$ISBA
Isabella Bank Corp Stock $isba

$isba Overview Financials Valuation SEC Filings Company Website

2022 Q3 Form 10-Q Financial Statement

#000084251722000137 Filed on July 28, 2022

Income Statement

Concept	2022 Q3	2022 Q2	2021 Q4
Revenue	$17.02M	$16.10M
YoY Change	12.4%	9.99%
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	$518.0K	$560.0K	$690.0K
YoY Change	-27.04%	-25.33%	-12.66%
% of Gross Profit
Operating Expenses
YoY Change
Operating Profit
YoY Change
Interest Expense	$1.216M	$1.175M
YoY Change	-33.52%	-39.02%
% of Operating Profit
Other Income/Expense, Net
YoY Change
Pretax Income	$7.120M	$6.376M	$5.800M
YoY Change	27.1%	15.89%	-571.54%
Income Tax	$1.233M	$1.081M	$1.010M
% Of Pretax Income	17.32%	16.95%	17.41%
Net Earnings	$5.887M	$5.295M	$4.790M
YoY Change	25.63%	14.59%	-765.28%
Net Earnings / Revenue	34.59%	32.88%
Basic Earnings Per Share	$0.78	$0.70
Diluted Earnings Per Share	$769.4K	$0.69	$624.5K
COMMON SHARES
Basic Shares Outstanding	7.554M shares	7.545M shares	7.654M shares
Diluted Shares Outstanding	7.651M shares	7.650M shares

Balance Sheet

Concept	2022 Q3	2022 Q2	2021 Q4
SHORT-TERM ASSETS
Cash & Short-Term Investments
YoY Change
Cash & Equivalents	$98.91M	$82.02M	$105.3M
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	$25.11M	$24.17M	$24.42M
YoY Change	2.19%	-1.2%	-2.87%
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	$2.064B	$2.048B	$2.032B
YoY Change	-0.9%	0.84%	3.82%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable
YoY Change
Accrued Expenses	$14.63M	$11.38M	$11.50M
YoY Change	20.89%	-8.98%	-16.06%
Deferred Revenue
YoY Change
Short-Term Debt	$52.48M	$47.25M	$50.20M
YoY Change	-22.25%	-24.16%	-26.93%
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities	$14.63M	$11.38M	$11.50M
YoY Change	20.89%	-8.98%	-16.06%
LONG-TERM LIABILITIES
Long-Term Debt	$29.23M	$29.20M	$29.20M
YoY Change	0.43%	0.35%
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities	$29.23M	$29.20M	$29.20M
YoY Change	0.43%	0.35%
TOTAL LIABILITIES
Total Short-Term Liabilities	$14.63M	$11.38M	$11.50M
Total Long-Term Liabilities	$29.23M	$29.20M	$29.20M
Total Liabilities	$1.887B	$1.858B	$1.821B
YoY Change	1.41%	2.61%	4.73%
SHAREHOLDERS EQUITY
Retained Earnings	$85.50M	$81.61M	$75.59M
YoY Change	17.45%	16.25%	17.27%
Common Stock	$129.1M	$129.1M	$129.1M
YoY Change	-7.79%	-8.23%	-9.28%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$176.6M	$190.7M	$211.0M
YoY Change
Total Liabilities & Shareholders Equity	$2.064B	$2.048B	$2.032B
YoY Change	-0.9%	0.84%	3.82%

