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Capital Ratios and Shareholders' Equity (Tables) | 9 Months Ended
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Sep. 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:
| September 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 | $ | 187,258 |  |  | 12.26 | % |  | $ | 106,874 |  |  | 7.00 | % |  | $ | 99,240 |  |  | 6.50 | %
Consolidated | 189,547 |  |  | 12.37 | % |  | 107,266 |  |  | 7.00 | % |  | N/A |  | N/A
Tier 1 capital to risk weighted assets |  |  |  |  |  |  |  |  |  |  |
Isabella Bank | 187,258 |  |  | 12.26 | % |  | 129,776 |  |  | 8.50 | % |  | 122,142 |  |  | 8.00 | %
Consolidated | 189,547 |  |  | 12.37 | % |  | 130,251 |  |  | 8.50 | % |  | N/A |  | N/A
Total capital to risk weighted assets |  |  |  |  |  |  |  |  |  |  |
Isabella Bank | 201,078 |  |  | 13.17 | % |  | 160,311 |  |  | 10.50 | % |  | 152,677 |  |  | 10.00 | %
Consolidated | 232,859 |  |  | 15.20 | % |  | 160,898 |  |  | 10.50 | % |  | N/A |  | N/A
Tier 1 capital to average assets |  |  |  |  |  |  |  |  |  |  |
Isabella Bank | 187,258 |  |  | 8.63 | % |  | 86,788 |  |  | 4.00 | % |  | 108,486 |  |  | 5.00 | %
Consolidated | 189,547 |  |  | 8.71 | % |  | 87,019 |  |  | 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 September 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, July 1 | $ | (13,990) |  |  |  |  | $ | (397) |  |  | $ | (14,387) |  |  | $ | (26,939) |  |  |  |  | $ | (697) |  |  | $ | (27,636) |
OCI before reclassifications | 5,030 |  |  |  |  | — |  |  | 5,030 |  |  | 13,081 |  |  |  |  | — |  |  | 13,081 |
Tax effect | (1,052) |  |  |  |  | — |  |  | (1,052) |  |  | (2,724) |  |  |  |  | — |  |  | (2,724) |
OCI, net of tax | 3,978 |  |  |  |  | — |  |  | 3,978 |  |  | 10,357 |  |  |  |  | — |  |  | 10,357 |
Balance, September 30 | $ | (10,012) |  |  |  |  | $ | (397) |  |  | $ | (10,409) |  |  | $ | (16,582) |  |  |  |  | $ | (697) |  |  | $ | (17,279) |
| Nine Months Ended September 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 | 13,923 |  |  | — |  |  | 13,923 |  |  | 10,858 |  |  | — |  |  | 10,858 |
Tax effect | (2,977) |  |  | — |  |  | (2,977) |  |  | (2,241) |  |  | — |  |  | (2,241) |
OCI, net of tax | 10,946 |  |  | — |  |  | 10,946 |  |  | 8,617 |  |  | — |  |  | 8,617 |
Balance, September 30 | $ | (10,012) |  |  | $ | (397) |  |  | $ | (10,409) |  |  | $ | (16,582) |  |  | $ | (697) |  |  | $ | (17,279) |
A summary of the components of unrealized gains on AFS securities included in OCI follows for the:
| Three Months Ended September 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) |  |  | $ | 5,094 |  |  | $ | 5,030 |  |  | $ | 109 |  |  | $ | 12,972 |  |  | $ | 13,081 |
Tax effect | — |  |  | (1,052) |  |  | (1,052) |  |  | — |  |  | (2,724) |  |  | (2,724) |
Unrealized gains (losses), net of tax | $ | (64) |  |  | $ | 4,042 |  |  | $ | 3,978 |  |  | $ | 109 |  |  | $ | 10,248 |  |  | $ | 10,357 |
| Nine Months Ended September 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) |  |  | $ | 14,202 |  |  | $ | 13,923 |  |  | $ | 186 |  |  | $ | 10,672 |  |  | $ | 10,858 |
Tax effect | — |  |  | (2,977) |  |  | (2,977) |  |  | — |  |  | (2,241) |  |  | (2,241) |
Unrealized gains (losses), net of tax | $ | (279) |  |  | $ | 11,225 |  |  | $ | 10,946 |  |  | $ | 186 |  |  | $ | 8,431 |  |  | $ | 8,617 |

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