$ISBA
Isabella Bank Corp Stock $isba

$isba Overview Financials Valuation SEC Filings Company Website

2022 Q4 Form 10-Q Financial Statement

#000084251722000186 Filed on October 28, 2022

Income Statement

Concept	2022 Q4	2022 Q3
Revenue		$17.02M
YoY Change		12.4%
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	$525.0K	$518.0K
YoY Change	-23.91%	-27.04%
% of Gross Profit
Operating Expenses
YoY Change
Operating Profit
YoY Change
Interest Expense		$1.216M
YoY Change		-33.52%
% of Operating Profit
Other Income/Expense, Net
YoY Change
Pretax Income	$7.679M	$7.120M
YoY Change	32.4%	27.1%
Income Tax	$1.357M	$1.233M
% Of Pretax Income	17.67%	17.32%
Net Earnings	$6.322M	$5.887M
YoY Change	31.98%	25.63%
Net Earnings / Revenue		34.59%
Basic Earnings Per Share		$0.78
Diluted Earnings Per Share	$0.83	$769.4K
COMMON SHARES
Basic Shares Outstanding	7.567M shares	7.554M shares
Diluted Shares Outstanding		7.651M shares

Balance Sheet

Concept	2022 Q4	2022 Q3
SHORT-TERM ASSETS
Cash & Short-Term Investments
YoY Change
Cash & Equivalents	$38.92M	$98.91M
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	$25.55M	$25.11M
YoY Change	4.64%	2.19%
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	$2.030B	$2.064B
YoY Change	-0.09%	-0.9%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable
YoY Change
Accrued Expenses	$12.77M	$14.63M
YoY Change	11.01%	20.89%
Deferred Revenue
YoY Change
Short-Term Debt	$57.77M	$52.48M
YoY Change	15.08%	-22.25%
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities	$12.77M	$14.63M
YoY Change	11.01%	20.89%
LONG-TERM LIABILITIES
Long-Term Debt	$29.25M	$29.23M
YoY Change	0.15%	0.43%
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities	$29.25M	$29.23M
YoY Change	0.15%	0.43%
TOTAL LIABILITIES
Total Short-Term Liabilities	$12.77M	$14.63M
Total Long-Term Liabilities	$29.25M	$29.23M
Total Liabilities	$1.844B	$1.887B
YoY Change	1.26%	1.41%
SHAREHOLDERS EQUITY
Retained Earnings	$89.75M	$85.50M
YoY Change	18.73%	17.45%
Common Stock	$128.7M	$129.1M
YoY Change	-0.31%	-7.79%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$186.2M	$176.6M
YoY Change
Total Liabilities & Shareholders Equity	$2.030B	$2.064B
YoY Change	-0.09%	-0.9%

Cashflow Statement

Concept	2022 Q4	2022 Q3
OPERATING ACTIVITIES
Net Income	$6.322M	$5.887M
YoY Change	31.98%	25.63%
Depreciation, Depletion And Amortization	$525.0K	$518.0K
YoY Change	-23.91%	-27.04%
Cash From Operating Activities	$6.508M	$5.649M
YoY Change	49.95%	6.58%
INVESTING ACTIVITIES
Capital Expenditures	$926.0K	-$1.452M
YoY Change	-331.5%	116.72%
Acquisitions
YoY Change
Other Investing Activities	-$21.55M	-$11.64M
YoY Change	-59.16%	-87.69%
Cash From Investing Activities	-$22.48M	-$13.10M
YoY Change	-57.73%	-86.25%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	-44.02M	24.34M
YoY Change	-15.87%	-49.53%
NET CHANGE
Cash From Operating Activities	6.508M	5.649M
Cash From Investing Activities	-22.48M	-13.10M
Cash From Financing Activities	-44.02M	24.34M
Net Change In Cash	-59.99M	16.89M
YoY Change	-40.7%	-140.51%
FREE CASH FLOW
Cash From Operating Activities	$6.508M	$5.649M
Capital Expenditures	$926.0K	-$1.452M
Free Cash Flow	$5.582M	$7.101M
YoY Change	17.76%	18.94%

