$ISBA
Isabella Bank Corp Stock $isba

$isba Overview Financials Valuation SEC Filings Company Website

2024 Q2 Form 10-Q Financial Statement

#000084251724000088 Filed on May 02, 2024

Income Statement

Concept	2024 Q2	2024 Q1
Revenue	$22.09M	$21.38M
YoY Change	13.3%	14.98%
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	$519.0K	$506.0K
YoY Change	-6.99%	5.86%
% of Gross Profit
Operating Expenses
YoY Change
Operating Profit
YoY Change
Interest Expense	$8.538M	$8.138M
YoY Change	77.28%	150.86%
% of Operating Profit
Other Income/Expense, Net
YoY Change
Pretax Income	$4.093M	$3.642M
YoY Change	-26.23%	-43.14%
Income Tax	$612.0K	$511.0K
% Of Pretax Income	14.95%	14.03%
Net Earnings	$3.481M	$3.131M
YoY Change	-24.82%	-41.16%
Net Earnings / Revenue	15.76%	14.64%
Basic Earnings Per Share	$0.47	$0.42
Diluted Earnings Per Share	$0.46	$0.42
COMMON SHARES
Basic Shares Outstanding	7.475M shares	7.503M shares
Diluted Shares Outstanding	7.495M shares	7.508M shares

Balance Sheet

Concept	2024 Q2	2024 Q1
SHORT-TERM ASSETS
Cash & Short-Term Investments
YoY Change
Cash & Equivalents	$23.56M	$25.22M
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	$27.84M	$27.95M
YoY Change	5.53%	6.26%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets
YoY Change
Total Long-Term Assets
YoY Change
TOTAL ASSETS
Total Short-Term Assets
Total Long-Term Assets
Total Assets	$2.060B	$2.058B
YoY Change	0.87%	-1.3%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable
YoY Change
Accrued Expenses	$17.02M	$16.24M
YoY Change	-3.73%	-1.58%
Deferred Revenue
YoY Change
Short-Term Debt	$44.19M	$43.00M
YoY Change	19.11%	34.39%
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities	$61.21M	$59.24M
YoY Change	11.74%	22.15%
LONG-TERM LIABILITIES
Long-Term Debt	$29.38M	$29.36M
YoY Change	0.31%	0.31%
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities	$29.38M	$29.36M
YoY Change	0.31%	0.31%
TOTAL LIABILITIES
Total Short-Term Liabilities	$61.21M	$59.24M
Total Long-Term Liabilities	$29.38M	$29.36M
Total Liabilities	$1.858B	$1.857B
YoY Change	0.21%	-1.82%
SHAREHOLDERS EQUITY
Retained Earnings	$99.81M	$98.32M
YoY Change	7.12%	8.54%
Common Stock	$126.1M	$126.7M
YoY Change	-0.12%	-0.83%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$202.2M	$200.7M
YoY Change
Total Liabilities & Shareholders Equity	$2.060B	$2.058B
YoY Change	0.87%	-1.3%

Cashflow Statement

Concept	2024 Q2	2024 Q1
OPERATING ACTIVITIES
Net Income	$3.481M	$3.131M
YoY Change	-24.82%	-41.16%
Depreciation, Depletion And Amortization	$519.0K	$506.0K
YoY Change	-6.99%	5.86%
Cash From Operating Activities	$5.439M	$3.341M
YoY Change	-26.22%	-55.86%
INVESTING ACTIVITIES
Capital Expenditures	$411.0K	$818.0K
YoY Change	-30.92%	-33.44%
Acquisitions
YoY Change
Other Investing Activities	-$4.334M	-$8.978M
YoY Change	-87.08%	-168.9%
Cash From Investing Activities	-$4.745M	-$9.796M
YoY Change	-86.1%	-183.0%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	-2.353M	-$1.999M
YoY Change	-94.41%	-104.94%
NET CHANGE
Cash From Operating Activities	5.439M	$3.341M
Cash From Investing Activities	-4.745M	-$9.796M
Cash From Financing Activities	-2.353M	-$1.999M
Net Change In Cash	-1.659M	-$8.454M
YoY Change	-97.59%	-114.14%
FREE CASH FLOW
Cash From Operating Activities	$5.439M	$3.341M
Capital Expenditures	$411.0K	$818.0K
Free Cash Flow	$5.028M	$2.523M
YoY Change	-25.81%	-60.21%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2024Q1	us-gaap	Loans Receivable Held For Sale Amount LoansReceivableHeldForSaleAmount	366000	usd
CY2023Q4	us-gaap	Loans Receivable Held For Sale Amount LoansReceivableHeldForSaleAmount	0	usd
CY2024Q1	us-gaap	Loans And Leases Receivable Gross Carrying Amount LoansAndLeasesReceivableGrossCarryingAmount	1365508000	usd
CY2023Q4	us-gaap	Loans And Leases Receivable Gross Carrying Amount LoansAndLeasesReceivableGrossCarryingAmount	1349463000	usd
CY2024Q1	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	13390000	usd
CY2023Q4	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	13108000	usd
CY2024Q1	us-gaap	Loans And Leases Receivable Net Reported Amount LoansAndLeasesReceivableNetReportedAmount	1352118000	usd
CY2023Q4	us-gaap	Loans And Leases Receivable Net Reported Amount LoansAndLeasesReceivableNetReportedAmount	1336355000	usd
CY2024Q1	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	27951000	usd
CY2023Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	27639000	usd
CY2024Q1	isba	Certificates Of Deposit Under Other Savings CertificatesOfDepositUnderOtherSavings	881528000	usd
CY2024Q1	isba	Interest Payable And Other Liabilities InterestPayableAndOtherLiabilities	16240000	usd
CY2023Q4	isba	Interest Payable And Other Liabilities InterestPayableAndOtherLiabilities	16735000	usd
CY2023Q4	isba	Deferred Compensation Arrangementwith Individual Deferred Compensation Obligations DeferredCompensationArrangementwithIndividualDeferredCompensationObligations	3693000	usd
CY2024Q1	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	98318000	usd
CY2023Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	97282000	usd
CY2024Q1	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-28190000	usd
CY2023Q4	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-25896000	usd
CY2024Q1	us-gaap	Stockholders Equity StockholdersEquity	200674000	usd
CY2023Q4	us-gaap	Stockholders Equity StockholdersEquity	202402000	usd
CY2024Q1	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	2057576000	usd
CY2023Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	2058968000	usd
CY2023Q4	isba	Equity Method And Other Investments EquityMethodAndOtherInvestments	15848000	usd
CY2024Q1	us-gaap	Deferred Compensation Arrangement With Individual Common Stock Reserved For Future Issuance DeferredCompensationArrangementWithIndividualCommonStockReservedForFutureIssuance	169677	shares
CY2023Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	7485889	shares
CY2024Q1	us-gaap	Bank Owned Life Insurance BankOwnedLifeInsurance	34131000	usd
CY2023Q4	us-gaap	Bank Owned Life Insurance BankOwnedLifeInsurance	33892000	usd
CY2024Q1	isba	Equity Method And Other Investments EquityMethodAndOtherInvestments	15848000	usd
CY2023Q4	isba	Certificates Of Deposit Under Other Savings CertificatesOfDepositUnderOtherSavings	857768000	usd
CY2024Q1	us-gaap	Time Deposits At Or Above Fdic Insurance Limit TimeDepositsAtOrAboveFDICInsuranceLimit	124106000	usd
CY2023Q4	us-gaap	Time Deposits At Or Above Fdic Insurance Limit TimeDepositsAtOrAboveFDICInsuranceLimit	116685000	usd
CY2024Q1	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	7488101	shares
CY2023Q4	us-gaap	Deferred Compensation Arrangement With Individual Common Stock Reserved For Future Issuance DeferredCompensationArrangementWithIndividualCommonStockReservedForFutureIssuance	150581	shares
CY2024Q1	us-gaap	Common Stock Value CommonStockValue	126656000	usd
CY2023Q4	us-gaap	Common Stock Value CommonStockValue	127323000	usd
CY2024Q1	isba	Deferred Compensation Arrangementwith Individual Deferred Compensation Obligations DeferredCompensationArrangementwithIndividualDeferredCompensationObligations	3890000	usd
CY2024Q1	isba	Interest And Dividend Income Securities Operating Availableforsale Taxable InterestAndDividendIncomeSecuritiesOperatingAvailableforsaleTaxable	2258000	usd
CY2023Q1	isba	Interest And Dividend Income Securities Operating Availableforsale Taxable InterestAndDividendIncomeSecuritiesOperatingAvailableforsaleTaxable	2502000	usd
CY2024Q1	isba	Interest And Dividend Income Securities Operating Availableforsale Tax Exempt InterestAndDividendIncomeSecuritiesOperatingAvailableforsaleTaxExempt	626000	usd
CY2023Q1	isba	Interest And Dividend Income Securities Operating Availableforsale Tax Exempt InterestAndDividendIncomeSecuritiesOperatingAvailableforsaleTaxExempt	718000	usd
CY2024Q1	isba	Interest Income Federal Funds Sold And Other InterestIncomeFederalFundsSoldAndOther	439000	usd
CY2023Q1	isba	Interest Income Federal Funds Sold And Other InterestIncomeFederalFundsSoldAndOther	486000	usd
CY2024Q1	us-gaap	Interest And Dividend Income Operating InterestAndDividendIncomeOperating	21380000	usd
CY2023Q1	us-gaap	Interest And Dividend Income Operating InterestAndDividendIncomeOperating	18595000	usd
CY2024Q1	us-gaap	Interest Expense Deposits InterestExpenseDeposits	7163000	usd
CY2023Q1	us-gaap	Interest Expense Deposits InterestExpenseDeposits	2829000	usd
CY2024Q1	us-gaap	Interest Expense Federal Funds Purchased And Securities Sold Under Agreements To Repurchase InterestExpenseFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchase	321000	usd
CY2023Q1	us-gaap	Interest Expense Federal Funds Purchased And Securities Sold Under Agreements To Repurchase InterestExpenseFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchase	149000	usd
CY2024Q1	us-gaap	Interest Expense Federal Home Loan Bank And Federal Reserve Bank Advances Long Term InterestExpenseFederalHomeLoanBankAndFederalReserveBankAdvancesLongTerm	388000	usd
CY2023Q1	us-gaap	Interest Expense Federal Home Loan Bank And Federal Reserve Bank Advances Long Term InterestExpenseFederalHomeLoanBankAndFederalReserveBankAdvancesLongTerm	0	usd
CY2024Q1	us-gaap	Interest Expense Subordinated Notes And Debentures InterestExpenseSubordinatedNotesAndDebentures	266000	usd
CY2023Q1	us-gaap	Interest Expense Subordinated Notes And Debentures InterestExpenseSubordinatedNotesAndDebentures	266000	usd
CY2024Q1	us-gaap	Interest Expense InterestExpense	8138000	usd
CY2023Q1	us-gaap	Interest Expense InterestExpense	3244000	usd
CY2024Q1	us-gaap	Interest Income Expense Net InterestIncomeExpenseNet	13242000	usd
CY2023Q1	us-gaap	Interest Income Expense Net InterestIncomeExpenseNet	15351000	usd
CY2024Q1	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	392000	usd
CY2023Q1	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	41000	usd
CY2024Q1	us-gaap	Interest Income Expense After Provision For Loan Loss InterestIncomeExpenseAfterProvisionForLoanLoss	12850000	usd
CY2023Q1	us-gaap	Interest Income Expense After Provision For Loan Loss InterestIncomeExpenseAfterProvisionForLoanLoss	15310000	usd
CY2024Q1	isba	Noninterest Income Service Chargesand Fees NoninterestIncomeServiceChargesandFees	2046000	usd
CY2023Q1	isba	Noninterest Income Service Chargesand Fees NoninterestIncomeServiceChargesandFees	1978000	usd
CY2024Q1	isba	Noninterest Income Investmentand Trust Advisory Fees NoninterestIncomeInvestmentandTrustAdvisoryFees	939000	usd
CY2023Q1	isba	Noninterest Income Investmentand Trust Advisory Fees NoninterestIncomeInvestmentandTrustAdvisoryFees	786000	usd
CY2024Q1	us-gaap	Bank Owned Life Insurance Income BankOwnedLifeInsuranceIncome	243000	usd
CY2023Q1	us-gaap	Bank Owned Life Insurance Income BankOwnedLifeInsuranceIncome	226000	usd
CY2024Q1	us-gaap	Gain Loss On Sale Of Mortgage Loans GainLossOnSaleOfMortgageLoans	34000	usd
CY2023Q1	us-gaap	Gain Loss On Sale Of Mortgage Loans GainLossOnSaleOfMortgageLoans	67000	usd
CY2024Q1	us-gaap	Noninterest Income Other Operating Income NoninterestIncomeOtherOperatingIncome	206000	usd
CY2023Q1	us-gaap	Noninterest Income Other Operating Income NoninterestIncomeOtherOperatingIncome	236000	usd
CY2024Q1	us-gaap	Noninterest Income NoninterestIncome	3468000	usd
CY2023Q1	us-gaap	Noninterest Income NoninterestIncome	3293000	usd
CY2024Q1	us-gaap	Labor And Related Expense LaborAndRelatedExpense	7015000	usd
CY2023Q1	us-gaap	Labor And Related Expense LaborAndRelatedExpense	6589000	usd
CY2024Q1	us-gaap	Equipment Expense EquipmentExpense	1675000	usd
CY2023Q1	us-gaap	Equipment Expense EquipmentExpense	1597000	usd
CY2024Q1	us-gaap	Occupancy Net OccupancyNet	1031000	usd
CY2023Q1	us-gaap	Occupancy Net OccupancyNet	1005000	usd
CY2024Q1	us-gaap	Other Noninterest Expense OtherNoninterestExpense	2955000	usd
CY2023Q1	us-gaap	Other Noninterest Expense OtherNoninterestExpense	3007000	usd
CY2024Q1	us-gaap	Noninterest Expense NoninterestExpense	12676000	usd
CY2023Q1	us-gaap	Noninterest Expense NoninterestExpense	12198000	usd
CY2024Q1	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	3642000	usd
CY2023Q1	us-gaap	Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest	6405000	usd
CY2024Q1	us-gaap	Federal Income Tax Expense Benefit Continuing Operations FederalIncomeTaxExpenseBenefitContinuingOperations	511000	usd
CY2023Q1	us-gaap	Federal Income Tax Expense Benefit Continuing Operations FederalIncomeTaxExpenseBenefitContinuingOperations	1084000	usd
CY2024Q1	us-gaap	Net Income Loss NetIncomeLoss	3131000	usd
CY2023Q1	us-gaap	Net Income Loss NetIncomeLoss	5321000	usd
CY2024Q1	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.42
CY2023Q1	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.70
CY2024Q1	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.42
CY2023Q1	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.70
CY2024Q1	us-gaap	Common Stock Dividends Per Share Cash Paid CommonStockDividendsPerShareCashPaid	0.28
CY2023Q1	us-gaap	Common Stock Dividends Per Share Cash Paid CommonStockDividendsPerShareCashPaid	0.28
CY2024Q1	us-gaap	Net Income Loss NetIncomeLoss	3131000	usd
CY2023Q1	us-gaap	Net Income Loss NetIncomeLoss	5321000	usd
CY2024Q1	us-gaap	Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax	-2926000	usd
CY2023Q1	us-gaap	Other Comprehensive Income Unrealized Holding Gain Loss On Securities Arising During Period Before Tax OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodBeforeTax	8610000	usd
CY2024Q1	us-gaap	Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Before Tax OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax	0	usd
CY2023Q1	us-gaap	Other Comprehensive Income Loss Reclassification Adjustment From Aoci For Sale Of Securities Before Tax OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForSaleOfSecuritiesBeforeTax	1000	usd
CY2024Q1	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax	-632000	usd
CY2023Q1	us-gaap	Other Comprehensive Income Loss Available For Sale Securities Tax OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax	1729000	usd
CY2024Q1	us-gaap	Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent	-2294000	usd
CY2023Q1	us-gaap	Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent	6880000	usd
CY2024Q1	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	837000	usd
CY2023Q1	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	12201000	usd
CY2022Q4	us-gaap	Stockholders Equity StockholdersEquity	186210000	usd
CY2023Q1	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	12201000	usd
CY2023Q1	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	462000	usd
CY2023Q1	isba	Share Based Compensation Shares Transferred From Trust To Common Stock Value ShareBasedCompensationSharesTransferredFromTrustToCommonStockValue	0	usd
CY2023Q1	isba	Deferred Compensation Arrangementwith Individual Deferred Fees Contribution DeferredCompensationArrangementwithIndividualDeferredFeesContribution	346000	usd
CY2023Q1	isba	Stock Repurchased During Period For Deferred Compensation Obligations Value StockRepurchasedDuringPeriodForDeferredCompensationObligationsValue	508000	usd
CY2023Q1	isba	Stock Repurchased During Period Excluding Stock For Deferred Compensation Obligations Value StockRepurchasedDuringPeriodExcludingStockForDeferredCompensationObligationsValue	937000	usd
CY2023Q1	us-gaap	Common Stock Dividends Per Share Cash Paid CommonStockDividendsPerShareCashPaid	0.28
CY2023Q1	us-gaap	Dividends Common Stock Cash DividendsCommonStockCash	2066000	usd
CY2023Q1	us-gaap	Stockholders Equity StockholdersEquity	193333000	usd
CY2023Q4	us-gaap	Stockholders Equity StockholdersEquity	202402000	usd
CY2024Q1	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	837000	usd
CY2024Q1	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	447000	usd
CY2024Q1	isba	Share Based Compensation Shares Transferred From Trust To Common Stock Value ShareBasedCompensationSharesTransferredFromTrustToCommonStockValue	0	usd
CY2024Q1	isba	Deferred Compensation Arrangementwith Individual Deferred Fees Contribution DeferredCompensationArrangementwithIndividualDeferredFeesContribution	218000	usd
CY2024Q1	isba	Stock Repurchased During Period For Deferred Compensation Obligations Value StockRepurchasedDuringPeriodForDeferredCompensationObligationsValue	420000	usd
CY2024Q1	isba	Stock Repurchased During Period Excluding Stock For Deferred Compensation Obligations Value StockRepurchasedDuringPeriodExcludingStockForDeferredCompensationObligationsValue	740000	usd
CY2024Q1	us-gaap	Common Stock Dividends Per Share Cash Paid CommonStockDividendsPerShareCashPaid	0.28
CY2024Q1	us-gaap	Dividends Common Stock Cash DividendsCommonStockCash	2095000	usd
CY2024Q1	us-gaap	Stockholders Equity StockholdersEquity	200674000	usd
CY2024Q1	us-gaap	Net Income Loss NetIncomeLoss	3131000	usd
CY2023Q1	us-gaap	Net Income Loss NetIncomeLoss	5321000	usd
CY2024Q1	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	392000	usd
CY2023Q1	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	41000	usd
CY2024Q1	us-gaap	Depreciation Depreciation	506000	usd
CY2023Q1	us-gaap	Depreciation Depreciation	478000	usd
CY2024Q1	us-gaap	Amortization Of Mortgage Servicing Rights Ms Rs AmortizationOfMortgageServicingRightsMSRs	37000	usd
CY2023Q1	us-gaap	Amortization Of Mortgage Servicing Rights Ms Rs AmortizationOfMortgageServicingRightsMSRs	36000	usd
CY2024Q1	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	0	usd
CY2023Q1	us-gaap	Amortization Of Intangible Assets AmortizationOfIntangibleAssets	1000	usd
CY2024Q1	us-gaap	Amortization Of Financing Costs AmortizationOfFinancingCosts	22000	usd
CY2023Q1	us-gaap	Amortization Of Financing Costs AmortizationOfFinancingCosts	22000	usd
CY2024Q1	us-gaap	Investment Income Net Amortization Of Discount And Premium InvestmentIncomeNetAmortizationOfDiscountAndPremium	-353000	usd
