2021 Q4 Form 10-Q Financial Statement

#000084251721000217 Filed on October 28, 2021

View on sec.gov

Income Statement

Concept 2021 Q4 2021 Q3 2020 Q3
Revenue $15.14M $15.70M
YoY Change -3.55% -8.51%
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin
YoY Change
% of Gross Profit
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization $690.0K $710.0K $730.0K
YoY Change -12.66% -2.74% -12.05%
% of Gross Profit
Operating Expenses
YoY Change
Operating Profit
YoY Change
Interest Expense $1.829M $3.203M
YoY Change -42.9% -29.6%
% of Operating Profit
Other Income/Expense, Net
YoY Change
Pretax Income $5.800M $5.602M $5.091M
YoY Change -571.54% 10.04% 0.37%
Income Tax $1.010M $916.0K $734.0K
% Of Pretax Income 17.41% 16.35% 14.42%
Net Earnings $4.790M $4.686M $4.357M
YoY Change -765.28% 7.55% -1.91%
Net Earnings / Revenue 30.95% 27.75%
Basic Earnings Per Share $0.59 $0.55
Diluted Earnings Per Share $624.5K $0.58 $0.54
COMMON SHARES
Basic Shares Outstanding 7.654M shares 7.932M shares 7.967M shares
Diluted Shares Outstanding 8.045M shares 8.111M shares

Balance Sheet

Concept 2021 Q4 2021 Q3 2020 Q3
SHORT-TERM ASSETS
Cash & Short-Term Investments
YoY Change
Cash & Equivalents $105.3M $206.5M $165.7M
Short-Term Investments
Other Short-Term Assets
YoY Change
Inventory
Prepaid Expenses
Receivables
Other Receivables
Total Short-Term Assets
YoY Change
LONG-TERM ASSETS
Property, Plant & Equipment $24.42M $24.57M $25.75M
YoY Change -2.87% -4.58% -2.28%
Goodwill $48.28M
YoY Change 0.0%
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets
YoY Change
Total Long-Term Assets
YoY Change
TOTAL ASSETS
Total Short-Term Assets
Total Long-Term Assets
Total Assets $2.032B $2.083B $1.972B
YoY Change 3.82% 5.63% 8.71%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable
YoY Change
Accrued Expenses $11.50M $12.10M $15.70M
YoY Change -16.06% -22.93% 3.97%
Deferred Revenue
YoY Change
Short-Term Debt $50.20M $67.50M $33.30M
YoY Change -26.93% 102.7% 2.78%
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities $11.50M $12.10M $15.70M
YoY Change -16.06% -22.93% 3.97%
LONG-TERM LIABILITIES
Long-Term Debt $29.20M $29.10M $0.00
YoY Change
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities $29.20M $29.10M $0.00
YoY Change
TOTAL LIABILITIES
Total Short-Term Liabilities $11.50M $12.10M $15.70M
Total Long-Term Liabilities $29.20M $29.10M $0.00
Total Liabilities $1.821B $1.861B $1.749B
YoY Change 4.73% 6.4% 9.23%
SHAREHOLDERS EQUITY
Retained Earnings $75.59M $72.80M $67.32M
YoY Change 17.27% 8.13% 6.3%
Common Stock $129.1M $140.0M $142.7M
YoY Change -9.28% -1.92% 1.01%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $211.0M $221.6M $222.5M
YoY Change
Total Liabilities & Shareholders Equity $2.032B $2.083B $1.972B
YoY Change 3.82% 5.63% 8.71%

Cashflow Statement

Concept 2021 Q4 2021 Q3 2020 Q3
OPERATING ACTIVITIES
Net Income $4.790M $4.686M $4.357M
YoY Change -765.28% 7.55% -1.91%
Depreciation, Depletion And Amortization $690.0K $710.0K $730.0K
YoY Change -12.66% -2.74% -12.05%
Cash From Operating Activities $4.340M $5.300M $4.330M
YoY Change -60.76% 22.4% -13.05%
INVESTING ACTIVITIES
Capital Expenditures -$400.0K -$670.0K -$650.0K
YoY Change 700.0% 3.08% 400.0%
Acquisitions
YoY Change
Other Investing Activities -$52.77M -$94.57M -$1.910M
YoY Change -159.59% 4851.31% -117.46%
Cash From Investing Activities -$53.18M -$95.24M -$2.550M
YoY Change -160.09% 3634.9% -123.59%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities -52.32M 48.23M 54.58M
YoY Change 180.24% -11.63% -413.14%
NET CHANGE
Cash From Operating Activities 4.340M 5.300M 4.330M
Cash From Investing Activities -53.18M -95.24M -2.550M
Cash From Financing Activities -52.32M 48.23M 54.58M
Net Change In Cash -101.2M -41.71M 56.36M
YoY Change -225.06% -174.01% -3536.59%
FREE CASH FLOW
Cash From Operating Activities $4.340M $5.300M $4.330M
Capital Expenditures -$400.0K -$670.0K -$650.0K
Free Cash Flow $4.740M $5.970M $4.980M
YoY Change -57.34% 19.88% -2.54%

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CY2021Q3 us-gaap Occupancy Net
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866000 USD
CY2020Q3 us-gaap Occupancy Net
OccupancyNet
889000 USD
us-gaap Occupancy Net
OccupancyNet
2726000 USD
us-gaap Occupancy Net
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2668000 USD
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OtherNoninterestExpense
2854000 USD
CY2020Q3 us-gaap Other Noninterest Expense
OtherNoninterestExpense
2534000 USD
us-gaap Other Noninterest Expense
OtherNoninterestExpense
8029000 USD
us-gaap Other Noninterest Expense
OtherNoninterestExpense
7846000 USD
CY2021Q3 us-gaap Noninterest Expense
NoninterestExpense
11185000 USD
CY2020Q3 us-gaap Noninterest Expense
NoninterestExpense
10950000 USD
us-gaap Noninterest Expense
NoninterestExpense
32497000 USD
us-gaap Noninterest Expense
NoninterestExpense
32595000 USD
CY2021Q3 us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
5602000 USD
CY2020Q3 us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
5091000 USD
us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
17543000 USD
us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
13103000 USD
CY2021Q3 us-gaap Federal Income Tax Expense Benefit Continuing Operations
FederalIncomeTaxExpenseBenefitContinuingOperations
916000 USD
CY2020Q3 us-gaap Federal Income Tax Expense Benefit Continuing Operations
FederalIncomeTaxExpenseBenefitContinuingOperations
734000 USD
us-gaap Federal Income Tax Expense Benefit Continuing Operations
FederalIncomeTaxExpenseBenefitContinuingOperations
2838000 USD
us-gaap Federal Income Tax Expense Benefit Continuing Operations
FederalIncomeTaxExpenseBenefitContinuingOperations
1495000 USD
CY2021Q3 us-gaap Net Income Loss
NetIncomeLoss
4686000 USD
CY2020Q3 us-gaap Net Income Loss
NetIncomeLoss
4357000 USD
us-gaap Net Income Loss
NetIncomeLoss
14705000 USD
us-gaap Net Income Loss
NetIncomeLoss
11608000 USD
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EarningsPerShareBasic
0.59
CY2020Q3 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
0.55
us-gaap Earnings Per Share Basic
EarningsPerShareBasic
1.85
us-gaap Earnings Per Share Basic
EarningsPerShareBasic
1.46
CY2021Q3 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
0.58
CY2020Q3 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
0.54
us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
1.82
us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
1.43
CY2021Q3 us-gaap Common Stock Dividends Per Share Cash Paid
CommonStockDividendsPerShareCashPaid
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CY2020Q3 us-gaap Common Stock Dividends Per Share Cash Paid
CommonStockDividendsPerShareCashPaid
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us-gaap Common Stock Dividends Per Share Cash Paid
CommonStockDividendsPerShareCashPaid
0.81
us-gaap Common Stock Dividends Per Share Cash Paid
CommonStockDividendsPerShareCashPaid
0.81
CY2021Q3 us-gaap Net Income Loss
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4686000 USD
CY2020Q3 us-gaap Net Income Loss
NetIncomeLoss
4357000 USD
us-gaap Net Income Loss
NetIncomeLoss
14705000 USD
us-gaap Net Income Loss
NetIncomeLoss
11608000 USD
CY2021Q3 us-gaap Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax
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CY2020Q3 us-gaap Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax
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-66000 USD
us-gaap Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax
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us-gaap Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax
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8304000 USD
CY2021Q3 us-gaap Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Before Tax
OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax
0 USD
CY2020Q3 us-gaap Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Before Tax
OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax
0 USD
us-gaap Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Before Tax
OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax
0 USD
us-gaap Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Before Tax
OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax
71000 USD
CY2021Q3 us-gaap Other Comprehensive Income Loss Available For Sale Securities Tax
OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax
-353000 USD
CY2020Q3 us-gaap Other Comprehensive Income Loss Available For Sale Securities Tax
OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax
-58000 USD
us-gaap Other Comprehensive Income Loss Available For Sale Securities Tax
OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax
-894000 USD
us-gaap Other Comprehensive Income Loss Available For Sale Securities Tax
OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax
1714000 USD
CY2021Q3 us-gaap Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent
-1337000 USD
CY2020Q3 us-gaap Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent
-8000 USD
us-gaap Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent
-3353000 USD
us-gaap Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent
6519000 USD
CY2021Q3 us-gaap Other Comprehensive Income Loss Cash Flow Hedge Gain Loss Before Reclassification And Tax
OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAndTax
0 USD
CY2020Q3 us-gaap Other Comprehensive Income Loss Cash Flow Hedge Gain Loss Before Reclassification And Tax
OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAndTax
20000 USD
us-gaap Other Comprehensive Income Loss Cash Flow Hedge Gain Loss Before Reclassification And Tax
OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAndTax
53000 USD
us-gaap Other Comprehensive Income Loss Cash Flow Hedge Gain Loss Before Reclassification And Tax
OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAndTax
-145000 USD
CY2021Q3 us-gaap Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification Tax Parent
OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationTaxParent
0 USD
CY2020Q3 us-gaap Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification Tax Parent
OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationTaxParent
4000 USD
us-gaap Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification Tax Parent
OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationTaxParent
11000 USD
us-gaap Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification Tax Parent
OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationTaxParent
-30000 USD
CY2021Q3 us-gaap Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification And Tax
OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationAndTax
0 USD
CY2020Q3 us-gaap Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification And Tax
OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationAndTax
16000 USD
us-gaap Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification And Tax
OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationAndTax
42000 USD
us-gaap Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification And Tax
OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationAndTax
-115000 USD
CY2021Q3 us-gaap Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
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CY2020Q3 us-gaap Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
8000 USD
us-gaap Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
-3311000 USD
us-gaap Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent
OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent
6404000 USD
CY2021Q3 us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
3349000 USD
CY2020Q3 us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
4365000 USD
us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
11394000 USD
us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
18012000 USD
CY2019Q4 us-gaap Stockholders Equity
StockholdersEquity
210182000 USD
us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
18012000 USD
us-gaap Stock Issued During Period Value New Issues
StockIssuedDuringPeriodValueNewIssues
3274000 USD
isba Share Based Compensation Shares Transferred From Trust To Common Stock Value
ShareBasedCompensationSharesTransferredFromTrustToCommonStockValue
0 USD
isba Deferred Compensation Arrangementwith Individual Deferred Fees Contribution
DeferredCompensationArrangementwithIndividualDeferredFeesContribution
334000 USD
isba Stock Repurchased During Period For Deferred Compensation Obligations Value
StockRepurchasedDuringPeriodForDeferredCompensationObligationsValue
1252000 USD
isba Stock Repurchased During Period Excluding Stock For Deferred Compensation Obligations Value
StockRepurchasedDuringPeriodExcludingStockForDeferredCompensationObligationsValue
1619000 USD
us-gaap Common Stock Dividends Per Share Cash Paid
CommonStockDividendsPerShareCashPaid
0.81
us-gaap Dividends Common Stock Cash
DividendsCommonStockCash
6386000 USD
CY2020Q3 us-gaap Stockholders Equity
StockholdersEquity
222545000 USD
CY2020Q4 us-gaap Stockholders Equity
StockholdersEquity
218588000 USD
us-gaap Comprehensive Income Net Of Tax
ComprehensiveIncomeNetOfTax
11394000 USD
us-gaap Stock Issued During Period Value New Issues
StockIssuedDuringPeriodValueNewIssues
1196000 USD
isba Share Based Compensation Shares Transferred From Trust To Common Stock Value
ShareBasedCompensationSharesTransferredFromTrustToCommonStockValue
0 USD
isba Deferred Compensation Arrangementwith Individual Deferred Fees Contribution
DeferredCompensationArrangementwithIndividualDeferredFeesContribution
343000 USD
us-gaap Adjustments To Additional Paid In Capital Sharebased Compensation Other Longterm Incentive Plans Requisite Service Period Recognition
AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationOtherLongtermIncentivePlansRequisiteServicePeriodRecognition
58000 USD
isba Stock Repurchased During Period For Deferred Compensation Obligations Value
StockRepurchasedDuringPeriodForDeferredCompensationObligationsValue
869000 USD
isba Stock Repurchased During Period Excluding Stock For Deferred Compensation Obligations Value
StockRepurchasedDuringPeriodExcludingStockForDeferredCompensationObligationsValue
2699000 USD
us-gaap Common Stock Dividends Per Share Cash Paid
CommonStockDividendsPerShareCashPaid
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us-gaap Dividends Common Stock Cash
DividendsCommonStockCash
6369000 USD
CY2021Q3 us-gaap Stockholders Equity
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221642000 USD
us-gaap Net Income Loss
NetIncomeLoss
14705000 USD
us-gaap Net Income Loss
NetIncomeLoss
11608000 USD
isba Undistributed Earnings Of Equity Method And Other Investments
UndistributedEarningsOfEquityMethodAndOtherInvestments
0 USD
isba Undistributed Earnings Of Equity Method And Other Investments
UndistributedEarningsOfEquityMethodAndOtherInvestments
61000 USD
us-gaap Provision For Loan Lease And Other Losses
ProvisionForLoanLeaseAndOtherLosses
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us-gaap Provision For Loan Lease And Other Losses
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1409000 USD
us-gaap Depreciation
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1761000 USD
us-gaap Depreciation
Depreciation
1958000 USD
us-gaap Amortization Of Mortgage Servicing Rights Ms Rs
AmortizationOfMortgageServicingRightsMSRs
465000 USD
us-gaap Amortization Of Mortgage Servicing Rights Ms Rs
AmortizationOfMortgageServicingRightsMSRs
386000 USD
us-gaap Amortization Of Intangible Assets
AmortizationOfIntangibleAssets
22000 USD
us-gaap Amortization Of Intangible Assets
AmortizationOfIntangibleAssets
38000 USD
us-gaap Amortization Of Financing Costs
AmortizationOfFinancingCosts
30000 USD
us-gaap Amortization Of Financing Costs
AmortizationOfFinancingCosts
0 USD
us-gaap Investment Income Net Amortization Of Discount And Premium
InvestmentIncomeNetAmortizationOfDiscountAndPremium
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us-gaap Investment Income Net Amortization Of Discount And Premium
InvestmentIncomeNetAmortizationOfDiscountAndPremium
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us-gaap Debt Securities Available For Sale Realized Gain Loss
DebtSecuritiesAvailableForSaleRealizedGainLoss
0 USD
us-gaap Debt Securities Available For Sale Realized Gain Loss
DebtSecuritiesAvailableForSaleRealizedGainLoss
71000 USD
us-gaap Gain Loss On Sale Of Mortgage Loans
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1459000 USD
us-gaap Gain Loss On Sale Of Mortgage Loans
GainLossOnSaleOfMortgageLoans
1653000 USD
us-gaap Mortgage Servicing Rights Msr Impairment Recovery
MortgageServicingRightsMSRImpairmentRecovery
0 USD
us-gaap Mortgage Servicing Rights Msr Impairment Recovery
MortgageServicingRightsMSRImpairmentRecovery
316000 USD
isba Other Real Estate Foreclosed Assetsand Repossessed Assets Valuation Adjustments
OtherRealEstateForeclosedAssetsandRepossessedAssetsValuationAdjustments
1000 USD
isba Other Real Estate Foreclosed Assetsand Repossessed Assets Valuation Adjustments
OtherRealEstateForeclosedAssetsandRepossessedAssetsValuationAdjustments
43000 USD
isba Bank Owned Life Insurance Income Netof Expense
BankOwnedLifeInsuranceIncomeNetofExpense
538000 USD
isba Bank Owned Life Insurance Income Netof Expense
BankOwnedLifeInsuranceIncomeNetofExpense
521000 USD
isba Bank Owned Life Insurance Income From Policy Redemption
BankOwnedLifeInsuranceIncomeFromPolicyRedemption
150000 USD
isba Bank Owned Life Insurance Income From Policy Redemption
BankOwnedLifeInsuranceIncomeFromPolicyRedemption
873000 USD
us-gaap Payments For Origination Of Mortgage Loans Held For Sale
PaymentsForOriginationOfMortgageLoansHeldForSale
40329000 USD
us-gaap Payments For Origination Of Mortgage Loans Held For Sale
PaymentsForOriginationOfMortgageLoansHeldForSale
82464000 USD
us-gaap Proceeds From Sale Of Mortgage Loans Held For Sale
ProceedsFromSaleOfMortgageLoansHeldForSale
43711000 USD
us-gaap Proceeds From Sale Of Mortgage Loans Held For Sale
ProceedsFromSaleOfMortgageLoansHeldForSale
80360000 USD
us-gaap Increase Decrease In Other Operating Assets
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us-gaap Increase Decrease In Other Operating Assets
IncreaseDecreaseInOtherOperatingAssets
1696000 USD
isba Increase Decreasein Interest Payable And Other Accrued Liabilities
IncreaseDecreaseinInterestPayableAndOtherAccruedLiabilities
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isba Increase Decreasein Interest Payable And Other Accrued Liabilities
IncreaseDecreaseinInterestPayableAndOtherAccruedLiabilities
370000 USD
us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
21163000 USD
us-gaap Net Cash Provided By Used In Operating Activities
NetCashProvidedByUsedInOperatingActivities
10936000 USD
us-gaap Proceeds From Sale Of Available For Sale Securities Debt
ProceedsFromSaleOfAvailableForSaleSecuritiesDebt
0 USD
us-gaap Proceeds From Sale Of Available For Sale Securities Debt
ProceedsFromSaleOfAvailableForSaleSecuritiesDebt
26855000 USD
us-gaap Proceeds From Maturities Prepayments And Calls Of Available For Sale Securities
ProceedsFromMaturitiesPrepaymentsAndCallsOfAvailableForSaleSecurities
79020000 USD
us-gaap Proceeds From Maturities Prepayments And Calls Of Available For Sale Securities
ProceedsFromMaturitiesPrepaymentsAndCallsOfAvailableForSaleSecurities
72013000 USD
us-gaap Payments To Acquire Available For Sale Securities Debt
PaymentsToAcquireAvailableForSaleSecuritiesDebt
240079000 USD
us-gaap Payments To Acquire Available For Sale Securities Debt
PaymentsToAcquireAvailableForSaleSecuritiesDebt
25318000 USD
isba Payments For Proceeds From Loan And Lease Originations And Principal Collections
PaymentsForProceedsFromLoanAndLeaseOriginationsAndPrincipalCollections
10583000 USD
isba Payments For Proceeds From Loan And Lease Originations And Principal Collections
PaymentsForProceedsFromLoanAndLeaseOriginationsAndPrincipalCollections
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us-gaap Proceeds From Sale Of Foreclosed Assets
ProceedsFromSaleOfForeclosedAssets
462000 USD
us-gaap Proceeds From Sale Of Foreclosed Assets
ProceedsFromSaleOfForeclosedAssets
146000 USD
us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
1190000 USD
us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
1465000 USD
us-gaap Payments To Acquire Life Insurance Policies
PaymentsToAcquireLifeInsurancePolicies
4272000 USD
us-gaap Payments To Acquire Life Insurance Policies
PaymentsToAcquireLifeInsurancePolicies
625000 USD
us-gaap Proceeds From Life Insurance Policies
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2305000 USD
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PaymentsToAcquireOtherInvestments
377000 USD
us-gaap Proceeds From Issuance Of Common Stock
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3274000 USD
us-gaap Proceeds From Life Insurance Policies
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562000 USD
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403000 USD
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us-gaap Net Cash Provided By Used In Investing Activities
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us-gaap Increase Decrease In Deposits
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125999000 USD
us-gaap Increase Decrease In Deposits
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181244000 USD
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us-gaap Increase Decrease In Federal Funds Purchased And Securities Sold Under Agreements To Repurchase Net
IncreaseDecreaseInFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchaseNet
2350000 USD
isba Increase Decrease In Federal Home Loan Bank Advances
IncreaseDecreaseInFederalHomeLoanBankAdvances
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isba Increase Decrease In Federal Home Loan Bank Advances
IncreaseDecreaseInFederalHomeLoanBankAdvances
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us-gaap Proceeds From Issuance Of Subordinated Long Term Debt
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29106000 USD
us-gaap Proceeds From Issuance Of Subordinated Long Term Debt
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0 USD
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us-gaap Payments Of Dividends Common Stock
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6386000 USD
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1196000 USD
isba Payments For Repurchase Of Common Stock Excluding Stock For Deferred Compensation Obligations
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2699000 USD
isba Payments For Repurchase Of Common Stock Excluding Stock For Deferred Compensation Obligations
PaymentsForRepurchaseOfCommonStockExcludingStockForDeferredCompensationObligations
1619000 USD
isba Payments For Repurchase Of Common Stock For Deferred Compensation Obligations
PaymentsForRepurchaseOfCommonStockForDeferredCompensationObligations
869000 USD
isba Payments For Repurchase Of Common Stock For Deferred Compensation Obligations
PaymentsForRepurchaseOfCommonStockForDeferredCompensationObligations
1252000 USD
us-gaap Net Cash Provided By Used In Financing Activities
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115136000 USD
us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
137611000 USD
us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
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us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
105177000 USD
CY2020Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
246640000 USD
CY2019Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
60572000 USD
CY2021Q3 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
206482000 USD
CY2020Q3 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
165749000 USD
us-gaap Interest Paid Net
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5702000 USD
us-gaap Interest Paid Net
InterestPaidNet
11164000 USD
us-gaap Income Taxes Paid
IncomeTaxesPaid
2250000 USD
us-gaap Income Taxes Paid
IncomeTaxesPaid
556000 USD
us-gaap Transfer To Other Real Estate
TransferToOtherRealEstate
284000 USD
us-gaap Transfer To Other Real Estate
TransferToOtherRealEstate
298000 USD
CY2021Q3 us-gaap Available For Sale Debt Securities Amortized Cost Basis
AvailableForSaleDebtSecuritiesAmortizedCostBasis
485369000 USD
CY2021Q3 us-gaap Available For Sale Debt Securities Accumulated Gross Unrealized Gain Before Tax
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9717000 USD
CY2021Q3 us-gaap Available For Sale Debt Securities Accumulated Gross Unrealized Loss Before Tax
AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
702000 USD
CY2021Q3 us-gaap Available For Sale Securities Debt Securities
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494384000 USD
CY2020Q4 us-gaap Available For Sale Debt Securities Amortized Cost Basis
AvailableForSaleDebtSecuritiesAmortizedCostBasis
325966000 USD
CY2020Q4 us-gaap Available For Sale Debt Securities Accumulated Gross Unrealized Gain Before Tax
AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax
13262000 USD
CY2020Q4 us-gaap Available For Sale Debt Securities Accumulated Gross Unrealized Loss Before Tax
AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
0 USD
CY2020Q4 us-gaap Available For Sale Securities Debt Securities
AvailableForSaleSecuritiesDebtSecurities
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CY2021Q3 us-gaap Available For Sale Securities Debt Maturities Next Rolling Twelve Months Amortized Cost Basis
AvailableForSaleSecuritiesDebtMaturitiesNextRollingTwelveMonthsAmortizedCostBasis
15042000 USD
CY2021Q3 us-gaap Available For Sale Securities Debt Maturities Rolling Year Two Through Five Amortized Cost Basis
AvailableForSaleSecuritiesDebtMaturitiesRollingYearTwoThroughFiveAmortizedCostBasis
222213000 USD
CY2021Q3 us-gaap Available For Sale Securities Debt Maturities Rolling Year Six Through Ten Amortized Cost Basis
AvailableForSaleSecuritiesDebtMaturitiesRollingYearSixThroughTenAmortizedCostBasis
58029000 USD
CY2021Q3 us-gaap Available For Sale Securities Debt Maturities Rolling After Year Ten Amortized Cost Basis
AvailableForSaleSecuritiesDebtMaturitiesRollingAfterYearTenAmortizedCostBasis
29044000 USD
CY2021Q3 isba Availableforsale Securities With Variable Monthly Payments Or Without Single Maturity Date Amortized Cost Basis
AvailableforsaleSecuritiesWithVariableMonthlyPaymentsOrWithoutSingleMaturityDateAmortizedCostBasis
161041000 USD
CY2021Q3 us-gaap Available For Sale Debt Securities Amortized Cost Basis
AvailableForSaleDebtSecuritiesAmortizedCostBasis
485369000 USD
CY2021Q3 us-gaap Available For Sale Securities Debt Maturities Next Rolling Twelve Months Fair Value
AvailableForSaleSecuritiesDebtMaturitiesNextRollingTwelveMonthsFairValue
15154000 USD
CY2021Q3 us-gaap Available For Sale Securities Debt Maturities Rolling Year Two Through Five Fair Value
AvailableForSaleSecuritiesDebtMaturitiesRollingYearTwoThroughFiveFairValue
224172000 USD
CY2021Q3 us-gaap Available For Sale Securities Debt Maturities Rolling Year Six Through Ten Fair Value