Cashflow Statement

Concept	2022 Q3	2022 Q2	2021 Q4
OPERATING ACTIVITIES
Net Income	$5.887M	$5.295M	$4.790M
YoY Change	25.63%	14.59%	-765.28%
Depreciation, Depletion And Amortization	$518.0K	$560.0K	$690.0K
YoY Change	-27.04%	-25.33%	-12.66%
Cash From Operating Activities	$5.649M	$9.150M	$4.340M
YoY Change	6.58%	4.21%	-60.76%
INVESTING ACTIVITIES
Capital Expenditures	-$1.452M	-$367.0K	-$400.0K
YoY Change	116.72%	129.37%	700.0%
Acquisitions
YoY Change
Other Investing Activities	-$11.64M	-$77.45M	-$52.77M
YoY Change	-87.69%	-15.36%	-159.59%
Cash From Investing Activities	-$13.10M	-$77.82M	-$53.18M
YoY Change	-86.25%	-15.11%	-160.09%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	24.34M	-10.50M	-52.32M
YoY Change	-49.53%	-210.43%	180.24%
NET CHANGE
Cash From Operating Activities	5.649M	9.150M	4.340M
Cash From Investing Activities	-13.10M	-77.82M	-53.18M
Cash From Financing Activities	24.34M	-10.50M	-52.32M
Net Change In Cash	16.89M	-79.17M	-101.2M
YoY Change	-140.51%	7.89%	-225.06%
FREE CASH FLOW
Cash From Operating Activities	$5.649M	$9.150M	$4.340M
Capital Expenditures	-$1.452M	-$367.0K	-$400.0K
Free Cash Flow	$7.101M	$9.517M	$4.740M
YoY Change	18.94%	6.45%	-57.34%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
	dei	Entity Central Index Key EntityCentralIndexKey	0000842517
	dei	Amendment Flag AmendmentFlag	false
	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2022
	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	Q2
	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
	dei	Document Type DocumentType	10-Q
	dei	Document Quarterly Report DocumentQuarterlyReport	true
	dei	Document Period End Date DocumentPeriodEndDate	2022-06-30
	dei	Document Transition Report DocumentTransitionReport	false
	dei	Entity File Number EntityFileNumber	0-18415
	dei	Entity Registrant Name EntityRegistrantName	Isabella Bank Corp
	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	MI
	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	38-2830092
	dei	Entity Address Address Line1 EntityAddressAddressLine1	401 N. Main St
	dei	Entity Address City Or Town EntityAddressCityOrTown	Mt. Pleasant
	dei	Entity Address State Or Province EntityAddressStateOrProvince	MI
	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	48858
	dei	City Area Code CityAreaCode	989
	dei	Local Phone Number LocalPhoneNumber	772-9471
	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
	dei	Entity Small Business EntitySmallBusiness	true
	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	false
	dei	Entity Shell Company EntityShellCompany	false
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CY2022Q2	us-gaap	Cash And Due From Banks CashAndDueFromBanks	25871000	usd
CY2021Q4	us-gaap	Cash And Due From Banks CashAndDueFromBanks	25563000	usd
CY2022Q2	us-gaap	Interest Bearing Deposits In Banks InterestBearingDepositsInBanks	56146000	usd
CY2021Q4	us-gaap	Interest Bearing Deposits In Banks InterestBearingDepositsInBanks	79767000	usd
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CY2021Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	105330000	usd
CY2022Q2	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	557590000	usd
CY2021Q4	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	490601000	usd
CY2022Q2	us-gaap	Loans Receivable Held For Sale Amount LoansReceivableHeldForSaleAmount	906000	usd
CY2021Q4	us-gaap	Loans Receivable Held For Sale Amount LoansReceivableHeldForSaleAmount	1735000	usd
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CY2022Q2	isba	Loansand Leases Receivable Gross Consumer Real Estate LoansandLeasesReceivableGrossConsumerRealEstate	329795000	usd
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CY2022Q2	isba	Loanand Leases Receivable Gross Consumer Other LoanandLeasesReceivableGrossConsumerOther	74822000	usd
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CY2022Q2	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	24169000	usd
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CY2022Q2	us-gaap	Bank Owned Life Insurance BankOwnedLifeInsurance	32552000	usd
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CY2022Q2	us-gaap	Federal Home Loan Bank Advances Long Term FederalHomeLoanBankAdvancesLongTerm	10000000	usd
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CY2022Q2	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	7553113	shares
CY2022Q2	us-gaap	Deferred Compensation Arrangement With Individual Common Stock Reserved For Future Issuance DeferredCompensationArrangementWithIndividualCommonStockReservedForFutureIssuance	126388	shares
CY2021Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	7532641	shares
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	us-gaap	Interest Expense Deposits InterestExpenseDeposits	1790000	usd
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	us-gaap	Interest Expense Federal Home Loan Bank And Federal Reserve Bank Advances Long Term InterestExpenseFederalHomeLoanBankAndFederalReserveBankAdvancesLongTerm	119000	usd
	us-gaap	Interest Expense Federal Home Loan Bank And Federal Reserve Bank Advances Long Term InterestExpenseFederalHomeLoanBankAndFederalReserveBankAdvancesLongTerm	794000	usd
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	us-gaap	Interest Expense Subordinated Notes And Debentures InterestExpenseSubordinatedNotesAndDebentures	532000	usd
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	us-gaap	Interest Expense InterestExpense	2458000	usd
	us-gaap	Interest Expense InterestExpense	4016000	usd
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	us-gaap	Interest Income Expense After Provision For Loan Loss InterestIncomeExpenseAfterProvisionForLoanLoss	27884000	usd
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	isba	Noninterest Income Service Chargesand Fees NoninterestIncomeServiceChargesandFees	4493000	usd
	isba	Noninterest Income Service Chargesand Fees NoninterestIncomeServiceChargesandFees	3525000	usd
CY2022Q2	isba	Noninterest Income Investmentand Trust Advisory Fees NoninterestIncomeInvestmentandTrustAdvisoryFees	784000	usd
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	isba	Noninterest Income Investmentand Trust Advisory Fees NoninterestIncomeInvestmentandTrustAdvisoryFees	1502000	usd
CY2022Q2	us-gaap	Gain Loss On Sale Of Mortgage Loans GainLossOnSaleOfMortgageLoans	170000	usd
CY2021Q2	us-gaap	Gain Loss On Sale Of Mortgage Loans GainLossOnSaleOfMortgageLoans	375000	usd
	us-gaap	Gain Loss On Sale Of Mortgage Loans GainLossOnSaleOfMortgageLoans	394000	usd
	us-gaap	Gain Loss On Sale Of Mortgage Loans GainLossOnSaleOfMortgageLoans	1120000	usd
CY2022Q2	us-gaap	Bank Owned Life Insurance Income BankOwnedLifeInsuranceIncome	222000	usd
CY2021Q2	us-gaap	Bank Owned Life Insurance Income BankOwnedLifeInsuranceIncome	190000	usd
	us-gaap	Bank Owned Life Insurance Income BankOwnedLifeInsuranceIncome	432000	usd
	us-gaap	Bank Owned Life Insurance Income BankOwnedLifeInsuranceIncome	376000	usd
CY2022Q2	us-gaap	Noninterest Income Other Operating Income NoninterestIncomeOtherOperatingIncome	135000	usd
CY2021Q2	us-gaap	Noninterest Income Other Operating Income NoninterestIncomeOtherOperatingIncome	114000	usd
	us-gaap	Noninterest Income Other Operating Income NoninterestIncomeOtherOperatingIncome	285000	usd
	us-gaap	Noninterest Income Other Operating Income NoninterestIncomeOtherOperatingIncome	324000	usd
CY2022Q2	us-gaap	Noninterest Income NoninterestIncome	3595000	usd
CY2021Q2	us-gaap	Noninterest Income NoninterestIncome	3315000	usd
	us-gaap	Noninterest Income NoninterestIncome	7142000	usd
	us-gaap	Noninterest Income NoninterestIncome	6847000	usd
CY2022Q2	us-gaap	Labor And Related Expense LaborAndRelatedExpense	6037000	usd
CY2021Q2	us-gaap	Labor And Related Expense LaborAndRelatedExpense	5700000	usd
	us-gaap	Labor And Related Expense LaborAndRelatedExpense	12111000	usd
	us-gaap	Labor And Related Expense LaborAndRelatedExpense	11577000	usd
CY2022Q2	us-gaap	Equipment Expense EquipmentExpense	1442000	usd
CY2021Q2	us-gaap	Equipment Expense EquipmentExpense	1327000	usd
	us-gaap	Equipment Expense EquipmentExpense	2892000	usd
	us-gaap	Equipment Expense EquipmentExpense	2700000	usd
CY2022Q2	us-gaap	Occupancy Net OccupancyNet	929000	usd
CY2021Q2	us-gaap	Occupancy Net OccupancyNet	915000	usd
	us-gaap	Occupancy Net OccupancyNet	1895000	usd
	us-gaap	Occupancy Net OccupancyNet	1860000	usd
CY2022Q2	us-gaap	Other Noninterest Expense OtherNoninterestExpense	3253000	usd