CY2023Q1	us-gaap	Investment Income Net Amortization Of Discount And Premium InvestmentIncomeNetAmortizationOfDiscountAndPremium	-372000	usd
CY2024Q1	us-gaap	Debt Securities Available For Sale Realized Gain Loss DebtSecuritiesAvailableForSaleRealizedGainLoss	0	usd
CY2023Q1	us-gaap	Debt Securities Available For Sale Realized Gain Loss DebtSecuritiesAvailableForSaleRealizedGainLoss	1000	usd
CY2024Q1	us-gaap	Gain Loss On Sale Of Mortgage Loans GainLossOnSaleOfMortgageLoans	34000	usd
CY2023Q1	us-gaap	Gain Loss On Sale Of Mortgage Loans GainLossOnSaleOfMortgageLoans	67000	usd
CY2024Q1	isba	Other Real Estate Foreclosed Assetsand Repossessed Assets Valuation Adjustments OtherRealEstateForeclosedAssetsandRepossessedAssetsValuationAdjustments	69000	usd
CY2023Q1	isba	Other Real Estate Foreclosed Assetsand Repossessed Assets Valuation Adjustments OtherRealEstateForeclosedAssetsandRepossessedAssetsValuationAdjustments	22000	usd
CY2024Q1	isba	Bank Owned Life Insurance Income Netof Expense BankOwnedLifeInsuranceIncomeNetofExpense	239000	usd
CY2023Q1	isba	Bank Owned Life Insurance Income Netof Expense BankOwnedLifeInsuranceIncomeNetofExpense	220000	usd
CY2024Q1	us-gaap	Payments For Origination Of Mortgage Loans Held For Sale PaymentsForOriginationOfMortgageLoansHeldForSale	1690000	usd
CY2023Q1	us-gaap	Payments For Origination Of Mortgage Loans Held For Sale PaymentsForOriginationOfMortgageLoansHeldForSale	1519000	usd
CY2024Q1	us-gaap	Proceeds From Sale Of Mortgage Loans Held For Sale ProceedsFromSaleOfMortgageLoansHeldForSale	1358000	usd
CY2023Q1	us-gaap	Proceeds From Sale Of Mortgage Loans Held For Sale ProceedsFromSaleOfMortgageLoansHeldForSale	1794000	usd
CY2024Q1	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	177000	usd
CY2023Q1	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	-1913000	usd
CY2024Q1	isba	Increase Decreasein Interest Payable And Other Accrued Liabilities IncreaseDecreaseinInterestPayableAndOtherAccruedLiabilities	-492000	usd
CY2023Q1	isba	Increase Decreasein Interest Payable And Other Accrued Liabilities IncreaseDecreaseinInterestPayableAndOtherAccruedLiabilities	-968000	usd
CY2024Q1	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	3341000	usd
CY2023Q1	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	7569000	usd
CY2024Q1	us-gaap	Proceeds From Sale Of Available For Sale Securities Debt ProceedsFromSaleOfAvailableForSaleSecuritiesDebt	0	usd
CY2023Q1	us-gaap	Proceeds From Sale Of Available For Sale Securities Debt ProceedsFromSaleOfAvailableForSaleSecuritiesDebt	4145000	usd
CY2024Q1	us-gaap	Proceeds From Maturities Prepayments And Calls Of Available For Sale Securities ProceedsFromMaturitiesPrepaymentsAndCallsOfAvailableForSaleSecurities	7284000	usd
CY2023Q1	us-gaap	Proceeds From Maturities Prepayments And Calls Of Available For Sale Securities ProceedsFromMaturitiesPrepaymentsAndCallsOfAvailableForSaleSecurities	22090000	usd
CY2024Q1	us-gaap	Payments To Acquire Available For Sale Securities Debt PaymentsToAcquireAvailableForSaleSecuritiesDebt	0	usd
CY2023Q1	us-gaap	Payments To Acquire Available For Sale Securities Debt PaymentsToAcquireAvailableForSaleSecuritiesDebt	6166000	usd
CY2024Q1	isba	Payments For Proceeds From Loan And Lease Originations And Principal Collections PaymentsForProceedsFromLoanAndLeaseOriginationsAndPrincipalCollections	16354000	usd
CY2023Q1	isba	Payments For Proceeds From Loan And Lease Originations And Principal Collections PaymentsForProceedsFromLoanAndLeaseOriginationsAndPrincipalCollections	6493000	usd
CY2024Q1	us-gaap	Proceeds From Sale Of Foreclosed Assets ProceedsFromSaleOfForeclosedAssets	95000	usd
CY2023Q1	us-gaap	Proceeds From Sale Of Foreclosed Assets ProceedsFromSaleOfForeclosedAssets	67000	usd
CY2024Q1	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	818000	usd
CY2023Q1	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	1229000	usd
CY2024Q1	us-gaap	Payments To Acquire Other Investments PaymentsToAcquireOtherInvestments	3000	usd
CY2023Q1	us-gaap	Payments To Acquire Other Investments PaymentsToAcquireOtherInvestments	612000	usd
CY2024Q1	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-9796000	usd
CY2023Q1	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	11802000	usd
CY2024Q1	us-gaap	Increase Decrease In Deposits IncreaseDecreaseInDeposits	44612000	usd
CY2023Q1	us-gaap	Increase Decrease In Deposits IncreaseDecreaseInDeposits	69253000	usd
CY2024Q1	us-gaap	Increase Decrease In Federal Funds Purchased And Securities Sold Under Agreements To Repurchase Net IncreaseDecreaseInFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchaseNet	-3803000	usd
CY2023Q1	us-gaap	Increase Decrease In Federal Funds Purchased And Securities Sold Under Agreements To Repurchase Net IncreaseDecreaseInFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchaseNet	-25776000	usd
CY2024Q1	us-gaap	Increase Decrease In Loans From Other Federal Home Loan Banks IncreaseDecreaseInLoansFromOtherFederalHomeLoanBanks	-40000000	usd
CY2023Q1	us-gaap	Increase Decrease In Loans From Other Federal Home Loan Banks IncreaseDecreaseInLoansFromOtherFederalHomeLoanBanks	0	usd
CY2024Q1	us-gaap	Payments Of Dividends Common Stock PaymentsOfDividendsCommonStock	2095000	usd
CY2023Q1	us-gaap	Payments Of Dividends Common Stock PaymentsOfDividendsCommonStock	2066000	usd
CY2024Q1	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	447000	usd
CY2023Q1	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	462000	usd
CY2024Q1	isba	Payments For Repurchase Of Common Stock Excluding Stock For Deferred Compensation Obligations PaymentsForRepurchaseOfCommonStockExcludingStockForDeferredCompensationObligations	740000	usd
CY2023Q1	isba	Payments For Repurchase Of Common Stock Excluding Stock For Deferred Compensation Obligations PaymentsForRepurchaseOfCommonStockExcludingStockForDeferredCompensationObligations	937000	usd
CY2024Q1	isba	Payments For Repurchase Of Common Stock For Deferred Compensation Obligations PaymentsForRepurchaseOfCommonStockForDeferredCompensationObligations	420000	usd
CY2023Q1	isba	Payments For Repurchase Of Common Stock For Deferred Compensation Obligations PaymentsForRepurchaseOfCommonStockForDeferredCompensationObligations	508000	usd
CY2024Q1	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-1999000	usd
CY2023Q1	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	40428000	usd
CY2024Q1	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-8454000	usd
CY2023Q1	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	59799000	usd
CY2023Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	33672000	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	38924000	usd
CY2024Q1	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	25218000	usd
CY2023Q1	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	98723000	usd
CY2024Q1	us-gaap	Interest Paid Net InterestPaidNet	7844000	usd
CY2023Q1	us-gaap	Interest Paid Net InterestPaidNet	2819000	usd
CY2024Q1	us-gaap	Income Taxes Paid IncomeTaxesPaid	0	usd
CY2023Q1	us-gaap	Income Taxes Paid IncomeTaxesPaid	100000	usd
CY2024Q1	isba	Investment Of Low Income Housing Tax Credits Non Cash Component InvestmentOfLowIncomeHousingTaxCreditsNonCashComponent	0	usd
CY2023Q1	isba	Investment Of Low Income Housing Tax Credits Non Cash Component InvestmentOfLowIncomeHousingTaxCreditsNonCashComponent	5000000	usd
CY2024Q1	us-gaap	Transfer To Other Real Estate TransferToOtherRealEstate	199000	usd
CY2023Q1	us-gaap	Transfer To Other Real Estate TransferToOtherRealEstate	20000	usd
CY2024Q1	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	552337000	usd
CY2024Q1	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Gain Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax	805000	usd
