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v3.25.2

Capital Ratios and Shareholders' Equity (Tables) | 6 Months Ended
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Jun. 30, 2025
Equity [Abstract] |
Summary of compliance with regulatory capital requirements | The following tables set forth these requirements and our ratios, both on a bank-only and on a consolidated basis, as of:
| June 30, 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 | $ | 181,950 |  |  | 12.18 | % |  | $ | 104,553 |  |  | 7.00 | % |  | $ | 97,085 |  |  | 6.50 | %
Consolidated | 186,605 |  |  | 12.46 | % |  | 104,870 |  |  | 7.00 | % |  | N/A |  | N/A
Tier 1 capital to risk weighted assets |  |  |  |  |  |  |  |  |  |  |
Isabella Bank | 181,950 |  |  | 12.18 | % |  | 126,958 |  |  | 8.50 | % |  | 119,490 |  |  | 8.00 | %
Consolidated | 186,605 |  |  | 12.46 | % |  | 127,342 |  |  | 8.50 | % |  | N/A |  | N/A
Total capital to risk weighted assets |  |  |  |  |  |  |  |  |  |  |
Isabella Bank | 195,636 |  |  | 13.10 | % |  | 156,830 |  |  | 10.50 | % |  | 149,362 |  |  | 10.00 | %
Consolidated | 229,759 |  |  | 15.34 | % |  | 157,305 |  |  | 10.50 | % |  | N/A |  | N/A
Tier 1 capital to average assets |  |  |  |  |  |  |  |  |  |  |
Isabella Bank | 181,950 |  |  | 8.83 | % |  | 82,377 |  |  | 4.00 | % |  | 102,972 |  |  | 5.00 | %
Consolidated | 186,605 |  |  | 9.04 | % |  | 82,580 |  |  | 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 June 30
| 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, April 1 | $ | (17,042) |  |  |  |  | $ | (397) |  |  | $ | (17,439) |  |  | $ | (27,493) |  |  |  |  | $ | (697) |  |  | $ | (28,190) |
OCI before reclassifications | 3,879 |  |  |  |  | — |  |  | 3,879 |  |  | 703 |  |  |  |  | — |  |  | 703 |
Tax effect | (827) |  |  |  |  | — |  |  | (827) |  |  | (149) |  |  |  |  | — |  |  | (149) |
OCI, net of tax | 3,052 |  |  |  |  | — |  |  | 3,052 |  |  | 554 |  |  |  |  | — |  |  | 554 |
Balance, June 30 | $ | (13,990) |  |  |  |  | $ | (397) |  |  | $ | (14,387) |  |  | $ | (26,939) |  |  |  |  | $ | (697) |  |  | $ | (27,636) |
| Six Months Ended June 30
| 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 | 8,893 |  |  | — |  |  | 8,893 |  |  | (2,223) |  |  | — |  |  | (2,223) |
Tax effect | (1,925) |  |  | — |  |  | (1,925) |  |  | 483 |  |  | — |  |  | 483 |
OCI, net of tax | 6,968 |  |  | — |  |  | 6,968 |  |  | (1,740) |  |  | — |  |  | (1,740) |
Balance, June 30 | $ | (13,990) |  |  | $ | (397) |  |  | $ | (14,387) |  |  | $ | (26,939) |  |  | $ | (697) |  |  | $ | (27,636) |
A summary of the components of unrealized gains on AFS securities included in OCI follows for the:
| Three Months Ended June 30
| 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 | $ | (64) |  |  | $ | 3,943 |  |  | $ | 3,879 |  |  | $ | (5) |  |  | $ | 708 |  |  | $ | 703 |
Tax effect | — |  |  | (827) |  |  | (827) |  |  | — |  |  | (149) |  |  | (149) |
Unrealized gains (losses), net of tax | $ | (64) |  |  | $ | 3,116 |  |  | $ | 3,052 |  |  | $ | (5) |  |  | $ | 559 |  |  | $ | 554 |
| Six Months Ended June 30
| 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 | $ | (279) |  |  | $ | 9,172 |  |  | $ | 8,893 |  |  | $ | 77 |  |  | $ | (2,300) |  |  | $ | (2,223) |
Tax effect | — |  |  | (1,925) |  |  | (1,925) |  |  | — |  |  | 483 |  |  | 483 |
Unrealized gains (losses), net of tax | $ | (279) |  |  | $ | 7,247 |  |  | $ | 6,968 |  |  | $ | 77 |  |  | $ | (1,817) |  |  | $ | (1,740) |

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