AvailableForSaleSecuritiesDebtMaturitiesRollingYearSixThroughTenFairValue
58858000 USD
CY2021Q3 us-gaap Available For Sale Securities Debt Maturities Rolling After Year Ten Fair Value
AvailableForSaleSecuritiesDebtMaturitiesRollingAfterYearTenFairValue
30157000 USD
CY2021Q3 isba Availableforsale Securities With Variable Monthly Payments Or Without Single Maturity Date Fair Value
AvailableforsaleSecuritiesWithVariableMonthlyPaymentsOrWithoutSingleMaturityDateFairValue
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CY2021Q3 us-gaap Available For Sale Securities Debt Securities
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494384000 USD
CY2021Q3 us-gaap Proceeds From Sale Of Available For Sale Securities Debt
ProceedsFromSaleOfAvailableForSaleSecuritiesDebt
0 USD
CY2020Q3 us-gaap Proceeds From Sale Of Available For Sale Securities Debt
ProceedsFromSaleOfAvailableForSaleSecuritiesDebt
0 USD
us-gaap Proceeds From Sale Of Available For Sale Securities Debt
ProceedsFromSaleOfAvailableForSaleSecuritiesDebt
0 USD
us-gaap Proceeds From Sale Of Available For Sale Securities Debt
ProceedsFromSaleOfAvailableForSaleSecuritiesDebt
26855000 USD
CY2021Q3 us-gaap Debt Securities Available For Sale Realized Gain Loss
DebtSecuritiesAvailableForSaleRealizedGainLoss
0 USD
CY2020Q3 us-gaap Debt Securities Available For Sale Realized Gain Loss
DebtSecuritiesAvailableForSaleRealizedGainLoss
0 USD
us-gaap Debt Securities Available For Sale Realized Gain Loss
DebtSecuritiesAvailableForSaleRealizedGainLoss
0 USD
us-gaap Debt Securities Available For Sale Realized Gain Loss
DebtSecuritiesAvailableForSaleRealizedGainLoss
71000 USD
CY2021Q3 isba Availableforsale Securities Income Tax Expense Benefit On Realized Gain Loss
AvailableforsaleSecuritiesIncomeTaxExpenseBenefitOnRealizedGainLoss
0 USD
CY2020Q3 isba Availableforsale Securities Income Tax Expense Benefit On Realized Gain Loss
AvailableforsaleSecuritiesIncomeTaxExpenseBenefitOnRealizedGainLoss
0 USD
isba Availableforsale Securities Income Tax Expense Benefit On Realized Gain Loss
AvailableforsaleSecuritiesIncomeTaxExpenseBenefitOnRealizedGainLoss
0 USD
isba Availableforsale Securities Income Tax Expense Benefit On Realized Gain Loss
AvailableforsaleSecuritiesIncomeTaxExpenseBenefitOnRealizedGainLoss
15000 USD
CY2021Q3 us-gaap Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Accumulated Loss
DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss
702000 USD
CY2021Q3 us-gaap Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months
DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months
180960000 USD
CY2021Q3 us-gaap Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer Accumulated Loss
DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss
0 USD
CY2021Q3 us-gaap Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer
DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger
0 USD
CY2021Q3 us-gaap Debt Securities Available For Sale Unrealized Loss Position Accumulated Loss
DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss
702000 USD
CY2021Q3 us-gaap Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Number Of Positions
DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsNumberOfPositions
37 Securities
CY2021Q3 us-gaap Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer Number Of Positions
DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerNumberOfPositions
0 Securities
CY2021Q3 us-gaap Debt Securities Available For Sale Unrealized Loss Position Number Of Positions
DebtSecuritiesAvailableForSaleUnrealizedLossPositionNumberOfPositions
37 Securities
isba Financing Receivable Continuing Performance Accrual Of Interest Threshold Period
FinancingReceivableContinuingPerformanceAccrualOfInterestThresholdPeriod
P6M
isba Financing Receivable Allowance For Credit Losses Historical Loss Allocation Analysis Period
FinancingReceivableAllowanceForCreditLossesHistoricalLossAllocationAnalysisPeriod
P5Y
CY2021Q2 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
9360000 USD
CY2021Q3 us-gaap Financing Receivable Allowance For Credit Losses Write Offs
FinancingReceivableAllowanceForCreditLossesWriteOffs
246000 USD
CY2021Q3 us-gaap Financing Receivable Allowance For Credit Losses Recovery
FinancingReceivableAllowanceForCreditLossesRecovery
86000 USD
CY2021Q3 us-gaap Provision For Loan Lease And Other Losses
ProvisionForLoanLeaseAndOtherLosses
-107000 USD
CY2021Q3 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
9093000 USD
CY2020Q4 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
9744000 USD
us-gaap Financing Receivable Allowance For Credit Losses Write Offs
FinancingReceivableAllowanceForCreditLossesWriteOffs
458000 USD
us-gaap Financing Receivable Allowance For Credit Losses Recovery
FinancingReceivableAllowanceForCreditLossesRecovery
406000 USD
us-gaap Provision For Loan Lease And Other Losses
ProvisionForLoanLeaseAndOtherLosses
-599000 USD
CY2021Q3 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
9093000 USD
CY2021Q3 us-gaap Financing Receivable Allowance For Credit Losses Individually Evaluated For Impairment1
FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1
583000 USD
CY2021Q3 us-gaap Financing Receivable Allowance For Credit Losses Collectively Evaluated For Impairment
FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment
8510000 USD
CY2021Q3 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
9093000 USD
CY2021Q3 us-gaap Financing Receivable Individually Evaluated For Impairment
FinancingReceivableIndividuallyEvaluatedForImpairment
29668000 USD
CY2021Q3 us-gaap Financing Receivable Collectively Evaluated For Impairment
FinancingReceivableCollectivelyEvaluatedForImpairment
1218890000 USD
CY2021Q3 us-gaap Notes Receivable Gross
NotesReceivableGross
1248558000 USD
CY2020Q2 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
8877000 USD
CY2020Q3 us-gaap Financing Receivable Allowance For Credit Losses Write Offs
FinancingReceivableAllowanceForCreditLossesWriteOffs
46000 USD
CY2020Q3 us-gaap Financing Receivable Allowance For Credit Losses Recovery
FinancingReceivableAllowanceForCreditLossesRecovery
159000 USD
CY2020Q3 us-gaap Provision For Loan Lease And Other Losses
ProvisionForLoanLeaseAndOtherLosses
516000 USD
CY2020Q3 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
9506000 USD
CY2019Q4 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
7939000 USD
us-gaap Financing Receivable Allowance For Credit Losses Write Offs
FinancingReceivableAllowanceForCreditLossesWriteOffs
270000 USD
us-gaap Financing Receivable Allowance For Credit Losses Recovery
FinancingReceivableAllowanceForCreditLossesRecovery
428000 USD
us-gaap Provision For Loan Lease And Other Losses
ProvisionForLoanLeaseAndOtherLosses
1409000 USD
CY2020Q3 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
9506000 USD
CY2020Q4 us-gaap Financing Receivable Allowance For Credit Losses Individually Evaluated For Impairment1
FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1
911000 USD
CY2020Q4 us-gaap Financing Receivable Allowance For Credit Losses Collectively Evaluated For Impairment
FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment
8833000 USD
CY2020Q4 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
9744000 USD
CY2020Q4 us-gaap Financing Receivable Individually Evaluated For Impairment
FinancingReceivableIndividuallyEvaluatedForImpairment
27936000 USD
CY2020Q4 us-gaap Financing Receivable Collectively Evaluated For Impairment
FinancingReceivableCollectivelyEvaluatedForImpairment
1210375000 USD
CY2020Q4 us-gaap Notes Receivable Gross
NotesReceivableGross
1238311000 USD
us-gaap Concentration Risk Credit Risk
ConcentrationRiskCreditRisk
<div style="margin-bottom:9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Internally assigned credit risk ratings are reviewed, at a minimum, when loans are renewed or when management has knowledge of improvements or deterioration of the credit quality of individual credits. Descriptions of the internally assigned credit risk ratings for commercial and agricultural loans are as follows:</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">1. EXCELLENT – Substantially Risk Free</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit has strong financial condition and solid earnings history, characterized by:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">High liquidity, strong cash flow, low leverage.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Unquestioned ability to meet all obligations when due.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Experienced management, with management succession in place.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Secured by cash.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">2. HIGH QUALITY – Limited Risk</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit with sound financial condition and a positive trend in earnings supplemented by:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Favorable liquidity and leverage ratios.