm IDEA: XBRL DOCUMENT v3.25.0.1

Loans and ACL (Summary of ACL by Evaluation Status) (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, ACL	$ 0	$ 84
Collectively evaluated for impairment, ALLL	12,895	13,024
Financing Receivable, Allowance for Credit Loss, Excluding Accrued Interest	$ 12,895	$ 13,108	$ 9,850
Individually Evaluated for Impairment, Loans	0.00%	0.01%
Financing Receivable, Collectively Evaluated for Credit Loss	0.91%	0.96%
Financing Receivable, Allowance for Credit Loss, Percent	0.91%	0.97%
Collateral Pledged
Financing Receivable, Allowance for Credit Loss [Line Items]
Individually evaluated for impairment, ACL	$ 0	$ 84

X

- Definition

Financing Receivable, Allowance for Credit Loss, Collectively Evaluated, Percent

+ References

No definition available.

+ Details

Name:	isba_FinancingReceivableAllowanceForCreditLossCollectivelyEvaluatedPercent
Namespace Prefix:	isba_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Financing Receivable, Allowance for Credit Loss, Individually Evaluated, Percent

+ References

No definition available.

+ Details

Name:	isba_FinancingReceivableAllowanceForCreditLossIndividuallyEvaluatedPercent
Namespace Prefix:	isba_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Financing Receivable, Allowance for Credit Loss, Percent

+ References

No definition available.

+ Details

Name:	isba_FinancingReceivableAllowanceForCreditLossPercent
Namespace Prefix:	isba_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	instant

X

- Definition

Amount excluding accrued interest, of allowance for credit loss on financing receivable. Excludes net investment in lease.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479344/326-20-45-1

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossExcludingAccruedInterest
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of allowance for credit loss on financing receivable evaluated on collective basis. Excludes financing receivable evaluated on individual basis.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 4
-Subparagraph (SAB Topic 6.L.5.a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480418/310-10-S99-4

Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 30
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479391/326-20-30-2

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of allowance for credit loss on financing receivable evaluated on individual basis. Excludes financing receivable evaluated on collective basis.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 4
-Subparagraph (SAB Topic 6.L.5.a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480418/310-10-S99-4

Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 30
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479391/326-20-30-2

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-K (SK)
-Number 229
-Section 1405
-Paragraph c
-Publisher SEC

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-13

+ Details

Name:	us-gaap_FinancingReceivableAllowanceForCreditLossesLineItems
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_CollateralAxis=us-gaap_CollateralPledgedMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: