2023 Q1 Form 10-K Financial Statement

#000084251723000055 Filed on March 07, 2023

View on sec.gov

Income Statement

Concept 2023 Q1 2022 Q4 2022
Revenue $18.60M $65.80M
YoY Change 25.97% 9.46%
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 $478.0K $525.0K $2.071M
YoY Change -11.81% -23.91% -10.5%
% of Gross Profit
Operating Expenses
YoY Change
Operating Profit
YoY Change
Interest Expense $3.244M $5.317M
YoY Change 152.84% -28.26%
% of Operating Profit
Other Income/Expense, Net
YoY Change
Pretax Income $6.405M $7.679M $26.84M
YoY Change 12.98% 32.4% 14.98%
Income Tax $1.084M $1.357M $4.606M
% Of Pretax Income 16.92% 17.67% 17.16%
Net Earnings $5.321M $6.322M $22.24M
YoY Change 12.4% 31.98% 14.05%
Net Earnings / Revenue 28.62% 33.8%
Basic Earnings Per Share $0.70 $2.95
Diluted Earnings Per Share $0.70 $0.83 $2.91
COMMON SHARES
Basic Shares Outstanding 7.561M shares 7.567M shares 7.550M shares
Diluted Shares Outstanding 7.634M shares 7.648M shares

Balance Sheet

Concept 2023 Q1 2022 Q4 2022
SHORT-TERM ASSETS
Cash & Short-Term Investments
YoY Change
Cash & Equivalents $98.72M $38.92M
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 $26.30M $25.55M $25.55M
YoY Change 8.07% 4.64% 4.73%
Goodwill $48.28M
YoY Change 0.0%
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets $11.18M
YoY Change 1017.5%
Total Long-Term Assets
YoY Change
TOTAL ASSETS
Total Short-Term Assets
Total Long-Term Assets
Total Assets $2.085B $2.030B $2.030B
YoY Change 1.15% -0.09% -0.1%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable
YoY Change
Accrued Expenses $16.50M $12.77M $12.77M
YoY Change 58.66% 11.01% 11.01%
Deferred Revenue
YoY Change
Short-Term Debt $32.00M $57.77M $57.77M
YoY Change -37.75% 15.08% 15.08%
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities $48.50M $12.77M $12.77M
YoY Change 366.31% 11.01% 11.01%
LONG-TERM LIABILITIES
Long-Term Debt $29.27M $29.25M $29.25M
YoY Change 0.23% 0.15% 0.15%
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities $29.27M $29.25M $29.25M
YoY Change 0.23% 0.15% 0.15%
TOTAL LIABILITIES
Total Short-Term Liabilities $48.50M $12.77M $12.77M
Total Long-Term Liabilities $29.27M $29.25M $29.25M
Total Liabilities $1.891B $1.844B $1.844B
YoY Change 1.4% 1.26% 1.26%
SHAREHOLDERS EQUITY
Retained Earnings $90.59M $89.75M
YoY Change 15.7% 18.73%
Common Stock $127.7M $128.7M
YoY Change -1.14% -0.31%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $193.3M $186.2M $186.2M
YoY Change
Total Liabilities & Shareholders Equity $2.085B $2.030B $2.030B
YoY Change 1.15% -0.09% -0.1%

Cashflow Statement

Concept 2023 Q1 2022 Q4 2022
OPERATING ACTIVITIES
Net Income $5.321M $6.322M $22.24M
YoY Change 12.4% 31.98% 14.05%
Depreciation, Depletion And Amortization $478.0K $525.0K $2.071M
YoY Change -11.81% -23.91% -10.5%
Cash From Operating Activities $7.569M $6.508M $26.94M
YoY Change 34.46% 49.95% 5.63%
INVESTING ACTIVITIES
Capital Expenditures $1.229M $926.0K $3.205M
YoY Change 166.02% -331.5% 101.19%
Acquisitions
YoY Change
Other Investing Activities $13.03M -$21.55M -$103.1M
YoY Change 71.46% -59.16% -54.81%
Cash From Investing Activities $11.80M -$22.48M -$106.3M
YoY Change 65.25% -57.73% -53.73%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net $1.762M
YoY Change 10.61%
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities $40.43M -44.02M $12.91M
YoY Change -6.17% -15.87% -79.45%
NET CHANGE
Cash From Operating Activities $7.569M 6.508M $26.94M
Cash From Investing Activities $11.80M -22.48M -$106.3M
Cash From Financing Activities $40.43M -44.02M $12.91M
Net Change In Cash $59.80M -59.99M -$66.41M
YoY Change 7.06% -40.7% -53.01%
FREE CASH FLOW
Cash From Operating Activities $7.569M $6.508M $26.94M
Capital Expenditures $1.229M $926.0K $3.205M
Free Cash Flow $6.340M $5.582M $23.73M
YoY Change 22.7% 17.76% -0.74%

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CY2020 us-gaap Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Before Tax
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CY2020 us-gaap Other Comprehensive Income Availableforsale Securities Adjustment Before Tax Portion Attributable To Parent
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CY2020 us-gaap Other Comprehensive Income Defined Benefit Plans Adjustment Before Tax Portion Attributable To Parent
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CY2020 us-gaap Amortization Of Financing Costs
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CY2020 us-gaap Mortgage Servicing Rights Msr Impairment Recovery
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316000 usd
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CY2021 isba Other Real Estate Foreclosed Assetsand Repossessed Assets Valuation Adjustments
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39000 usd
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751000 usd
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57000 usd
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BankOwnedLifeInsuranceIncomeFromPolicyRedemption
271000 usd
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146000 usd
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398000 usd
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CY2021 us-gaap Proceeds From Sale Of Available For Sale Securities Debt
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CY2020 us-gaap Proceeds From Sale Of Available For Sale Securities Debt
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CY2020 us-gaap Proceeds From Maturities Prepayments And Calls Of Available For Sale Securities
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CY2022 us-gaap Payments To Acquire Available For Sale Securities Debt
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CY2021 us-gaap Payments To Acquire Available For Sale Securities Debt
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CY2020 us-gaap Payments To Acquire Available For Sale Securities Debt
PaymentsToAcquireAvailableForSaleSecuritiesDebt
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CY2022 us-gaap Payments To Acquire Equity Method Investments
PaymentsToAcquireEquityMethodInvestments
250000 usd
CY2021 us-gaap Payments To Acquire Equity Method Investments
PaymentsToAcquireEquityMethodInvestments
0 usd
CY2020 us-gaap Payments To Acquire Equity Method Investments
PaymentsToAcquireEquityMethodInvestments
0 usd
CY2022 us-gaap Proceeds From Divestiture Of Interest In Joint Venture
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0 usd
CY2021 us-gaap Proceeds From Divestiture Of Interest In Joint Venture
ProceedsFromDivestitureOfInterestInJointVenture
0 usd
CY2020 us-gaap Proceeds From Divestiture Of Interest In Joint Venture
ProceedsFromDivestitureOfInterestInJointVenture
1000000 usd
CY2022 isba Payments For Proceeds From Loan And Lease Originations And Principal Collections
PaymentsForProceedsFromLoanAndLeaseOriginationsAndPrincipalCollections
-36672000 usd
CY2021 isba Payments For Proceeds From Loan And Lease Originations And Principal Collections
PaymentsForProceedsFromLoanAndLeaseOriginationsAndPrincipalCollections
63210000 usd
CY2020 isba Payments For Proceeds From Loan And Lease Originations And Principal Collections
PaymentsForProceedsFromLoanAndLeaseOriginationsAndPrincipalCollections
52132000 usd
CY2022 us-gaap Proceeds From Sale Of Foreclosed Assets
ProceedsFromSaleOfForeclosedAssets
241000 usd
CY2021 us-gaap Proceeds From Sale Of Foreclosed Assets
ProceedsFromSaleOfForeclosedAssets
716000 usd
CY2020 us-gaap Proceeds From Sale Of Foreclosed Assets
ProceedsFromSaleOfForeclosedAssets
409000 usd
CY2022 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
3205000 usd
CY2021 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
1593000 usd
CY2020 us-gaap Payments To Acquire Property Plant And Equipment
PaymentsToAcquirePropertyPlantAndEquipment
1518000 usd
CY2022 us-gaap Payments To Acquire Life Insurance Policies
PaymentsToAcquireLifeInsurancePolicies
0 usd
CY2021 us-gaap Payments To Acquire Life Insurance Policies
PaymentsToAcquireLifeInsurancePolicies
4272000 usd
CY2020 us-gaap Payments To Acquire Life Insurance Policies
PaymentsToAcquireLifeInsurancePolicies
625000 usd
CY2022 us-gaap Proceeds From Life Insurance Policies
ProceedsFromLifeInsurancePolicies
359000 usd
CY2021 us-gaap Proceeds From Life Insurance Policies
ProceedsFromLifeInsurancePolicies
1114000 usd
CY2020 us-gaap Proceeds From Life Insurance Policies
ProceedsFromLifeInsurancePolicies
2387000 usd
CY2022 us-gaap Proceeds From Sale Of Federal Home Loan Bank Stock
ProceedsFromSaleOfFederalHomeLoanBankStock
2288000 usd
CY2021 us-gaap Proceeds From Sale Of Federal Home Loan Bank Stock
ProceedsFromSaleOfFederalHomeLoanBankStock
0 usd
CY2020 us-gaap Proceeds From Sale Of Federal Home Loan Bank Stock
ProceedsFromSaleOfFederalHomeLoanBankStock
0 usd
CY2022 us-gaap Payments To Acquire Federal Reserve Stock
PaymentsToAcquireFederalReserveStock
401000 usd
CY2021 us-gaap Payments To Acquire Federal Reserve Stock
PaymentsToAcquireFederalReserveStock
0 usd
CY2020 us-gaap Payments To Acquire Federal Reserve Stock
PaymentsToAcquireFederalReserveStock
0 usd
CY2022 us-gaap Payments To Acquire Other Investments
PaymentsToAcquireOtherInvestments
46000 usd
CY2021 us-gaap Payments To Acquire Other Investments
PaymentsToAcquireOtherInvestments
413000 usd
CY2020 us-gaap Payments To Acquire Other Investments
PaymentsToAcquireOtherInvestments
429000 usd
CY2022 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
-106255000 usd
CY2021 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
-229635000 usd
CY2020 us-gaap Net Cash Provided By Used In Investing Activities
NetCashProvidedByUsedInInvestingActivities
45133000 usd
CY2022 us-gaap Increase Decrease In Deposits
IncreaseDecreaseInDeposits
33936000 usd
CY2021 us-gaap Increase Decrease In Deposits
IncreaseDecreaseInDeposits
144022000 usd
CY2020 us-gaap Increase Decrease In Deposits
IncreaseDecreaseInDeposits
252466000 usd
CY2022 us-gaap Increase Decrease In Federal Funds Purchased And Securities Sold Under Agreements To Repurchase Net
IncreaseDecreaseInFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchaseNet
7609000 usd
CY2021 us-gaap Increase Decrease In Federal Funds Purchased And Securities Sold Under Agreements To Repurchase Net
IncreaseDecreaseInFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchaseNet
-18585000 usd
CY2020 us-gaap Increase Decrease In Federal Funds Purchased And Securities Sold Under Agreements To Repurchase Net
IncreaseDecreaseInFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchaseNet
37748000 usd
CY2022 us-gaap Increase Decrease In Loans From Other Federal Home Loan Banks
IncreaseDecreaseInLoansFromOtherFederalHomeLoanBanks
-20000000 usd
CY2021 us-gaap Increase Decrease In Loans From Other Federal Home Loan Banks
IncreaseDecreaseInLoansFromOtherFederalHomeLoanBanks
-70000000 usd
CY2020 us-gaap Increase Decrease In Loans From Other Federal Home Loan Banks
IncreaseDecreaseInLoansFromOtherFederalHomeLoanBanks
-162643000 usd
CY2022 us-gaap Proceeds From Issuance Of Subordinated Long Term Debt
ProceedsFromIssuanceOfSubordinatedLongTermDebt
0 usd
CY2021 us-gaap Proceeds From Issuance Of Subordinated Long Term Debt
ProceedsFromIssuanceOfSubordinatedLongTermDebt
29106000 usd
CY2020 us-gaap Proceeds From Issuance Of Subordinated Long Term Debt
ProceedsFromIssuanceOfSubordinatedLongTermDebt
0 usd
CY2022 us-gaap Payments Of Dividends Common Stock
PaymentsOfDividendsCommonStock
8082000 usd
CY2021 us-gaap Payments Of Dividends Common Stock
PaymentsOfDividendsCommonStock
8367000 usd
CY2020 us-gaap Payments Of Dividends Common Stock
PaymentsOfDividendsCommonStock
8524000 usd
CY2022 us-gaap Proceeds From Issuance Of Common Stock
ProceedsFromIssuanceOfCommonStock
1762000 usd
CY2021 us-gaap Proceeds From Issuance Of Common Stock
ProceedsFromIssuanceOfCommonStock
1593000 usd
CY2020 us-gaap Proceeds From Issuance Of Common Stock
ProceedsFromIssuanceOfCommonStock
4185000 usd
CY2022 isba Payments For Repurchase Of Common Stock Excluding Stock For Deferred Compensation Obligations
PaymentsForRepurchaseOfCommonStockExcludingStockForDeferredCompensationObligations
1124000 usd
CY2021 isba Payments For Repurchase Of Common Stock Excluding Stock For Deferred Compensation Obligations
PaymentsForRepurchaseOfCommonStockExcludingStockForDeferredCompensationObligations
13758000 usd
CY2020 isba Payments For Repurchase Of Common Stock Excluding Stock For Deferred Compensation Obligations
PaymentsForRepurchaseOfCommonStockExcludingStockForDeferredCompensationObligations
2702000 usd
CY2022 isba Payments For Repurchase Of Common Stock For Deferred Compensation Obligations
PaymentsForRepurchaseOfCommonStockForDeferredCompensationObligations
1189000 usd
CY2021 isba Payments For Repurchase Of Common Stock For Deferred Compensation Obligations
PaymentsForRepurchaseOfCommonStockForDeferredCompensationObligations
1187000 usd
CY2020 isba Payments For Repurchase Of Common Stock For Deferred Compensation Obligations
PaymentsForRepurchaseOfCommonStockForDeferredCompensationObligations
1592000 usd
CY2022 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
12912000 usd
CY2021 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
62824000 usd
CY2020 us-gaap Net Cash Provided By Used In Financing Activities
NetCashProvidedByUsedInFinancingActivities
118938000 usd
CY2022 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
-66406000 usd
CY2021 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
-141310000 usd
CY2020 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
186068000 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
CY2019Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
60572000 usd
CY2022Q4 us-gaap Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
38924000 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
CY2022 us-gaap Interest Paid Net
InterestPaidNet
5313000 usd
CY2021 us-gaap Interest Paid Net
InterestPaidNet
7601000 usd
CY2020 us-gaap Interest Paid Net
InterestPaidNet
14204000 usd
CY2022 us-gaap Income Taxes Paid
IncomeTaxesPaid
4425000 usd
CY2021 us-gaap Income Taxes Paid
IncomeTaxesPaid
4050000 usd
CY2020 us-gaap Income Taxes Paid
IncomeTaxesPaid
846000 usd
CY2022 us-gaap Transfer To Other Real Estate
TransferToOtherRealEstate
456000 usd
CY2021 us-gaap Transfer To Other Real Estate
TransferToOtherRealEstate
361000 usd
CY2020 us-gaap Transfer To Other Real Estate
TransferToOtherRealEstate
531000 usd
CY2022Q4 isba Loan Receivable Sale Of Joint Venture Investment
LoanReceivableSaleOfJointVentureInvestment
0 usd
CY2021Q4 isba Loan Receivable Sale Of Joint Venture Investment
LoanReceivableSaleOfJointVentureInvestment
0 usd
CY2020Q4 isba Loan Receivable Sale Of Joint Venture Investment
LoanReceivableSaleOfJointVentureInvestment
3227000 usd
CY2022Q4 us-gaap Number Of Stores
NumberOfStores
29 location
CY2022 us-gaap Use Of Estimates
UseOfEstimates
<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%">USE OF ESTIMATES:</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> In preparing consolidated financial statements in conformity with accounting principles generally accepted in the United States of America, we make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the consolidated balance sheet and reported amounts of revenues and expenses during the reporting year. Actual results could differ from those estimates.</span></div><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%">Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the ALLL, the fair value of AFS investment securities, and the valuation of goodwill and other intangible assets.</span></div>
CY2022 us-gaap Concentration Risk Credit Risk
ConcentrationRiskCreditRisk
<span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">SIGNIFICANT GROUP CONCENTRATIONS OF CREDIT RISK</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">: Most of our activities are conducted with customers located within the central Michigan area. A significant amount of our outstanding loans are secured by commercial and residential real estate. Other than these types of loans, there is no significant concentration to any other industry or any one customer.</span><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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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:6pt;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>
CY2022 isba Federal Funds Sold Maturity Term
FederalFundsSoldMaturityTerm
P1D
CY2022Q4 us-gaap Continuing Involvement With Transferred Financial Assets Principal Amount Outstanding
ContinuingInvolvementWithTransferredFinancialAssetsPrincipalAmountOutstanding
264206000 usd
CY2021Q4 us-gaap Continuing Involvement With Transferred Financial Assets Principal Amount Outstanding
ContinuingInvolvementWithTransferredFinancialAssetsPrincipalAmountOutstanding
278844000 usd
CY2022Q4 us-gaap Servicing Asset At Amortized Value
ServicingAssetAtAmortizedValue
2559000 usd
CY2021Q4 us-gaap Servicing Asset At Amortized Value
ServicingAssetAtAmortizedValue
2124000 usd
CY2022 us-gaap Contractually Specified Servicing Fees Late Fees And Ancillary Fees Earned In Exchange For Servicing Financial Assets
ContractuallySpecifiedServicingFeesLateFeesAndAncillaryFeesEarnedInExchangeForServicingFinancialAssets
669000 usd
CY2021 us-gaap Contractually Specified Servicing Fees Late Fees And Ancillary Fees Earned In Exchange For Servicing Financial Assets
ContractuallySpecifiedServicingFeesLateFeesAndAncillaryFeesEarnedInExchangeForServicingFinancialAssets
747000 usd
CY2020 us-gaap Contractually Specified Servicing Fees Late Fees And Ancillary Fees Earned In Exchange For Servicing Financial Assets
ContractuallySpecifiedServicingFeesLateFeesAndAncillaryFeesEarnedInExchangeForServicingFinancialAssets
625000 usd
CY2022Q4 us-gaap Other Real Estate And Foreclosed Assets
OtherRealEstateAndForeclosedAssets
439000 usd
CY2021Q4 us-gaap Other Real Estate And Foreclosed Assets
OtherRealEstateAndForeclosedAssets
211000 usd
CY2022Q4 us-gaap Federal Home Loan Bank Stock
FederalHomeLoanBankStock
12762000 usd
CY2021Q4 us-gaap Federal Home Loan Bank Stock
