$ISBA
Isabella Bank Corp Stock $isba

$isba Overview Financials Valuation SEC Filings Company Website

2024 Q3 Form 10-Q Financial Statement

#000084251724000146 Filed on August 12, 2024

Income Statement

Concept	2024 Q3	2024 Q2
Revenue		$22.09M
YoY Change		13.3%
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
YoY Change		-6.99%
% of Gross Profit
Operating Expenses
YoY Change
Operating Profit
YoY Change
Interest Expense		$8.538M
YoY Change		77.28%
% of Operating Profit
Other Income/Expense, Net
YoY Change
Pretax Income		$4.093M
YoY Change		-26.23%
Income Tax		$612.0K
% Of Pretax Income		14.95%
Net Earnings		$3.481M
YoY Change		-24.82%
Net Earnings / Revenue		15.76%
Basic Earnings Per Share		$0.47
Diluted Earnings Per Share		$0.46
COMMON SHARES
Basic Shares Outstanding	7.445M shares	7.475M shares
Diluted Shares Outstanding		7.495M shares

Balance Sheet

Concept	2024 Q3	2024 Q2
SHORT-TERM ASSETS
Cash & Short-Term Investments
YoY Change
Cash & Equivalents	$27.38M	$23.56M
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	$27.67M	$27.84M
YoY Change	2.65%	5.53%
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	$2.107B	$2.060B
YoY Change	-0.55%	0.87%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable
YoY Change
Accrued Expenses		$17.02M
YoY Change		-3.73%
Deferred Revenue
YoY Change
Short-Term Debt		$44.19M
YoY Change		19.11%
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities		$61.21M
YoY Change		11.74%
LONG-TERM LIABILITIES
Long-Term Debt		$29.38M
YoY Change		0.31%
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities		$29.38M
YoY Change		0.31%
TOTAL LIABILITIES
Total Short-Term Liabilities		$61.21M
Total Long-Term Liabilities		$29.38M
Total Liabilities		$1.858B
YoY Change		0.21%
SHAREHOLDERS EQUITY
Retained Earnings		$99.81M
YoY Change		7.12%
Common Stock		$126.1M
YoY Change		-0.12%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity		$202.2M
YoY Change
Total Liabilities & Shareholders Equity		$2.060B
YoY Change		0.87%

