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Capital Ratios and Shareholders' Equity (Tables) | 12 Months Ended
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Dec. 31, 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 December 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 | $ | 182,116 |  |  | 11.20 | % |  | $ | 113,783 |  |  | 7.00 | % |  | $ | 105,656 |  |  | 6.50 | %
Consolidated | 191,137 |  |  | 11.73 | % |  | 114,114 |  |  | 7.00 | % |  | N/A |  | N/A
Tier 1 capital to risk weighted assets |  |  |  |  |  |  |  |  |  |  |
Isabella Bank | 182,116 |  |  | 11.20 | % |  | 138,165 |  |  | 8.50 | % |  | 130,038 |  |  | 8.00 | %
Consolidated | 191,137 |  |  | 11.73 | % |  | 138,568 |  |  | 8.50 | % |  | N/A |  | N/A
Total capital to risk weighted assets |  |  |  |  |  |  |  |  |  |  |
Isabella Bank | 196,336 |  |  | 12.08 | % |  | 170,675 |  |  | 10.50 | % |  | 162,547 |  |  | 10.00 | %
Consolidated | 234,871 |  |  | 14.41 | % |  | 171,172 |  |  | 10.50 | % |  | N/A |  | N/A
Tier 1 capital to average assets |  |  |  |  |  |  |  |  |  |  |
Isabella Bank | 182,116 |  |  | 8.45 | % |  | 86,170 |  |  | 4.00 | % |  | 107,713 |  |  | 5.00 | %
Consolidated | 191,137 |  |  | 8.84 | % |  | 86,476 |  |  | 4.00 | % |  | N/A |  | N/A
| 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 provides a roll-forward of the changes in AOCI by component for the years ended December 31, 2023, 2024, and 2025 (net of tax):
| Unrealized Gains (Losses) on AFS Securities |  | Change in Unrecognized Pension Cost on Defined Benefit Pension Plan |  | Total
Balance, December 31, 2022 | $ | (35,828) |  |  | $ | (1,366) |  |  | $ | (37,194) |
OCI before reclassifications | 13,365 |  |  | 752 |  |  | 14,117 |
Amounts reclassified from AOCI | (67) |  |  | 95 |  |  | 28 |
Subtotal | 13,298 |  |  | 847 |  |  | 14,145 |
Tax effect | (2,669) |  |  | (178) |  |  | (2,847) |
OCI, net of tax | 10,629 |  |  | 669 |  |  | 11,298 |
Balance, December 31, 2023 | (25,199) |  |  | (697) |  |  | (25,896) |
OCI before reclassifications | 5,339 |  |  | 462 |  |  | 5,801 |
Amounts reclassified from AOCI | — |  |  | (82) |  |  | (82) |
Subtotal | 5,339 |  |  | 380 |  |  | 5,719 |
Tax effect | (1,098) |  |  | (80) |  |  | (1,178) |
OCI, net of tax | 4,241 |  |  | 300 |  |  | 4,541 |
Balance, December 31, 2024 | (20,958) |  |  | (397) |  |  | (21,355) |
OCI before reclassifications | 16,589 |  |  | 545 |  |  | 17,134 |
Amounts reclassified from AOCI | — |  |  | (91) |  |  | (91) |
Subtotal | 16,589 |  |  | 454 |  |  | 17,043 |
Tax effect | (3,616) |  |  | (95) |  |  | (3,711) |
OCI, net of tax | 12,973 |  |  | 359 |  |  | 13,332 |
Balance, December 31, 2025 | $ | (7,985) |  |  | $ | (38) |  |  | $ | (8,023) |
A summary of the components of unrealized gains on AFS securities included in OCI follows for the years ended December 31:
| 2025 |  | 2024 |  | 2023
| Auction Rate Money Market Preferred |  | All Other AFS Securities |  | Total |  | 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 | $ | (631) |  |  | $ | 17,220 |  |  | $ | 16,589 |  |  | $ | 113 |  |  | $ | 5,226 |  |  | $ | 5,339 |  |  | $ | 589 |  |  | $ | 12,776 |  |  | $ | 13,365 |
Reclassification adjustment for net (gains) losses included in net income | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (67) |  |  | (67) |
Net unrealized gains (losses) | (631) |  |  | 17,220 |  |  | 16,589 |  |  | 113 |  |  | 5,226 |  |  | 5,339 |  |  | 589 |  |  | 12,709 |  |  | 13,298 |
Tax effect | — |  |  | (3,616) |  |  | (3,616) |  |  | — |  |  | (1,098) |  |  | (1,098) |  |  | — |  |  | (2,669) |  |  | (2,669) |
Unrealized gains (losses), net of tax | $ | (631) |  |  | $ | 13,604 |  |  | $ | 12,973 |  |  | $ | 113 |  |  | $ | 4,128 |  |  | $ | 4,241 |  |  | $ | 589 |  |  | $ | 10,040 |  |  | $ | 10,629 |
Reclassification out of Accumulated Other Comprehensive Income | The following table details reclassification adjustments and the related affected line items in our consolidated statements of income for the years ended December 31:
Details about AOCI components | Amount Reclassified from AOCI |  | Affected Line Item in the Consolidated Statements of Income
| 2025 |  | 2024 |  | 2023 |  |
Unrealized gains (losses) on AFS securities |  |  |  |  |  |  |
| $ | — |  |  | $ | — |  |  | $ | 67 |  |  | Other noninterest income
| — |  |  | — |  |  | 14 |  |  | Income tax expense
| $ | — |  |  | $ | — |  |  | $ | 53 |  |  | Net income
Change in unrecognized pension cost on defined benefit pension plan |  |  |  |  |  |  |
| $ | (91) |  |  | $ | (82) |  |  | $ | 95 |  |  | Other noninterest expenses
| (19) |  |  | (17) |  |  | 20 |  |  | Income tax expense
| $ | (72) |  |  | $ | (65) |  |  | $ | 75 |  |  | Net income

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