FederalHomeLoanBankStock
15050000 usd
CY2022Q4 us-gaap Federal Reserve Bank Stock
FederalReserveBankStock
2400000 usd
CY2021Q4 us-gaap Federal Reserve Bank Stock
FederalReserveBankStock
1999000 usd
CY2022Q4 us-gaap Other Investments
OtherInvestments
584000 usd
CY2021Q4 us-gaap Other Investments
OtherInvestments
334000 usd
CY2022Q4 isba Equity Method And Other Investments
EquityMethodAndOtherInvestments
15746000 usd
CY2021Q4 isba Equity Method And Other Investments
EquityMethodAndOtherInvestments
17383000 usd
CY2022Q4 isba Defined Benefit Plan Portion Attributableto Employees Coveredby Corporate Owned Life Insurance
DefinedBenefitPlanPortionAttributabletoEmployeesCoveredbyCorporateOwnedLifeInsurance
2905000 usd
CY2021Q4 isba Defined Benefit Plan Portion Attributableto Employees Coveredby Corporate Owned Life Insurance
DefinedBenefitPlanPortionAttributabletoEmployeesCoveredbyCorporateOwnedLifeInsurance
2843000 usd
CY2022 isba Life Insurance Corporateor Bank Owned Maintenance Cost
LifeInsuranceCorporateorBankOwnedMaintenanceCost
61000 usd
CY2021 isba Life Insurance Corporateor Bank Owned Maintenance Cost
LifeInsuranceCorporateorBankOwnedMaintenanceCost
33000 usd
CY2020 isba Life Insurance Corporateor Bank Owned Maintenance Cost
LifeInsuranceCorporateorBankOwnedMaintenanceCost
87000 usd
CY2022 us-gaap Prior Period Reclassification Adjustment Description
PriorPeriodReclassificationAdjustmentDescription
<span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">RECLASSIFICATIONS:</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> Certain amounts reported in the 2021 and 2020 consolidated financial statements have been reclassified to conform with the 2022 presentation.</span>
CY2022Q4 us-gaap Available For Sale Debt Securities Amortized Cost Basis
AvailableForSaleDebtSecuritiesAmortizedCostBasis
625605000 usd
CY2022Q4 us-gaap Available For Sale Debt Securities Accumulated Gross Unrealized Gain Before Tax
AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax
392000 usd
CY2022Q4 us-gaap Available For Sale Debt Securities Accumulated Gross Unrealized Loss Before Tax
AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
45516000 usd
CY2022Q4 us-gaap Available For Sale Securities Debt Securities
AvailableForSaleSecuritiesDebtSecurities
580481000 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
CY2022Q4 us-gaap Available For Sale Securities Debt Maturities Next Rolling Twelve Months Amortized Cost Basis
AvailableForSaleSecuritiesDebtMaturitiesNextRollingTwelveMonthsAmortizedCostBasis
19753000 usd
CY2022Q4 us-gaap Available For Sale Securities Debt Maturities Rolling Year Two Through Five Amortized Cost Basis
AvailableForSaleSecuritiesDebtMaturitiesRollingYearTwoThroughFiveAmortizedCostBasis
274568000 usd
CY2022Q4 us-gaap Available For Sale Securities Debt Maturities Rolling Year Six Through Ten Amortized Cost Basis
AvailableForSaleSecuritiesDebtMaturitiesRollingYearSixThroughTenAmortizedCostBasis
29384000 usd
CY2022Q4 us-gaap Available For Sale Securities Debt Maturities Rolling After Year Ten Amortized Cost Basis
AvailableForSaleSecuritiesDebtMaturitiesRollingAfterYearTenAmortizedCostBasis
38090000 usd
CY2022Q4 isba Availableforsale Securities With Variable Monthly Payments Or Without Single Maturity Date Amortized Cost Basis
AvailableforsaleSecuritiesWithVariableMonthlyPaymentsOrWithoutSingleMaturityDateAmortizedCostBasis
263810000 usd
CY2022Q4 us-gaap Available For Sale Debt Securities Amortized Cost Basis
AvailableForSaleDebtSecuritiesAmortizedCostBasis
625605000 usd
CY2022Q4 us-gaap Available For Sale Securities Debt Maturities Next Rolling Twelve Months Fair Value
AvailableForSaleSecuritiesDebtMaturitiesNextRollingTwelveMonthsFairValue
19666000 usd
CY2022Q4 us-gaap Available For Sale Securities Debt Maturities Rolling Year Two Through Five Fair Value
AvailableForSaleSecuritiesDebtMaturitiesRollingYearTwoThroughFiveFairValue
251479000 usd
CY2022Q4 us-gaap Available For Sale Securities Debt Maturities Rolling Year Six Through Ten Fair Value
AvailableForSaleSecuritiesDebtMaturitiesRollingYearSixThroughTenFairValue
27703000 usd
CY2022Q4 us-gaap Available For Sale Securities Debt Maturities Rolling After Year Ten Fair Value
AvailableForSaleSecuritiesDebtMaturitiesRollingAfterYearTenFairValue
34493000 usd
CY2022Q4 isba Availableforsale Securities With Variable Monthly Payments Or Without Single Maturity Date Fair Value
AvailableforsaleSecuritiesWithVariableMonthlyPaymentsOrWithoutSingleMaturityDateFairValue
247140000 usd
CY2022Q4 us-gaap Available For Sale Securities Debt Securities
AvailableForSaleSecuritiesDebtSecurities
580481000 usd
CY2022 us-gaap Proceeds From Sale Of Available For Sale Securities Debt
ProceedsFromSaleOfAvailableForSaleSecuritiesDebt
0 usd
CY2021 us-gaap Proceeds From Sale Of Available For Sale Securities Debt
ProceedsFromSaleOfAvailableForSaleSecuritiesDebt
0 usd
CY2020 us-gaap Proceeds From Sale Of Available For Sale Securities Debt
ProceedsFromSaleOfAvailableForSaleSecuritiesDebt
26855000 usd
CY2022 us-gaap Debt Securities Available For Sale Realized Gain Loss
DebtSecuritiesAvailableForSaleRealizedGainLoss
0 usd
CY2021 us-gaap Debt Securities Available For Sale Realized Gain Loss
DebtSecuritiesAvailableForSaleRealizedGainLoss
0 usd
CY2020 us-gaap Debt Securities Available For Sale Realized Gain Loss
DebtSecuritiesAvailableForSaleRealizedGainLoss
71000 usd
CY2022 isba Availableforsale Securities Income Tax Expense Benefit On Realized Gain Loss
AvailableforsaleSecuritiesIncomeTaxExpenseBenefitOnRealizedGainLoss
0 usd
CY2021 isba Availableforsale Securities Income Tax Expense Benefit On Realized Gain Loss
AvailableforsaleSecuritiesIncomeTaxExpenseBenefitOnRealizedGainLoss
0 usd
CY2020 isba Availableforsale Securities Income Tax Expense Benefit On Realized Gain Loss
AvailableforsaleSecuritiesIncomeTaxExpenseBenefitOnRealizedGainLoss
15000 usd
CY2022Q4 us-gaap Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Accumulated Loss
DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss
19424000 usd
CY2022Q4 us-gaap Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months
DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months
306799000 usd
CY2022Q4 us-gaap Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer Accumulated Loss
DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss
26092000 usd
CY2022Q4 us-gaap Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer
DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger
244917000 usd
CY2022Q4 us-gaap Debt Securities Available For Sale Unrealized Loss Position Accumulated Loss
DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss
45516000 usd
CY2022Q4 us-gaap Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Number Of Positions
DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsNumberOfPositions
178 securities
CY2022Q4 us-gaap Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer Number Of Positions
DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerNumberOfPositions
266 securities
CY2022Q4 us-gaap Debt Securities Available For Sale Unrealized Loss Position Number Of Positions
DebtSecuritiesAvailableForSaleUnrealizedLossPositionNumberOfPositions
444 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
CY2022 isba Financing Receivable Continuing Performance Accrual Of Interest Threshold Period
FinancingReceivableContinuingPerformanceAccrualOfInterestThresholdPeriod
P6M
CY2022 isba Financing Receivable Allowance For Credit Losses Historical Loss Allocation Analysis Period
FinancingReceivableAllowanceForCreditLossesHistoricalLossAllocationAnalysisPeriod
P5Y
CY2021Q4 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
9103000 usd
CY2022 us-gaap Financing Receivable Allowance For Credit Losses Write Offs
FinancingReceivableAllowanceForCreditLossesWriteOffs
619000 usd
CY2022 us-gaap Financing Receivable Allowance For Credit Losses Recovery
FinancingReceivableAllowanceForCreditLossesRecovery
883000 usd
CY2022 us-gaap Provision For Loan Lease And Other Losses
ProvisionForLoanLeaseAndOtherLosses
483000 usd
CY2022Q4 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
9850000 usd
CY2020Q4 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
9744000 usd
CY2021 us-gaap Financing Receivable Allowance For Credit Losses Write Offs
FinancingReceivableAllowanceForCreditLossesWriteOffs
607000 usd
CY2021 us-gaap Financing Receivable Allowance For Credit Losses Recovery
FinancingReceivableAllowanceForCreditLossesRecovery
484000 usd
CY2021 us-gaap Provision For Loan Lease And Other Losses
ProvisionForLoanLeaseAndOtherLosses
-518000 usd
CY2021Q4 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
9103000 usd
CY2022Q4 us-gaap Financing Receivable Allowance For Credit Losses Individually Evaluated For Impairment1
FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1
451000 usd
CY2022Q4 us-gaap Financing Receivable Allowance For Credit Losses Collectively Evaluated For Impairment
FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment
9399000 usd
CY2022Q4 us-gaap Financing Receivable Allowance For Credit Losses