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	Q3
	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	2022-09-30
	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
CY2022Q4	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	7567023	shares
CY2022Q3	us-gaap	Cash And Due From Banks CashAndDueFromBanks	26763000	usd
CY2021Q4	us-gaap	Cash And Due From Banks CashAndDueFromBanks	25563000	usd
CY2022Q3	us-gaap	Interest Bearing Deposits In Banks InterestBearingDepositsInBanks	72149000	usd
CY2021Q4	us-gaap	Interest Bearing Deposits In Banks InterestBearingDepositsInBanks	79767000	usd
CY2022Q3	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	98912000	usd
CY2021Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	105330000	usd
CY2022Q3	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	581233000	usd
CY2021Q4	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	490601000	usd
CY2022Q3	us-gaap	Loans Receivable Held For Sale Amount LoansReceivableHeldForSaleAmount	934000	usd
CY2021Q4	us-gaap	Loans Receivable Held For Sale Amount LoansReceivableHeldForSaleAmount	1735000	usd
CY2022Q3	isba	Loansand Leases Receivable Gross Commercial Excluding Agriculturaland Agricultural Real Estate LoansandLeasesReceivableGrossCommercialExcludingAgriculturalandAgriculturalRealEstate	730504000	usd
CY2021Q4	isba	Loansand Leases Receivable Gross Commercial Excluding Agriculturaland Agricultural Real Estate LoansandLeasesReceivableGrossCommercialExcludingAgriculturalandAgriculturalRealEstate	807439000	usd
CY2022Q3	isba	Loans Receivable Gross Agriculturaland Agricultural Real Estate LoansReceivableGrossAgriculturalandAgriculturalRealEstate	96850000	usd
CY2021Q4	isba	Loans Receivable Gross Agriculturaland Agricultural Real Estate LoansReceivableGrossAgriculturalandAgriculturalRealEstate	93955000	usd
CY2022Q3	isba	Loansand Leases Receivable Gross Consumer Real Estate LoansandLeasesReceivableGrossConsumerRealEstate	334412000	usd
CY2021Q4	isba	Loansand Leases Receivable Gross Consumer Real Estate LoansandLeasesReceivableGrossConsumerRealEstate	326361000	usd
CY2022Q3	isba	Loanand Leases Receivable Gross Consumer Other LoanandLeasesReceivableGrossConsumerOther	74385000	usd
CY2021Q4	isba	Loanand Leases Receivable Gross Consumer Other LoanandLeasesReceivableGrossConsumerOther	73282000	usd
CY2022Q3	us-gaap	Loans And Leases Receivable Gross Carrying Amount LoansAndLeasesReceivableGrossCarryingAmount	1236151000	usd
CY2021Q4	us-gaap	Loans And Leases Receivable Gross Carrying Amount LoansAndLeasesReceivableGrossCarryingAmount	1301037000	usd
CY2022Q3	us-gaap	Loans And Leases Receivable Allowance LoansAndLeasesReceivableAllowance	9677000	usd
CY2021Q4	us-gaap	Loans And Leases Receivable Allowance LoansAndLeasesReceivableAllowance	9103000	usd
CY2022Q3	us-gaap	Loans And Leases Receivable Net Reported Amount LoansAndLeasesReceivableNetReportedAmount	1226474000	usd
CY2021Q4	us-gaap	Loans And Leases Receivable Net Reported Amount LoansAndLeasesReceivableNetReportedAmount	1291934000	usd
CY2022Q3	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	25107000	usd
CY2021Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	24419000	usd
CY2022Q3	us-gaap	Bank Owned Life Insurance BankOwnedLifeInsurance	32764000	usd
CY2021Q4	us-gaap	Bank Owned Life Insurance BankOwnedLifeInsurance	32472000	usd
CY2022Q3	isba	Equity Method And Other Investments EquityMethodAndOtherInvestments	15496000	usd
CY2021Q4	isba	Equity Method And Other Investments EquityMethodAndOtherInvestments	17383000	usd
CY2022Q3	us-gaap	Intangible Assets Net Including Goodwill IntangibleAssetsNetIncludingGoodwill	48290000	usd
CY2021Q4	us-gaap	Intangible Assets Net Including Goodwill IntangibleAssetsNetIncludingGoodwill	48302000	usd
CY2022Q3	us-gaap	Interest Receivable And Other Assets InterestReceivableAndOtherAssets	34767000	usd
CY2021Q4	us-gaap	Interest Receivable And Other Assets InterestReceivableAndOtherAssets	19982000	usd
CY2022Q3	us-gaap	Assets Assets	2063977000	usd
CY2021Q4	us-gaap	Assets Assets	2032158000	usd
CY2022Q3	us-gaap	Noninterest Bearing Deposit Liabilities NoninterestBearingDepositLiabilities	510127000	usd
CY2021Q4	us-gaap	Noninterest Bearing Deposit Liabilities NoninterestBearingDepositLiabilities	448352000	usd
CY2022Q3	us-gaap	Deposits Negotiable Order Of Withdrawal Now DepositsNegotiableOrderOfWithdrawalNOW	368537000	usd
CY2021Q4	us-gaap	Deposits Negotiable Order Of Withdrawal Now DepositsNegotiableOrderOfWithdrawalNOW	364563000	usd
CY2022Q3	isba	Certificates Of Deposit Under Other Savings CertificatesOfDepositUnderOtherSavings	842081000	usd
CY2021Q4	isba	Certificates Of Deposit Under Other Savings CertificatesOfDepositUnderOtherSavings	818841000	usd
CY2022Q3	us-gaap	Time Deposits At Or Above Fdic Insurance Limit TimeDepositsAtOrAboveFDICInsuranceLimit	70288000	usd
CY2021Q4	us-gaap	Time Deposits At Or Above Fdic Insurance Limit TimeDepositsAtOrAboveFDICInsuranceLimit	78583000	usd
CY2022Q3	us-gaap	Deposits Deposits	1791033000	usd
CY2021Q4	us-gaap	Deposits Deposits	1710339000	usd
CY2022Q3	us-gaap	Federal Funds Purchased And Securities Sold Under Agreements To Repurchase FederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchase	52479000	usd
CY2021Q4	us-gaap	Federal Funds Purchased And Securities Sold Under Agreements To Repurchase FederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchase	50162000	usd
CY2022Q3	us-gaap	Federal Home Loan Bank Advances Long Term FederalHomeLoanBankAdvancesLongTerm	0	usd
CY2021Q4	us-gaap	Federal Home Loan Bank Advances Long Term FederalHomeLoanBankAdvancesLongTerm	20000000	usd
CY2022Q3	us-gaap	Subordinated Debt SubordinatedDebt	29225000	usd
CY2021Q4	us-gaap	Subordinated Debt SubordinatedDebt	29158000	usd
CY2022Q3	us-gaap	Debt Longterm And Shortterm Combined Amount DebtLongtermAndShorttermCombinedAmount	81704000	usd
CY2021Q4	us-gaap	Debt Longterm And Shortterm Combined Amount DebtLongtermAndShorttermCombinedAmount	99320000	usd
CY2022Q3	isba	Interest Payable And Other Liabilities InterestPayableAndOtherLiabilities	14628000	usd
CY2021Q4	isba	Interest Payable And Other Liabilities InterestPayableAndOtherLiabilities	11451000	usd
CY2022Q3	us-gaap	Liabilities Liabilities	1887365000	usd
CY2021Q4	us-gaap	Liabilities Liabilities	1821110000	usd
CY2022Q3	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	15000000	shares
CY2022Q3	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	7564348	shares
CY2022Q3	us-gaap	Deferred Compensation Arrangement With Individual Common Stock Reserved For Future Issuance DeferredCompensationArrangementWithIndividualCommonStockReservedForFutureIssuance	139084	shares
CY2021Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	7532641	shares
CY2021Q4	us-gaap	Deferred Compensation Arrangement With Individual Common Stock Reserved For Future Issuance DeferredCompensationArrangementWithIndividualCommonStockReservedForFutureIssuance	105654	shares
CY2022Q3	us-gaap	Common Stock Value CommonStockValue	129094000	usd
CY2021Q4	us-gaap	Common Stock Value CommonStockValue	129052000	usd
CY2022Q3	isba	Deferred Compensation Arrangementwith Individual Deferred Compensation Obligations DeferredCompensationArrangementwithIndividualDeferredCompensationObligations	4888000	usd
CY2021Q4	isba	Deferred Compensation Arrangementwith Individual Deferred Compensation Obligations DeferredCompensationArrangementwithIndividualDeferredCompensationObligations	4545000	usd
CY2022Q3	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	85497000	usd
CY2021Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	75592000	usd
CY2022Q3	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-42867000	usd
CY2021Q4	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	1859000	usd
CY2022Q3	us-gaap	Stockholders Equity StockholdersEquity	176612000	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	211048000	usd
CY2022Q3	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	2063977000	usd
CY2021Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	2032158000	usd
CY2022Q3	us-gaap	Interest And Fee Income Loans And Leases InterestAndFeeIncomeLoansAndLeases	13563000	usd
CY2021Q3	us-gaap	Interest And Fee Income Loans And Leases InterestAndFeeIncomeLoansAndLeases	13033000	usd
	us-gaap	Interest And Fee Income Loans And Leases InterestAndFeeIncomeLoansAndLeases	39120000	usd
	us-gaap	Interest And Fee Income Loans And Leases InterestAndFeeIncomeLoansAndLeases	38634000	usd
CY2022Q3	isba	Interest And Dividend Income Securities Operating Availableforsale Taxable InterestAndDividendIncomeSecuritiesOperatingAvailableforsaleTaxable	2209000	usd
CY2021Q3	isba	Interest And Dividend Income Securities Operating Availableforsale Taxable InterestAndDividendIncomeSecuritiesOperatingAvailableforsaleTaxable	1224000	usd
	isba	Interest And Dividend Income Securities Operating Availableforsale Taxable InterestAndDividendIncomeSecuritiesOperatingAvailableforsaleTaxable	5851000	usd
	isba	Interest And Dividend Income Securities Operating Availableforsale Taxable InterestAndDividendIncomeSecuritiesOperatingAvailableforsaleTaxable	3529000	usd
CY2022Q3	isba	Interest And Dividend Income Securities Operating Availableforsale Tax Exempt InterestAndDividendIncomeSecuritiesOperatingAvailableforsaleTaxExempt	726000	usd
CY2021Q3	isba	Interest And Dividend Income Securities Operating Availableforsale Tax Exempt InterestAndDividendIncomeSecuritiesOperatingAvailableforsaleTaxExempt	725000	usd
	isba	Interest And Dividend Income Securities Operating Availableforsale Tax Exempt InterestAndDividendIncomeSecuritiesOperatingAvailableforsaleTaxExempt	2090000	usd
	isba	Interest And Dividend Income Securities Operating Availableforsale Tax Exempt InterestAndDividendIncomeSecuritiesOperatingAvailableforsaleTaxExempt	2393000	usd
CY2022Q3	isba	Interest Income Federal Funds Sold And Other InterestIncomeFederalFundsSoldAndOther	521000	usd
CY2021Q3	isba	Interest Income Federal Funds Sold And Other InterestIncomeFederalFundsSoldAndOther	160000	usd
	isba	Interest Income Federal Funds Sold And Other InterestIncomeFederalFundsSoldAndOther	822000	usd
	isba	Interest Income Federal Funds Sold And Other InterestIncomeFederalFundsSoldAndOther	516000	usd
