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Capital Ratios and Shareholders' Equity (Tables)

9 Months Ended

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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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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