FinancingReceivableAllowanceForCreditLosses
9850000 usd
CY2022Q4 us-gaap Financing Receivable Individually Evaluated For Impairment
FinancingReceivableIndividuallyEvaluatedForImpairment
22018000 usd
CY2022Q4 us-gaap Financing Receivable Collectively Evaluated For Impairment
FinancingReceivableCollectivelyEvaluatedForImpairment
1242155000 usd
CY2022Q4 us-gaap Notes Receivable Gross
NotesReceivableGross
1264173000 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
CY2022Q4 us-gaap Financing Receivable Recorded Investment90 Days Past Due And Still Accruing
FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing
0 usd
CY2022Q4 us-gaap Financing Receivable Recorded Investment Nonaccrual Status
FinancingReceivableRecordedInvestmentNonaccrualStatus
457000 usd
CY2022Q4 isba Financing Receivable Recorded Investment Past Due And Nonaccrual Status
FinancingReceivableRecordedInvestmentPastDueAndNonaccrualStatus
11130000 usd
CY2022Q4 us-gaap Notes Receivable Gross
NotesReceivableGross
1264173000 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 Notes Receivable Gross
NotesReceivableGross
1301037000 usd
CY2022Q4 us-gaap Impaired Financing Receivable With Related Allowance Recorded Investment
ImpairedFinancingReceivableWithRelatedAllowanceRecordedInvestment
2924000 usd
CY2022Q4 us-gaap Impaired Financing Receivable With Related Allowance Unpaid Principal Balance
ImpairedFinancingReceivableWithRelatedAllowanceUnpaidPrincipalBalance
3185000 usd
CY2022Q4 us-gaap Impaired Financing Receivable Related Allowance
ImpairedFinancingReceivableRelatedAllowance
451000 usd
CY2022 us-gaap Impaired Financing Receivable With Related Allowance Average Recorded Investment
ImpairedFinancingReceivableWithRelatedAllowanceAverageRecordedInvestment
4969000 usd
CY2022 us-gaap Impaired Financing Receivable With Related Allowance Interest Income Accrual Method
ImpairedFinancingReceivableWithRelatedAllowanceInterestIncomeAccrualMethod
200000 usd
CY2022Q4 us-gaap Impaired Financing Receivable With No Related Allowance Recorded Investment
ImpairedFinancingReceivableWithNoRelatedAllowanceRecordedInvestment
19094000 usd
CY2022Q4 us-gaap Impaired Financing Receivable With No Related Allowance Unpaid Principal Balance
ImpairedFinancingReceivableWithNoRelatedAllowanceUnpaidPrincipalBalance
19410000 usd
CY2022 us-gaap Impaired Financing Receivable With No Related Allowance Average Recorded Investment
ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment
17697000 usd
CY2022 us-gaap Impaired Financing Receivable With No Related Allowance Interest Income Accrual Method
ImpairedFinancingReceivableWithNoRelatedAllowanceInterestIncomeAccrualMethod
1021000 usd
CY2022Q4 us-gaap Impaired Financing Receivable Recorded Investment
ImpairedFinancingReceivableRecordedInvestment
22018000 usd
CY2022Q4 us-gaap Impaired Financing Receivable Unpaid Principal Balance
ImpairedFinancingReceivableUnpaidPrincipalBalance
22595000 usd
CY2022Q4 us-gaap Impaired Financing Receivable Related Allowance
ImpairedFinancingReceivableRelatedAllowance
451000 usd
CY2022 us-gaap Impaired Financing Receivable Average Recorded Investment
ImpairedFinancingReceivableAverageRecordedInvestment
22666000 usd
CY2022 us-gaap Impaired Financing Receivable Interest Income Accrual Method
ImpairedFinancingReceivableInterestIncomeAccrualMethod
1221000 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
CY2021 us-gaap Impaired Financing Receivable With Related Allowance Average Recorded Investment
ImpairedFinancingReceivableWithRelatedAllowanceAverageRecordedInvestment
8093000 usd
CY2021 us-gaap Impaired Financing Receivable With Related Allowance Interest Income Accrual Method
ImpairedFinancingReceivableWithRelatedAllowanceInterestIncomeAccrualMethod
334000 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
CY2021 us-gaap Impaired Financing Receivable With No Related Allowance Average Recorded Investment
ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment
22289000 usd
CY2021 us-gaap Impaired Financing Receivable With No Related Allowance Interest Income Accrual Method
ImpairedFinancingReceivableWithNoRelatedAllowanceInterestIncomeAccrualMethod
1400000 usd
CY2022 us-gaap Financing Receivable Modifications Subsequent Default Number Of Contracts1
FinancingReceivableModificationsSubsequentDefaultNumberOfContracts1
0 loan
CY2021 us-gaap Financing Receivable Modifications Subsequent Default Number Of Contracts1
FinancingReceivableModificationsSubsequentDefaultNumberOfContracts1
0 loan
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
CY2021 us-gaap Impaired Financing Receivable Average Recorded Investment
ImpairedFinancingReceivableAverageRecordedInvestment
30382000 usd
CY2021 us-gaap Impaired Financing Receivable Interest Income Accrual Method
ImpairedFinancingReceivableInterestIncomeAccrualMethod
1734000 usd
CY2022Q4 us-gaap Loans And Leases Receivable Impaired Commitment To Lend
LoansAndLeasesReceivableImpairedCommitmentToLend
0 usd
CY2021Q4 us-gaap Loans And Leases Receivable Impaired Commitment To Lend
LoansAndLeasesReceivableImpairedCommitmentToLend
266000 usd
CY2022 us-gaap Financing Receivable Modifications Number Of Contracts2
FinancingReceivableModificationsNumberOfContracts2
4 loan
CY2022 us-gaap Financing Receivable Modifications Pre Modification Recorded Investment2
FinancingReceivableModificationsPreModificationRecordedInvestment2
2969000 usd
CY2022 us-gaap Financing Receivable Modifications Post Modification Recorded Investment2
FinancingReceivableModificationsPostModificationRecordedInvestment2
2969000 usd
CY2021 us-gaap Financing Receivable Modifications Number Of Contracts2
FinancingReceivableModificationsNumberOfContracts2
11 loan
CY2021 us-gaap Financing Receivable Modifications Pre Modification Recorded Investment2
FinancingReceivableModificationsPreModificationRecordedInvestment2
8473000 usd
CY2021 us-gaap Financing Receivable Modifications Post Modification Recorded Investment2
FinancingReceivableModificationsPostModificationRecordedInvestment2
8473000 usd
CY2022Q4 us-gaap Financing Receivable Modifications Recorded Investment
FinancingReceivableModificationsRecordedInvestment
21339000 usd
CY2021Q4 us-gaap Financing Receivable Modifications Recorded Investment
FinancingReceivableModificationsRecordedInvestment
25725000 usd
CY2022Q4 us-gaap Property Plant And Equipment Gross
PropertyPlantAndEquipmentGross
73070000 usd
CY2021Q4 us-gaap Property Plant And Equipment Gross
PropertyPlantAndEquipmentGross
73034000 usd
CY2022Q4 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
47517000 usd
CY2021Q4 us-gaap Accumulated Depreciation Depletion And Amortization Property Plant And Equipment
AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
48615000 usd
CY2022Q4 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
25553000 usd
CY2021Q4 us-gaap Property Plant And Equipment Net
PropertyPlantAndEquipmentNet
24419000 usd
CY2022 us-gaap Depreciation
Depreciation
2071000 usd
CY2021 us-gaap Depreciation
Depreciation
2314000 usd
CY2020 us-gaap Depreciation
Depreciation
2620000 usd
CY2022Q4 us-gaap Goodwill
Goodwill
48282000 usd
CY2021Q4 us-gaap Goodwill
Goodwill
48282000 usd
CY2022 us-gaap Amortization Of Intangible Assets
AmortizationOfIntangibleAssets
15000 usd
CY2021 us-gaap Amortization Of Intangible Assets
AmortizationOfIntangibleAssets
29000 usd
CY2020 us-gaap Amortization Of Intangible Assets
AmortizationOfIntangibleAssets
48000 usd
CY2022Q4 us-gaap Finite Lived Intangible Assets Amortization Expense Next Twelve Months
FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths
2000 usd
CY2022Q4 us-gaap Finite Lived Intangible Assets Amortization Expense Year Two
FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo
2000 usd
CY2022Q4 us-gaap Finite Lived Intangible Assets Amortization Expense Year Three
FiniteLivedIntangibleAssetsAmortizationExpenseYearThree
1000 usd
CY2022Q4 us-gaap Finite Lived Intangible Assets Net
FiniteLivedIntangibleAssetsNet
5000 usd
CY2022Q4 us-gaap Time Deposit Maturities Year One
TimeDepositMaturitiesYearOne
153482000 usd
CY2022Q4 us-gaap Time Deposit Maturities Year Two
TimeDepositMaturitiesYearTwo
41744000 usd
CY2022Q4 us-gaap Time Deposit Maturities Year Three
TimeDepositMaturitiesYearThree
23288000 usd
CY2022Q4 us-gaap Time Deposit Maturities Year Four
TimeDepositMaturitiesYearFour
18364000 usd
CY2022Q4 us-gaap Time Deposit Maturities Year Five
TimeDepositMaturitiesYearFive
15055000 usd
CY2022Q4 us-gaap Time Deposit Maturities After Year Five
TimeDepositMaturitiesAfterYearFive
107000 usd
CY2022Q4 us-gaap Time Deposits
TimeDeposits
252040000 usd
CY2022 isba Interest Expense Time Deposits Greaterthan250000
InterestExpenseTimeDepositsGreaterthan250000
621000 usd
CY2021 isba Interest Expense Time Deposits Greaterthan250000
InterestExpenseTimeDepositsGreaterthan250000
980000 usd
CY2020 isba Interest Expense Time Deposits Greaterthan250000
InterestExpenseTimeDepositsGreaterthan250000
1883000 usd
CY2022Q4 us-gaap Securities Sold Under Agreements To Repurchase Fair Value Of Collateral
SecuritiesSoldUnderAgreementsToRepurchaseFairValueOfCollateral