CY2022Q3	us-gaap	Interest And Dividend Income Operating InterestAndDividendIncomeOperating	17019000	usd
CY2021Q3	us-gaap	Interest And Dividend Income Operating InterestAndDividendIncomeOperating	15142000	usd
	us-gaap	Interest And Dividend Income Operating InterestAndDividendIncomeOperating	47883000	usd
	us-gaap	Interest And Dividend Income Operating InterestAndDividendIncomeOperating	45072000	usd
CY2022Q3	us-gaap	Interest Expense Deposits InterestExpenseDeposits	908000	usd
CY2021Q3	us-gaap	Interest Expense Deposits InterestExpenseDeposits	1251000	usd
	us-gaap	Interest Expense Deposits InterestExpenseDeposits	2698000	usd
	us-gaap	Interest Expense Deposits InterestExpenseDeposits	4363000	usd
CY2022Q3	us-gaap	Interest Expense Federal Funds Purchased And Securities Sold Under Agreements To Repurchase InterestExpenseFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchase	9000	usd
CY2021Q3	us-gaap	Interest Expense Federal Funds Purchased And Securities Sold Under Agreements To Repurchase InterestExpenseFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchase	13000	usd
	us-gaap	Interest Expense Federal Funds Purchased And Securities Sold Under Agreements To Repurchase InterestExpenseFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchase	26000	usd
	us-gaap	Interest Expense Federal Funds Purchased And Securities Sold Under Agreements To Repurchase InterestExpenseFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchase	40000	usd
CY2022Q3	us-gaap	Interest Expense Federal Home Loan Bank And Federal Reserve Bank Advances Long Term InterestExpenseFederalHomeLoanBankAndFederalReserveBankAdvancesLongTerm	33000	usd
CY2021Q3	us-gaap	Interest Expense Federal Home Loan Bank And Federal Reserve Bank Advances Long Term InterestExpenseFederalHomeLoanBankAndFederalReserveBankAdvancesLongTerm	299000	usd
	us-gaap	Interest Expense Federal Home Loan Bank And Federal Reserve Bank Advances Long Term InterestExpenseFederalHomeLoanBankAndFederalReserveBankAdvancesLongTerm	152000	usd
	us-gaap	Interest Expense Federal Home Loan Bank And Federal Reserve Bank Advances Long Term InterestExpenseFederalHomeLoanBankAndFederalReserveBankAdvancesLongTerm	1093000	usd
CY2022Q3	us-gaap	Interest Expense Subordinated Notes And Debentures InterestExpenseSubordinatedNotesAndDebentures	266000	usd
CY2021Q3	us-gaap	Interest Expense Subordinated Notes And Debentures InterestExpenseSubordinatedNotesAndDebentures	266000	usd
	us-gaap	Interest Expense Subordinated Notes And Debentures InterestExpenseSubordinatedNotesAndDebentures	798000	usd
	us-gaap	Interest Expense Subordinated Notes And Debentures InterestExpenseSubordinatedNotesAndDebentures	349000	usd
CY2022Q3	us-gaap	Interest Expense InterestExpense	1216000	usd
CY2021Q3	us-gaap	Interest Expense InterestExpense	1829000	usd
	us-gaap	Interest Expense InterestExpense	3674000	usd
	us-gaap	Interest Expense InterestExpense	5845000	usd
CY2022Q3	us-gaap	Interest Income Expense Net InterestIncomeExpenseNet	15803000	usd
CY2021Q3	us-gaap	Interest Income Expense Net InterestIncomeExpenseNet	13313000	usd
	us-gaap	Interest Income Expense Net InterestIncomeExpenseNet	44209000	usd
	us-gaap	Interest Income Expense Net InterestIncomeExpenseNet	39227000	usd
CY2022Q3	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	18000	usd
CY2021Q3	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	-107000	usd
	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	540000	usd
	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	-599000	usd
CY2022Q3	us-gaap	Interest Income Expense After Provision For Loan Loss InterestIncomeExpenseAfterProvisionForLoanLoss	15785000	usd
CY2021Q3	us-gaap	Interest Income Expense After Provision For Loan Loss InterestIncomeExpenseAfterProvisionForLoanLoss	13420000	usd
	us-gaap	Interest Income Expense After Provision For Loan Loss InterestIncomeExpenseAfterProvisionForLoanLoss	43669000	usd
	us-gaap	Interest Income Expense After Provision For Loan Loss InterestIncomeExpenseAfterProvisionForLoanLoss	39826000	usd
CY2022Q3	isba	Noninterest Income Service Chargesand Fees NoninterestIncomeServiceChargesandFees	2122000	usd
CY2021Q3	isba	Noninterest Income Service Chargesand Fees NoninterestIncomeServiceChargesandFees	1964000	usd
	isba	Noninterest Income Service Chargesand Fees NoninterestIncomeServiceChargesandFees	6615000	usd
	isba	Noninterest Income Service Chargesand Fees NoninterestIncomeServiceChargesandFees	5489000	usd
CY2022Q3	isba	Noninterest Income Investmentand Trust Advisory Fees NoninterestIncomeInvestmentandTrustAdvisoryFees	679000	usd
CY2021Q3	isba	Noninterest Income Investmentand Trust Advisory Fees NoninterestIncomeInvestmentandTrustAdvisoryFees	772000	usd
	isba	Noninterest Income Investmentand Trust Advisory Fees NoninterestIncomeInvestmentandTrustAdvisoryFees	2217000	usd
	isba	Noninterest Income Investmentand Trust Advisory Fees NoninterestIncomeInvestmentandTrustAdvisoryFees	2274000	usd
CY2022Q3	us-gaap	Bank Owned Life Insurance Income BankOwnedLifeInsuranceIncome	223000	usd
CY2021Q3	us-gaap	Bank Owned Life Insurance Income BankOwnedLifeInsuranceIncome	201000	usd
	us-gaap	Bank Owned Life Insurance Income BankOwnedLifeInsuranceIncome	655000	usd
	us-gaap	Bank Owned Life Insurance Income BankOwnedLifeInsuranceIncome	577000	usd
CY2022Q3	us-gaap	Gain Loss On Sale Of Mortgage Loans GainLossOnSaleOfMortgageLoans	174000	usd
CY2021Q3	us-gaap	Gain Loss On Sale Of Mortgage Loans GainLossOnSaleOfMortgageLoans	339000	usd
	us-gaap	Gain Loss On Sale Of Mortgage Loans GainLossOnSaleOfMortgageLoans	568000	usd
	us-gaap	Gain Loss On Sale Of Mortgage Loans GainLossOnSaleOfMortgageLoans	1459000	usd
CY2022Q3	us-gaap	Noninterest Income Other Operating Income NoninterestIncomeOtherOperatingIncome	54000	usd
CY2021Q3	us-gaap	Noninterest Income Other Operating Income NoninterestIncomeOtherOperatingIncome	91000	usd
	us-gaap	Noninterest Income Other Operating Income NoninterestIncomeOtherOperatingIncome	339000	usd
	us-gaap	Noninterest Income Other Operating Income NoninterestIncomeOtherOperatingIncome	415000	usd
CY2022Q3	us-gaap	Noninterest Income NoninterestIncome	3252000	usd
CY2021Q3	us-gaap	Noninterest Income NoninterestIncome	3367000	usd
	us-gaap	Noninterest Income NoninterestIncome	10394000	usd
	us-gaap	Noninterest Income NoninterestIncome	10214000	usd
CY2022Q3	us-gaap	Labor And Related Expense LaborAndRelatedExpense	6369000	usd
CY2021Q3	us-gaap	Labor And Related Expense LaborAndRelatedExpense	6116000	usd
	us-gaap	Labor And Related Expense LaborAndRelatedExpense	18480000	usd
	us-gaap	Labor And Related Expense LaborAndRelatedExpense	17693000	usd
CY2022Q3	us-gaap	Equipment Expense EquipmentExpense	1490000	usd
CY2021Q3	us-gaap	Equipment Expense EquipmentExpense	1349000	usd
	us-gaap	Equipment Expense EquipmentExpense	4382000	usd
	us-gaap	Equipment Expense EquipmentExpense	4049000	usd
CY2022Q3	us-gaap	Occupancy Net OccupancyNet	918000	usd
CY2021Q3	us-gaap	Occupancy Net OccupancyNet	866000	usd
	us-gaap	Occupancy Net OccupancyNet	2813000	usd
	us-gaap	Occupancy Net OccupancyNet	2726000	usd
CY2022Q3	us-gaap	Other Noninterest Expense OtherNoninterestExpense	3140000	usd
CY2021Q3	us-gaap	Other Noninterest Expense OtherNoninterestExpense	2854000	usd
	us-gaap	Other Noninterest Expense OtherNoninterestExpense	9223000	usd
	us-gaap	Other Noninterest Expense OtherNoninterestExpense	8029000	usd
CY2022Q3	us-gaap	Noninterest Expense NoninterestExpense	11917000	usd
CY2021Q3	us-gaap	Noninterest Expense NoninterestExpense	11185000	usd
	us-gaap	Noninterest Expense NoninterestExpense	34898000	usd
	us-gaap	Noninterest Expense NoninterestExpense	32497000	usd
CY2022Q3	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	7120000	usd
CY2021Q3	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	5602000	usd
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	19165000	usd
	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	17543000	usd
CY2022Q3	us-gaap	Federal Income Tax Expense Benefit Continuing Operations FederalIncomeTaxExpenseBenefitContinuingOperations	1233000	usd
CY2021Q3	us-gaap	Federal Income Tax Expense Benefit Continuing Operations FederalIncomeTaxExpenseBenefitContinuingOperations	916000	usd
	us-gaap	Federal Income Tax Expense Benefit Continuing Operations FederalIncomeTaxExpenseBenefitContinuingOperations	3249000	usd
	us-gaap	Federal Income Tax Expense Benefit Continuing Operations FederalIncomeTaxExpenseBenefitContinuingOperations	2838000	usd
CY2022Q3	us-gaap	Net Income Loss NetIncomeLoss	5887000	usd
CY2021Q3	us-gaap	Net Income Loss NetIncomeLoss	4686000	usd
	us-gaap	Net Income Loss NetIncomeLoss	15916000	usd
	us-gaap	Net Income Loss NetIncomeLoss	14705000	usd
CY2022Q3	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.78
CY2021Q3	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.59
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	2.11
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	1.85
CY2022Q3	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.77
CY2021Q3	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.58
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	2.08
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	1.82
CY2022Q3	us-gaap	Common Stock Dividends Per Share Cash Paid CommonStockDividendsPerShareCashPaid	0.27
CY2021Q3	us-gaap	Common Stock Dividends Per Share Cash Paid CommonStockDividendsPerShareCashPaid	0.27
	us-gaap	Common Stock Dividends Per Share Cash Paid CommonStockDividendsPerShareCashPaid	0.81
	us-gaap	Common Stock Dividends Per Share Cash Paid CommonStockDividendsPerShareCashPaid	0.81
CY2022Q3	us-gaap	Net Income Loss NetIncomeLoss	5887000	usd
CY2021Q3	us-gaap	Net Income Loss NetIncomeLoss	4686000	usd
	us-gaap	Net Income Loss NetIncomeLoss	15916000	usd
	us-gaap	Net Income Loss NetIncomeLoss	14705000	usd
CY2022Q3	us-gaap	Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax	-22815000	usd
CY2021Q3	us-gaap	Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax	-1690000	usd
	us-gaap	Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax	-56413000	usd
	us-gaap	Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax	-4247000	usd