CY2021Q2	us-gaap	Other Noninterest Expense OtherNoninterestExpense	2553000	usd
	us-gaap	Other Noninterest Expense OtherNoninterestExpense	6083000	usd
	us-gaap	Other Noninterest Expense OtherNoninterestExpense	5175000	usd
CY2022Q2	us-gaap	Noninterest Expense NoninterestExpense	11661000	usd
CY2021Q2	us-gaap	Noninterest Expense NoninterestExpense	10495000	usd
	us-gaap	Noninterest Expense NoninterestExpense	22981000	usd
	us-gaap	Noninterest Expense NoninterestExpense	21312000	usd
CY2022Q2	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	6376000	usd
CY2021Q2	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	5502000	usd
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	12045000	usd
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	11941000	usd
CY2022Q2	us-gaap	Federal Income Tax Expense Benefit Continuing Operations FederalIncomeTaxExpenseBenefitContinuingOperations	1081000	usd
CY2021Q2	us-gaap	Federal Income Tax Expense Benefit Continuing Operations FederalIncomeTaxExpenseBenefitContinuingOperations	881000	usd
	us-gaap	Federal Income Tax Expense Benefit Continuing Operations FederalIncomeTaxExpenseBenefitContinuingOperations	2016000	usd
	us-gaap	Federal Income Tax Expense Benefit Continuing Operations FederalIncomeTaxExpenseBenefitContinuingOperations	1922000	usd
CY2022Q2	us-gaap	Net Income Loss NetIncomeLoss	5295000	usd
CY2021Q2	us-gaap	Net Income Loss NetIncomeLoss	4621000	usd
	us-gaap	Net Income Loss NetIncomeLoss	10029000	usd
	us-gaap	Net Income Loss NetIncomeLoss	10019000	usd
CY2022Q2	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.70
CY2021Q2	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.58
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	1.33
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	1.26
CY2022Q2	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.69
CY2021Q2	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.57
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	1.31
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	1.24
CY2022Q2	us-gaap	Common Stock Dividends Per Share Cash Paid CommonStockDividendsPerShareCashPaid	0.27
CY2021Q2	us-gaap	Common Stock Dividends Per Share Cash Paid CommonStockDividendsPerShareCashPaid	0.27
	us-gaap	Common Stock Dividends Per Share Cash Paid CommonStockDividendsPerShareCashPaid	0.54
	us-gaap	Common Stock Dividends Per Share Cash Paid CommonStockDividendsPerShareCashPaid	0.54
CY2022Q2	us-gaap	Net Income Loss NetIncomeLoss	5295000	usd
CY2021Q2	us-gaap	Net Income Loss NetIncomeLoss	4621000	usd
	us-gaap	Net Income Loss NetIncomeLoss	10029000	usd
	us-gaap	Net Income Loss NetIncomeLoss	10019000	usd
CY2022Q2	us-gaap	Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax	-10670000	usd
CY2021Q2	us-gaap	Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax	988000	usd
	us-gaap	Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax	-33598000	usd
	us-gaap	Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax	-2557000	usd
CY2022Q2	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax	-2163000	usd
CY2021Q2	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax	201000	usd
	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax	-6899000	usd
	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax	-541000	usd
CY2022Q2	us-gaap	Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent	-8507000	usd
CY2021Q2	us-gaap	Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent	787000	usd
	us-gaap	Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent	-26699000	usd
	us-gaap	Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent	-2016000	usd
CY2022Q2	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss Before Reclassification And Tax OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAndTax	0	usd
CY2021Q2	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss Before Reclassification And Tax OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAndTax	27000	usd
	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss Before Reclassification And Tax OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAndTax	0	usd
	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss Before Reclassification And Tax OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAndTax	53000	usd
CY2022Q2	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification Tax Parent OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationTaxParent	0	usd
CY2021Q2	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification Tax Parent OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationTaxParent	6000	usd
	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification Tax Parent OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationTaxParent	0	usd
	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification Tax Parent OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationTaxParent	11000	usd
CY2022Q2	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification And Tax OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationAndTax	0	usd
CY2021Q2	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification And Tax OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationAndTax	21000	usd
	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification And Tax OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationAndTax	0	usd
	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification And Tax OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationAndTax	42000	usd
CY2022Q2	us-gaap	Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent	-8507000	usd
CY2021Q2	us-gaap	Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent	808000	usd
	us-gaap	Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent	-26699000	usd
	us-gaap	Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent	-1974000	usd
CY2022Q2	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-3212000	usd
CY2021Q2	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	5429000	usd
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-16670000	usd
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	8045000	usd
CY2020Q4	us-gaap	Stockholders Equity StockholdersEquity	218588000	usd
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	8045000	usd
	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	806000	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	256000	usd
	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Other Longterm Incentive Plans Requisite Service Period Recognition AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationOtherLongtermIncentivePlansRequisiteServicePeriodRecognition	25000	usd
	isba	Stock Repurchased During Period For Deferred Compensation Obligations Value StockRepurchasedDuringPeriodForDeferredCompensationObligationsValue	595000	usd
	isba	Stock Repurchased During Period Excluding Stock For Deferred Compensation Obligations Value StockRepurchasedDuringPeriodExcludingStockForDeferredCompensationObligationsValue	1860000	usd
	us-gaap	Common Stock Dividends Per Share Cash Paid CommonStockDividendsPerShareCashPaid	0.54
	us-gaap	Dividends Common Stock Cash DividendsCommonStockCash	4275000	usd
CY2021Q2	us-gaap	Stockholders Equity StockholdersEquity	220990000	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	211048000	usd
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-16670000	usd
	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	907000	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	249000	usd
	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Other Longterm Incentive Plans Requisite Service Period Recognition AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationOtherLongtermIncentivePlansRequisiteServicePeriodRecognition	77000	usd
	isba	Stock Repurchased During Period For Deferred Compensation Obligations Value StockRepurchasedDuringPeriodForDeferredCompensationObligationsValue	527000	usd
	isba	Stock Repurchased During Period Excluding Stock For Deferred Compensation Obligations Value StockRepurchasedDuringPeriodExcludingStockForDeferredCompensationObligationsValue	397000	usd
	us-gaap	Common Stock Dividends Per Share Cash Paid CommonStockDividendsPerShareCashPaid	0.54
	us-gaap	Dividends Common Stock Cash DividendsCommonStockCash	4007000	usd
CY2022Q2	us-gaap	Stockholders Equity StockholdersEquity	190680000	usd
	us-gaap	Net Income Loss NetIncomeLoss	10029000	usd
	us-gaap	Net Income Loss NetIncomeLoss	10019000	usd
	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	522000	usd