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Ability to meet all obligations when due.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Management with successful track record.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Steady and satisfactory earnings history.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">If loan is secured, collateral is of high quality and readily marketable.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Access to alternative financing.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Well defined primary and secondary source of repayment.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">If supported by guaranty, the financial strength and liquidity of the guarantor(s) are clearly evident.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">3.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">HIGH SATISFACTORY – Reasonable Risk</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit with satisfactory financial condition and further characterized by:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Working capital adequate to support operations.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Cash flow sufficient to pay debts as scheduled.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Management experience and depth appear favorable.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Loan performing according to terms.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">If loan is secured, collateral is acceptable and loan is fully protected.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">4. SATISFACTORY – Acceptable Risk</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit with bankable risks, although some signs of weaknesses are shown:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Would include most start-up businesses.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Occasional instances of trade slowness or repayment delinquency – may have been 10-30 days slow within the past year.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Management’s abilities are apparent yet unproven.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Weakness in primary source of repayment with adequate secondary source of repayment.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Loan structure generally in accordance with policy.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">If secured, loan collateral coverage is marginal.</span></div><div style="margin-bottom:9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">To be classified as less than satisfactory, only one of the following criteria must be met.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">5. SPECIAL MENTION – Criticized</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit constitutes an undue and unwarranted credit risk but not to the point of justifying a classification of substandard. The credit risk may be relatively minor yet constitutes an unwarranted risk in light of the circumstances surrounding a specific loan:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Downward trend in sales, profit levels, and margins.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Impaired working capital position.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Cash flow is strained in order to meet debt repayment.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Loan delinquency (30-60 days) and overdrafts may occur.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Shrinking equity cushion.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Diminishing primary source of repayment and questionable secondary source.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Management abilities are questionable.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Weak industry conditions.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Litigation pending against the borrower.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Loan may need to be restructured to improve collateral position or reduce payments.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Collateral or guaranty offers limited protection.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Negative debt service coverage, however the credit is well collateralized and payments are current.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">6. SUBSTANDARD – Classified</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit is inadequately protected by the current net worth and paying capacity of the borrower or of the collateral pledged. There is a distinct possibility we will implement collection procedures if the loan deficiencies are not corrected. Any commercial loan placed in nonaccrual status will be rated “7” or worse. In addition, the following characteristics may apply:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Sustained losses have severely eroded the equity and cash flow.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Deteriorating liquidity.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Serious management problems or internal fraud.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Original repayment terms liberalized.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Likelihood of bankruptcy.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Inability to access other funding sources.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Reliance on secondary source of repayment.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Litigation filed against borrower.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Interest non-accrual may be warranted.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Collateral provides little or no value.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Requires excessive attention of the loan officer.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Borrower is uncooperative with loan officer.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">7.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">VULNERABLE – Classified</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit is considered “Substandard” and warrants placing in nonaccrual status. Risk of loss is being evaluated and exit strategy options are under review. Other characteristics that may apply:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Insufficient cash flow to service debt.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Minimal or no payments being received.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Limited options available to avoid the collection process.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Transition status, expect action will take place to collect loan without immediate progress being made.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">8. DOUBTFUL – Workout</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit has all the weaknesses inherent in a “Substandard” loan with the added characteristic that collection and/or liquidation is pending. The possibility of a loss is extremely high, but its classification as a loss is deferred until liquidation procedures are completed, or reasonably estimable. Other characteristics that may apply:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Normal operations are severely diminished or have ceased.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Seriously impaired cash flow.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Original repayment terms materially altered.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Secondary source of repayment is inadequate.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Survivability as a “going concern” is impossible.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Collection process has begun.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Bankruptcy petition has been filed.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Judgments have been filed.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Portion of the loan balance has been charged-off.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">9. LOSS – Charge-off</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit is considered uncollectible and of such little value that their continuance as bankable assets is not warranted. This classification is for charged-off loans but does not mean that the asset has absolutely no recovery or salvage value. These loans are further characterized by:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Liquidation or reorganization under Bankruptcy, with poor prospects of collection.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Fraudulently overstated assets and/or earnings.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Collateral has marginal or no value.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Debtor cannot be located.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Over 120 days delinquent.</span></div>
CY2021Q3 us-gaap Financing Receivable Recorded Investment90 Days Past Due And Still Accruing
FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing
0 USD
CY2021Q3 us-gaap Financing Receivable Recorded Investment Nonaccrual Status
FinancingReceivableRecordedInvestmentNonaccrualStatus
3077000 USD
CY2021Q3 isba Financing Receivable Recorded Investment Past Due And Nonaccrual Status
FinancingReceivableRecordedInvestmentPastDueAndNonaccrualStatus
3498000 USD
CY2021Q3 us-gaap Loans And Leases Receivable Gross Carrying Amount
LoansAndLeasesReceivableGrossCarryingAmount
1248558000 USD
CY2020Q4 us-gaap Financing Receivable Recorded Investment90 Days Past Due And Still Accruing
FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing
0 USD
CY2020Q4 us-gaap Financing Receivable Recorded Investment Nonaccrual Status
FinancingReceivableRecordedInvestmentNonaccrualStatus
5313000 USD
CY2020Q4 isba Financing Receivable Recorded Investment Past Due And Nonaccrual Status
FinancingReceivableRecordedInvestmentPastDueAndNonaccrualStatus
9610000 USD
CY2020Q4 us-gaap Loans And Leases Receivable Gross Carrying Amount
LoansAndLeasesReceivableGrossCarryingAmount
1238311000 USD
CY2021Q3 us-gaap Impaired Financing Receivable With Related Allowance Recorded Investment
ImpairedFinancingReceivableWithRelatedAllowanceRecordedInvestment
6732000 USD
CY2021Q3 us-gaap Impaired Financing Receivable With Related Allowance Unpaid Principal Balance
ImpairedFinancingReceivableWithRelatedAllowanceUnpaidPrincipalBalance
7004000 USD
CY2021Q3 us-gaap Impaired Financing Receivable Related Allowance
ImpairedFinancingReceivableRelatedAllowance
583000 USD
CY2020Q4 us-gaap Impaired Financing Receivable With Related Allowance Recorded Investment
ImpairedFinancingReceivableWithRelatedAllowanceRecordedInvestment
9823000 USD
CY2020Q4 us-gaap Impaired Financing Receivable With Related Allowance Unpaid Principal Balance
ImpairedFinancingReceivableWithRelatedAllowanceUnpaidPrincipalBalance
10407000 USD
CY2020Q4 us-gaap Impaired Financing Receivable Related Allowance
ImpairedFinancingReceivableRelatedAllowance
911000 USD
CY2021Q3 us-gaap Impaired Financing Receivable With No Related Allowance Recorded Investment
ImpairedFinancingReceivableWithNoRelatedAllowanceRecordedInvestment
22936000 USD
CY2021Q3 us-gaap Impaired Financing Receivable With No Related Allowance Unpaid Principal Balance
ImpairedFinancingReceivableWithNoRelatedAllowanceUnpaidPrincipalBalance
23252000 USD
CY2020Q4 us-gaap Impaired Financing Receivable With No Related Allowance Recorded Investment
ImpairedFinancingReceivableWithNoRelatedAllowanceRecordedInvestment
18113000 USD
CY2020Q4 us-gaap Impaired Financing Receivable With No Related Allowance Unpaid Principal Balance
ImpairedFinancingReceivableWithNoRelatedAllowanceUnpaidPrincipalBalance
18237000 USD
CY2021Q3 us-gaap Impaired Financing Receivable Recorded Investment
ImpairedFinancingReceivableRecordedInvestment
29668000 USD
CY2021Q3 us-gaap Impaired Financing Receivable Unpaid Principal Balance
ImpairedFinancingReceivableUnpaidPrincipalBalance
30256000 USD
CY2021Q3 us-gaap Impaired Financing Receivable Related Allowance
ImpairedFinancingReceivableRelatedAllowance
583000 USD
CY2020Q4 us-gaap Impaired Financing Receivable Recorded Investment
ImpairedFinancingReceivableRecordedInvestment
27936000 USD
CY2020Q4 us-gaap Impaired Financing Receivable Unpaid Principal Balance
ImpairedFinancingReceivableUnpaidPrincipalBalance
28644000 USD
CY2020Q4 us-gaap Impaired Financing Receivable Related Allowance
ImpairedFinancingReceivableRelatedAllowance
911000 USD
CY2021Q3 us-gaap Impaired Financing Receivable With Related Allowance Average Recorded Investment
ImpairedFinancingReceivableWithRelatedAllowanceAverageRecordedInvestment
8146000 USD
CY2021Q3 us-gaap Impaired Financing Receivable With Related Allowance Interest Income Accrual Method
ImpairedFinancingReceivableWithRelatedAllowanceInterestIncomeAccrualMethod
75000 USD
CY2020Q3 us-gaap Impaired Financing Receivable With Related Allowance Average Recorded Investment
ImpairedFinancingReceivableWithRelatedAllowanceAverageRecordedInvestment
10159000 USD
CY2020Q3 us-gaap Impaired Financing Receivable With Related Allowance Interest Income Accrual Method
ImpairedFinancingReceivableWithRelatedAllowanceInterestIncomeAccrualMethod
143000 USD
CY2021Q3 us-gaap Impaired Financing Receivable With No Related Allowance Average Recorded Investment
ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment
21957000 USD
CY2021Q3 us-gaap Impaired Financing Receivable With No Related Allowance Interest Income Accrual Method
ImpairedFinancingReceivableWithNoRelatedAllowanceInterestIncomeAccrualMethod
301000 USD
CY2020Q3 us-gaap Impaired Financing Receivable With No Related Allowance Average Recorded Investment
ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment
17339000 USD
CY2020Q3 us-gaap Impaired Financing Receivable With No Related Allowance Interest Income Accrual Method
ImpairedFinancingReceivableWithNoRelatedAllowanceInterestIncomeAccrualMethod
191000 USD
CY2021Q3 us-gaap Impaired Financing Receivable Average Recorded Investment
ImpairedFinancingReceivableAverageRecordedInvestment
30103000 USD
CY2021Q3 us-gaap Impaired Financing Receivable Interest Income Accrual Method
ImpairedFinancingReceivableInterestIncomeAccrualMethod
376000 USD
CY2020Q3 us-gaap Impaired Financing Receivable Average Recorded Investment
ImpairedFinancingReceivableAverageRecordedInvestment
27498000 USD
CY2020Q3 us-gaap Impaired Financing Receivable Interest Income Accrual Method
ImpairedFinancingReceivableInterestIncomeAccrualMethod
334000 USD
us-gaap Impaired Financing Receivable With Related Allowance Average Recorded Investment
ImpairedFinancingReceivableWithRelatedAllowanceAverageRecordedInvestment
8601000 USD
us-gaap Impaired Financing Receivable With Related Allowance Interest Income Accrual Method
ImpairedFinancingReceivableWithRelatedAllowanceInterestIncomeAccrualMethod
263000 USD
us-gaap Impaired Financing Receivable With Related Allowance Average Recorded Investment
ImpairedFinancingReceivableWithRelatedAllowanceAverageRecordedInvestment
10064000 USD
us-gaap Impaired Financing Receivable With Related Allowance Interest Income Accrual Method
ImpairedFinancingReceivableWithRelatedAllowanceInterestIncomeAccrualMethod
391000 USD
us-gaap Impaired Financing Receivable With No Related Allowance Average Recorded Investment
ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment
22478000 USD
us-gaap Impaired Financing Receivable With No Related Allowance Interest Income Accrual Method
ImpairedFinancingReceivableWithNoRelatedAllowanceInterestIncomeAccrualMethod
926000 USD
us-gaap Impaired Financing Receivable With No Related Allowance Average Recorded Investment
ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment
17405000 USD
us-gaap Impaired Financing Receivable With No Related Allowance Interest Income Accrual Method
ImpairedFinancingReceivableWithNoRelatedAllowanceInterestIncomeAccrualMethod
571000 USD
us-gaap Impaired Financing Receivable Average Recorded Investment
ImpairedFinancingReceivableAverageRecordedInvestment
31079000 USD
us-gaap Impaired Financing Receivable Interest Income Accrual Method
ImpairedFinancingReceivableInterestIncomeAccrualMethod
1189000 USD
us-gaap Impaired Financing Receivable Average Recorded Investment
ImpairedFinancingReceivableAverageRecordedInvestment
27469000 USD
us-gaap Impaired Financing Receivable Interest Income Accrual Method
ImpairedFinancingReceivableInterestIncomeAccrualMethod
962000 USD
CY2021Q3 us-gaap Loans And Leases Receivable Impaired Commitment To Lend
LoansAndLeasesReceivableImpairedCommitmentToLend
171000 USD
CY2020Q4 us-gaap Loans And Leases Receivable Impaired Commitment To Lend
LoansAndLeasesReceivableImpairedCommitmentToLend
98000 USD
us-gaap Financing Receivable Modifications Number Of Contracts2
FinancingReceivableModificationsNumberOfContracts2
11 loan
us-gaap Financing Receivable Modifications Pre Modification Recorded Investment2
FinancingReceivableModificationsPreModificationRecordedInvestment2
8473000 USD
us-gaap Financing Receivable Modifications Post Modification Recorded Investment2
FinancingReceivableModificationsPostModificationRecordedInvestment2
8473000 USD
us-gaap Financing Receivable Modifications Number Of Contracts2
FinancingReceivableModificationsNumberOfContracts2
12 loan
us-gaap Financing Receivable Modifications Pre Modification Recorded Investment2
FinancingReceivableModificationsPreModificationRecordedInvestment2
7157000 USD
us-gaap Financing Receivable Modifications Post Modification Recorded Investment2
FinancingReceivableModificationsPostModificationRecordedInvestment2
7157000 USD
us-gaap Financing Receivable Modifications Subsequent Default Number Of Contracts1
FinancingReceivableModificationsSubsequentDefaultNumberOfContracts1
0 loan
us-gaap Financing Receivable Modifications Subsequent Default Number Of Contracts1
FinancingReceivableModificationsSubsequentDefaultNumberOfContracts1
0 loan
CY2021Q3 us-gaap Financing Receivable Modifications Subsequent Default Number Of Contracts1