CY2022Q3	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax	-4788000	usd
CY2021Q3	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax	-353000	usd
	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax	-11687000	usd
	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax	-894000	usd
CY2022Q3	us-gaap	Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent	-18027000	usd
CY2021Q3	us-gaap	Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent	-1337000	usd
	us-gaap	Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent	-44726000	usd
	us-gaap	Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent	-3353000	usd
CY2022Q3	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss Before Reclassification And Tax OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAndTax	0	usd
CY2021Q3	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	0	usd
	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss Before Reclassification And Tax OtherComprehensiveIncomeLossCashFlowHedgeGainLossBeforeReclassificationAndTax	53000	usd
CY2022Q3	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification Tax Parent OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationTaxParent	0	usd
CY2021Q3	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	0	usd
	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification Tax Parent OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationTaxParent	11000	usd
CY2022Q3	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification And Tax OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationAndTax	0	usd
CY2021Q3	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	0	usd
	us-gaap	Other Comprehensive Income Loss Cash Flow Hedge Gain Loss After Reclassification And Tax OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationAndTax	42000	usd
CY2022Q3	us-gaap	Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent	-18027000	usd
CY2021Q3	us-gaap	Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent	-1337000	usd
	us-gaap	Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent	-44726000	usd
	us-gaap	Other Comprehensive Income Loss Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeLossNetOfTaxPortionAttributableToParent	-3311000	usd
CY2022Q3	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-12140000	usd
CY2021Q3	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	3349000	usd
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-28810000	usd
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	11394000	usd
CY2020Q4	us-gaap	Stockholders Equity StockholdersEquity	218588000	usd
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	11394000	usd
	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	1196000	usd
	isba	Share Based Compensation Shares Transferred From Trust To Common Stock Value ShareBasedCompensationSharesTransferredFromTrustToCommonStockValue	0	usd
	isba	Deferred Compensation Arrangementwith Individual Deferred Fees Contribution DeferredCompensationArrangementwithIndividualDeferredFeesContribution	343000	usd
	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Other Longterm Incentive Plans Requisite Service Period Recognition AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationOtherLongtermIncentivePlansRequisiteServicePeriodRecognition	58000	usd
	isba	Stock Repurchased During Period For Deferred Compensation Obligations Value StockRepurchasedDuringPeriodForDeferredCompensationObligationsValue	869000	usd
	isba	Stock Repurchased During Period Excluding Stock For Deferred Compensation Obligations Value StockRepurchasedDuringPeriodExcludingStockForDeferredCompensationObligationsValue	2699000	usd
	us-gaap	Common Stock Dividends Per Share Cash Paid CommonStockDividendsPerShareCashPaid	0.81
	us-gaap	Dividends Common Stock Cash DividendsCommonStockCash	6369000	usd
CY2021Q3	us-gaap	Stockholders Equity StockholdersEquity	221642000	usd
CY2021Q4	us-gaap	Stockholders Equity StockholdersEquity	211048000	usd
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-28810000	usd
	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	1344000	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	346000	usd
	us-gaap	Adjustments To Additional Paid In Capital Sharebased Compensation Other Longterm Incentive Plans Requisite Service Period Recognition AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationOtherLongtermIncentivePlansRequisiteServicePeriodRecognition	108000	usd
	us-gaap	Financing Receivable Modifications Subsequent Default Number Of Contracts1 FinancingReceivableModificationsSubsequentDefaultNumberOfContracts1	0	loan
	isba	Stock Repurchased During Period For Deferred Compensation Obligations Value StockRepurchasedDuringPeriodForDeferredCompensationObligationsValue	828000	usd
	isba	Stock Repurchased During Period Excluding Stock For Deferred Compensation Obligations Value StockRepurchasedDuringPeriodExcludingStockForDeferredCompensationObligationsValue	585000	usd
	us-gaap	Common Stock Dividends Per Share Cash Paid CommonStockDividendsPerShareCashPaid	0.81
	us-gaap	Dividends Common Stock Cash DividendsCommonStockCash	6011000	usd
CY2022Q3	us-gaap	Stockholders Equity StockholdersEquity	176612000	usd
	us-gaap	Net Income Loss NetIncomeLoss	15916000	usd
	us-gaap	Net Income Loss NetIncomeLoss	14705000	usd
	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	540000	usd
	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	-599000	usd
	us-gaap	Depreciation Depreciation	1591000	usd
	us-gaap	Depreciation Depreciation	1761000	usd
	us-gaap	Amortization Of Mortgage Servicing Rights Ms Rs AmortizationOfMortgageServicingRightsMSRs	55000	usd
	us-gaap	Amortization Of Mortgage Servicing Rights Ms Rs AmortizationOfMortgageServicingRightsMSRs	465000	usd
	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	12000	usd
	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	22000	usd
	us-gaap	Amortization Of Financing Costs AmortizationOfFinancingCosts	67000	usd
	us-gaap	Amortization Of Financing Costs AmortizationOfFinancingCosts	30000	usd
	us-gaap	Investment Income Net Amortization Of Discount And Premium InvestmentIncomeNetAmortizationOfDiscountAndPremium	-1568000	usd
	us-gaap	Investment Income Net Amortization Of Discount And Premium InvestmentIncomeNetAmortizationOfDiscountAndPremium	-1656000	usd
	us-gaap	Gain Loss On Sale Of Mortgage Loans GainLossOnSaleOfMortgageLoans	568000	usd
	us-gaap	Gain Loss On Sale Of Mortgage Loans GainLossOnSaleOfMortgageLoans	1459000	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	5000	usd
	isba	Other Real Estate Foreclosed Assetsand Repossessed Assets Valuation Adjustments OtherRealEstateForeclosedAssetsandRepossessedAssetsValuationAdjustments	-1000	usd
	isba	Bank Owned Life Insurance Income Netof Expense BankOwnedLifeInsuranceIncomeNetofExpense	605000	usd
	isba	Bank Owned Life Insurance Income Netof Expense BankOwnedLifeInsuranceIncomeNetofExpense	538000	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	19566000	usd
	us-gaap	Payments For Origination Of Mortgage Loans Held For Sale PaymentsForOriginationOfMortgageLoansHeldForSale	40329000	usd
	us-gaap	Proceeds From Sale Of Mortgage Loans Held For Sale ProceedsFromSaleOfMortgageLoansHeldForSale	20935000	usd
	us-gaap	Proceeds From Sale Of Mortgage Loans Held For Sale ProceedsFromSaleOfMortgageLoansHeldForSale	43711000	usd
	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	2592000	usd
	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	-1811000	usd
	isba	Increase Decreasein Interest Payable And Other Accrued Liabilities IncreaseDecreaseinInterestPayableAndOtherAccruedLiabilities	3216000	usd
	isba	Increase Decreasein Interest Payable And Other Accrued Liabilities IncreaseDecreaseinInterestPayableAndOtherAccruedLiabilities	-325000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	20429000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	21163000	usd
	us-gaap	Proceeds From Maturities Prepayments And Calls Of Available For Sale Securities ProceedsFromMaturitiesPrepaymentsAndCallsOfAvailableForSaleSecurities	56044000	usd
	us-gaap	Proceeds From Maturities Prepayments And Calls Of Available For Sale Securities ProceedsFromMaturitiesPrepaymentsAndCallsOfAvailableForSaleSecurities	79020000	usd
	us-gaap	Payments To Acquire Available For Sale Securities Debt PaymentsToAcquireAvailableForSaleSecuritiesDebt	204657000	usd
	us-gaap	Payments To Acquire Available For Sale Securities Debt PaymentsToAcquireAvailableForSaleSecuritiesDebt	240079000	usd
	isba	Payments For Proceeds From Loan And Lease Originations And Principal Collections PaymentsForProceedsFromLoanAndLeaseOriginationsAndPrincipalCollections	-64791000	usd
	isba	Payments For Proceeds From Loan And Lease Originations And Principal Collections PaymentsForProceedsFromLoanAndLeaseOriginationsAndPrincipalCollections	10583000	usd
	us-gaap	Proceeds From Sale Of Foreclosed Assets ProceedsFromSaleOfForeclosedAssets	105000	usd
	us-gaap	Proceeds From Sale Of Foreclosed Assets ProceedsFromSaleOfForeclosedAssets	462000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	2279000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	1190000	usd
	us-gaap	Payments To Acquire Life Insurance Policies PaymentsToAcquireLifeInsurancePolicies	0	usd
	us-gaap	Payments To Acquire Life Insurance Policies PaymentsToAcquireLifeInsurancePolicies	4272000	usd
	us-gaap	Proceeds From Life Insurance Policies ProceedsFromLifeInsurancePolicies	370000	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 Federal Reserve Stock PaymentsToAcquireFederalReserveStock	401000	usd
	us-gaap	Payments To Acquire Federal Reserve Stock PaymentsToAcquireFederalReserveStock	0	usd
	us-gaap	Payments To Acquire Other Investments PaymentsToAcquireOtherInvestments	39000	usd
	us-gaap	Payments To Acquire Other Investments PaymentsToAcquireOtherInvestments	377000	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-83778000	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-176457000	usd
	us-gaap	Increase Decrease In Deposits IncreaseDecreaseInDeposits	80694000	usd
	us-gaap	Increase Decrease In Deposits IncreaseDecreaseInDeposits	125999000	usd