CY2024Q1	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Loss Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax	35557000	usd
CY2024Q1	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	517585000	usd
CY2023Q4	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	559974000	usd
CY2023Q4	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Gain Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax	1032000	usd
CY2023Q4	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Loss Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax	32858000	usd
CY2023Q4	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	528148000	usd
CY2024Q1	us-gaap	Available For Sale Securities Debt Maturities Next Rolling Twelve Months Amortized Cost Basis AvailableForSaleSecuritiesDebtMaturitiesNextRollingTwelveMonthsAmortizedCostBasis	25095000	usd
CY2024Q1	us-gaap	Available For Sale Securities Debt Maturities Rolling Year Two Through Five Amortized Cost Basis AvailableForSaleSecuritiesDebtMaturitiesRollingYearTwoThroughFiveAmortizedCostBasis	248760000	usd
CY2024Q1	us-gaap	Available For Sale Securities Debt Maturities Rolling Year Six Through Ten Amortized Cost Basis AvailableForSaleSecuritiesDebtMaturitiesRollingYearSixThroughTenAmortizedCostBasis	28063000	usd
CY2024Q1	us-gaap	Available For Sale Securities Debt Maturities Rolling After Year Ten Amortized Cost Basis AvailableForSaleSecuritiesDebtMaturitiesRollingAfterYearTenAmortizedCostBasis	30915000	usd
CY2024Q1	isba	Availableforsale Securities With Variable Monthly Payments Or Without Single Maturity Date Amortized Cost Basis AvailableforsaleSecuritiesWithVariableMonthlyPaymentsOrWithoutSingleMaturityDateAmortizedCostBasis	219504000	usd
CY2024Q1	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	552337000	usd
CY2024Q1	us-gaap	Available For Sale Securities Debt Maturities Next Rolling Twelve Months Fair Value AvailableForSaleSecuritiesDebtMaturitiesNextRollingTwelveMonthsFairValue	25158000	usd
CY2024Q1	us-gaap	Available For Sale Securities Debt Maturities Rolling Year Two Through Five Fair Value AvailableForSaleSecuritiesDebtMaturitiesRollingYearTwoThroughFiveFairValue	232115000	usd
CY2024Q1	us-gaap	Available For Sale Securities Debt Maturities Rolling Year Six Through Ten Fair Value AvailableForSaleSecuritiesDebtMaturitiesRollingYearSixThroughTenFairValue	26197000	usd
CY2024Q1	us-gaap	Available For Sale Securities Debt Maturities Rolling After Year Ten Fair Value AvailableForSaleSecuritiesDebtMaturitiesRollingAfterYearTenFairValue	28227000	usd
CY2024Q1	isba	Availableforsale Securities With Variable Monthly Payments Or Without Single Maturity Date Fair Value AvailableforsaleSecuritiesWithVariableMonthlyPaymentsOrWithoutSingleMaturityDateFairValue	205888000	usd
CY2024Q1	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	517585000	usd
CY2024Q1	us-gaap	Proceeds From Sale Of Available For Sale Securities Debt ProceedsFromSaleOfAvailableForSaleSecuritiesDebt	0	usd
CY2023Q1	us-gaap	Proceeds From Sale Of Available For Sale Securities Debt ProceedsFromSaleOfAvailableForSaleSecuritiesDebt	4145000	usd
CY2024Q1	us-gaap	Debt Securities Available For Sale Realized Gain Loss DebtSecuritiesAvailableForSaleRealizedGainLoss	0	usd
CY2023Q1	us-gaap	Debt Securities Available For Sale Realized Gain Loss DebtSecuritiesAvailableForSaleRealizedGainLoss	1000	usd
CY2024Q1	isba	Availableforsale Securities Income Tax Expense Benefit On Realized Gain Loss AvailableforsaleSecuritiesIncomeTaxExpenseBenefitOnRealizedGainLoss	0	usd
CY2023Q1	isba	Availableforsale Securities Income Tax Expense Benefit On Realized Gain Loss AvailableforsaleSecuritiesIncomeTaxExpenseBenefitOnRealizedGainLoss	0	usd
CY2024Q1	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Accumulated Loss DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss	87000	usd
CY2024Q1	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months	14350000	usd
CY2024Q1	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer Accumulated Loss DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss	35470000	usd
CY2024Q1	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger	468337000	usd
CY2024Q1	us-gaap	Debt Securities Available For Sale Unrealized Loss Position Accumulated Loss DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss	35557000	usd
CY2024Q1	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Number Of Positions DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsNumberOfPositions	40	securities
CY2024Q1	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer Number Of Positions DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerNumberOfPositions	218	securities
CY2024Q1	us-gaap	Debt Securities Available For Sale Unrealized Loss Position Number Of Positions DebtSecuritiesAvailableForSaleUnrealizedLossPositionNumberOfPositions	258	securities
CY2023Q4	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Accumulated Loss DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss	159000	usd
CY2023Q4	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months	11736000	usd
CY2023Q4	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer Accumulated Loss DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss	32699000	usd
CY2023Q4	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger	467719000	usd
CY2023Q4	us-gaap	Debt Securities Available For Sale Unrealized Loss Position Accumulated Loss DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss	32858000	usd
CY2023Q4	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Number Of Positions DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsNumberOfPositions	22	securities
CY2023Q4	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer Number Of Positions DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerNumberOfPositions	186	securities
CY2023Q4	us-gaap	Debt Securities Available For Sale Unrealized Loss Position Number Of Positions DebtSecuritiesAvailableForSaleUnrealizedLossPositionNumberOfPositions	208	securities
CY2024Q1	us-gaap	Loans And Leases Receivable Net Of Deferred Income LoansAndLeasesReceivableNetOfDeferredIncome	1365508000	usd
CY2024Q1	isba	Loan Portfolio Classes And Segments As Percentageof Aggregate Loan LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	1.0000
CY2023Q4	us-gaap	Loans And Leases Receivable Net Of Deferred Income LoansAndLeasesReceivableNetOfDeferredIncome	1349463000	usd
CY2023Q4	isba	Loan Portfolio Classes And Segments As Percentageof Aggregate Loan LoanPortfolioClassesAndSegmentsAsPercentageofAggregateLoan	1.0000
CY2024Q1	isba	Financing Receivable Continuing Performance Accrual Of Interest Threshold Period FinancingReceivableContinuingPerformanceAccrualOfInterestThresholdPeriod	P6M
CY2024Q1	us-gaap	Loans And Leases Receivable Impaired Nonperforming Nonaccrual Of Interest LoansAndLeasesReceivableImpairedNonperformingNonaccrualOfInterest	1283000	usd
CY2024Q1	us-gaap	Financing Receivable Nonaccrual No Allowance FinancingReceivableNonaccrualNoAllowance	934000	usd
CY2023Q4	us-gaap	Loans And Leases Receivable Impaired Nonperforming Nonaccrual Of Interest LoansAndLeasesReceivableImpairedNonperformingNonaccrualOfInterest	982000	usd
CY2023Q4	us-gaap	Financing Receivable Nonaccrual No Allowance FinancingReceivableNonaccrualNoAllowance	926000	usd
CY2024Q1	us-gaap	Loans And Leases Receivable Gross Carrying Amount LoansAndLeasesReceivableGrossCarryingAmount	1365508000	usd
CY2024Q1	us-gaap	Financing Receivable Recorded Investment90 Days Past Due And Still Accruing FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing	0	usd