	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	-492000	usd
	us-gaap	Depreciation Depreciation	1077000	usd
	us-gaap	Depreciation Depreciation	1196000	usd
	us-gaap	Amortization Of Mortgage Servicing Rights Ms Rs AmortizationOfMortgageServicingRightsMSRs	55000	usd
	us-gaap	Amortization Of Mortgage Servicing Rights Ms Rs AmortizationOfMortgageServicingRightsMSRs	100000	usd
	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	8000	usd
	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	14000	usd
	us-gaap	Amortization Of Financing Costs AmortizationOfFinancingCosts	45000	usd
	us-gaap	Amortization Of Financing Costs AmortizationOfFinancingCosts	7000	usd
	us-gaap	Investment Income Net Amortization Of Discount And Premium InvestmentIncomeNetAmortizationOfDiscountAndPremium	-1080000	usd
	us-gaap	Investment Income Net Amortization Of Discount And Premium InvestmentIncomeNetAmortizationOfDiscountAndPremium	-1023000	usd
	us-gaap	Gain Loss On Sale Of Mortgage Loans GainLossOnSaleOfMortgageLoans	394000	usd
	us-gaap	Gain Loss On Sale Of Mortgage Loans GainLossOnSaleOfMortgageLoans	1120000	usd
	us-gaap	Mortgage Servicing Rights Msr Impairment Recovery MortgageServicingRightsMSRImpairmentRecovery	-532000	usd
	us-gaap	Mortgage Servicing Rights Msr Impairment Recovery MortgageServicingRightsMSRImpairmentRecovery	0	usd
	isba	Other Real Estate Foreclosed Assetsand Repossessed Assets Valuation Adjustments OtherRealEstateForeclosedAssetsandRepossessedAssetsValuationAdjustments	4000	usd
	isba	Other Real Estate Foreclosed Assetsand Repossessed Assets Valuation Adjustments OtherRealEstateForeclosedAssetsandRepossessedAssetsValuationAdjustments	-4000	usd
	isba	Bank Owned Life Insurance Income Netof Expense BankOwnedLifeInsuranceIncomeNetofExpense	411000	usd
	isba	Bank Owned Life Insurance Income Netof Expense BankOwnedLifeInsuranceIncomeNetofExpense	358000	usd
	isba	Bank Owned Life Insurance Income From Policy Redemption BankOwnedLifeInsuranceIncomeFromPolicyRedemption	57000	usd
	isba	Bank Owned Life Insurance Income From Policy Redemption BankOwnedLifeInsuranceIncomeFromPolicyRedemption	150000	usd
	us-gaap	Payments For Origination Of Mortgage Loans Held For Sale PaymentsForOriginationOfMortgageLoansHeldForSale	12708000	usd
	us-gaap	Payments For Origination Of Mortgage Loans Held For Sale PaymentsForOriginationOfMortgageLoansHeldForSale	28162000	usd
	us-gaap	Proceeds From Sale Of Mortgage Loans Held For Sale ProceedsFromSaleOfMortgageLoansHeldForSale	13931000	usd
	us-gaap	Proceeds From Sale Of Mortgage Loans Held For Sale ProceedsFromSaleOfMortgageLoansHeldForSale	30834000	usd
	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	-1848000	usd
	us-gaap	Proceeds From Maturities Prepayments And Calls Of Available For Sale Securities ProceedsFromMaturitiesPrepaymentsAndCallsOfAvailableForSaleSecurities	54615000	usd
	us-gaap	Payments To Acquire Available For Sale Securities Debt PaymentsToAcquireAvailableForSaleSecuritiesDebt	139500000	usd
	us-gaap	Payments To Acquire Available For Sale Securities Debt PaymentsToAcquireAvailableForSaleSecuritiesDebt	167421000	usd
	isba	Payments For Proceeds From Loan And Lease Originations And Principal Collections PaymentsForProceedsFromLoanAndLeaseOriginationsAndPrincipalCollections	-29099000	usd
	isba	Payments For Proceeds From Loan And Lease Originations And Principal Collections PaymentsForProceedsFromLoanAndLeaseOriginationsAndPrincipalCollections	-31614000	usd
	us-gaap	Proceeds From Sale Of Foreclosed Assets ProceedsFromSaleOfForeclosedAssets	77000	usd
	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	-2923000	usd
	isba	Increase Decreasein Interest Payable And Other Accrued Liabilities IncreaseDecreaseinInterestPayableAndOtherAccruedLiabilities	-35000	usd
	isba	Increase Decreasein Interest Payable And Other Accrued Liabilities IncreaseDecreaseinInterestPayableAndOtherAccruedLiabilities	-258000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	14780000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	15861000	usd
	us-gaap	Proceeds From Maturities Prepayments And Calls Of Available For Sale Securities ProceedsFromMaturitiesPrepaymentsAndCallsOfAvailableForSaleSecurities	37833000	usd
	us-gaap	Proceeds From Sale Of Foreclosed Assets ProceedsFromSaleOfForeclosedAssets	300000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	827000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	519000	usd
	us-gaap	Proceeds From Life Insurance Policies ProceedsFromLifeInsurancePolicies	388000	usd
	us-gaap	Proceeds From Life Insurance Policies ProceedsFromLifeInsurancePolicies	562000	usd
	us-gaap	Proceeds From Sale Of Federal Home Loan Bank Stock ProceedsFromSaleOfFederalHomeLoanBankStock	2288000	usd
	us-gaap	Proceeds From Sale Of Federal Home Loan Bank Stock ProceedsFromSaleOfFederalHomeLoanBankStock	0	usd
	us-gaap	Payments To Acquire Other Investments PaymentsToAcquireOtherInvestments	39000	usd
	us-gaap	Payments To Acquire Other Investments PaymentsToAcquireOtherInvestments	369000	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-70681000	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-81218000	usd
	us-gaap	Increase Decrease In Deposits IncreaseDecreaseInDeposits	49527000	usd
	us-gaap	Increase Decrease In Deposits IncreaseDecreaseInDeposits	70189000	usd
	us-gaap	Increase Decrease In Federal Funds Purchased And Securities Sold Under Agreements To Repurchase Net IncreaseDecreaseInFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchaseNet	-2915000	usd
	us-gaap	Increase Decrease In Federal Funds Purchased And Securities Sold Under Agreements To Repurchase Net IncreaseDecreaseInFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchaseNet	-6473000	usd
	us-gaap	Increase Decrease In Loans From Other Federal Home Loan Banks IncreaseDecreaseInLoansFromOtherFederalHomeLoanBanks	-10000000	usd
	us-gaap	Increase Decrease In Loans From Other Federal Home Loan Banks IncreaseDecreaseInLoansFromOtherFederalHomeLoanBanks	-20000000	usd
	us-gaap	Proceeds From Issuance Of Subordinated Long Term Debt ProceedsFromIssuanceOfSubordinatedLongTermDebt	0	usd
	us-gaap	Proceeds From Issuance Of Subordinated Long Term Debt ProceedsFromIssuanceOfSubordinatedLongTermDebt	29114000	usd
	us-gaap	Payments Of Dividends Common Stock PaymentsOfDividendsCommonStock	4007000	usd
	us-gaap	Payments Of Dividends Common Stock PaymentsOfDividendsCommonStock	4275000	usd
	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	907000	usd
	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	806000	usd
	isba	Payments For Repurchase Of Common Stock Excluding Stock For Deferred Compensation Obligations PaymentsForRepurchaseOfCommonStockExcludingStockForDeferredCompensationObligations	397000	usd
	isba	Payments For Repurchase Of Common Stock Excluding Stock For Deferred Compensation Obligations PaymentsForRepurchaseOfCommonStockExcludingStockForDeferredCompensationObligations	1860000	usd
	isba	Payments For Repurchase Of Common Stock For Deferred Compensation Obligations PaymentsForRepurchaseOfCommonStockForDeferredCompensationObligations	527000	usd
	isba	Payments For Repurchase Of Common Stock For Deferred Compensation Obligations PaymentsForRepurchaseOfCommonStockForDeferredCompensationObligations	595000	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	32588000	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	66906000	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-23313000	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	1549000	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	105330000	usd
CY2020Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	246640000	usd
CY2022Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	82017000	usd
CY2021Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	248189000	usd
	us-gaap	Interest Paid Net InterestPaidNet	2530000	usd
	us-gaap	Interest Paid Net InterestPaidNet	4074000	usd
	us-gaap	Income Taxes Paid IncomeTaxesPaid	1200000	usd
	us-gaap	Income Taxes Paid IncomeTaxesPaid	0	usd
	us-gaap	Transfer To Other Real Estate TransferToOtherRealEstate	103000	usd
	us-gaap	Transfer To Other Real Estate TransferToOtherRealEstate	142000	usd
CY2022Q2	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	586297000	usd
CY2022Q2	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Gain Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax	682000	usd
CY2022Q2	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Loss Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax	29389000	usd
