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Capital Ratios and Shareholders' Equity (Tables)

3 Months Ended

Mar. 31, 2025

Equity [Abstract]

Summary of compliance with regulatory capital requirements

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

			March 31, 2025
			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			$	176,720					12.08		%				$	102,391					7.00		%				$	95,077					6.50		%
Consolidated			184,713						12.58		%				102,748						7.00		%				N/A						N/A
Tier 1 capital to risk weighted assets
Isabella Bank			176,720						12.08		%				124,331						8.50		%				117,018						8.00		%
Consolidated			184,713						12.58		%				124,765						8.50		%				N/A						N/A
Total capital to risk weighted assets
Isabella Bank			190,072						12.99		%				153,586						10.50		%				146,272						10.00		%
Consolidated			227,512						15.50		%				154,121						10.50		%				N/A						N/A
Tier 1 capital to average assets
Isabella Bank			176,720						8.59		%				82,267						4.00		%				102,834						5.00		%
Consolidated			184,713						8.96		%				82,465						4.00		%				N/A						N/A

			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

(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.

Summary of the components of accumulated other comprehensive income

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

			Three Months Ended March 31
			2025																		2024
			Unrealized Gains (Losses) on AFS Securities						Defined Benefit Pension Plan						Total						Unrealized 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 reclassifications			5,014						—						5,014						(2,926)						—						(2,926)
Amounts reclassified from AOCI			—						—						—						—						—						—
Subtotal			5,014						—						5,014						(2,926)						—						(2,926)
Tax effect			(1,098)						—						(1,098)						632						—						632
OCI, net of tax			3,916						—						3,916						(2,294)						—						(2,294)
Balance, March 31			$	(17,042)					$	(397)					$	(17,439)					$	(27,493)					$	(697)					$	(28,190)

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

			Three Months Ended March 31
			2025																		2024
			Auction Rate Money Market Preferred						All Other AFS Securities						Total						Auction Rate Money Market Preferred						All Other AFS Securities						Total
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)

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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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