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Capital Ratios and Shareholders' Equity
 3 Months Ended
Mar. 31, 2025
Equity [Abstract]  
Equity Capital Ratios and Shareholders' Equity
As of March 31, 2025 and December 31, 2024, the most recent notifications from the FRB and the FDIC categorized us as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, an institution must maintain total risk-based, Tier 1 risk-based, Common Equity Tier 1, and Tier 1 leverage ratios as set forth in the following tables. The minimum requirements presented below include the minimum required capital levels based on the Basel III Capital Rules. Capital requirements to be considered well capitalized are based upon prompt corrective action regulations, as amended to reflect the changes under the Basel III Capital Rules. There were no conditions or events since the notifications that we believe have changed our categories. The following tables set forth these requirements and our ratios as of:
March 31, 2025
ActualMinimum Capital
Required Plus Capital Conservation Buffer
Minimum Capital
Required To Be Considered
Well Capitalized (1)
AmountRatioAmountRatioAmountRatio
Common equity Tier 1 capital to risk weighted assets
Isabella Bank$176,720 12.08 %$102,391 7.00 %$95,077 6.50 %
Consolidated184,713 12.58 %102,748 7.00 %N/AN/A
Tier 1 capital to risk weighted assets
Isabella Bank176,720 12.08 %124,331 8.50 %117,018 8.00 %
Consolidated184,713 12.58 %124,765 8.50 %N/AN/A
Total capital to risk weighted assets
Isabella Bank190,072 12.99 %153,586 10.50 %146,272 10.00 %
Consolidated227,512 15.50 %154,121 10.50 %N/AN/A
Tier 1 capital to average assets
Isabella Bank176,720 8.59 %82,267 4.00 %102,834 5.00 %
Consolidated184,713 8.96 %82,465 4.00 %N/AN/A
December 31, 2024
ActualMinimum Capital
Required Plus Capital Conservation Buffer
Minimum Capital
Required To Be Considered
Well Capitalized (1)
AmountRatioAmountRatioAmountRatio
Common equity Tier 1 capital to risk weighted assets
Isabella Bank$172,589 11.53 %$104,783 7.00 %$97,299 6.50 %
Consolidated183,348 12.21 %105,136 7.00 %N/AN/A
Tier 1 capital to risk weighted assets
Isabella Bank172,589 11.53 %127,237 8.50 %119,753 8.00 %
Consolidated183,348 12.21 %127,665 8.50 %N/AN/A
Total capital to risk weighted assets
Isabella Bank185,997 12.43 %157,175 10.50 %149,691 10.00 %
Consolidated226,179 15.06 %157,703 10.50 %N/AN/A
Tier 1 capital to average assets
Isabella Bank172,589 8.36 %82,602 4.00 %103,252 5.00 %
Consolidated183,348 8.86 %82,803 4.00 %N/AN/A
(1) "Well-capitalized" minimum Common Equity Tier 1 to Risk-Weighted and Leverage Ratio are not formally defined under applicable regulations for bank holding companies.
Total capital includes Tier 1 capital and Tier 2 capital. Tier 2 capital includes a permissible portion of the allowances for credit losses and subordinated debt, net of unamortized issuance costs. There are no significant regulatory constraints placed on our capital. At March 31, 2025, the Bank exceeded all minimum capital requirements.
The following table summarizes the changes in AOCI by component for the:
Three Months Ended March 31
20252024
Unrealized
Gains
(Losses) on
AFS
Securities		Defined
Benefit
Pension Plan		TotalUnrealized
Gains
(Losses) on
AFS
Securities		Defined
Benefit
Pension Plan		Total
Balance, December 31$(20,958)$(397)$(21,355)$(25,199)$(697)$(25,896)
OCI before reclassifications5,014 — 5,014 (2,926)— (2,926)
Amounts reclassified from AOCI— — — — — — 
Subtotal5,014 — 5,014 (2,926)— (2,926)
Tax effect(1,098)— (1,098)632 — 632 
OCI, net of tax3,916 — 3,916 (2,294)— (2,294)
Balance, March 31$(17,042)$(397)$(17,439)$(27,493)$(697)$(28,190)
Included in OCI for the three-month periods ended March 31, 2025 and 2024 are changes in unrealized gains and losses related to certain auction rate money market preferred stocks. These investments, for federal income tax purposes, have no deferred federal income taxes related to unrealized gains or losses given the nature of the investments.
A summary of the components of unrealized gains on AFS securities included in OCI follows for the:
 Three Months Ended March 31
 20252024
Auction Rate Money Market PreferredAll Other AFS SecuritiesTotalAuction Rate Money Market PreferredAll Other AFS SecuritiesTotal
Unrealized gains (losses) arising during the period$(215)$5,229 $5,014 $82 $(3,008)$(2,926)
Reclassification adjustment for net (gains) losses included in net income— — — — — — 
Net unrealized gains (losses)(215)5,229 5,014 82 (3,008)(2,926)
Tax effect— (1,098)(1,098)— 632 632 
Unrealized gains (losses), net of tax$(215)$4,131 $3,916 $82 $(2,376)$(2,294)