CY2023Q4	us-gaap	Loans And Leases Receivable Gross Carrying Amount LoansAndLeasesReceivableGrossCarryingAmount	1349463000	usd
CY2023Q4	us-gaap	Financing Receivable Recorded Investment90 Days Past Due And Still Accruing FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing	87000	usd
CY2024Q1	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<div style="margin-bottom:9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Internally assigned credit risk ratings are reviewed, at a minimum, when loans are renewed or when management has knowledge of improvements or deterioration of the credit quality of individual credits. Descriptions of the internally assigned credit risk ratings for commercial and agricultural loans are as follows:</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">1. EXCELLENT – Substantially Risk Free</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit has strong financial condition and solid earnings history, characterized by:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">High liquidity, strong cash flow, low leverage.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Unquestioned ability to meet all obligations when due.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Experienced management, with management succession in place.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Secured by cash.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">2. HIGH QUALITY – Limited Risk</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit with sound financial condition and a positive trend in earnings supplemented by:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Favorable liquidity and leverage ratios.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Ability to meet all obligations when due.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Management with successful track record.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Steady and satisfactory earnings history.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">If loan is secured, collateral is of high quality and readily marketable.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Access to alternative financing.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Well defined primary and secondary source of repayment.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">If supported by guaranty, the financial strength and liquidity of the guarantor(s) are clearly evident.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">3.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">HIGH SATISFACTORY – Reasonable Risk</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit with satisfactory financial condition and further characterized by:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Working capital adequate to support operations.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Cash flow sufficient to pay debts as scheduled.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Management experience and depth appear favorable.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Loan performing according to terms.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">If loan is secured, collateral is acceptable and loan is fully protected.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">4. LOW SATISFACTORY – Acceptable Risk</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit with bankable risks, although some signs of weaknesses are shown:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Would include most start-up businesses.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Occasional instances of trade slowness or repayment delinquency – may have been 10-30 days slow within the past year.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Management’s abilities are apparent yet unproven.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Weakness in primary source of repayment with adequate secondary source of repayment.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Loan structure generally in accordance with policy.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">If secured, loan collateral coverage is marginal.</span></div><div style="margin-bottom:9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">To be classified as less than satisfactory, only one of the following criteria must be met.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">5. SPECIAL MENTION – Criticized</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit constitutes an undue and unwarranted credit risk but not to the point of justifying a classification of substandard. The credit risk may be relatively minor yet constitutes an unwarranted risk in light of the circumstances surrounding a specific loan:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Downward trend in sales, profit levels, and margins.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Impaired working capital position.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Cash flow is strained in order to meet debt repayment.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Loan delinquency (30-60 days) and overdrafts may occur.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Shrinking equity cushion.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Diminishing primary source of repayment and questionable secondary source.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Management abilities are questionable.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Weak industry conditions.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Litigation pending against the borrower.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Loan may need to be restructured to improve collateral position or reduce payments.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Collateral or guaranty offers limited protection.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Negative debt service coverage, however the credit is well collateralized and payments are current.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">6. SUBSTANDARD – Classified</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit is inadequately protected by the current net worth and paying capacity of the borrower or of the collateral pledged. There is a distinct possibility we will implement collection procedures if the loan deficiencies are not corrected. Any commercial loan placed in nonaccrual status will be rated “7” or worse. In addition, the following characteristics may apply:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Sustained losses have severely eroded the equity and cash flow.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Deteriorating liquidity.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Serious management problems or internal fraud.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Original repayment terms liberalized.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Likelihood of bankruptcy.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Inability to access other funding sources.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Reliance on secondary source of repayment.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Litigation filed against borrower.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Interest non-accrual may be warranted.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Collateral provides little or no value.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Requires excessive attention of the loan officer.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Borrower is uncooperative with loan officer.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">7.