CY2022Q2	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	557590000	usd
CY2021Q4	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	485710000	usd
CY2021Q4	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Gain Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax	7832000	usd
CY2021Q4	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Loss Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax	2941000	usd
CY2021Q4	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	490601000	usd
CY2022Q2	us-gaap	Available For Sale Securities Debt Maturities Next Rolling Twelve Months Amortized Cost Basis AvailableForSaleSecuritiesDebtMaturitiesNextRollingTwelveMonthsAmortizedCostBasis	16183000	usd
CY2022Q2	us-gaap	Available For Sale Securities Debt Maturities Rolling Year Two Through Five Amortized Cost Basis AvailableForSaleSecuritiesDebtMaturitiesRollingYearTwoThroughFiveAmortizedCostBasis	278516000	usd
CY2022Q2	us-gaap	Available For Sale Securities Debt Maturities Rolling Year Six Through Ten Amortized Cost Basis AvailableForSaleSecuritiesDebtMaturitiesRollingYearSixThroughTenAmortizedCostBasis	29745000	usd
CY2022Q2	us-gaap	Available For Sale Securities Debt Maturities Rolling After Year Ten Amortized Cost Basis AvailableForSaleSecuritiesDebtMaturitiesRollingAfterYearTenAmortizedCostBasis	38368000	usd
CY2022Q2	isba	Availableforsale Securities With Variable Monthly Payments Or Without Single Maturity Date Amortized Cost Basis AvailableforsaleSecuritiesWithVariableMonthlyPaymentsOrWithoutSingleMaturityDateAmortizedCostBasis	223485000	usd
CY2022Q2	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	586297000	usd
CY2022Q2	us-gaap	Available For Sale Securities Debt Maturities Next Rolling Twelve Months Fair Value AvailableForSaleSecuritiesDebtMaturitiesNextRollingTwelveMonthsFairValue	16227000	usd
CY2022Q2	us-gaap	Available For Sale Securities Debt Maturities Rolling Year Two Through Five Fair Value AvailableForSaleSecuritiesDebtMaturitiesRollingYearTwoThroughFiveFairValue	261358000	usd
CY2022Q2	us-gaap	Available For Sale Securities Debt Maturities Rolling Year Six Through Ten Fair Value AvailableForSaleSecuritiesDebtMaturitiesRollingYearSixThroughTenFairValue	28757000	usd
CY2022Q2	us-gaap	Available For Sale Securities Debt Maturities Rolling After Year Ten Fair Value AvailableForSaleSecuritiesDebtMaturitiesRollingAfterYearTenFairValue	35383000	usd
CY2021Q2	us-gaap	Financing Receivable Allowance For Credit Losses Recovery FinancingReceivableAllowanceForCreditLossesRecovery	111000	usd
CY2021Q2	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	31000	usd
CY2022Q2	isba	Availableforsale Securities With Variable Monthly Payments Or Without Single Maturity Date Fair Value AvailableforsaleSecuritiesWithVariableMonthlyPaymentsOrWithoutSingleMaturityDateFairValue	215865000	usd
CY2022Q2	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	557590000	usd
CY2022Q2	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Accumulated Loss DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss	27846000	usd
CY2022Q2	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months	464416000	usd
CY2022Q2	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer Accumulated Loss DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss	1543000	usd
CY2022Q2	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger	18793000	usd
CY2022Q2	us-gaap	Debt Securities Available For Sale Unrealized Loss Position Accumulated Loss DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss	29389000	usd
CY2022Q2	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Number Of Positions DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsNumberOfPositions	144	securities
CY2022Q2	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer Number Of Positions DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerNumberOfPositions	80	securities
CY2022Q2	us-gaap	Debt Securities Available For Sale Unrealized Loss Position Number Of Positions DebtSecuritiesAvailableForSaleUnrealizedLossPositionNumberOfPositions	224	securities
CY2021Q4	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Accumulated Loss DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss	2941000	usd
CY2021Q4	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months	236825000	usd
CY2021Q4	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer Accumulated Loss DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss	0	usd
CY2021Q4	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger	0	usd
CY2021Q4	us-gaap	Debt Securities Available For Sale Unrealized Loss Position Accumulated Loss DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss	2941000	usd
CY2021Q4	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Number Of Positions DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsNumberOfPositions	40	securities
CY2021Q4	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer Number Of Positions DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerNumberOfPositions	0	securities
CY2021Q4	us-gaap	Debt Securities Available For Sale Unrealized Loss Position Number Of Positions DebtSecuritiesAvailableForSaleUnrealizedLossPositionNumberOfPositions	40	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
CY2022Q1	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9204000	usd
CY2022Q2	us-gaap	Financing Receivable Allowance For Credit Losses Write Offs FinancingReceivableAllowanceForCreditLossesWriteOffs	106000	usd
CY2022Q2	us-gaap	Financing Receivable Allowance For Credit Losses Recovery FinancingReceivableAllowanceForCreditLossesRecovery	117000	usd
CY2022Q2	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	485000	usd
CY2022Q2	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9700000	usd
CY2021Q4	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9103000	usd
	us-gaap	Financing Receivable Allowance For Credit Losses Write Offs FinancingReceivableAllowanceForCreditLossesWriteOffs	197000	usd
	us-gaap	Financing Receivable Allowance For Credit Losses Recovery FinancingReceivableAllowanceForCreditLossesRecovery	272000	usd
	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	522000	usd
CY2022Q2	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9700000	usd
CY2022Q2	us-gaap	Financing Receivable Allowance For Credit Losses Individually Evaluated For Impairment1 FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1	515000	usd
CY2022Q2	us-gaap	Financing Receivable Allowance For Credit Losses Collectively Evaluated For Impairment FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment	9185000	usd
CY2022Q2	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9700000	usd
CY2022Q2	us-gaap	Financing Receivable Individually Evaluated For Impairment FinancingReceivableIndividuallyEvaluatedForImpairment	22982000	usd
CY2022Q2	us-gaap	Financing Receivable Collectively Evaluated For Impairment FinancingReceivableCollectivelyEvaluatedForImpairment	1248928000	usd
CY2022Q2	us-gaap	Notes Receivable Gross NotesReceivableGross	1271910000	usd
CY2021Q1	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9271000	usd
CY2021Q2	us-gaap	Financing Receivable Allowance For Credit Losses Write Offs FinancingReceivableAllowanceForCreditLossesWriteOffs	53000	usd
	us-gaap	Financing Receivable Allowance For Credit Losses Recovery FinancingReceivableAllowanceForCreditLossesRecovery	320000	usd
	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	-492000	usd
CY2021Q2	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9360000	usd
CY2021Q4	us-gaap	Financing Receivable Individually Evaluated For Impairment FinancingReceivableIndividuallyEvaluatedForImpairment	26910000	usd
CY2021Q2	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9360000	usd
CY2020Q4	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9744000	usd
	us-gaap	Financing Receivable Allowance For Credit Losses Write Offs FinancingReceivableAllowanceForCreditLossesWriteOffs	212000	usd
CY2021Q4	us-gaap	Financing Receivable Allowance For Credit Losses Individually Evaluated For Impairment1 FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1	578000	usd
CY2021Q4	us-gaap	Financing Receivable Allowance For Credit Losses Collectively Evaluated For Impairment FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment	8525000	usd
CY2021Q4	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9103000	usd