Cashflow Statement

Concept	2024 Q3	2024 Q2
OPERATING ACTIVITIES
Net Income		$3.481M
YoY Change		-24.82%
Depreciation, Depletion And Amortization		$519.0K
YoY Change		-6.99%
Cash From Operating Activities		$5.439M
YoY Change		-26.22%
INVESTING ACTIVITIES
Capital Expenditures		$411.0K
YoY Change		-30.92%
Acquisitions
YoY Change
Other Investing Activities		-$4.334M
YoY Change		-87.08%
Cash From Investing Activities		-$4.745M
YoY Change		-86.1%
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
YoY Change		-94.41%
NET CHANGE
Cash From Operating Activities		5.439M
Cash From Investing Activities		-4.745M
Cash From Financing Activities		-2.353M
Net Change In Cash		-1.659M
YoY Change		-97.59%
FREE CASH FLOW
Cash From Operating Activities		$5.439M
Capital Expenditures		$411.0K
Free Cash Flow		$5.028M
YoY Change		-25.81%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	10728000	usd
	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	846000	usd
	isba	Share Based Compensation Shares Transferred From Trust To Common Stock Value ShareBasedCompensationSharesTransferredFromTrustToCommonStockValue	0	usd
	isba	Deferred Compensation Arrangementwith Individual Deferred Fees Contribution DeferredCompensationArrangementwithIndividualDeferredFeesContribution	428000	usd
	isba	Stock Repurchased During Period For Deferred Compensation Obligations Value StockRepurchasedDuringPeriodForDeferredCompensationObligationsValue	976000	usd
	isba	Stock Repurchased During Period Excluding Stock For Deferred Compensation Obligations Value StockRepurchasedDuringPeriodExcludingStockForDeferredCompensationObligationsValue	2409000	usd
	us-gaap	Common Stock Dividends Per Share Cash Paid CommonStockDividendsPerShareCashPaid	0.56
	us-gaap	Dividends Common Stock Cash DividendsCommonStockCash	4107000	usd
CY2023Q2	us-gaap	Stockholders Equity StockholdersEquity	188431000	usd
CY2023Q4	us-gaap	Stockholders Equity StockholdersEquity	202402000	usd
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	4872000	usd
	us-gaap	Stock Issued During Period Value New Issues StockIssuedDuringPeriodValueNewIssues	840000	usd
	isba	Share Based Compensation Shares Transferred From Trust To Common Stock Value ShareBasedCompensationSharesTransferredFromTrustToCommonStockValue	0	usd
	isba	Deferred Compensation Arrangementwith Individual Deferred Fees Contribution DeferredCompensationArrangementwithIndividualDeferredFeesContribution	279000	usd
	isba	Stock Repurchased During Period For Deferred Compensation Obligations Value StockRepurchasedDuringPeriodForDeferredCompensationObligationsValue	701000	usd
	isba	Stock Repurchased During Period Excluding Stock For Deferred Compensation Obligations Value StockRepurchasedDuringPeriodExcludingStockForDeferredCompensationObligationsValue	1402000	usd
	us-gaap	Common Stock Dividends Per Share Cash Paid CommonStockDividendsPerShareCashPaid	0.56
	us-gaap	Dividends Common Stock Cash DividendsCommonStockCash	4086000	usd
CY2024Q2	us-gaap	Stockholders Equity StockholdersEquity	202249000	usd
	us-gaap	Net Income Loss NetIncomeLoss	6612000	usd
	us-gaap	Net Income Loss NetIncomeLoss	9951000	usd
	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	562000	usd
	us-gaap	Provision For Loan Lease And Other Losses ProvisionForLoanLeaseAndOtherLosses	237000	usd
	us-gaap	Depreciation Depreciation	1025000	usd
	us-gaap	Depreciation Depreciation	994000	usd
	us-gaap	Investment Income Net Amortization Of Discount And Premium InvestmentIncomeNetAmortizationOfDiscountAndPremium	-692000	usd
	us-gaap	Investment Income Net Amortization Of Discount And Premium InvestmentIncomeNetAmortizationOfDiscountAndPremium	-745000	usd
	isba	Bank Owned Life Insurance Income Netof Expense BankOwnedLifeInsuranceIncomeNetofExpense	490000	usd
	isba	Bank Owned Life Insurance Income Netof Expense BankOwnedLifeInsuranceIncomeNetofExpense	445000	usd
	us-gaap	Share Based Compensation ShareBasedCompensation	324000	usd
	us-gaap	Share Based Compensation ShareBasedCompensation	556000	usd
	us-gaap	Payments For Origination Of Mortgage Loans Held For Sale PaymentsForOriginationOfMortgageLoansHeldForSale	4214000	usd
	us-gaap	Payments For Origination Of Mortgage Loans Held For Sale PaymentsForOriginationOfMortgageLoansHeldForSale	3719000	usd
	us-gaap	Proceeds From Sale Of Mortgage Loans Held For Sale ProceedsFromSaleOfMortgageLoansHeldForSale	3678000	usd
	us-gaap	Proceeds From Sale Of Mortgage Loans Held For Sale ProceedsFromSaleOfMortgageLoansHeldForSale	3859000	usd
	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	-261000	usd
	us-gaap	Increase Decrease In Other Operating Assets IncreaseDecreaseInOtherOperatingAssets	-2555000	usd
	us-gaap	Increase Decrease In Other Accrued Liabilities IncreaseDecreaseInOtherAccruedLiabilities	330000	usd
	us-gaap	Increase Decrease In Other Accrued Liabilities IncreaseDecreaseInOtherAccruedLiabilities	208000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	8780000	usd
	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	14941000	usd
	isba	Proceeds From Sales Maturities Prepayments And Calls Of Debt Securities Available For Sale ProceedsFromSalesMaturitiesPrepaymentsAndCallsOfDebtSecuritiesAvailableForSale	19587000	usd
	isba	Proceeds From Sales Maturities Prepayments And Calls Of Debt Securities Available For Sale ProceedsFromSalesMaturitiesPrepaymentsAndCallsOfDebtSecuritiesAvailableForSale	56377000	usd
	us-gaap	Payments To Acquire Available For Sale Securities Debt PaymentsToAcquireAvailableForSaleSecuritiesDebt	0	usd
	us-gaap	Payments To Acquire Available For Sale Securities Debt PaymentsToAcquireAvailableForSaleSecuritiesDebt	6166000	usd
	us-gaap	Payments For Proceeds From Loans And Leases PaymentsForProceedsFromLoansAndLeases	33078000	usd
	us-gaap	Payments For Proceeds From Loans And Leases PaymentsForProceedsFromLoansAndLeases	70397000	usd
	us-gaap	Proceeds From Sale Of Foreclosed Assets ProceedsFromSaleOfForeclosedAssets	182000	usd