FinancingReceivableModificationsSubsequentDefaultNumberOfContracts1
0 loan
CY2020Q3 us-gaap Financing Receivable Modifications Subsequent Default Number Of Contracts1
FinancingReceivableModificationsSubsequentDefaultNumberOfContracts1
0 loan
CY2021Q3 us-gaap Financing Receivable Modifications Recorded Investment
FinancingReceivableModificationsRecordedInvestment
28682000 USD
CY2020Q4 us-gaap Financing Receivable Modifications Recorded Investment
FinancingReceivableModificationsRecordedInvestment
24930000 USD
CY2021Q3 us-gaap Debt Longterm And Shortterm Combined Amount
DebtLongtermAndShorttermCombinedAmount
156655000 USD
CY2021Q3 us-gaap Debt Weighted Average Interest Rate
DebtWeightedAverageInterestRate
0.0142
CY2020Q4 us-gaap Debt Longterm And Shortterm Combined Amount
DebtLongtermAndShorttermCombinedAmount
158747000 USD
CY2020Q4 us-gaap Debt Weighted Average Interest Rate
DebtWeightedAverageInterestRate
0.0101
CY2021Q3 us-gaap Federal Home Loan Bank Advances Par Value
FederalHomeLoanBankAdvancesParValue
60000000 USD
CY2021Q3 us-gaap Federal Home Loan Bank Advances Interest Rate
FederalHomeLoanBankAdvancesInterestRate
0.0184
CY2020Q4 us-gaap Federal Home Loan Bank Advances Par Value
FederalHomeLoanBankAdvancesParValue
90000000 USD
CY2020Q4 us-gaap Federal Home Loan Bank Advances Interest Rate
FederalHomeLoanBankAdvancesInterestRate
0.0168
CY2021Q3 us-gaap Pledged Financial Instruments Not Separately Reported Securities For Repurchase Agreements
PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesForRepurchaseAgreements
67542000 USD
CY2021Q3 us-gaap Financial Instruments Owned And Pledged As Collateral At Fair Value
FinancialInstrumentsOwnedAndPledgedAsCollateralAtFairValue
67542000 USD
CY2020Q4 us-gaap Financial Instruments Owned And Pledged As Collateral At Fair Value
FinancialInstrumentsOwnedAndPledgedAsCollateralAtFairValue
68773000 USD
CY2020Q4 us-gaap Pledged Financial Instruments Not Separately Reported Securities For Repurchase Agreements
PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesForRepurchaseAgreements
68773000 USD
CY2021Q3 isba Pledged Financial Instruments Not Separately Reported Securities And Loans Receivable For Federal Home Loan Bank Debt And Federal Reserve Bank Discount Window
PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesAndLoansReceivableForFederalHomeLoanBankDebtAndFederalReserveBankDiscountWindow
308633000 USD
CY2020Q4 isba Pledged Financial Instruments Not Separately Reported Securities And Loans Receivable For Federal Home Loan Bank Debt And Federal Reserve Bank Discount Window
PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesAndLoansReceivableForFederalHomeLoanBankDebtAndFederalReserveBankDiscountWindow
302041000 USD
CY2021Q3 us-gaap Pledged Financial Instruments Not Separately Reported Securities For Repurchase Agreements
PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesForRepurchaseAgreements
67542000 USD
CY2020Q4 us-gaap Pledged Financial Instruments Not Separately Reported Securities For Repurchase Agreements
PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesForRepurchaseAgreements
68773000 USD
CY2021Q3 us-gaap Pledged Financial Instruments Not Separately Reported Securities For Other Debt Facilities
PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesForOtherDebtFacilities
28794000 USD
CY2020Q4 us-gaap Pledged Financial Instruments Not Separately Reported Securities For Other Debt Facilities
PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesForOtherDebtFacilities
39641000 USD
CY2021Q3 isba Pledged Financial Instruments Not Separately Reported Securities And Loans Receivable Pledged As Collateral
PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesAndLoansReceivablePledgedAsCollateral
404969000 USD
CY2020Q4 isba Pledged Financial Instruments Not Separately Reported Securities And Loans Receivable Pledged As Collateral
PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesAndLoansReceivablePledgedAsCollateral
410455000 USD
CY2021Q3 isba Pledged Financial Instruments Availablefor Sale Securitieswithout Single Maturity Date
PledgedFinancialInstrumentsAvailableforSaleSecuritieswithoutSingleMaturityDate
67542000 USD
CY2020Q4 isba Pledged Financial Instruments Availablefor Sale Securitieswithout Single Maturity Date
PledgedFinancialInstrumentsAvailableforSaleSecuritieswithoutSingleMaturityDate
68773000 USD
CY2021Q3 us-gaap Debt Instrument Unused Borrowing Capacity Amount
DebtInstrumentUnusedBorrowingCapacityAmount
260815000 USD
CY2021Q3 us-gaap Subordinated Debt
SubordinatedDebt
29136000 USD
CY2020Q4 us-gaap Subordinated Debt
SubordinatedDebt
0 USD
CY2021Q3 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
7932227 shares
CY2020Q3 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
7966811 shares
us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
7948578 shares
us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
7945762 shares
CY2021Q3 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
8044572 shares
CY2020Q3 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
8111283 shares
us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
8065252 shares
us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
8096802 shares
CY2021Q3 us-gaap Net Income Loss
NetIncomeLoss
4686000 USD
CY2020Q3 us-gaap Net Income Loss
NetIncomeLoss
4357000 USD
us-gaap Net Income Loss
NetIncomeLoss
14705000 USD
us-gaap Net Income Loss
NetIncomeLoss
11608000 USD
CY2021Q3 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
0.59
CY2020Q3 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
0.55
us-gaap Earnings Per Share Basic
EarningsPerShareBasic
1.85
us-gaap Earnings Per Share Basic
EarningsPerShareBasic
1.46
CY2021Q3 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
0.58
CY2020Q3 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
0.54
us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
1.82
us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
1.43
CY2021Q3 us-gaap Professional Fees
ProfessionalFees
665000 USD
CY2020Q3 us-gaap Professional Fees
ProfessionalFees
417000 USD
us-gaap Professional Fees
ProfessionalFees
1553000 USD
us-gaap Professional Fees
ProfessionalFees
1348000 USD
CY2021Q3 isba At Mand Debit Card Expense
ATMandDebitCardExpense
473000 USD
CY2020Q3 isba At Mand Debit Card Expense
ATMandDebitCardExpense
373000 USD
isba At Mand Debit Card Expense
ATMandDebitCardExpense
1352000 USD
isba At Mand Debit Card Expense
ATMandDebitCardExpense
1024000 USD
CY2021Q3 us-gaap Marketing Expense
MarketingExpense
236000 USD
CY2020Q3 us-gaap Marketing Expense
MarketingExpense
209000 USD
us-gaap Marketing Expense
MarketingExpense
683000 USD
us-gaap Marketing Expense
MarketingExpense
677000 USD
CY2021Q3 isba Membershipsand Subscriptions Expense
MembershipsandSubscriptionsExpense
234000 USD
CY2020Q3 isba Membershipsand Subscriptions Expense
MembershipsandSubscriptionsExpense
188000 USD
isba Membershipsand Subscriptions Expense
MembershipsandSubscriptionsExpense
662000 USD
isba Membershipsand Subscriptions Expense
MembershipsandSubscriptionsExpense
546000 USD
CY2021Q3 us-gaap Expense Related To Distribution Or Servicing And Underwriting Fees
ExpenseRelatedToDistributionOrServicingAndUnderwritingFees
238000 USD
CY2020Q3 us-gaap Expense Related To Distribution Or Servicing And Underwriting Fees
ExpenseRelatedToDistributionOrServicingAndUnderwritingFees
199000 USD
us-gaap Expense Related To Distribution Or Servicing And Underwriting Fees
ExpenseRelatedToDistributionOrServicingAndUnderwritingFees
628000 USD
us-gaap Expense Related To Distribution Or Servicing And Underwriting Fees
ExpenseRelatedToDistributionOrServicingAndUnderwritingFees
577000 USD
CY2021Q3 us-gaap Federal Deposit Insurance Corporation Premium Expense
FederalDepositInsuranceCorporationPremiumExpense
169000 USD
CY2020Q3 us-gaap Federal Deposit Insurance Corporation Premium Expense
FederalDepositInsuranceCorporationPremiumExpense
159000 USD
us-gaap Other Noninterest Expense
OtherNoninterestExpense
7846000 USD
us-gaap Federal Deposit Insurance Corporation Premium Expense
FederalDepositInsuranceCorporationPremiumExpense
529000 USD
us-gaap Federal Deposit Insurance Corporation Premium Expense
FederalDepositInsuranceCorporationPremiumExpense
459000 USD
CY2021Q3 us-gaap Noninterest Expense Directors Fees
NoninterestExpenseDirectorsFees
166000 USD
CY2020Q3 us-gaap Noninterest Expense Directors Fees
NoninterestExpenseDirectorsFees
168000 USD
us-gaap Noninterest Expense Directors Fees
NoninterestExpenseDirectorsFees
505000 USD
us-gaap Noninterest Expense Directors Fees
NoninterestExpenseDirectorsFees
527000 USD
CY2021Q3 isba Donationsandcommunityrelations
Donationsandcommunityrelations
198000 USD
CY2020Q3 isba Donationsandcommunityrelations
Donationsandcommunityrelations
131000 USD
isba Donationsandcommunityrelations
Donationsandcommunityrelations
452000 USD
isba Donationsandcommunityrelations
Donationsandcommunityrelations
566000 USD
CY2021Q3 isba Other Noninterest Expense Miscellaneous
OtherNoninterestExpenseMiscellaneous