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">VULNERABLE – Classified</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit is considered “Substandard” and warrants placing in nonaccrual status. Risk of loss is being evaluated and exit strategy options are under review. Other characteristics that may apply:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Insufficient cash flow to service debt.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Minimal or no payments being received.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Limited options available to avoid the collection process.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Transition status, expect action will take place to collect loan without immediate progress being made.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">8. DOUBTFUL – Workout</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit has all the weaknesses inherent in a “Substandard” loan with the added characteristic that collection and/or liquidation is pending. The possibility of a loss is extremely high, but its classification as a loss is deferred until liquidation procedures are completed, or reasonably estimable. Other characteristics that may apply:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Normal operations are severely diminished or have ceased.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Seriously impaired cash flow.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Original repayment terms materially altered.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Secondary source of repayment is inadequate.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Survivability as a “going concern” is impossible.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Collection process has begun.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Bankruptcy petition has been filed.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Judgments have been filed.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Portion of the loan balance has been charged-off.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">9. LOSS – Charge-off</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit is considered uncollectible and of such little value that their continuance as bankable assets is not warranted. This classification is for charged-off loans but does not mean that the asset has absolutely no recovery or salvage value. These loans are further characterized by:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Liquidation or reorganization under bankruptcy, with poor prospects of collection.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Fraudulently overstated assets and/or earnings.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Collateral has marginal or no value.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Debtor cannot be located.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Over 120 days delinquent.</span></div>
CY2024Q1	us-gaap	Loans And Leases Receivable Impaired Commitment To Lend LoansAndLeasesReceivableImpairedCommitmentToLend	0	usd
CY2023Q1	us-gaap	Financing Receivable Modifications Subsequent Default Recorded Investment1 FinancingReceivableModificationsSubsequentDefaultRecordedInvestment1	0	usd
CY2024Q1	us-gaap	Financing Receivable Modifications Subsequent Default Recorded Investment1 FinancingReceivableModificationsSubsequentDefaultRecordedInvestment1	0	usd
CY2023Q4	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	13108000	usd
CY2024Q1	us-gaap	Financing Receivable Allowance For Credit Losses Write Offs FinancingReceivableAllowanceForCreditLossesWriteOffs	191000	usd
CY2024Q1	us-gaap	Financing Receivable Allowance For Credit Losses Recovery FinancingReceivableAllowanceForCreditLossesRecovery	145000	usd
CY2024Q1	us-gaap	Provision For Loan Losses Expensed ProvisionForLoanLossesExpensed	328000	usd
CY2024Q1	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	13390000	usd
CY2022Q4	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9850000	usd
CY2023Q1	us-gaap	Financing Receivable Allowance For Credit Losses Write Offs FinancingReceivableAllowanceForCreditLossesWriteOffs	101000	usd
CY2023Q1	us-gaap	Financing Receivable Allowance For Credit Losses Recovery FinancingReceivableAllowanceForCreditLossesRecovery	110000	usd
CY2023Q1	us-gaap	Provision For Loan Losses Expensed ProvisionForLoanLossesExpensed	37000	usd
CY2023Q1	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	12640000	usd
CY2024Q1	us-gaap	Securities Sold Under Agreements To Repurchase Fair Value Of Collateral SecuritiesSoldUnderAgreementsToRepurchaseFairValueOfCollateral	67088000	usd
CY2023Q4	us-gaap	Securities Sold Under Agreements To Repurchase Fair Value Of Collateral SecuritiesSoldUnderAgreementsToRepurchaseFairValueOfCollateral	67764000	usd
CY2024Q1	us-gaap	Federal Home Loan Bank Advances General Debt Obligations Disclosures Collateral Pledged1 FederalHomeLoanBankAdvancesGeneralDebtObligationsDisclosuresCollateralPledged1	377896000	usd
CY2023Q4	us-gaap	Federal Home Loan Bank Advances General Debt Obligations Disclosures Collateral Pledged1 FederalHomeLoanBankAdvancesGeneralDebtObligationsDisclosuresCollateralPledged1	391529000	usd
CY2024Q1	us-gaap	Securities Sold Under Agreements To Repurchase Fair Value Of Collateral SecuritiesSoldUnderAgreementsToRepurchaseFairValueOfCollateral	67088000	usd
CY2023Q4	us-gaap	Securities Sold Under Agreements To Repurchase Fair Value Of Collateral SecuritiesSoldUnderAgreementsToRepurchaseFairValueOfCollateral	67764000	usd
CY2024Q1	us-gaap	Deposit Liabilities Collateral Issued Financial Instruments DepositLiabilitiesCollateralIssuedFinancialInstruments	93455000	usd
CY2023Q4	us-gaap	Deposit Liabilities Collateral Issued Financial Instruments DepositLiabilitiesCollateralIssuedFinancialInstruments	84099000	usd
CY2024Q1	isba	Pledged Financial Instruments Not Separately Reported Securities And Loans Receivable Pledged As Collateral PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesAndLoansReceivablePledgedAsCollateral	538439000	usd
CY2023Q4	isba	Pledged Financial Instruments Not Separately Reported Securities And Loans Receivable Pledged As Collateral PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesAndLoansReceivablePledgedAsCollateral	543392000	usd
CY2024Q1	isba	Pledged Financial Instruments Availablefor Sale Securitieswithout Single Maturity Date PledgedFinancialInstrumentsAvailableforSaleSecuritieswithoutSingleMaturityDate	67088000	usd
CY2023Q4	isba	Pledged Financial Instruments Availablefor Sale Securitieswithout Single Maturity Date PledgedFinancialInstrumentsAvailableforSaleSecuritieswithoutSingleMaturityDate	67764000	usd
CY2024Q1	us-gaap	Debt Instrument Unused Borrowing Capacity Amount DebtInstrumentUnusedBorrowingCapacityAmount	374707000	usd
CY2024Q1	us-gaap	Subordinated Borrowing Interest Rate SubordinatedBorrowingInterestRate	0.0325
CY2023	us-gaap	Subordinated Borrowing Interest Rate SubordinatedBorrowingInterestRate	0.0325
CY2024Q1	us-gaap	Subordinated Debt SubordinatedDebt	29357000	usd
CY2023Q4	us-gaap	Subordinated Debt SubordinatedDebt	29335000	usd
CY2024Q1	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7493334	shares
CY2023Q1	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7556585	shares
CY2024Q1	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	7507739	shares
CY2023Q1	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	7634417	shares
CY2024Q1	us-gaap	Net Income Loss NetIncomeLoss	3131000	usd
CY2023Q1	us-gaap	Net Income Loss NetIncomeLoss	5321000	usd
CY2024Q1	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.42
CY2023Q1	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.70
