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Capital Ratios and Shareholders' Equity
 9 Months Ended
Sep. 30, 2025
Equity [Abstract]  
Capital Ratios and Shareholders' Equity Capital Ratios and Shareholders' Equity
As of September 30, 2025 and December 31, 2024, the most recent notifications from the FRB and the FDIC categorized us as “well capitalized” under the FDIC's regulatory framework for prompt corrective action and the Basel III capital guidelines. To be categorized as “well capitalized,” an institution must maintain minimum 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 guidelines. Capital requirements to be considered “well capitalized” are based upon the FDIC's prompt corrective action regulations, as amended to reflect the changes under the Basel III capital guidelines. 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, both on a bank-only and on a consolidated basis, as of:
September 30, 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$187,258 12.26 %$106,874 7.00 %$99,240 6.50 %
Consolidated189,547 12.37 %107,266 7.00 %N/AN/A
Tier 1 capital to risk weighted assets
Isabella Bank187,258 12.26 %129,776 8.50 %122,142 8.00 %
Consolidated189,547 12.37 %130,251 8.50 %N/AN/A
Total capital to risk weighted assets
Isabella Bank201,078 13.17 %160,311 10.50 %152,677 10.00 %
Consolidated232,859 15.20 %160,898 10.50 %N/AN/A
Tier 1 capital to average assets
Isabella Bank187,258 8.63 %86,788 4.00 %108,486 5.00 %
Consolidated189,547 8.71 %87,019 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 %$97,299 6.50 %
Consolidated183,348 12.21 %105,136 7.00 %N/AN/A
Tier 1 capital to risk weighted assets
Isabella Bank172,589 11.53 %127,237 8.50 %119,753 8.00 %
Consolidated183,348 12.21 %127,665 8.50 %N/AN/A
Total capital to risk weighted assets
Isabella Bank185,997 12.43 %157,175 10.50 %149,691 10.00 %
Consolidated226,179 15.06 %157,703 10.50 %N/AN/A
Tier 1 capital to average assets
Isabella Bank172,589 8.36 %82,602 4.00 %103,252 5.00 %
Consolidated183,348 8.86 %82,803 4.00 %N/AN/A
(1) "Well-capitalized" minimum common equity Tier 1 to risk-weighted and leverage ratio are not formally defined under applicable regulations for bank holding companies.
Total capital includes Tier 1 capital and Tier 2 capital. Tier 2 capital includes a permissible portion of the allowances for credit losses and subordinated debt, net of unamortized issuance costs. There are no significant regulatory constraints placed on our capital. At September 30, 2025, the Bank exceeded all minimum Basel III risk-based capital requirements with the capital conservation buffer.
State banking regulations place certain restrictions on dividends paid by banks to their shareholders. Dividends paid by the Corporation’s bank subsidiary would be prohibited if the effect thereof would cause the bank subsidiary’s capital to be reduced below applicable minimum capital requirements.
The following table summarizes the changes in AOCI by component for the:
Three Months Ended September 30
20252024
Unrealized
Gains
(Losses) on
AFS
Securities		Defined
Benefit
Pension Plan		TotalUnrealized
Gains
(Losses) on
AFS
Securities		Defined
Benefit
Pension Plan		Total
Balance, July 1$(13,990)$(397)$(14,387)$(26,939)$(697)$(27,636)
OCI before reclassifications5,030 — 5,030 13,081 — 13,081 
Tax effect(1,052)— (1,052)(2,724)— (2,724)
OCI, net of tax3,978 — 3,978 10,357 — 10,357 
Balance, September 30$(10,012)$(397)$(10,409)$(16,582)$(697)$(17,279)
Nine Months Ended September 30
20252024
Unrealized
Gains
(Losses) on
AFS
Securities		Defined
Benefit
Pension Plan		TotalUnrealized
Gains
(Losses) on
AFS
Securities		Defined
Benefit
Pension Plan		Total
Balance, December 31$(20,958)$(397)$(21,355)$(25,199)$(697)$(25,896)
OCI before reclassifications13,923 — 13,923 10,858 — 10,858 
Tax effect(2,977)— (2,977)(2,241)— (2,241)
OCI, net of tax10,946 — 10,946 8,617 — 8,617 
Balance, September 30$(10,012)$(397)$(10,409)$(16,582)$(697)$(17,279)
Included in OCI for the three and nine-month periods ended September 30, 2025 and 2024 are changes in unrealized gains and losses related to certain auction rate money market preferred stocks. These investments, for federal income tax purposes, have no deferred federal income taxes related to unrealized gains or losses given the nature of the investments.
A summary of the components of unrealized gains on AFS securities included in OCI follows for the:
Three Months Ended September 30
 20252024
Auction Rate Money Market PreferredAll Other AFS SecuritiesTotalAuction Rate Money Market PreferredAll Other AFS SecuritiesTotal
Unrealized gains (losses) arising during the period$(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 $10,357 
 Nine Months Ended September 30
 20252024
Auction Rate Money Market PreferredAll Other AFS SecuritiesTotalAuction Rate Money Market PreferredAll Other AFS SecuritiesTotal
Unrealized gains (losses) arising during the period$(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