	us-gaap	Increase Decrease In Federal Funds Purchased And Securities Sold Under Agreements To Repurchase Net IncreaseDecreaseInFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchaseNet	2317000	usd
	us-gaap	Increase Decrease In Federal Funds Purchased And Securities Sold Under Agreements To Repurchase Net IncreaseDecreaseInFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchaseNet	-1228000	usd
	us-gaap	Increase Decrease In Loans From Other Federal Home Loan Banks IncreaseDecreaseInLoansFromOtherFederalHomeLoanBanks	-20000000	usd
	us-gaap	Increase Decrease In Loans From Other Federal Home Loan Banks IncreaseDecreaseInLoansFromOtherFederalHomeLoanBanks	-30000000	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	29106000	usd
	us-gaap	Payments Of Dividends Common Stock PaymentsOfDividendsCommonStock	6011000	usd
	us-gaap	Payments Of Dividends Common Stock PaymentsOfDividendsCommonStock	6369000	usd
	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	1344000	usd
	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	1196000	usd
	isba	Payments For Repurchase Of Common Stock Excluding Stock For Deferred Compensation Obligations PaymentsForRepurchaseOfCommonStockExcludingStockForDeferredCompensationObligations	585000	usd
	isba	Payments For Repurchase Of Common Stock Excluding Stock For Deferred Compensation Obligations PaymentsForRepurchaseOfCommonStockExcludingStockForDeferredCompensationObligations	2699000	usd
	isba	Payments For Repurchase Of Common Stock For Deferred Compensation Obligations PaymentsForRepurchaseOfCommonStockForDeferredCompensationObligations	828000	usd
	isba	Payments For Repurchase Of Common Stock For Deferred Compensation Obligations PaymentsForRepurchaseOfCommonStockForDeferredCompensationObligations	869000	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	56931000	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	115136000	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-6418000	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-40158000	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
CY2022Q3	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	98912000	usd
CY2021Q3	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	206482000	usd
	us-gaap	Interest Paid Net InterestPaidNet	3524000	usd
CY2021Q3	us-gaap	Financing Receivable Modifications Subsequent Default Number Of Contracts1 FinancingReceivableModificationsSubsequentDefaultNumberOfContracts1	0	loan
	us-gaap	Interest Paid Net InterestPaidNet	5702000	usd
	us-gaap	Income Taxes Paid IncomeTaxesPaid	2500000	usd
	us-gaap	Income Taxes Paid IncomeTaxesPaid	2250000	usd
	us-gaap	Transfer To Other Real Estate TransferToOtherRealEstate	129000	usd
	us-gaap	Transfer To Other Real Estate TransferToOtherRealEstate	284000	usd
CY2022Q3	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	632755000	usd
CY2022Q3	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Gain Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax	111000	usd
CY2022Q3	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Loss Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax	51633000	usd
CY2022Q3	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	581233000	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
CY2022Q3	us-gaap	Available For Sale Securities Debt Maturities Next Rolling Twelve Months Amortized Cost Basis AvailableForSaleSecuritiesDebtMaturitiesNextRollingTwelveMonthsAmortizedCostBasis	15459000	usd
CY2022Q3	us-gaap	Available For Sale Securities Debt Maturities Rolling Year Two Through Five Amortized Cost Basis AvailableForSaleSecuritiesDebtMaturitiesRollingYearTwoThroughFiveAmortizedCostBasis	277303000	usd
CY2022Q3	us-gaap	Available For Sale Securities Debt Maturities Rolling Year Six Through Ten Amortized Cost Basis AvailableForSaleSecuritiesDebtMaturitiesRollingYearSixThroughTenAmortizedCostBasis	29650000	usd
CY2022Q3	us-gaap	Available For Sale Securities Debt Maturities Rolling After Year Ten Amortized Cost Basis AvailableForSaleSecuritiesDebtMaturitiesRollingAfterYearTenAmortizedCostBasis	38875000	usd
CY2022Q3	isba	Availableforsale Securities With Variable Monthly Payments Or Without Single Maturity Date Amortized Cost Basis AvailableforsaleSecuritiesWithVariableMonthlyPaymentsOrWithoutSingleMaturityDateAmortizedCostBasis	271468000	usd
CY2022Q3	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	632755000	usd
CY2022Q3	us-gaap	Available For Sale Securities Debt Maturities Next Rolling Twelve Months Fair Value AvailableForSaleSecuritiesDebtMaturitiesNextRollingTwelveMonthsFairValue	15394000	usd
CY2022Q3	us-gaap	Available For Sale Securities Debt Maturities Rolling Year Two Through Five Fair Value AvailableForSaleSecuritiesDebtMaturitiesRollingYearTwoThroughFiveFairValue	251517000	usd
CY2022Q3	us-gaap	Available For Sale Securities Debt Maturities Rolling Year Six Through Ten Fair Value AvailableForSaleSecuritiesDebtMaturitiesRollingYearSixThroughTenFairValue	27523000	usd
CY2022Q3	us-gaap	Available For Sale Securities Debt Maturities Rolling After Year Ten Fair Value AvailableForSaleSecuritiesDebtMaturitiesRollingAfterYearTenFairValue	33558000	usd
CY2022Q3	isba	Availableforsale Securities With Variable Monthly Payments Or Without Single Maturity Date Fair Value AvailableforsaleSecuritiesWithVariableMonthlyPaymentsOrWithoutSingleMaturityDateFairValue	253241000	usd
CY2022Q3	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	581233000	usd
CY2022Q3	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Accumulated Loss DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss	28926000	usd
CY2022Q3	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months	372655000	usd
CY2022Q3	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer Accumulated Loss DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss	22707000	usd
CY2022Q3	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger	194643000	usd
CY2022Q3	us-gaap	Debt Securities Available For Sale Unrealized Loss Position Accumulated Loss DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss	51633000	usd
CY2022Q3	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Number Of Positions DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsNumberOfPositions	249	securities
CY2022Q3	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer Number Of Positions DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerNumberOfPositions	305	securities
CY2022Q3	us-gaap	Debt Securities Available For Sale Unrealized Loss Position Number Of Positions DebtSecuritiesAvailableForSaleUnrealizedLossPositionNumberOfPositions	554	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
CY2022Q2	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9700000	usd
CY2022Q3	us-gaap	Financing Receivable Allowance For Credit Losses Write Offs FinancingReceivableAllowanceForCreditLossesWriteOffs	173000	usd
CY2022Q3	us-gaap	Financing Receivable Allowance For Credit Losses Recovery FinancingReceivableAllowanceForCreditLossesRecovery	132000	usd
CY2022Q3	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	18000	usd
CY2022Q3	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9677000	usd
CY2021Q4	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9103000	usd
	us-gaap	Financing Receivable Allowance For Credit Losses Write Offs FinancingReceivableAllowanceForCreditLossesWriteOffs	370000	usd
	us-gaap	Financing Receivable Allowance For Credit Losses Recovery FinancingReceivableAllowanceForCreditLossesRecovery	404000	usd
	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	540000	usd
CY2022Q3	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9677000	usd
CY2022Q3	us-gaap	Financing Receivable Allowance For Credit Losses Individually Evaluated For Impairment1 FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1	474000	usd
CY2022Q3	us-gaap	Financing Receivable Allowance For Credit Losses Collectively Evaluated For Impairment FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment	9203000	usd
CY2022Q3	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9677000	usd
CY2022Q3	us-gaap	Financing Receivable Individually Evaluated For Impairment FinancingReceivableIndividuallyEvaluatedForImpairment	19751000	usd
CY2022Q3	us-gaap	Financing Receivable Collectively Evaluated For Impairment FinancingReceivableCollectivelyEvaluatedForImpairment	1216400000	usd
CY2022Q3	us-gaap	Notes Receivable Gross NotesReceivableGross	1236151000	usd
CY2021Q2	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9360000	usd
CY2021Q3	us-gaap	Financing Receivable Allowance For Credit Losses Write Offs FinancingReceivableAllowanceForCreditLossesWriteOffs	246000	usd
CY2021Q3	us-gaap	Financing Receivable Allowance For Credit Losses Recovery FinancingReceivableAllowanceForCreditLossesRecovery	86000	usd
CY2021Q3	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	-107000	usd
CY2021Q3	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9093000	usd
CY2020Q4	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9744000	usd
	us-gaap	Financing Receivable Allowance For Credit Losses Write Offs FinancingReceivableAllowanceForCreditLossesWriteOffs	458000	usd
	us-gaap	Financing Receivable Allowance For Credit Losses Recovery FinancingReceivableAllowanceForCreditLossesRecovery	406000	usd
	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	-599000	usd
CY2021Q3	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9093000	usd
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 Individually Evaluated For Impairment FinancingReceivableIndividuallyEvaluatedForImpairment	26910000	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>
CY2022Q3	us-gaap	Financing Receivable Recorded Investment90 Days Past Due And Still Accruing FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing	21000	usd
CY2022Q3	us-gaap	Financing Receivable Recorded Investment Nonaccrual Status FinancingReceivableRecordedInvestmentNonaccrualStatus	580000	usd
CY2022Q3	isba	Financing Receivable Recorded Investment Past Due And Nonaccrual Status FinancingReceivableRecordedInvestmentPastDueAndNonaccrualStatus	4008000	usd