CY2024Q1	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.42
CY2023Q1	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.70
CY2024Q1	us-gaap	Professional Fees ProfessionalFees	513000	usd
CY2023Q1	us-gaap	Professional Fees ProfessionalFees	535000	usd
CY2024Q1	isba	At Mand Debit Card Expense ATMandDebitCardExpense	469000	usd
CY2023Q1	isba	At Mand Debit Card Expense ATMandDebitCardExpense	400000	usd
CY2024Q1	us-gaap	Federal Deposit Insurance Corporation Premium Expense FederalDepositInsuranceCorporationPremiumExpense	252000	usd
CY2023Q1	us-gaap	Federal Deposit Insurance Corporation Premium Expense FederalDepositInsuranceCorporationPremiumExpense	228000	usd
CY2024Q1	us-gaap	Marketing Expense MarketingExpense	244000	usd
CY2023Q1	us-gaap	Marketing Expense MarketingExpense	245000	usd
CY2024Q1	isba	Memberships And Subscriptions Expense MembershipsAndSubscriptionsExpense	228000	usd
CY2023Q1	isba	Memberships And Subscriptions Expense MembershipsAndSubscriptionsExpense	240000	usd
CY2024Q1	us-gaap	Expense Related To Distribution Or Servicing And Underwriting Fees ExpenseRelatedToDistributionOrServicingAndUnderwritingFees	183000	usd
CY2023Q1	us-gaap	Expense Related To Distribution Or Servicing And Underwriting Fees ExpenseRelatedToDistributionOrServicingAndUnderwritingFees	215000	usd
CY2024Q1	isba	Donationsandcommunityrelations Donationsandcommunityrelations	182000	usd
CY2023Q1	isba	Donationsandcommunityrelations Donationsandcommunityrelations	184000	usd
CY2024Q1	us-gaap	Noninterest Expense Directors Fees NoninterestExpenseDirectorsFees	176000	usd
CY2023Q1	us-gaap	Noninterest Expense Directors Fees NoninterestExpenseDirectorsFees	204000	usd
CY2024Q1	isba	Other Noninterest Expense Miscellaneous OtherNoninterestExpenseMiscellaneous	708000	usd
CY2023Q1	isba	Other Noninterest Expense Miscellaneous OtherNoninterestExpenseMiscellaneous	756000	usd
CY2024Q1	us-gaap	Other Noninterest Expense OtherNoninterestExpense	2955000	usd
CY2023Q1	us-gaap	Other Noninterest Expense OtherNoninterestExpense	3007000	usd
CY2024Q1	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21
CY2024Q1	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21
CY2023Q1	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21
CY2023Q1	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21
CY2024Q1	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.21
CY2024Q1	us-gaap	Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	765000	usd
CY2023Q1	us-gaap	Income Tax Reconciliation Income Tax Expense Benefit At Federal Statutory Income Tax Rate IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate	1345000	usd
CY2024Q1	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Municipal Securities Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeMunicipalSecuritiesAmount	121000	usd
CY2023Q1	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Municipal Securities Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeMunicipalSecuritiesAmount	148000	usd
CY2024Q1	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Corporate Owned Life Insurance Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeCorporateOwnedLifeInsuranceAmount	51000	usd
CY2023Q1	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Corporate Owned Life Insurance Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeCorporateOwnedLifeInsuranceAmount	47000	usd
CY2024Q1	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Other Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeOtherAmount	6000	usd
CY2023Q1	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income Other Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeOtherAmount	7000	usd
CY2024Q1	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income And Tax Credits Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeAndTaxCreditsAmount	178000	usd
CY2023Q1	isba	Effective Income Tax Rate Reconciliation Tax Exempt Income And Tax Credits Amount EffectiveIncomeTaxRateReconciliationTaxExemptIncomeAndTaxCreditsAmount	202000	usd
CY2024Q1	us-gaap	Income Tax Reconciliation Nondeductible Expense IncomeTaxReconciliationNondeductibleExpense	8000	usd
CY2023Q1	us-gaap	Income Tax Reconciliation Nondeductible Expense IncomeTaxReconciliationNondeductibleExpense	9000	usd
CY2024Q1	us-gaap	Income Tax Reconciliation Tax Credits IncomeTaxReconciliationTaxCredits	84000	usd
CY2023Q1	us-gaap	Income Tax Reconciliation Tax Credits IncomeTaxReconciliationTaxCredits	68000	usd
CY2024Q1	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	511000	usd
CY2023Q1	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	1084000	usd
CY2023Q4	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-25896000	usd
CY2022Q4	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-37194000	usd
CY2024Q1	us-gaap	Other Comprehensive Income Loss Before Reclassifications Before Tax OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax	-2926000	usd
CY2023Q1	us-gaap	Other Comprehensive Income Loss Before Reclassifications Before Tax OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax	8610000	usd
CY2024Q1	us-gaap	Reclassification From Accumulated Other Comprehensive Income Current Period Before Tax ReclassificationFromAccumulatedOtherComprehensiveIncomeCurrentPeriodBeforeTax	0	usd
CY2023Q1	us-gaap	Reclassification From Accumulated Other Comprehensive Income Current Period Before Tax ReclassificationFromAccumulatedOtherComprehensiveIncomeCurrentPeriodBeforeTax	-1000	usd
CY2024Q1	us-gaap	Other Comprehensive Income Loss Before Tax OtherComprehensiveIncomeLossBeforeTax	-2926000	usd
CY2023Q1	us-gaap	Other Comprehensive Income Loss Before Tax OtherComprehensiveIncomeLossBeforeTax	8609000	usd
CY2024Q1	us-gaap	Other Comprehensive Income Loss Tax OtherComprehensiveIncomeLossTax	-632000	usd
CY2023Q1	us-gaap	Other Comprehensive Income Loss Tax OtherComprehensiveIncomeLossTax	1729000	usd
CY2024Q1	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-2294000	usd
CY2023Q1	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	6880000	usd
CY2024Q1	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-28190000	usd
CY2023Q1	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-30314000	usd
CY2024Q1	us-gaap	Assets Fair Value Disclosure AssetsFairValueDisclosure	518753000	usd
CY2023Q4	us-gaap	Assets Fair Value Disclosure AssetsFairValueDisclosure	529231000	usd
CY2024Q1	isba	Percentage Of Reportable Segment Assets And Operating Results PercentageOfReportableSegmentAssetsAndOperatingResults	0.90
CY2023Q1	isba	Percentage Of Reportable Segment Assets And Operating Results PercentageOfReportableSegmentAssetsAndOperatingResults	0.90
CY2023Q4	isba	Percentage Of Reportable Segment Assets And Operating Results PercentageOfReportableSegmentAssetsAndOperatingResults	0.90
CY2024Q1	isba	Financing Receivable Continuing Performance Accrual Of Interest Threshold Period FinancingReceivableContinuingPerformanceAccrualOfInterestThresholdPeriod	P6M

Files In Submission

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0000842517-24-000088-index.html	Edgar Link	pending
0000842517-24-000088.txt	Edgar Link	pending
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Financial_Report.xlsx	Edgar Link	pending
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isba-20240331_def.xml	Edgar Link	unprocessable

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$ISBA
Isabella Bank Corp Stock $isba

2024 Q2 Form 10-Q Financial Statement

#000084251724000088 Filed on May 02, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ISBA Isabella Bank Corp Stock $isba

2024 Q2 Form 10-Q Financial Statement

#000084251724000088 Filed on May 02, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ISBA
Isabella Bank Corp Stock $isba