58291000 usd
CY2021Q4 us-gaap Securities Sold Under Agreements To Repurchase Fair Value Of Collateral
SecuritiesSoldUnderAgreementsToRepurchaseFairValueOfCollateral
50173000 usd
CY2022Q4 isba Pledged Financial Instruments Not Separately Reported Securities And Loans Receivable For Federal Home Loan Bank Debt And Federal Reserve Bank Discount Window
PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesAndLoansReceivableForFederalHomeLoanBankDebtAndFederalReserveBankDiscountWindow
347331000 usd
CY2021Q4 isba Pledged Financial Instruments Not Separately Reported Securities And Loans Receivable For Federal Home Loan Bank Debt And Federal Reserve Bank Discount Window
PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesAndLoansReceivableForFederalHomeLoanBankDebtAndFederalReserveBankDiscountWindow
334415000 usd
CY2022Q4 us-gaap Securities Sold Under Agreements To Repurchase Fair Value Of Collateral
SecuritiesSoldUnderAgreementsToRepurchaseFairValueOfCollateral
58291000 usd
CY2021Q4 us-gaap Securities Sold Under Agreements To Repurchase Fair Value Of Collateral
SecuritiesSoldUnderAgreementsToRepurchaseFairValueOfCollateral
50173000 usd
CY2022Q4 us-gaap Deposit Liabilities Collateral Issued Financial Instruments
DepositLiabilitiesCollateralIssuedFinancialInstruments
48698000 usd
CY2021Q4 us-gaap Deposit Liabilities Collateral Issued Financial Instruments
DepositLiabilitiesCollateralIssuedFinancialInstruments
28154000 usd
CY2022Q4 isba Pledged Financial Instruments Not Separately Reported Securities And Loans Receivable Pledged As Collateral
PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesAndLoansReceivablePledgedAsCollateral
454320000 usd
CY2021Q4 isba Pledged Financial Instruments Not Separately Reported Securities And Loans Receivable Pledged As Collateral
PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesAndLoansReceivablePledgedAsCollateral
412742000 usd
CY2022Q4 isba Pledged Financial Instruments Availablefor Sale Securitieswithout Single Maturity Date
PledgedFinancialInstrumentsAvailableforSaleSecuritieswithoutSingleMaturityDate
58291000 usd
CY2021Q4 isba Pledged Financial Instruments Availablefor Sale Securitieswithout Single Maturity Date
PledgedFinancialInstrumentsAvailableforSaleSecuritieswithoutSingleMaturityDate
50173000 usd
CY2022Q4 us-gaap Debt Instrument Unused Borrowing Capacity Amount
DebtInstrumentUnusedBorrowingCapacityAmount
344393000 usd
CY2022 us-gaap Subordinated Borrowing Interest Rate
SubordinatedBorrowingInterestRate
0.0325
CY2021 us-gaap Subordinated Borrowing Interest Rate
SubordinatedBorrowingInterestRate
0.0325
CY2022Q4 us-gaap Subordinated Debt
SubordinatedDebt
29245000 usd
CY2021Q4 us-gaap Subordinated Debt
SubordinatedDebt
29158000 usd
CY2022Q4 us-gaap Fair Value Disclosure Offbalance Sheet Risks Face Amount Liability
FairValueDisclosureOffbalanceSheetRisksFaceAmountLiability
290993000 usd
CY2021Q4 us-gaap Fair Value Disclosure Offbalance Sheet Risks Face Amount Liability
FairValueDisclosureOffbalanceSheetRisksFaceAmountLiability
265306000 usd
CY2022 isba Commitment Maturity Period
CommitmentMaturityPeriod
P1Y
CY2022Q4 us-gaap Derivative Asset Fair Value Of Collateral
DerivativeAssetFairValueOfCollateral
394000 usd
CY2021Q4 us-gaap Derivative Asset Fair Value Of Collateral
DerivativeAssetFairValueOfCollateral
2330000 usd
CY2022Q4 isba Cash Reserve Deposit Required And Made By Correspondent Banks
CashReserveDepositRequiredAndMadeByCorrespondentBanks
500000 usd
CY2022Q4 us-gaap Tier One Leverage Capital To Average Assets
TierOneLeverageCapitalToAverageAssets
0.0861
CY2021Q4 isba Cash Reserve Deposit Required And Made By Correspondent Banks
CashReserveDepositRequiredAndMadeByCorrespondentBanks
500000 usd
CY2022Q4 us-gaap Statutory Accounting Practices Statutory Amount Available For Dividend Payments Without Regulatory Approval
StatutoryAccountingPracticesStatutoryAmountAvailableForDividendPaymentsWithoutRegulatoryApproval
39800000 usd
CY2022Q4 us-gaap Common Equity Tier One Capital
CommonEquityTierOneCapital
175112000 usd
CY2022Q4 us-gaap Common Equity Tier One Capital Ratio
CommonEquityTierOneCapitalRatio
0.1291
CY2022Q4 isba Common Equity Tier One Risk Based Capital Required For Capital Adequacy Minimum Plus Capital Conservation Buffer
CommonEquityTierOneRiskBasedCapitalRequiredForCapitalAdequacyMinimumPlusCapitalConservationBuffer
94948000 usd
CY2022Q4 isba Common Equity Tier One Risk Based Capital To Risk Weighted Assets Minimum Capital Required Plus Capital Conservation Buffer
CommonEquityTierOneRiskBasedCapitalToRiskWeightedAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer
0.0700
CY2022Q4 us-gaap Tier One Risk Based Capital
TierOneRiskBasedCapital
175112000 usd
CY2022Q4 us-gaap Tier One Risk Based Capital To Risk Weighted Assets
TierOneRiskBasedCapitalToRiskWeightedAssets
0.1291
CY2022Q4 isba Tier One Risk Based Capital Required For Capital Adequacy Minimum Capital Required Plus Capital Conservation Buffer
TierOneRiskBasedCapitalRequiredForCapitalAdequacyMinimumCapitalRequiredPlusCapitalConservationBuffer
115295000 usd
CY2022Q4 isba Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets Minimum Capital Required Plus Capital Conservation Buffer
TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer
0.0850
CY2022Q4 us-gaap Capital
Capital
214207000 usd
CY2022Q4 us-gaap Capital To Risk Weighted Assets
CapitalToRiskWeightedAssets
0.1579
CY2022Q4 isba Capital Required For Capital Adequacy Minimum Capital Required Plus Capital Conservation Buffer
CapitalRequiredForCapitalAdequacyMinimumCapitalRequiredPlusCapitalConservationBuffer
142423000 usd
CY2022Q4 isba Capital Required For Capital Adequacy To Risk Weighted Assets Minimum Capital Required Plus Capital Conservation Buffer
CapitalRequiredForCapitalAdequacyToRiskWeightedAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer
0.1050
CY2022Q4 us-gaap Tier One Leverage Capital
TierOneLeverageCapital
175112000 usd
CY2022Q4 isba Tier One Leverage Capital Required For Capital Adequacy Minimum Capital Required Plus Capital Conservation Buffer
TierOneLeverageCapitalRequiredForCapitalAdequacyMinimumCapitalRequiredPlusCapitalConservationBuffer
81392000 usd
CY2022Q4 isba Tier One Leverage Capital Required For Capital Adequacy To Average Assets Minimum Capital Required Plus Capital Conservation Buffer
TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer
0.0400
CY2021Q4 us-gaap Common Equity Tier One Capital
CommonEquityTierOneCapital
160871000 usd
CY2021Q4 us-gaap Common Equity Tier One Capital Ratio
CommonEquityTierOneCapitalRatio
0.1207
CY2021Q4 isba Common Equity Tier One Risk Based Capital Required For Capital Adequacy Minimum Plus Capital Conservation Buffer
CommonEquityTierOneRiskBasedCapitalRequiredForCapitalAdequacyMinimumPlusCapitalConservationBuffer
93297000 usd
CY2021Q4 isba Common Equity Tier One Risk Based Capital To Risk Weighted Assets Minimum Capital Required Plus Capital Conservation Buffer
CommonEquityTierOneRiskBasedCapitalToRiskWeightedAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer
0.0700
CY2021Q4 us-gaap Tier One Risk Based Capital
TierOneRiskBasedCapital
160871000 usd
CY2021Q4 us-gaap Tier One Risk Based Capital To Risk Weighted Assets
TierOneRiskBasedCapitalToRiskWeightedAssets
0.1207
CY2021Q4 isba Tier One Risk Based Capital Required For Capital Adequacy Minimum Capital Required Plus Capital Conservation Buffer
TierOneRiskBasedCapitalRequiredForCapitalAdequacyMinimumCapitalRequiredPlusCapitalConservationBuffer
113289000 usd
CY2021Q4 isba Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets Minimum Capital Required Plus Capital Conservation Buffer
TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer
0.0850
CY2021Q4 us-gaap Capital
Capital
199132000 usd
CY2021Q4 us-gaap Capital To Risk Weighted Assets
CapitalToRiskWeightedAssets
0.1494
CY2021Q4 isba Capital Required For Capital Adequacy Minimum Capital Required Plus Capital Conservation Buffer
CapitalRequiredForCapitalAdequacyMinimumCapitalRequiredPlusCapitalConservationBuffer
139945000 usd
CY2021Q4 isba Capital Required For Capital Adequacy To Risk Weighted Assets Minimum Capital Required Plus Capital Conservation Buffer
CapitalRequiredForCapitalAdequacyToRiskWeightedAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer
0.1050
CY2021Q4 us-gaap Tier One Leverage Capital
TierOneLeverageCapital
160871000 usd
CY2021Q4 us-gaap Tier One Leverage Capital To Average Assets
TierOneLeverageCapitalToAverageAssets
0.0797
CY2021Q4 isba Tier One Leverage Capital Required For Capital Adequacy Minimum Capital Required Plus Capital Conservation Buffer
TierOneLeverageCapitalRequiredForCapitalAdequacyMinimumCapitalRequiredPlusCapitalConservationBuffer
80733000 usd
CY2021Q4 isba Tier One Leverage Capital Required For Capital Adequacy To Average Assets Minimum Capital Required Plus Capital Conservation Buffer
TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer
0.0400
CY2022 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
7549878 shares
CY2021 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