CY2021Q4	us-gaap	Financing Receivable Collectively Evaluated For Impairment FinancingReceivableCollectivelyEvaluatedForImpairment	1274127000	usd
CY2021Q4	us-gaap	Notes Receivable Gross NotesReceivableGross	1301037000	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. LOW 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>
CY2022Q2	us-gaap	Financing Receivable Recorded Investment90 Days Past Due And Still Accruing FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing	119000	usd
CY2022Q2	us-gaap	Financing Receivable Recorded Investment Nonaccrual Status FinancingReceivableRecordedInvestmentNonaccrualStatus	540000	usd
CY2022Q2	isba	Financing Receivable Recorded Investment Past Due And Nonaccrual Status FinancingReceivableRecordedInvestmentPastDueAndNonaccrualStatus	1505000	usd
CY2022Q2	us-gaap	Loans And Leases Receivable Gross Carrying Amount LoansAndLeasesReceivableGrossCarryingAmount	1271910000	usd
CY2021Q4	us-gaap	Financing Receivable Recorded Investment90 Days Past Due And Still Accruing FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing	97000	usd
CY2021Q4	us-gaap	Financing Receivable Recorded Investment Nonaccrual Status FinancingReceivableRecordedInvestmentNonaccrualStatus	1245000	usd
CY2021Q4	isba	Financing Receivable Recorded Investment Past Due And Nonaccrual Status FinancingReceivableRecordedInvestmentPastDueAndNonaccrualStatus	4031000	usd
CY2021Q4	us-gaap	Loans And Leases Receivable Gross Carrying Amount LoansAndLeasesReceivableGrossCarryingAmount	1301037000	usd
CY2022Q2	us-gaap	Impaired Financing Receivable With Related Allowance Recorded Investment ImpairedFinancingReceivableWithRelatedAllowanceRecordedInvestment	6009000	usd
CY2022Q2	us-gaap	Impaired Financing Receivable With Related Allowance Unpaid Principal Balance ImpairedFinancingReceivableWithRelatedAllowanceUnpaidPrincipalBalance	6280000	usd
CY2022Q2	us-gaap	Impaired Financing Receivable Related Allowance ImpairedFinancingReceivableRelatedAllowance	515000	usd
CY2021Q4	us-gaap	Impaired Financing Receivable With Related Allowance Recorded Investment ImpairedFinancingReceivableWithRelatedAllowanceRecordedInvestment	6411000	usd
CY2021Q4	us-gaap	Impaired Financing Receivable With Related Allowance Unpaid Principal Balance ImpairedFinancingReceivableWithRelatedAllowanceUnpaidPrincipalBalance	6683000	usd
CY2021Q4	us-gaap	Impaired Financing Receivable Related Allowance ImpairedFinancingReceivableRelatedAllowance	578000	usd
CY2022Q2	us-gaap	Impaired Financing Receivable With No Related Allowance Recorded Investment ImpairedFinancingReceivableWithNoRelatedAllowanceRecordedInvestment	16973000	usd
CY2022Q2	us-gaap	Impaired Financing Receivable With No Related Allowance Unpaid Principal Balance ImpairedFinancingReceivableWithNoRelatedAllowanceUnpaidPrincipalBalance	17289000	usd
CY2021Q4	us-gaap	Impaired Financing Receivable With No Related Allowance Recorded Investment ImpairedFinancingReceivableWithNoRelatedAllowanceRecordedInvestment	20499000	usd
CY2021Q4	us-gaap	Impaired Financing Receivable With No Related Allowance Unpaid Principal Balance ImpairedFinancingReceivableWithNoRelatedAllowanceUnpaidPrincipalBalance	20815000	usd
CY2022Q2	us-gaap	Impaired Financing Receivable Recorded Investment ImpairedFinancingReceivableRecordedInvestment	22982000	usd
CY2022Q2	us-gaap	Impaired Financing Receivable Unpaid Principal Balance ImpairedFinancingReceivableUnpaidPrincipalBalance	23569000	usd
CY2022Q2	us-gaap	Impaired Financing Receivable Related Allowance ImpairedFinancingReceivableRelatedAllowance	515000	usd
CY2021Q4	us-gaap	Impaired Financing Receivable Recorded Investment ImpairedFinancingReceivableRecordedInvestment	26910000	usd
CY2021Q4	us-gaap	Impaired Financing Receivable Unpaid Principal Balance ImpairedFinancingReceivableUnpaidPrincipalBalance	27498000	usd
CY2021Q4	us-gaap	Impaired Financing Receivable Related Allowance ImpairedFinancingReceivableRelatedAllowance	578000	usd
CY2022Q2	us-gaap	Impaired Financing Receivable With Related Allowance Average Recorded Investment ImpairedFinancingReceivableWithRelatedAllowanceAverageRecordedInvestment	6081000	usd
CY2022Q2	us-gaap	Impaired Financing Receivable With Related Allowance Interest Income Accrual Method ImpairedFinancingReceivableWithRelatedAllowanceInterestIncomeAccrualMethod	66000	usd
CY2021Q2	us-gaap	Impaired Financing Receivable With Related Allowance Average Recorded Investment ImpairedFinancingReceivableWithRelatedAllowanceAverageRecordedInvestment	8763000	usd
CY2021Q2	us-gaap	Impaired Financing Receivable With Related Allowance Interest Income Accrual Method ImpairedFinancingReceivableWithRelatedAllowanceInterestIncomeAccrualMethod	106000	usd
CY2022Q2	us-gaap	Impaired Financing Receivable With No Related Allowance Average Recorded Investment ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment	17142000	usd
CY2022Q2	us-gaap	Impaired Financing Receivable With No Related Allowance Interest Income Accrual Method ImpairedFinancingReceivableWithNoRelatedAllowanceInterestIncomeAccrualMethod	220000	usd
CY2022Q2	us-gaap	Impaired Financing Receivable Interest Income Accrual Method ImpairedFinancingReceivableInterestIncomeAccrualMethod	286000	usd
	us-gaap	Impaired Financing Receivable With Related Allowance Average Recorded Investment ImpairedFinancingReceivableWithRelatedAllowanceAverageRecordedInvestment	8828000	usd
	us-gaap	Impaired Financing Receivable With Related Allowance Interest Income Accrual Method ImpairedFinancingReceivableWithRelatedAllowanceInterestIncomeAccrualMethod	188000	usd
CY2021Q2	us-gaap	Impaired Financing Receivable With No Related Allowance Average Recorded Investment ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment	23454000	usd
CY2021Q2	us-gaap	Impaired Financing Receivable With No Related Allowance Interest Income Accrual Method ImpairedFinancingReceivableWithNoRelatedAllowanceInterestIncomeAccrualMethod	291000	usd
CY2022Q2	us-gaap	Impaired Financing Receivable Average Recorded Investment ImpairedFinancingReceivableAverageRecordedInvestment	23223000	usd
CY2021Q2	us-gaap	Impaired Financing Receivable Average Recorded Investment ImpairedFinancingReceivableAverageRecordedInvestment	32217000	usd
CY2021Q2	us-gaap	Impaired Financing Receivable Interest Income Accrual Method ImpairedFinancingReceivableInterestIncomeAccrualMethod	397000	usd
	us-gaap	Impaired Financing Receivable With Related Allowance Average Recorded Investment ImpairedFinancingReceivableWithRelatedAllowanceAverageRecordedInvestment	6182000	usd
	us-gaap	Impaired Financing Receivable With Related Allowance Interest Income Accrual Method ImpairedFinancingReceivableWithRelatedAllowanceInterestIncomeAccrualMethod	134000	usd
	us-gaap	Impaired Financing Receivable With No Related Allowance Average Recorded Investment ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment	18023000	usd
	us-gaap	Impaired Financing Receivable With No Related Allowance Interest Income Accrual Method ImpairedFinancingReceivableWithNoRelatedAllowanceInterestIncomeAccrualMethod	485000	usd
	us-gaap	Impaired Financing Receivable With No Related Allowance Average Recorded Investment ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment	22738000	usd
	us-gaap	Impaired Financing Receivable With No Related Allowance Interest Income Accrual Method ImpairedFinancingReceivableWithNoRelatedAllowanceInterestIncomeAccrualMethod	625000	usd
	us-gaap	Impaired Financing Receivable Average Recorded Investment ImpairedFinancingReceivableAverageRecordedInvestment	24205000	usd
	us-gaap	Impaired Financing Receivable Interest Income Accrual Method ImpairedFinancingReceivableInterestIncomeAccrualMethod	619000	usd
	us-gaap	Impaired Financing Receivable Average Recorded Investment ImpairedFinancingReceivableAverageRecordedInvestment	31566000	usd
	us-gaap	Impaired Financing Receivable Interest Income Accrual Method ImpairedFinancingReceivableInterestIncomeAccrualMethod	813000	usd
CY2022Q2	us-gaap	Loans And Leases Receivable Impaired Commitment To Lend LoansAndLeasesReceivableImpairedCommitmentToLend	565000	usd
CY2021Q4	us-gaap	Loans And Leases Receivable Impaired Commitment To Lend LoansAndLeasesReceivableImpairedCommitmentToLend	266000	usd
	us-gaap	Financing Receivable Modifications Number Of Contracts2 FinancingReceivableModificationsNumberOfContracts2	1	loan
	us-gaap	Financing Receivable Modifications Pre Modification Recorded Investment2 FinancingReceivableModificationsPreModificationRecordedInvestment2	98000	usd