CY2022Q3	us-gaap	Loans And Leases Receivable Gross Carrying Amount LoansAndLeasesReceivableGrossCarryingAmount	1236151000	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
CY2022Q3	us-gaap	Impaired Financing Receivable With Related Allowance Recorded Investment ImpairedFinancingReceivableWithRelatedAllowanceRecordedInvestment	3045000	usd
CY2022Q3	us-gaap	Impaired Financing Receivable With Related Allowance Unpaid Principal Balance ImpairedFinancingReceivableWithRelatedAllowanceUnpaidPrincipalBalance	3289000	usd
CY2022Q3	us-gaap	Impaired Financing Receivable Related Allowance ImpairedFinancingReceivableRelatedAllowance	474000	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
CY2022Q3	us-gaap	Impaired Financing Receivable With No Related Allowance Recorded Investment ImpairedFinancingReceivableWithNoRelatedAllowanceRecordedInvestment	16706000	usd
CY2022Q3	us-gaap	Impaired Financing Receivable With No Related Allowance Unpaid Principal Balance ImpairedFinancingReceivableWithNoRelatedAllowanceUnpaidPrincipalBalance	17022000	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
CY2022Q3	us-gaap	Impaired Financing Receivable Recorded Investment ImpairedFinancingReceivableRecordedInvestment	19751000	usd
CY2022Q3	us-gaap	Impaired Financing Receivable Unpaid Principal Balance ImpairedFinancingReceivableUnpaidPrincipalBalance	20311000	usd
CY2022Q3	us-gaap	Impaired Financing Receivable Related Allowance ImpairedFinancingReceivableRelatedAllowance	474000	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
CY2022Q3	us-gaap	Impaired Financing Receivable With Related Allowance Average Recorded Investment ImpairedFinancingReceivableWithRelatedAllowanceAverageRecordedInvestment	4528000	usd
CY2022Q3	us-gaap	Impaired Financing Receivable With Related Allowance Interest Income Accrual Method ImpairedFinancingReceivableWithRelatedAllowanceInterestIncomeAccrualMethod	34000	usd
CY2021Q3	us-gaap	Impaired Financing Receivable With Related Allowance Average Recorded Investment ImpairedFinancingReceivableWithRelatedAllowanceAverageRecordedInvestment	8146000	usd
CY2021Q3	us-gaap	Impaired Financing Receivable With Related Allowance Interest Income Accrual Method ImpairedFinancingReceivableWithRelatedAllowanceInterestIncomeAccrualMethod	75000	usd
CY2022Q3	us-gaap	Impaired Financing Receivable With No Related Allowance Average Recorded Investment ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment	16840000	usd
CY2022Q3	us-gaap	Impaired Financing Receivable With No Related Allowance Interest Income Accrual Method ImpairedFinancingReceivableWithNoRelatedAllowanceInterestIncomeAccrualMethod	244000	usd
CY2021Q3	us-gaap	Impaired Financing Receivable With No Related Allowance Average Recorded Investment ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment	21957000	usd
CY2021Q3	us-gaap	Impaired Financing Receivable With No Related Allowance Interest Income Accrual Method ImpairedFinancingReceivableWithNoRelatedAllowanceInterestIncomeAccrualMethod	301000	usd
CY2022Q3	us-gaap	Impaired Financing Receivable Average Recorded Investment ImpairedFinancingReceivableAverageRecordedInvestment	21368000	usd
CY2022Q3	us-gaap	Impaired Financing Receivable Interest Income Accrual Method ImpairedFinancingReceivableInterestIncomeAccrualMethod	278000	usd
CY2021Q3	us-gaap	Impaired Financing Receivable Average Recorded Investment ImpairedFinancingReceivableAverageRecordedInvestment	30103000	usd
CY2021Q3	us-gaap	Impaired Financing Receivable Interest Income Accrual Method ImpairedFinancingReceivableInterestIncomeAccrualMethod	376000	usd
	us-gaap	Impaired Financing Receivable With Related Allowance Average Recorded Investment ImpairedFinancingReceivableWithRelatedAllowanceAverageRecordedInvestment	5630000	usd
	us-gaap	Impaired Financing Receivable With Related Allowance Interest Income Accrual Method ImpairedFinancingReceivableWithRelatedAllowanceInterestIncomeAccrualMethod	168000	usd
	us-gaap	Impaired Financing Receivable With Related Allowance Average Recorded Investment ImpairedFinancingReceivableWithRelatedAllowanceAverageRecordedInvestment	8601000	usd
	us-gaap	Impaired Financing Receivable With Related Allowance Interest Income Accrual Method ImpairedFinancingReceivableWithRelatedAllowanceInterestIncomeAccrualMethod	263000	usd
	us-gaap	Impaired Financing Receivable With No Related Allowance Average Recorded Investment ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment	17629000	usd
	us-gaap	Impaired Financing Receivable With No Related Allowance Interest Income Accrual Method ImpairedFinancingReceivableWithNoRelatedAllowanceInterestIncomeAccrualMethod	729000	usd
	us-gaap	Impaired Financing Receivable With No Related Allowance Average Recorded Investment ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment	22478000	usd
	us-gaap	Impaired Financing Receivable With No Related Allowance Interest Income Accrual Method ImpairedFinancingReceivableWithNoRelatedAllowanceInterestIncomeAccrualMethod	926000	usd
	us-gaap	Impaired Financing Receivable Average Recorded Investment ImpairedFinancingReceivableAverageRecordedInvestment	23259000	usd
	us-gaap	Impaired Financing Receivable Interest Income Accrual Method ImpairedFinancingReceivableInterestIncomeAccrualMethod	897000	usd
	us-gaap	Impaired Financing Receivable Average Recorded Investment ImpairedFinancingReceivableAverageRecordedInvestment	31079000	usd
	us-gaap	Impaired Financing Receivable Interest Income Accrual Method ImpairedFinancingReceivableInterestIncomeAccrualMethod	1189000	usd
CY2022Q3	us-gaap	Loans And Leases Receivable Impaired Commitment To Lend LoansAndLeasesReceivableImpairedCommitmentToLend	678000	usd
CY2021Q4	us-gaap	Loans And Leases Receivable Impaired Commitment To Lend LoansAndLeasesReceivableImpairedCommitmentToLend	266000	usd
	us-gaap	Financing Receivable Modifications Number Of Contracts2 FinancingReceivableModificationsNumberOfContracts2	2	loan
	us-gaap	Financing Receivable Modifications Pre Modification Recorded Investment2 FinancingReceivableModificationsPreModificationRecordedInvestment2	153000	usd
	us-gaap	Financing Receivable Modifications Post Modification Recorded Investment2 FinancingReceivableModificationsPostModificationRecordedInvestment2	153000	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
CY2022Q3	us-gaap	Financing Receivable Modifications Subsequent Default Number Of Contracts1 FinancingReceivableModificationsSubsequentDefaultNumberOfContracts1	0	loan
CY2022Q3	us-gaap	Financing Receivable Modifications Recorded Investment FinancingReceivableModificationsRecordedInvestment	19083000	usd
CY2021Q4	us-gaap	Financing Receivable Modifications Recorded Investment FinancingReceivableModificationsRecordedInvestment	25725000	usd
CY2022Q3	us-gaap	Securities Sold Under Agreements To Repurchase Fair Value Of Collateral SecuritiesSoldUnderAgreementsToRepurchaseFairValueOfCollateral	55591000	usd
CY2021Q4	us-gaap	Securities Sold Under Agreements To Repurchase Fair Value Of Collateral SecuritiesSoldUnderAgreementsToRepurchaseFairValueOfCollateral	50173000	usd
CY2022Q3	us-gaap	Federal Home Loan Bank Advances General Debt Obligations Disclosures Collateral Pledged1 FederalHomeLoanBankAdvancesGeneralDebtObligationsDisclosuresCollateralPledged1	341457000	usd
CY2021Q4	us-gaap	Federal Home Loan Bank Advances General Debt Obligations Disclosures Collateral Pledged1 FederalHomeLoanBankAdvancesGeneralDebtObligationsDisclosuresCollateralPledged1	334415000	usd
CY2022Q3	us-gaap	Securities Sold Under Agreements To Repurchase Fair Value Of Collateral SecuritiesSoldUnderAgreementsToRepurchaseFairValueOfCollateral	55591000	usd
CY2021Q4	us-gaap	Securities Sold Under Agreements To Repurchase Fair Value Of Collateral SecuritiesSoldUnderAgreementsToRepurchaseFairValueOfCollateral	50173000	usd
CY2022Q3	us-gaap	Deposit Liabilities Collateral Issued Financial Instruments DepositLiabilitiesCollateralIssuedFinancialInstruments	30374000	usd
CY2021Q4	us-gaap	Deposit Liabilities Collateral Issued Financial Instruments DepositLiabilitiesCollateralIssuedFinancialInstruments	28154000	usd
CY2022Q3	isba	Pledged Financial Instruments Not Separately Reported Securities And Loans Receivable Pledged As Collateral PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesAndLoansReceivablePledgedAsCollateral	427422000	usd
CY2021Q4	isba	Pledged Financial Instruments Not Separately Reported Securities And Loans Receivable Pledged As Collateral PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesAndLoansReceivablePledgedAsCollateral	412742000	usd
CY2022Q3	isba	Pledged Financial Instruments Availablefor Sale Securitieswithout Single Maturity Date PledgedFinancialInstrumentsAvailableforSaleSecuritieswithoutSingleMaturityDate	55591000	usd
CY2021Q4	isba	Pledged Financial Instruments Availablefor Sale Securitieswithout Single Maturity Date PledgedFinancialInstrumentsAvailableforSaleSecuritieswithoutSingleMaturityDate	50173000	usd
CY2022Q3	us-gaap	Debt Instrument Unused Borrowing Capacity Amount DebtInstrumentUnusedBorrowingCapacityAmount	343437000	usd
	us-gaap	Subordinated Borrowing Interest Rate SubordinatedBorrowingInterestRate	0.0325
	us-gaap	Subordinated Borrowing Interest Rate SubordinatedBorrowingInterestRate	0.0325
CY2022Q3	us-gaap	Subordinated Debt SubordinatedDebt	29225000	usd
CY2021Q4	us-gaap	Subordinated Debt SubordinatedDebt	29158000	usd
CY2022Q3	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7555333	shares
CY2021Q3	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7932227	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7544909	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7948578	shares
CY2022Q3	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	7650950	shares
CY2021Q3	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	8044572	shares
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	7647117	shares
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	8065252	shares
CY2022Q3	us-gaap	Net Income Loss NetIncomeLoss	5887000	usd
CY2021Q3	us-gaap	Net Income Loss NetIncomeLoss	4686000	usd
	us-gaap	Net Income Loss NetIncomeLoss	15916000	usd
	us-gaap	Net Income Loss NetIncomeLoss	14705000	usd