475000 USD
CY2020Q3 isba Other Noninterest Expense Miscellaneous
OtherNoninterestExpenseMiscellaneous
690000 USD
isba Other Noninterest Expense Miscellaneous
OtherNoninterestExpenseMiscellaneous
1665000 USD
isba Other Noninterest Expense Miscellaneous
OtherNoninterestExpenseMiscellaneous
2122000 USD
CY2021Q3 us-gaap Other Noninterest Expense
OtherNoninterestExpense
2854000 USD
CY2020Q3 us-gaap Other Noninterest Expense
OtherNoninterestExpense
2534000 USD
us-gaap Other Noninterest Expense
OtherNoninterestExpense
8029000 USD
us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.21
CY2021Q3 us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.21
CY2020Q3 us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.21
us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.21
CY2021Q3 us-gaap Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate
IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
1176000 USD
CY2020Q3 us-gaap Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate
IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
1069000 USD
us-gaap Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate
IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
3684000 USD
us-gaap Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate
IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
2752000 USD
CY2021Q3 isba Effective Income Tax Rate Reconciliation Tax Exempt Income Municipal Securities Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeMunicipalSecuritiesAmount
143000 USD
CY2020Q3 isba Effective Income Tax Rate Reconciliation Tax Exempt Income Municipal Securities Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeMunicipalSecuritiesAmount
176000 USD
isba Effective Income Tax Rate Reconciliation Tax Exempt Income Municipal Securities Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeMunicipalSecuritiesAmount
474000 USD
isba Effective Income Tax Rate Reconciliation Tax Exempt Income Municipal Securities Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeMunicipalSecuritiesAmount
570000 USD
CY2021Q3 isba Effective Income Tax Rate Reconciliation Tax Exempt Income Corporate Owned Life Insurance Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeCorporateOwnedLifeInsuranceAmount
43000 USD
CY2020Q3 isba Effective Income Tax Rate Reconciliation Tax Exempt Income Corporate Owned Life Insurance Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeCorporateOwnedLifeInsuranceAmount
40000 USD
isba Effective Income Tax Rate Reconciliation Tax Exempt Income Corporate Owned Life Insurance Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeCorporateOwnedLifeInsuranceAmount
153000 USD
isba Effective Income Tax Rate Reconciliation Tax Exempt Income Corporate Owned Life Insurance Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeCorporateOwnedLifeInsuranceAmount
301000 USD
CY2021Q3 isba Effective Income Tax Rate Reconciliation Tax Exempt Income Other Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeOtherAmount
9000 USD
CY2020Q3 isba Effective Income Tax Rate Reconciliation Tax Exempt Income Other Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeOtherAmount
4000 USD
isba Effective Income Tax Rate Reconciliation Tax Exempt Income Other Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeOtherAmount
22000 USD
isba Effective Income Tax Rate Reconciliation Tax Exempt Income Other Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeOtherAmount
12000 USD
CY2021Q3 isba Effective Income Tax Rate Reconciliation Tax Exempt Income And Tax Credits Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeAndTaxCreditsAmount
195000 USD
CY2020Q3 isba Effective Income Tax Rate Reconciliation Tax Exempt Income And Tax Credits Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeAndTaxCreditsAmount
220000 USD
isba Effective Income Tax Rate Reconciliation Tax Exempt Income And Tax Credits Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeAndTaxCreditsAmount
649000 USD
isba Effective Income Tax Rate Reconciliation Tax Exempt Income And Tax Credits Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeAndTaxCreditsAmount
883000 USD
CY2021Q3 us-gaap Income Tax Reconciliation Nondeductible Expense
IncomeTaxReconciliationNondeductibleExpense
11000 USD
CY2020Q3 us-gaap Income Tax Reconciliation Nondeductible Expense
IncomeTaxReconciliationNondeductibleExpense
7000 USD
us-gaap Income Tax Reconciliation Nondeductible Expense
IncomeTaxReconciliationNondeductibleExpense
23000 USD
us-gaap Income Tax Reconciliation Nondeductible Expense
IncomeTaxReconciliationNondeductibleExpense
14000 USD
CY2021Q3 us-gaap Income Tax Reconciliation Tax Credits
IncomeTaxReconciliationTaxCredits
76000 USD
CY2020Q3 us-gaap Income Tax Reconciliation Tax Credits
IncomeTaxReconciliationTaxCredits
122000 USD
us-gaap Income Tax Reconciliation Tax Credits
IncomeTaxReconciliationTaxCredits
220000 USD
us-gaap Income Tax Reconciliation Tax Credits
IncomeTaxReconciliationTaxCredits
388000 USD
CY2021Q3 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
916000 USD
CY2020Q3 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
734000 USD
us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
2838000 USD
us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
1495000 USD
CY2021Q2 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
AccumulatedOtherComprehensiveIncomeLossNetOfTax
5724000 USD
CY2020Q2 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
AccumulatedOtherComprehensiveIncomeLossNetOfTax
8367000 USD
CY2021Q3 us-gaap Other Comprehensive Income Loss Before Reclassifications Before Tax
OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax
-1690000 USD
CY2020Q3 us-gaap Other Comprehensive Income Loss Before Reclassifications Before Tax
OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax
-46000 USD
CY2021Q3 us-gaap Other Comprehensive Income Loss Tax
OtherComprehensiveIncomeLossTax
-353000 USD
CY2020Q3 us-gaap Other Comprehensive Income Loss Tax
OtherComprehensiveIncomeLossTax
-54000 USD
CY2021Q3 us-gaap Other Comprehensive Income Loss Net Of Tax
OtherComprehensiveIncomeLossNetOfTax
-1337000 USD
CY2020Q3 us-gaap Other Comprehensive Income Loss Net Of Tax
OtherComprehensiveIncomeLossNetOfTax
8000 USD
CY2021Q3 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
AccumulatedOtherComprehensiveIncomeLossNetOfTax
4387000 USD
CY2020Q3 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
AccumulatedOtherComprehensiveIncomeLossNetOfTax
8375000 USD
CY2020Q4 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
AccumulatedOtherComprehensiveIncomeLossNetOfTax
7698000 USD
CY2019Q4 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
AccumulatedOtherComprehensiveIncomeLossNetOfTax
1971000 USD
us-gaap Other Comprehensive Income Loss Before Reclassifications Before Tax
OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax
-4194000 USD
us-gaap Other Comprehensive Income Loss Before Reclassifications Before Tax
OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax
8159000 USD
us-gaap Reclassification From Accumulated Other Comprehensive Income Current Period Before Tax
ReclassificationFromAccumulatedOtherComprehensiveIncomeCurrentPeriodBeforeTax
0 USD
us-gaap Reclassification From Accumulated Other Comprehensive Income Current Period Before Tax
ReclassificationFromAccumulatedOtherComprehensiveIncomeCurrentPeriodBeforeTax
71000 USD
us-gaap Other Comprehensive Income Loss Before Tax
OtherComprehensiveIncomeLossBeforeTax
-4194000 USD
us-gaap Other Comprehensive Income Loss Before Tax
OtherComprehensiveIncomeLossBeforeTax
8088000 USD
us-gaap Other Comprehensive Income Loss Tax
OtherComprehensiveIncomeLossTax
-883000 USD
us-gaap Other Comprehensive Income Loss Tax
OtherComprehensiveIncomeLossTax
1684000 USD
us-gaap Other Comprehensive Income Loss Net Of Tax
OtherComprehensiveIncomeLossNetOfTax
-3311000 USD
us-gaap Other Comprehensive Income Loss Net Of Tax
OtherComprehensiveIncomeLossNetOfTax
6404000 USD
CY2021Q3 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
AccumulatedOtherComprehensiveIncomeLossNetOfTax
4387000 USD
CY2020Q3 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
AccumulatedOtherComprehensiveIncomeLossNetOfTax
8375000 USD
CY2021Q3 us-gaap Assets Fair Value Disclosure
AssetsFairValueDisclosure
519412000 USD
CY2020Q4 us-gaap Assets Fair Value Disclosure
AssetsFairValueDisclosure
361130000 USD
us-gaap Mortgage Servicing Rights Msr Impairment Recovery
MortgageServicingRightsMSRImpairmentRecovery
0 USD
us-gaap Mortgage Servicing Rights Msr Impairment Recovery
MortgageServicingRightsMSRImpairmentRecovery
316000 USD
CY2021Q3 isba Percentage Of Reportable Segment Assets And Operating Results
PercentageOfReportableSegmentAssetsAndOperatingResults
0.90
CY2020Q4 isba Percentage Of Reportable Segment Assets And Operating Results
PercentageOfReportableSegmentAssetsAndOperatingResults
0.90
CY2020Q3 isba Percentage Of Reportable Segment Assets And Operating Results
PercentageOfReportableSegmentAssetsAndOperatingResults
0.90

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