7853398 shares
CY2020 us-gaap Weighted Average Number Of Shares Outstanding Basic
WeightedAverageNumberOfSharesOutstandingBasic
7959705 shares
CY2022 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
7647612 shares
CY2021 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
7965961 shares
CY2020 us-gaap Weighted Average Number Of Diluted Shares Outstanding
WeightedAverageNumberOfDilutedSharesOutstanding
8106091 shares
CY2022 us-gaap Net Income Loss
NetIncomeLoss
22238000 usd
CY2021 us-gaap Net Income Loss
NetIncomeLoss
19499000 usd
CY2020 us-gaap Net Income Loss
NetIncomeLoss
10885000 usd
CY2022 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
2.95
CY2021 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
2.48
CY2020 us-gaap Earnings Per Share Basic
EarningsPerShareBasic
1.37
CY2022 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
2.91
CY2021 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
2.45
CY2020 us-gaap Earnings Per Share Diluted
EarningsPerShareDiluted
1.34
CY2022 us-gaap Defined Contribution Plan Maximum Annual Contributions Per Employee Percent
DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent
1
CY2022 us-gaap Defined Contribution Plan Employer Matching Contribution Percent Of Match
DefinedContributionPlanEmployerMatchingContributionPercentOfMatch
1
CY2022 us-gaap Defined Contribution Plan Employer Matching Contribution Percent
DefinedContributionPlanEmployerMatchingContributionPercent
0.050
CY2022 us-gaap Defined Contribution Plan Cost Recognized
DefinedContributionPlanCostRecognized
805000 usd
CY2021 us-gaap Defined Contribution Plan Cost Recognized
DefinedContributionPlanCostRecognized
792000 usd
CY2020 us-gaap Defined Contribution Plan Cost Recognized
DefinedContributionPlanCostRecognized
813000 usd
CY2021Q4 us-gaap Defined Benefit Plan Benefit Obligation
DefinedBenefitPlanBenefitObligation
9725000 usd
CY2020Q4 us-gaap Defined Benefit Plan Benefit Obligation
DefinedBenefitPlanBenefitObligation
10358000 usd
CY2022 us-gaap Defined Benefit Plan Interest Cost
DefinedBenefitPlanInterestCost
224000 usd
CY2021 us-gaap Defined Benefit Plan Interest Cost
DefinedBenefitPlanInterestCost
233000 usd
CY2022 us-gaap Defined Benefit Plan Actuarial Gain Loss
DefinedBenefitPlanActuarialGainLoss
2236000 usd
CY2021 us-gaap Defined Benefit Plan Actuarial Gain Loss
DefinedBenefitPlanActuarialGainLoss
357000 usd
CY2022 us-gaap Defined Benefit Plan Benefit Obligation Benefits Paid
DefinedBenefitPlanBenefitObligationBenefitsPaid
817000 usd
CY2021 us-gaap Defined Benefit Plan Benefit Obligation Benefits Paid
DefinedBenefitPlanBenefitObligationBenefitsPaid
509000 usd
CY2022Q4 us-gaap Defined Benefit Plan Benefit Obligation
DefinedBenefitPlanBenefitObligation
6896000 usd
CY2021Q4 us-gaap Defined Benefit Plan Benefit Obligation
DefinedBenefitPlanBenefitObligation
9725000 usd
CY2021Q4 us-gaap Defined Benefit Plan Fair Value Of Plan Assets
DefinedBenefitPlanFairValueOfPlanAssets
8649000 usd
CY2020Q4 us-gaap Defined Benefit Plan Fair Value Of Plan Assets
DefinedBenefitPlanFairValueOfPlanAssets
8263000 usd
CY2022 us-gaap Defined Benefit Plan Actual Return On Plan Assets
DefinedBenefitPlanActualReturnOnPlanAssets
-1250000 usd
CY2021 us-gaap Defined Benefit Plan Actual Return On Plan Assets
DefinedBenefitPlanActualReturnOnPlanAssets
831000 usd
CY2022 us-gaap Defined Benefit Plan Contributions By Employer
DefinedBenefitPlanContributionsByEmployer
0 usd
CY2021 us-gaap Defined Benefit Plan Contributions By Employer
DefinedBenefitPlanContributionsByEmployer
64000 usd
CY2022 us-gaap Defined Benefit Plan Plan Assets Benefits Paid
DefinedBenefitPlanPlanAssetsBenefitsPaid
817000 usd
CY2021 us-gaap Defined Benefit Plan Plan Assets Benefits Paid
DefinedBenefitPlanPlanAssetsBenefitsPaid
509000 usd
CY2022Q4 us-gaap Defined Benefit Plan Fair Value Of Plan Assets
DefinedBenefitPlanFairValueOfPlanAssets
6582000 usd
CY2021Q4 us-gaap Defined Benefit Plan Fair Value Of Plan Assets
DefinedBenefitPlanFairValueOfPlanAssets
8649000 usd
CY2022Q4 us-gaap Defined Benefit Plan Funded Status Of Plan
DefinedBenefitPlanFundedStatusOfPlan
-314000 usd
CY2021Q4 us-gaap Defined Benefit Plan Funded Status Of Plan
DefinedBenefitPlanFundedStatusOfPlan
-1076000 usd
CY2022Q4 us-gaap Defined Benefit Plan Accumulated Benefit Obligation
DefinedBenefitPlanAccumulatedBenefitObligation
6896000 usd
CY2021Q4 us-gaap Defined Benefit Plan Accumulated Benefit Obligation
DefinedBenefitPlanAccumulatedBenefitObligation
9725000 usd
CY2021Q4 us-gaap Defined Benefit Pension Plan Current And Noncurrent Liabilities
DefinedBenefitPensionPlanCurrentAndNoncurrentLiabilities
1076000 usd
CY2020Q4 us-gaap Defined Benefit Pension Plan Current And Noncurrent Liabilities
DefinedBenefitPensionPlanCurrentAndNoncurrentLiabilities
2095000 usd
CY2022 us-gaap Defined Benefit Plan Contributions By Employer
DefinedBenefitPlanContributionsByEmployer
0 usd
CY2021 us-gaap Defined Benefit Plan Contributions By Employer
DefinedBenefitPlanContributionsByEmployer
64000 usd
CY2022 us-gaap Defined Benefit Plan Net Periodic Benefit Cost
DefinedBenefitPlanNetPeriodicBenefitCost
59000 usd
CY2021 us-gaap Defined Benefit Plan Net Periodic Benefit Cost
DefinedBenefitPlanNetPeriodicBenefitCost
-31000 usd
CY2022 us-gaap Other Comprehensive Income Defined Benefit Plans Adjustment Before Tax Portion Attributable To Parent
OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentBeforeTaxPortionAttributableToParent
-821000 usd
CY2021 us-gaap Other Comprehensive Income Defined Benefit Plans Adjustment Before Tax Portion Attributable To Parent
OtherComprehensiveIncomeDefinedBenefitPlansAdjustmentBeforeTaxPortionAttributableToParent
-924000 usd
CY2022Q4 us-gaap Defined Benefit Pension Plan Current And Noncurrent Liabilities
DefinedBenefitPensionPlanCurrentAndNoncurrentLiabilities
314000 usd
CY2021Q4 us-gaap Defined Benefit Pension Plan Current And Noncurrent Liabilities
DefinedBenefitPensionPlanCurrentAndNoncurrentLiabilities
1076000 usd
CY2022 us-gaap Defined Benefit Plan Interest Cost
DefinedBenefitPlanInterestCost
224000 usd
CY2021 us-gaap Defined Benefit Plan Interest Cost
DefinedBenefitPlanInterestCost
233000 usd
CY2020 us-gaap Defined Benefit Plan Interest Cost
DefinedBenefitPlanInterestCost
306000 usd
CY2022 us-gaap Defined Benefit Plan Expected Return On Plan Assets
DefinedBenefitPlanExpectedReturnOnPlanAssets
490000 usd
CY2021 us-gaap Defined Benefit Plan Expected Return On Plan Assets
DefinedBenefitPlanExpectedReturnOnPlanAssets
486000 usd
CY2020 us-gaap Defined Benefit Plan Expected Return On Plan Assets
DefinedBenefitPlanExpectedReturnOnPlanAssets
488000 usd
CY2022 us-gaap Defined Benefit Plan Amortization Of Gains Losses
DefinedBenefitPlanAmortizationOfGainsLosses
-216000 usd
CY2021 us-gaap Defined Benefit Plan Amortization Of Gains Losses
DefinedBenefitPlanAmortizationOfGainsLosses
-222000 usd
CY2020 us-gaap Defined Benefit Plan Amortization Of Gains Losses
DefinedBenefitPlanAmortizationOfGainsLosses
-206000 usd
CY2022 us-gaap Defined Benefit Plan Recognized Net Gain Loss Due To Settlements1
DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1
-109000 usd
CY2021 us-gaap Defined Benefit Plan Recognized Net Gain Loss Due To Settlements1
DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1
0 usd
CY2020 us-gaap Defined Benefit Plan Recognized Net Gain Loss Due To Settlements1
DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1
-152000 usd
CY2022 us-gaap Defined Benefit Plan Net Periodic Benefit Cost
DefinedBenefitPlanNetPeriodicBenefitCost
59000 usd
CY2021 us-gaap Defined Benefit Plan Net Periodic Benefit Cost
DefinedBenefitPlanNetPeriodicBenefitCost
-31000 usd
CY2020 us-gaap Defined Benefit Plan Net Periodic Benefit Cost
DefinedBenefitPlanNetPeriodicBenefitCost
176000 usd
CY2022 us-gaap Defined Benefit Plan Recognized Net Gain Loss Due To Settlements1
DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1
-109000 usd
CY2021 us-gaap Defined Benefit Plan Recognized Net Gain Loss Due To Settlements1
DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1
0 usd
CY2020 us-gaap Defined Benefit Plan Recognized Net Gain Loss Due To Settlements1
DefinedBenefitPlanRecognizedNetGainLossDueToSettlements1
-152000 usd
CY2022Q4 us-gaap Defined Benefit Plan Accumulated Other Comprehensive Income Net Gains Losses Before Tax
DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeNetGainsLossesBeforeTax
1729000 usd
CY2022Q4 us-gaap Defined Benefit Plan Assumptions Used Calculating Benefit Obligation Discount Rate
DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate
0.0488
CY2021Q4 us-gaap Defined Benefit Plan Assumptions Used Calculating Benefit Obligation Discount Rate
DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate
0.0243
CY2020Q4 us-gaap Defined Benefit Plan Assumptions Used Calculating Benefit Obligation Discount Rate
DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate
0.0230
CY2022 us-gaap Defined Benefit Plan Assumptions Used Calculating Net Periodic Benefit Cost Expected Long Term Return On Assets
DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets
0.0600
CY2021 us-gaap Defined Benefit Plan Assumptions Used Calculating Net Periodic Benefit Cost Expected Long Term Return On Assets
DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets
0.0600
CY2020 us-gaap Defined Benefit Plan Assumptions Used Calculating Net Periodic Benefit Cost Expected Long Term Return On Assets
DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets
0.0600
CY2022 us-gaap Defined Benefit Plan Assumptions Used Calculating Net Periodic Benefit Cost Discount Rate
DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate
0.0243
CY2021 us-gaap Defined Benefit Plan Assumptions Used Calculating Net Periodic Benefit Cost Discount Rate
DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate
0.0230
CY2020 us-gaap Defined Benefit Plan Assumptions Used Calculating Net Periodic Benefit Cost Discount Rate
DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate
0.0307
CY2022 us-gaap Defined Benefit Plan Assumptions Used Calculating Net Periodic Benefit Cost Expected Long Term Return On Assets
DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets
0.0600
CY2021 us-gaap Defined Benefit Plan Assumptions Used Calculating Net Periodic Benefit Cost Expected Long Term Return On Assets
DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets
0.0600
CY2020 us-gaap Defined Benefit Plan Assumptions Used Calculating Net Periodic Benefit Cost Expected Long Term Return On Assets
DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets
0.0600
CY2022Q4 us-gaap Defined Benefit Plan Fair Value Of Plan Assets
DefinedBenefitPlanFairValueOfPlanAssets
6582000 usd
CY2021Q4 us-gaap Defined Benefit Plan Fair Value Of Plan Assets
DefinedBenefitPlanFairValueOfPlanAssets
8649000 usd
CY2022Q4 us-gaap Defined Benefit Plan Expected Future Benefit Payments Next Twelve Months
DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths
800000 usd
CY2022Q4 us-gaap Defined Benefit Plan Expected Future Benefit Payments Year Two
DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo
564000 usd
CY2022Q4 us-gaap Defined Benefit Plan Expected Future Benefit Payments Year Three
DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree
669000 usd
CY2022Q4 us-gaap Defined Benefit Plan Expected Future Benefit Payments Year Four
DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour
713000 usd
CY2022Q4 us-gaap Defined Benefit Plan Expected Future Benefit Payments Year Five
DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFive
546000 usd
CY2022Q4 us-gaap Defined Benefit Plan Expected Future Benefit Payments Five Fiscal Years Thereafter
DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveFiscalYearsThereafter
2557000 usd
CY2022 isba Performance Bonus Expense Executive Plan
PerformanceBonusExpenseExecutivePlan
252000 usd
CY2021 isba Performance Bonus Expense Executive Plan
PerformanceBonusExpenseExecutivePlan
253000 usd
CY2020 isba Performance Bonus Expense Executive Plan
PerformanceBonusExpenseExecutivePlan
165000 usd
CY2022 isba Performance Bonus Expense
PerformanceBonusExpense
1072000 usd
CY2021 isba Performance Bonus Expense
PerformanceBonusExpense
1063000 usd
CY2020 isba Performance Bonus Expense
PerformanceBonusExpense
1101000 usd
CY2022 isba Self Funded Medical Plan Maximum Amount Paid Per Family
SelfFundedMedicalPlanMaximumAmountPaidPerFamily
100000 usd
CY2022 isba Self Funded Medical Plan Expenses During Period
SelfFundedMedicalPlanExpensesDuringPeriod
3026000 usd
CY2021 isba Self Funded Medical Plan Expenses During Period
SelfFundedMedicalPlanExpensesDuringPeriod
3297000 usd
CY2020 isba Self Funded Medical Plan Expenses During Period
SelfFundedMedicalPlanExpensesDuringPeriod
1868000 usd
CY2022 us-gaap Professional Fees
ProfessionalFees
2358000 usd
CY2021 us-gaap Professional Fees
ProfessionalFees
2066000 usd
CY2020 us-gaap Professional Fees
ProfessionalFees
1836000 usd
CY2022 isba At Mand Debit Card Expense
ATMandDebitCardExpense
1909000 usd
CY2021 isba At Mand Debit Card Expense
ATMandDebitCardExpense
1810000 usd
CY2020 isba At Mand Debit Card Expense
ATMandDebitCardExpense
1441000 usd
CY2021 us-gaap Federal Deposit Insurance Corporation Premium Expense
FederalDepositInsuranceCorporationPremiumExpense
690000 usd
CY2020 us-gaap Federal Deposit Insurance Corporation Premium Expense
FederalDepositInsuranceCorporationPremiumExpense
612000 usd
CY2022 us-gaap Marketing Expense
MarketingExpense
1056000 usd
CY2021 us-gaap Marketing Expense
MarketingExpense
939000 usd
CY2020 us-gaap Marketing Expense
MarketingExpense
877000 usd
CY2022 us-gaap Expense Related To Distribution Or Servicing And Underwriting Fees
ExpenseRelatedToDistributionOrServicingAndUnderwritingFees
1004000 usd
CY2021 us-gaap Expense Related To Distribution Or Servicing And Underwriting Fees
ExpenseRelatedToDistributionOrServicingAndUnderwritingFees
849000 usd
CY2020 us-gaap Expense Related To Distribution Or Servicing And Underwriting Fees
ExpenseRelatedToDistributionOrServicingAndUnderwritingFees
825000 usd
CY2022 isba Donationsandcommunityrelations
Donationsandcommunityrelations
923000 usd
CY2021 isba Donationsandcommunityrelations
Donationsandcommunityrelations
705000 usd
CY2020 isba Donationsandcommunityrelations
Donationsandcommunityrelations
723000 usd
CY2022 isba Memberships And Subscriptions Expense
MembershipsAndSubscriptionsExpense
876000 usd
CY2021 isba Memberships And Subscriptions Expense
MembershipsAndSubscriptionsExpense
877000 usd
CY2020 isba Memberships And Subscriptions Expense
MembershipsAndSubscriptionsExpense
740000 usd
CY2022 us-gaap Noninterest Expense Directors Fees
NoninterestExpenseDirectorsFees
790000 usd
CY2021 us-gaap Noninterest Expense Directors Fees
NoninterestExpenseDirectorsFees
703000 usd
CY2020 us-gaap Noninterest Expense Directors Fees
NoninterestExpenseDirectorsFees
695000 usd
CY2022 us-gaap Federal Deposit Insurance Corporation Premium Expense
FederalDepositInsuranceCorporationPremiumExpense
537000 usd
CY2022 isba Other Noninterest Expense Miscellaneous
OtherNoninterestExpenseMiscellaneous
2783000 usd
CY2021 isba Other Noninterest Expense Miscellaneous
OtherNoninterestExpenseMiscellaneous
2183000 usd
CY2020 isba Other Noninterest Expense Miscellaneous
OtherNoninterestExpenseMiscellaneous
2725000 usd
CY2022 us-gaap Other Noninterest Expense
OtherNoninterestExpense
12236000 usd
CY2021 us-gaap Other Noninterest Expense
OtherNoninterestExpense
10822000 usd
CY2020 us-gaap Other Noninterest Expense
OtherNoninterestExpense
10474000 usd
CY2022 us-gaap Current Federal Tax Expense Benefit
CurrentFederalTaxExpenseBenefit
4593000 usd
CY2021 us-gaap Current Federal Tax Expense Benefit
CurrentFederalTaxExpenseBenefit
4371000 usd
CY2020 us-gaap Current Federal Tax Expense Benefit
CurrentFederalTaxExpenseBenefit
1263000 usd
CY2022 us-gaap Deferred Federal Income Tax Expense Benefit
DeferredFederalIncomeTaxExpenseBenefit
13000 usd
CY2021 us-gaap Deferred Federal Income Tax Expense Benefit
DeferredFederalIncomeTaxExpenseBenefit
-523000 usd
CY2020 us-gaap Deferred Federal Income Tax Expense Benefit
DeferredFederalIncomeTaxExpenseBenefit
-276000 usd
CY2022 us-gaap Federal Income Tax Expense Benefit Continuing Operations
FederalIncomeTaxExpenseBenefitContinuingOperations
4606000 usd
CY2021 us-gaap Federal Income Tax Expense Benefit Continuing Operations
FederalIncomeTaxExpenseBenefitContinuingOperations
3848000 usd
CY2021 isba Effective Income Tax Rate Reconciliation Tax Exempt Income Other Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeOtherAmount
-312000 usd
CY2020 us-gaap Federal Income Tax Expense Benefit Continuing Operations
FederalIncomeTaxExpenseBenefitContinuingOperations
987000 usd
CY2021 us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.21
CY2022 us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.21
CY2020 us-gaap Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
0.21
CY2022 us-gaap Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate
IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
5637000 usd
CY2021 us-gaap Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate
IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
4903000 usd
CY2020 us-gaap Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate
IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
2493000 usd
CY2022 isba Effective Income Tax Rate Reconciliation Tax Exempt Income Municipal Securities Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeMunicipalSecuritiesAmount
587000 usd
CY2021 isba Effective Income Tax Rate Reconciliation Tax Exempt Income Municipal Securities Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeMunicipalSecuritiesAmount
643000 usd
CY2020 isba Effective Income Tax Rate Reconciliation Tax Exempt Income Municipal Securities Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeMunicipalSecuritiesAmount
802000 usd
CY2022 isba Effective Income Tax Rate Reconciliation Tax Exempt Income Corporate Owned Life Insurance Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeCorporateOwnedLifeInsuranceAmount
197000 usd