CY2022Q3	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.78
CY2021Q3	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.59
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	2.11
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	1.85
CY2022Q3	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.77
CY2021Q3	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.58
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	2.08
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	1.82
CY2022Q3	us-gaap	Professional Fees ProfessionalFees	595000	usd
CY2021Q3	us-gaap	Professional Fees ProfessionalFees	665000	usd
	us-gaap	Professional Fees ProfessionalFees	1749000	usd
	us-gaap	Professional Fees ProfessionalFees	1553000	usd
CY2022Q3	isba	At Mand Debit Card Expense ATMandDebitCardExpense	543000	usd
CY2021Q3	isba	At Mand Debit Card Expense ATMandDebitCardExpense	473000	usd
	isba	At Mand Debit Card Expense ATMandDebitCardExpense	1485000	usd
	isba	At Mand Debit Card Expense ATMandDebitCardExpense	1352000	usd
CY2022Q3	us-gaap	Marketing Expense MarketingExpense	209000	usd
CY2021Q3	us-gaap	Marketing Expense MarketingExpense	236000	usd
	us-gaap	Marketing Expense MarketingExpense	812000	usd
	us-gaap	Marketing Expense MarketingExpense	683000	usd
CY2022Q3	isba	Donationsandcommunityrelations Donationsandcommunityrelations	239000	usd
CY2021Q3	isba	Donationsandcommunityrelations Donationsandcommunityrelations	198000	usd
	isba	Donationsandcommunityrelations Donationsandcommunityrelations	665000	usd
	isba	Donationsandcommunityrelations Donationsandcommunityrelations	452000	usd
CY2022Q3	isba	Memberships And Subscriptions Expense MembershipsAndSubscriptionsExpense	230000	usd
CY2021Q3	isba	Memberships And Subscriptions Expense MembershipsAndSubscriptionsExpense	234000	usd
	isba	Memberships And Subscriptions Expense MembershipsAndSubscriptionsExpense	654000	usd
	isba	Memberships And Subscriptions Expense MembershipsAndSubscriptionsExpense	662000	usd
CY2022Q3	us-gaap	Expense Related To Distribution Or Servicing And Underwriting Fees ExpenseRelatedToDistributionOrServicingAndUnderwritingFees	243000	usd
CY2021Q3	us-gaap	Expense Related To Distribution Or Servicing And Underwriting Fees ExpenseRelatedToDistributionOrServicingAndUnderwritingFees	238000	usd
	us-gaap	Expense Related To Distribution Or Servicing And Underwriting Fees ExpenseRelatedToDistributionOrServicingAndUnderwritingFees	640000	usd
	us-gaap	Expense Related To Distribution Or Servicing And Underwriting Fees ExpenseRelatedToDistributionOrServicingAndUnderwritingFees	628000	usd
CY2022Q3	us-gaap	Noninterest Expense Directors Fees NoninterestExpenseDirectorsFees	210000	usd
CY2021Q3	us-gaap	Noninterest Expense Directors Fees NoninterestExpenseDirectorsFees	166000	usd
	us-gaap	Noninterest Expense Directors Fees NoninterestExpenseDirectorsFees	598000	usd
	us-gaap	Noninterest Expense Directors Fees NoninterestExpenseDirectorsFees	505000	usd
CY2022Q3	isba	Other Noninterest Expense Miscellaneous OtherNoninterestExpenseMiscellaneous	871000	usd
CY2021Q3	isba	Other Noninterest Expense Miscellaneous OtherNoninterestExpenseMiscellaneous	644000	usd
	isba	Other Noninterest Expense Miscellaneous OtherNoninterestExpenseMiscellaneous	2620000	usd
	isba	Other Noninterest Expense Miscellaneous OtherNoninterestExpenseMiscellaneous	2194000	usd
CY2022Q3	us-gaap	Other Noninterest Expense OtherNoninterestExpense	3140000	usd
CY2021Q3	us-gaap	Other Noninterest Expense OtherNoninterestExpense	2854000	usd
	us-gaap	Other Noninterest Expense OtherNoninterestExpense	9223000	usd
	us-gaap	Other Noninterest Expense OtherNoninterestExpense	8029000	usd
CY2022Q3	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Municipal Securities Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeMunicipalSecuritiesAmount	147000	usd
	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21
CY2021Q3	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21
	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
CY2022Q3	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21
CY2022Q3	us-gaap	Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	1496000	usd
CY2021Q3	us-gaap	Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	1176000	usd
	us-gaap	Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	4025000	usd
	us-gaap	Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	3684000	usd
CY2021Q3	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Municipal Securities Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeMunicipalSecuritiesAmount	143000	usd
	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Municipal Securities Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeMunicipalSecuritiesAmount	425000	usd
	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Municipal Securities Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeMunicipalSecuritiesAmount	474000	usd
CY2022Q3	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Corporate Owned Life Insurance Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeCorporateOwnedLifeInsuranceAmount	47000	usd
CY2021Q3	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Corporate Owned Life Insurance Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeCorporateOwnedLifeInsuranceAmount	43000	usd
	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Corporate Owned Life Insurance Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeCorporateOwnedLifeInsuranceAmount	150000	usd
	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Corporate Owned Life Insurance Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeCorporateOwnedLifeInsuranceAmount	153000	usd
CY2022Q3	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Other Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeOtherAmount	4000	usd
CY2021Q3	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Other Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeOtherAmount	9000	usd
	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Other Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeOtherAmount	12000	usd
	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Other Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeOtherAmount	22000	usd
CY2022Q3	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income And Tax Credits Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeAndTaxCreditsAmount	198000	usd
CY2021Q3	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income And Tax Credits Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeAndTaxCreditsAmount	195000	usd
	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income And Tax Credits Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeAndTaxCreditsAmount	587000	usd
	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income And Tax Credits Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeAndTaxCreditsAmount	649000	usd
CY2022Q3	us-gaap	Income Tax Reconciliation Nondeductible Expense IncomeTaxReconciliationNondeductibleExpense	9000	usd
CY2021Q3	us-gaap	Income Tax Reconciliation Nondeductible Expense IncomeTaxReconciliationNondeductibleExpense	11000	usd
	us-gaap	Income Tax Reconciliation Nondeductible Expense IncomeTaxReconciliationNondeductibleExpense	26000	usd
	us-gaap	Income Tax Reconciliation Nondeductible Expense IncomeTaxReconciliationNondeductibleExpense	23000	usd
CY2022Q3	us-gaap	Income Tax Reconciliation Tax Credits IncomeTaxReconciliationTaxCredits	74000	usd
CY2021Q3	us-gaap	Income Tax Reconciliation Tax Credits IncomeTaxReconciliationTaxCredits	76000	usd
	us-gaap	Income Tax Reconciliation Tax Credits IncomeTaxReconciliationTaxCredits	215000	usd
	us-gaap	Income Tax Reconciliation Tax Credits IncomeTaxReconciliationTaxCredits	220000	usd
CY2022Q3	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	1233000	usd
CY2021Q3	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	916000	usd
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	3249000	usd
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	2838000	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
CY2022Q3	us-gaap	Other Comprehensive Income Loss Before Reclassifications Before Tax OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax	-22815000	usd
CY2021Q3	us-gaap	Other Comprehensive Income Loss Before Reclassifications Before Tax OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax	-1690000	usd
CY2022Q3	us-gaap	Other Comprehensive Income Loss Tax OtherComprehensiveIncomeLossTax	-4788000	usd
CY2021Q3	us-gaap	Other Comprehensive Income Loss Tax OtherComprehensiveIncomeLossTax	-353000	usd
CY2022Q3	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-18027000	usd
CY2021Q3	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-1337000	usd
CY2022Q3	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-42867000	usd
CY2021Q3	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	4387000	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	-56413000	usd
	us-gaap	Other Comprehensive Income Loss Before Reclassifications Before Tax OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax	-4194000	usd
	us-gaap	Other Comprehensive Income Loss Tax OtherComprehensiveIncomeLossTax	-11687000	usd
	us-gaap	Other Comprehensive Income Loss Tax OtherComprehensiveIncomeLossTax	-883000	usd
	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-44726000	usd
	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-3311000	usd
CY2022Q3	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-42867000	usd
CY2021Q3	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	4387000	usd
CY2022Q3	us-gaap	Assets Fair Value Disclosure AssetsFairValueDisclosure	596197000	usd
CY2021Q4	us-gaap	Assets Fair Value Disclosure AssetsFairValueDisclosure	509624000	usd
CY2021Q4	isba	Percentage Of Reportable Segment Assets And Operating Results PercentageOfReportableSegmentAssetsAndOperatingResults	0.90
CY2021Q3	isba	Percentage Of Reportable Segment Assets And Operating Results PercentageOfReportableSegmentAssetsAndOperatingResults	0.90
CY2022Q3	isba	Percentage Of Reportable Segment Assets And Operating Results PercentageOfReportableSegmentAssetsAndOperatingResults	0.90