	us-gaap	Financing Receivable Modifications Post Modification Recorded Investment2 FinancingReceivableModificationsPostModificationRecordedInvestment2	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 Subsequent Default Number Of Contracts1 FinancingReceivableModificationsSubsequentDefaultNumberOfContracts1	0	loan
CY2022Q2	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
CY2021Q2	us-gaap	Financing Receivable Modifications Subsequent Default Number Of Contracts1 FinancingReceivableModificationsSubsequentDefaultNumberOfContracts1	0	loan
CY2022Q2	us-gaap	Financing Receivable Modifications Recorded Investment FinancingReceivableModificationsRecordedInvestment	22394000	usd
CY2021Q4	us-gaap	Financing Receivable Modifications Recorded Investment FinancingReceivableModificationsRecordedInvestment	25725000	usd
CY2022Q2	us-gaap	Financial Instruments Owned And Pledged As Collateral At Fair Value FinancialInstrumentsOwnedAndPledgedAsCollateralAtFairValue	49707000	usd
CY2022Q2	us-gaap	Pledged Financial Instruments Not Separately Reported Securities For Repurchase Agreements PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesForRepurchaseAgreements	49707000	usd
CY2021Q4	us-gaap	Financial Instruments Owned And Pledged As Collateral At Fair Value FinancialInstrumentsOwnedAndPledgedAsCollateralAtFairValue	50173000	usd
CY2021Q4	us-gaap	Pledged Financial Instruments Not Separately Reported Securities For Repurchase Agreements PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesForRepurchaseAgreements	50173000	usd
CY2022Q2	isba	Pledged Financial Instruments Not Separately Reported Securities And Loans Receivable For Federal Home Loan Bank Debt And Federal Reserve Bank Discount Window PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesAndLoansReceivableForFederalHomeLoanBankDebtAndFederalReserveBankDiscountWindow	336194000	usd
CY2021Q4	isba	Pledged Financial Instruments Not Separately Reported Securities And Loans Receivable For Federal Home Loan Bank Debt And Federal Reserve Bank Discount Window PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesAndLoansReceivableForFederalHomeLoanBankDebtAndFederalReserveBankDiscountWindow	334415000	usd
CY2022Q2	us-gaap	Pledged Financial Instruments Not Separately Reported Securities For Repurchase Agreements PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesForRepurchaseAgreements	49707000	usd
CY2021Q4	us-gaap	Pledged Financial Instruments Not Separately Reported Securities For Repurchase Agreements PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesForRepurchaseAgreements	50173000	usd
CY2022Q2	us-gaap	Pledged Financial Instruments Not Separately Reported Securities For Other Debt Facilities PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesForOtherDebtFacilities	23819000	usd
CY2021Q4	us-gaap	Pledged Financial Instruments Not Separately Reported Securities For Other Debt Facilities PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesForOtherDebtFacilities	28154000	usd
CY2022Q2	isba	Pledged Financial Instruments Not Separately Reported Securities And Loans Receivable Pledged As Collateral PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesAndLoansReceivablePledgedAsCollateral	409720000	usd
CY2021Q4	isba	Pledged Financial Instruments Not Separately Reported Securities And Loans Receivable Pledged As Collateral PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesAndLoansReceivablePledgedAsCollateral	412742000	usd
CY2022Q2	isba	Pledged Financial Instruments Availablefor Sale Securitieswithout Single Maturity Date PledgedFinancialInstrumentsAvailableforSaleSecuritieswithoutSingleMaturityDate	49707000	usd
CY2021Q4	isba	Pledged Financial Instruments Availablefor Sale Securitieswithout Single Maturity Date PledgedFinancialInstrumentsAvailableforSaleSecuritieswithoutSingleMaturityDate	50173000	usd
CY2022Q2	us-gaap	Debt Instrument Unused Borrowing Capacity Amount DebtInstrumentUnusedBorrowingCapacityAmount	328182000	usd
	us-gaap	Subordinated Borrowing Interest Rate SubordinatedBorrowingInterestRate	0.0325
CY2021	us-gaap	Subordinated Borrowing Interest Rate SubordinatedBorrowingInterestRate	0.0325
CY2022Q2	us-gaap	Subordinated Debt SubordinatedDebt	29203000	usd
CY2021Q4	us-gaap	Subordinated Debt SubordinatedDebt	29158000	usd
CY2022Q2	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7545001	shares
CY2021Q2	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7944455	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7539799	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7956889	shares
CY2022Q2	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	7650145	shares
CY2021Q2	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	8063164	shares
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	7645357	shares
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	8075763	shares
CY2022Q2	us-gaap	Net Income Loss NetIncomeLoss	5295000	usd
CY2021Q2	us-gaap	Net Income Loss NetIncomeLoss	4621000	usd
	us-gaap	Net Income Loss NetIncomeLoss	10029000	usd
	us-gaap	Net Income Loss NetIncomeLoss	10019000	usd
CY2022Q2	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.70
CY2021Q2	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.58
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	1.33
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	1.26
CY2022Q2	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.69
CY2021Q2	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.57
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	1.31
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	1.24
CY2022Q2	isba	Donationsandcommunityrelations Donationsandcommunityrelations	139000	usd
CY2021Q2	isba	Donationsandcommunityrelations Donationsandcommunityrelations	108000	usd
CY2022Q2	us-gaap	Professional Fees ProfessionalFees	605000	usd
CY2021Q2	us-gaap	Professional Fees ProfessionalFees	452000	usd
	us-gaap	Professional Fees ProfessionalFees	1154000	usd
	us-gaap	Professional Fees ProfessionalFees	888000	usd
CY2022Q2	isba	At Mand Debit Card Expense ATMandDebitCardExpense	508000	usd
CY2021Q2	isba	At Mand Debit Card Expense ATMandDebitCardExpense	462000	usd
	isba	At Mand Debit Card Expense ATMandDebitCardExpense	942000	usd
	isba	At Mand Debit Card Expense ATMandDebitCardExpense	879000	usd
CY2022Q2	us-gaap	Marketing Expense MarketingExpense	364000	usd
CY2021Q2	us-gaap	Marketing Expense MarketingExpense	238000	usd
	us-gaap	Marketing Expense MarketingExpense	603000	usd
	us-gaap	Marketing Expense MarketingExpense	447000	usd
	isba	Donationsandcommunityrelations Donationsandcommunityrelations	426000	usd
	isba	Donationsandcommunityrelations Donationsandcommunityrelations	254000	usd
CY2022Q2	isba	Memberships And Subscriptions Expense MembershipsAndSubscriptionsExpense	207000	usd
CY2021Q2	isba	Memberships And Subscriptions Expense MembershipsAndSubscriptionsExpense	217000	usd
	isba	Memberships And Subscriptions Expense MembershipsAndSubscriptionsExpense	424000	usd
	isba	Memberships And Subscriptions Expense MembershipsAndSubscriptionsExpense	428000	usd
CY2022Q2	us-gaap	Expense Related To Distribution Or Servicing And Underwriting Fees ExpenseRelatedToDistributionOrServicingAndUnderwritingFees	215000	usd
CY2021Q2	us-gaap	Expense Related To Distribution Or Servicing And Underwriting Fees ExpenseRelatedToDistributionOrServicingAndUnderwritingFees	200000	usd
	us-gaap	Expense Related To Distribution Or Servicing And Underwriting Fees ExpenseRelatedToDistributionOrServicingAndUnderwritingFees	397000	usd
	us-gaap	Expense Related To Distribution Or Servicing And Underwriting Fees ExpenseRelatedToDistributionOrServicingAndUnderwritingFees	390000	usd
CY2022Q2	us-gaap	Noninterest Expense Directors Fees NoninterestExpenseDirectorsFees	187000	usd
CY2021Q2	us-gaap	Noninterest Expense Directors Fees NoninterestExpenseDirectorsFees	180000	usd
	us-gaap	Noninterest Expense Directors Fees NoninterestExpenseDirectorsFees	388000	usd
	us-gaap	Noninterest Expense Directors Fees NoninterestExpenseDirectorsFees	339000	usd
CY2022Q2	us-gaap	Federal Deposit Insurance Corporation Premium Expense FederalDepositInsuranceCorporationPremiumExpense	131000	usd
CY2021Q2	us-gaap	Federal Deposit Insurance Corporation Premium Expense FederalDepositInsuranceCorporationPremiumExpense	129000	usd
	us-gaap	Federal Deposit Insurance Corporation Premium Expense FederalDepositInsuranceCorporationPremiumExpense	256000	usd
	us-gaap	Federal Deposit Insurance Corporation Premium Expense FederalDepositInsuranceCorporationPremiumExpense	360000	usd