CY2021 isba Effective Income Tax Rate Reconciliation Tax Exempt Income Corporate Owned Life Insurance Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeCorporateOwnedLifeInsuranceAmount
225000 usd
CY2020 isba Effective Income Tax Rate Reconciliation Tax Exempt Income Corporate Owned Life Insurance Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeCorporateOwnedLifeInsuranceAmount
346000 usd
CY2022 isba Effective Income Tax Rate Reconciliation Tax Exempt Income Other Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeOtherAmount
-329000 usd
CY2020 isba Effective Income Tax Rate Reconciliation Tax Exempt Income Other Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeOtherAmount
-288000 usd
CY2022 isba Effective Income Tax Rate Reconciliation Tax Exempt Income And Tax Credits Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeAndTaxCreditsAmount
455000 usd
CY2021 isba Effective Income Tax Rate Reconciliation Tax Exempt Income And Tax Credits Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeAndTaxCreditsAmount
556000 usd
CY2020 isba Effective Income Tax Rate Reconciliation Tax Exempt Income And Tax Credits Amount
EffectiveIncomeTaxRateReconciliationTaxExemptIncomeAndTaxCreditsAmount
860000 usd
CY2022 us-gaap Income Tax Reconciliation Nondeductible Expense
IncomeTaxReconciliationNondeductibleExpense
45000 usd
CY2021 us-gaap Income Tax Reconciliation Nondeductible Expense
IncomeTaxReconciliationNondeductibleExpense
46000 usd
CY2020 us-gaap Income Tax Reconciliation Nondeductible Expense
IncomeTaxReconciliationNondeductibleExpense
68000 usd
CY2022 us-gaap Income Tax Reconciliation Tax Credits
IncomeTaxReconciliationTaxCredits
621000 usd
CY2021 us-gaap Income Tax Reconciliation Tax Credits
IncomeTaxReconciliationTaxCredits
617000 usd
CY2020 us-gaap Income Tax Reconciliation Tax Credits
IncomeTaxReconciliationTaxCredits
830000 usd
CY2022 isba Unrecognized Deferred Tax Benefiton Joint Venture Investment
UnrecognizedDeferredTaxBenefitonJointVentureInvestment
0 usd
CY2021 isba Unrecognized Deferred Tax Benefiton Joint Venture Investment
UnrecognizedDeferredTaxBenefitonJointVentureInvestment
-72000 usd
CY2020 isba Unrecognized Deferred Tax Benefiton Joint Venture Investment
UnrecognizedDeferredTaxBenefitonJointVentureInvestment
-116000 usd
CY2022 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
4606000 usd
CY2021 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
3848000 usd
CY2020 us-gaap Income Tax Expense Benefit
IncomeTaxExpenseBenefit
987000 usd
CY2022Q4 us-gaap Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Provision For Loan Losses
DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsProvisionForLoanLosses
1848000 usd
CY2021Q4 us-gaap Deferred Tax Assets Tax Deferred Expense Reserves And Accruals Provision For Loan Losses
DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsProvisionForLoanLosses
1635000 usd
CY2022Q4 us-gaap Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Employee Compensation
DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeCompensation
1648000 usd
CY2021Q4 us-gaap Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Employee Compensation
DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeCompensation
1553000 usd
CY2022Q4 us-gaap Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Employee Benefits
DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeBenefits
82000 usd
CY2021Q4 us-gaap Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Employee Benefits
DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsEmployeeBenefits
98000 usd
CY2022Q4 us-gaap Deferred Tax Assets Goodwill And Intangible Assets
DeferredTaxAssetsGoodwillAndIntangibleAssets
764000 usd
CY2021Q4 us-gaap Deferred Tax Assets Goodwill And Intangible Assets
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CY2022Q4 us-gaap Deferred Tax Assets Unrealized Losses On Availablefor Sale Securities Gross
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9296000 usd
CY2021Q4 us-gaap Deferred Tax Assets Unrealized Losses On Availablefor Sale Securities Gross
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CY2022Q4 us-gaap Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Pensions
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363000 usd
CY2021Q4 us-gaap Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Pensions
DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPensions
536000 usd
CY2022Q4 isba Deferred Tax Assets Company Owned Life Insurance
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497000 usd
CY2021Q4 isba Deferred Tax Assets Company Owned Life Insurance
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CY2022Q4 us-gaap Deferred Tax Assets Other
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CY2021Q4 us-gaap Deferred Tax Assets Other
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CY2022Q4 us-gaap Deferred Tax Assets Gross
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CY2021Q4 us-gaap Deferred Tax Assets Gross
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CY2022Q4 isba Deferred Tax Liabilities Prepaid Pension Cost
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CY2021Q4 isba Deferred Tax Liabilities Prepaid Pension Cost
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CY2021Q4 us-gaap Deferred Tax Liabilities Property Plant And Equipment
DeferredTaxLiabilitiesPropertyPlantAndEquipment
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CY2022Q4 us-gaap Deferred Tax Liabilities Investments
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CY2021Q4 us-gaap Deferred Tax Liabilities Investments
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CY2022Q4 us-gaap Deferred Tax Liabilities Goodwill And Intangible Assets Intangible Assets
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CY2021Q4 us-gaap Deferred Tax Liabilities Goodwill And Intangible Assets Intangible Assets
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947000 usd
CY2022Q4 isba Deferred Tax Liabilities Unrealized Gains On Available For Sale Securities
DeferredTaxLiabilitiesUnrealizedGainsOnAvailableForSaleSecurities
0 usd
CY2021Q4 isba Deferred Tax Liabilities Unrealized Gains On Available For Sale Securities
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CY2022Q4 us-gaap Deferred Tax Liabilities Other
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CY2022Q4 us-gaap Deferred Income Tax Liabilities
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CY2021Q4 us-gaap Deferred Income Tax Liabilities
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CY2022Q4 us-gaap Deferred Tax Assets Liabilities Net
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CY2021Q4 us-gaap Deferred Tax Assets Liabilities Net
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CY2019Q4 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
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CY2020 us-gaap Other Comprehensive Income Loss Before Tax
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7220000 usd
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1493000 usd
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CY2021 us-gaap Other Comprehensive Income Loss Net Of Tax
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CY2022 us-gaap Other Comprehensive Income Loss Before Tax
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CY2022Q4 us-gaap Accumulated Other Comprehensive Income Loss Net Of Tax
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CY2022Q4 us-gaap Assets Fair Value Disclosure
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CY2021Q4 us-gaap Assets Fair Value Disclosure
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CY2021Q4 us-gaap Loans And Leases Receivable Related Parties
LoansAndLeasesReceivableRelatedParties
22558000 usd
CY2020Q4 us-gaap Loans And Leases Receivable Related Parties
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2977000 usd
CY2022 us-gaap Loans And Leases Receivable Related Parties Additions
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1829000 usd
CY2021 us-gaap Loans And Leases Receivable Related Parties Additions
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43264000 usd
CY2022 us-gaap Loans And Leases Receivable Related Parties Proceeds
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3424000 usd
CY2021 us-gaap Loans And Leases Receivable Related Parties Proceeds
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23683000 usd
CY2022Q4 us-gaap Loans And Leases Receivable Related Parties
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CY2021Q4 us-gaap Loans And Leases Receivable Related Parties
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22558000 usd
CY2021Q4 isba Percentage Of Reportable Segment Assets And Operating Results
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0.90
CY2020Q4 isba Percentage Of Reportable Segment Assets And Operating Results
PercentageOfReportableSegmentAssetsAndOperatingResults
0.90
CY2022Q4 isba Percentage Of Reportable Segment Assets And Operating Results
PercentageOfReportableSegmentAssetsAndOperatingResults
0.90

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