Files In Submission

Name	View Source	Status
isba-20220930_lab.xml	Edgar Link	unprocessable
isba-20220930_htm.xml	Edgar Link	completed
0000842517-22-000186-index-headers.html	Edgar Link	pending
0000842517-22-000186-index.html	Edgar Link	pending
0000842517-22-000186.txt	Edgar Link	pending
0000842517-22-000186-xbrl.zip	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
isba-20220930.htm	Edgar Link	pending
isba-20220930.xsd	Edgar Link	pending
isba_20220930xqxex311.htm	Edgar Link	pending
isba_20220930xqxex312.htm	Edgar Link	pending
isba_20220930xqxex32.htm	Edgar Link	pending
MetaLinks.json	Edgar Link	pending
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
R11.htm	Edgar Link	pending
R12.htm	Edgar Link	pending
R13.htm	Edgar Link	pending
R14.htm	Edgar Link	pending
R15.htm	Edgar Link	pending
R16.htm	Edgar Link	pending
R17.htm	Edgar Link	pending
R18.htm	Edgar Link	pending
R19.htm	Edgar Link	pending
R2.htm	Edgar Link	pending
R20.htm	Edgar Link	pending
isba-20220930_cal.xml	Edgar Link	unprocessable
FilingSummary.xml	Edgar Link	unprocessable
isba-20220930_def.xml	Edgar Link	unprocessable
R21.htm	Edgar Link	pending
R22.htm	Edgar Link	pending
R23.htm	Edgar Link	pending
R24.htm	Edgar Link	pending
R25.htm	Edgar Link	pending
R26.htm	Edgar Link	pending
R27.htm	Edgar Link	pending
R28.htm	Edgar Link	pending
R29.htm	Edgar Link	pending
R3.htm	Edgar Link	pending
R30.htm	Edgar Link	pending
R31.htm	Edgar Link	pending
R32.htm	Edgar Link	pending
R33.htm	Edgar Link	pending
R34.htm	Edgar Link	pending
R35.htm	Edgar Link	pending
R36.htm	Edgar Link	pending
R37.htm	Edgar Link	pending
R38.htm	Edgar Link	pending
R39.htm	Edgar Link	pending
R4.htm	Edgar Link	pending
R40.htm	Edgar Link	pending
R41.htm	Edgar Link	pending
R42.htm	Edgar Link	pending
R43.htm	Edgar Link	pending
R44.htm	Edgar Link	pending
R45.htm	Edgar Link	pending
R46.htm	Edgar Link	pending
R47.htm	Edgar Link	pending
R48.htm	Edgar Link	pending
R49.htm	Edgar Link	pending
R5.htm	Edgar Link	pending
R50.htm	Edgar Link	pending
R51.htm	Edgar Link	pending
R52.htm	Edgar Link	pending
R53.htm	Edgar Link	pending
R54.htm	Edgar Link	pending
R55.htm	Edgar Link	pending
R56.htm	Edgar Link	pending
R57.htm	Edgar Link	pending
R58.htm	Edgar Link	pending
R59.htm	Edgar Link	pending
R6.htm	Edgar Link	pending
R60.htm	Edgar Link	pending
R61.htm	Edgar Link	pending
R62.htm	Edgar Link	pending
R63.htm	Edgar Link	pending
R64.htm	Edgar Link	pending
R7.htm	Edgar Link	pending
R8.htm	Edgar Link	pending
R9.htm	Edgar Link	pending
report.css	Edgar Link	pending
Show.js	Edgar Link	pending
isba-20220930_pre.xml	Edgar Link	unprocessable

Create your account

Find Stocks Worth Researching

Deeply Understand Businesses

Value Businesses Intelligently

$ISBA
Isabella Bank Corp Stock $isba

2022 Q4 Form 10-Q Financial Statement

#000084251722000186 Filed on October 28, 2022

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ISBA Isabella Bank Corp Stock $isba

2022 Q4 Form 10-Q Financial Statement

#000084251722000186 Filed on October 28, 2022

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ISBA
Isabella Bank Corp Stock $isba