CY2022Q2	isba	Other Noninterest Expense Miscellaneous OtherNoninterestExpenseMiscellaneous	897000	usd
CY2021Q2	isba	Other Noninterest Expense Miscellaneous OtherNoninterestExpenseMiscellaneous	567000	usd
	isba	Other Noninterest Expense Miscellaneous OtherNoninterestExpenseMiscellaneous	1493000	usd
	isba	Other Noninterest Expense Miscellaneous OtherNoninterestExpenseMiscellaneous	1190000	usd
CY2022Q2	us-gaap	Other Noninterest Expense OtherNoninterestExpense	3253000	usd
CY2021Q2	us-gaap	Other Noninterest Expense OtherNoninterestExpense	2553000	usd
	us-gaap	Other Noninterest Expense OtherNoninterestExpense	6083000	usd
	us-gaap	Other Noninterest Expense OtherNoninterestExpense	5175000	usd
	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
	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21
CY2021Q2	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21
CY2022Q2	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21
CY2022Q2	us-gaap	Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	1339000	usd
CY2021Q2	us-gaap	Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	1156000	usd
	us-gaap	Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	2529000	usd
	us-gaap	Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	2508000	usd
CY2022Q2	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Municipal Securities Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeMunicipalSecuritiesAmount	144000	usd
CY2021Q2	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Municipal Securities Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeMunicipalSecuritiesAmount	159000	usd
	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Municipal Securities Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeMunicipalSecuritiesAmount	278000	usd
	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Municipal Securities Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeMunicipalSecuritiesAmount	331000	usd
CY2022Q2	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Corporate Owned Life Insurance Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeCorporateOwnedLifeInsuranceAmount	48000	usd
CY2021Q2	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	103000	usd
	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Corporate Owned Life Insurance Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeCorporateOwnedLifeInsuranceAmount	110000	usd
CY2022Q2	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Other Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeOtherAmount	4000	usd
CY2021Q2	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Other Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeOtherAmount	7000	usd
	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Other Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeOtherAmount	8000	usd
	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Other Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeOtherAmount	13000	usd
CY2022Q2	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income And Tax Credits Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeAndTaxCreditsAmount	196000	usd
CY2021Q2	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income And Tax Credits Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeAndTaxCreditsAmount	206000	usd
	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income And Tax Credits Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeAndTaxCreditsAmount	389000	usd
	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income And Tax Credits Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeAndTaxCreditsAmount	454000	usd
CY2022Q2	us-gaap	Income Tax Reconciliation Nondeductible Expense IncomeTaxReconciliationNondeductibleExpense	6000	usd
CY2021Q2	us-gaap	Income Tax Reconciliation Nondeductible Expense IncomeTaxReconciliationNondeductibleExpense	3000	usd
	us-gaap	Income Tax Reconciliation Nondeductible Expense IncomeTaxReconciliationNondeductibleExpense	17000	usd
	us-gaap	Income Tax Reconciliation Nondeductible Expense IncomeTaxReconciliationNondeductibleExpense	12000	usd
CY2022Q2	us-gaap	Income Tax Reconciliation Tax Credits IncomeTaxReconciliationTaxCredits	68000	usd
CY2021Q2	us-gaap	Income Tax Reconciliation Tax Credits IncomeTaxReconciliationTaxCredits	72000	usd
	us-gaap	Income Tax Reconciliation Tax Credits IncomeTaxReconciliationTaxCredits	141000	usd
	us-gaap	Income Tax Reconciliation Tax Credits IncomeTaxReconciliationTaxCredits	144000	usd
CY2022Q2	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	1081000	usd
CY2021Q2	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	881000	usd
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	2016000	usd
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	1922000	usd
CY2022Q1	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-16333000	usd
CY2021Q1	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	4916000	usd
CY2022Q2	us-gaap	Other Comprehensive Income Loss Before Reclassifications Before Tax OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax	-10670000	usd
CY2021Q2	us-gaap	Other Comprehensive Income Loss Before Reclassifications Before Tax OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax	1015000	usd
CY2022Q2	us-gaap	Other Comprehensive Income Loss Tax OtherComprehensiveIncomeLossTax	-2163000	usd
CY2021Q2	us-gaap	Other Comprehensive Income Loss Tax OtherComprehensiveIncomeLossTax	207000	usd
CY2022Q2	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-8507000	usd
CY2021Q2	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	808000	usd
CY2022Q2	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-24840000	usd
CY2021Q2	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	5724000	usd
CY2021Q4	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	1859000	usd
CY2020Q4	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	7698000	usd
	us-gaap	Other Comprehensive Income Loss Before Reclassifications Before Tax OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax	-33598000	usd
	us-gaap	Other Comprehensive Income Loss Before Reclassifications Before Tax OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax	-2504000	usd
	us-gaap	Other Comprehensive Income Loss Tax OtherComprehensiveIncomeLossTax	-6899000	usd
	us-gaap	Other Comprehensive Income Loss Tax OtherComprehensiveIncomeLossTax	-530000	usd
	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-26699000	usd
	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-1974000	usd
CY2022Q2	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-24840000	usd
CY2021Q2	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	5724000	usd
CY2022Q2	us-gaap	Assets Fair Value Disclosure AssetsFairValueDisclosure	572554000	usd
CY2021Q4	us-gaap	Assets Fair Value Disclosure AssetsFairValueDisclosure	509413000	usd
CY2021Q2	isba	Percentage Of Reportable Segment Assets And Operating Results PercentageOfReportableSegmentAssetsAndOperatingResults	0.90
CY2021Q4	isba	Percentage Of Reportable Segment Assets And Operating Results PercentageOfReportableSegmentAssetsAndOperatingResults	0.90
CY2022Q2	isba	Percentage Of Reportable Segment Assets And Operating Results PercentageOfReportableSegmentAssetsAndOperatingResults	0.90

Files In Submission

Name	View Source	Status
0000842517-22-000137-index-headers.html	Edgar Link	pending
0000842517-22-000137-index.html	Edgar Link	pending
0000842517-22-000137.txt	Edgar Link	pending
0000842517-22-000137-xbrl.zip	Edgar Link	pending
FilingSummary.xml	Edgar Link	unprocessable
Financial_Report.xlsx	Edgar Link	pending
isba-20220630.htm	Edgar Link	pending
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isba-20220630_def.xml	Edgar Link	unprocessable
isba-20220630_htm.xml	Edgar Link	completed
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isba_20220630xqxex312.htm	Edgar Link	pending
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MetaLinks.json	Edgar Link	pending
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report.css	Edgar Link	pending
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$ISBA
Isabella Bank Corp Stock $isba

2022 Q3 Form 10-Q Financial Statement

#000084251722000137 Filed on July 28, 2022

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ISBA Isabella Bank Corp Stock $isba

2022 Q3 Form 10-Q Financial Statement

#000084251722000137 Filed on July 28, 2022

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ISBA
Isabella Bank Corp Stock $isba