	us-gaap	Proceeds From Sale Of Foreclosed Assets ProceedsFromSaleOfForeclosedAssets	279000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	1229000	usd
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	1824000	usd
	us-gaap	Payments To Acquire Other Investments PaymentsToAcquireOtherInvestments	3000	usd
	us-gaap	Payments To Acquire Other Investments PaymentsToAcquireOtherInvestments	612000	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-14541000	usd
	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	-22343000	usd
	us-gaap	Increase Decrease In Deposits IncreaseDecreaseInDeposits	-1396000	usd
	us-gaap	Increase Decrease In Deposits IncreaseDecreaseInDeposits	-29327000	usd
	us-gaap	Increase Decrease In Federal Funds Purchased And Securities Sold Under Agreements To Repurchase Net IncreaseDecreaseInFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchaseNet	-2607000	usd
	us-gaap	Increase Decrease In Federal Funds Purchased And Securities Sold Under Agreements To Repurchase Net IncreaseDecreaseInFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchaseNet	-20669000	usd
	us-gaap	Increase Decrease In Loans From Other Federal Home Loan Banks IncreaseDecreaseInLoansFromOtherFederalHomeLoanBanks	5000000	usd
	us-gaap	Increase Decrease In Loans From Other Federal Home Loan Banks IncreaseDecreaseInLoansFromOtherFederalHomeLoanBanks	55000000	usd
	us-gaap	Payments Of Dividends Common Stock PaymentsOfDividendsCommonStock	4086000	usd
	us-gaap	Payments Of Dividends Common Stock PaymentsOfDividendsCommonStock	4107000	usd
	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	840000	usd
	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	846000	usd
	us-gaap	Payments For Repurchase Of Common Stock PaymentsForRepurchaseOfCommonStock	1402000	usd
	us-gaap	Payments For Repurchase Of Common Stock PaymentsForRepurchaseOfCommonStock	2409000	usd
	isba	Payments For Repurchase Of Common Stock For Deferred Compensation Obligations PaymentsForRepurchaseOfCommonStockForDeferredCompensationObligations	701000	usd
	isba	Payments For Repurchase Of Common Stock For Deferred Compensation Obligations PaymentsForRepurchaseOfCommonStockForDeferredCompensationObligations	976000	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-4352000	usd
	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	-1642000	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-10113000	usd
	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-9044000	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
CY2024Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	23559000	usd
CY2023Q2	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	29880000	usd
	us-gaap	Interest Paid Net InterestPaidNet	16651000	usd
	us-gaap	Interest Paid Net InterestPaidNet	7715000	usd
	us-gaap	Income Taxes Paid IncomeTaxesPaid	800000	usd
	us-gaap	Income Taxes Paid IncomeTaxesPaid	1400000	usd
	isba	Investment Of Low Income Housing Tax Credits Non Cash Component InvestmentOfLowIncomeHousingTaxCreditsNonCashComponent	0	usd
	isba	Investment Of Low Income Housing Tax Credits Non Cash Component InvestmentOfLowIncomeHousingTaxCreditsNonCashComponent	5000000	usd
	us-gaap	Transfer To Other Real Estate TransferToOtherRealEstate	330000	usd
	us-gaap	Transfer To Other Real Estate TransferToOtherRealEstate	170000	usd
CY2024Q2	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	539695000	usd
CY2024Q2	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Gain Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax	464000	usd
CY2024Q2	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Loss Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax	34513000	usd
CY2024Q2	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	505646000	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
CY2024Q2	us-gaap	Available For Sale Securities Debt Maturities Next Rolling Twelve Months Amortized Cost Basis AvailableForSaleSecuritiesDebtMaturitiesNextRollingTwelveMonthsAmortizedCostBasis	35535000	usd
CY2024Q2	us-gaap	Available For Sale Securities Debt Maturities Rolling Year Two Through Five Amortized Cost Basis AvailableForSaleSecuritiesDebtMaturitiesRollingYearTwoThroughFiveAmortizedCostBasis	235344000	usd
CY2024Q2	us-gaap	Available For Sale Securities Debt Maturities Rolling Year Six Through Ten Amortized Cost Basis AvailableForSaleSecuritiesDebtMaturitiesRollingYearSixThroughTenAmortizedCostBasis	26592000	usd
CY2024Q2	us-gaap	Available For Sale Securities Debt Maturities Rolling After Year Ten Amortized Cost Basis AvailableForSaleSecuritiesDebtMaturitiesRollingAfterYearTenAmortizedCostBasis	28480000	usd
CY2024Q2	isba	Availableforsale Securities With Variable Monthly Payments Or Without Single Maturity Date Amortized Cost Basis AvailableforsaleSecuritiesWithVariableMonthlyPaymentsOrWithoutSingleMaturityDateAmortizedCostBasis	213744000	usd
CY2024Q2	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	539695000	usd
CY2024Q2	us-gaap	Available For Sale Securities Debt Maturities Next Rolling Twelve Months Fair Value AvailableForSaleSecuritiesDebtMaturitiesNextRollingTwelveMonthsFairValue	35351000	usd
CY2024Q2	us-gaap	Available For Sale Securities Debt Maturities Rolling Year Two Through Five Fair Value AvailableForSaleSecuritiesDebtMaturitiesRollingYearTwoThroughFiveFairValue	219602000	usd
CY2024Q2	us-gaap	Available For Sale Securities Debt Maturities Rolling Year Six Through Ten Fair Value AvailableForSaleSecuritiesDebtMaturitiesRollingYearSixThroughTenFairValue	24268000	usd
CY2024Q2	us-gaap	Available For Sale Securities Debt Maturities Rolling After Year Ten Fair Value AvailableForSaleSecuritiesDebtMaturitiesRollingAfterYearTenFairValue	26167000	usd
CY2024Q2	isba	Availableforsale Securities With Variable Monthly Payments Or Without Single Maturity Date Fair Value AvailableforsaleSecuritiesWithVariableMonthlyPaymentsOrWithoutSingleMaturityDateFairValue	200258000	usd
CY2024Q2	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	505646000	usd
CY2024Q2	us-gaap	Proceeds From Sale Of Available For Sale Securities Debt ProceedsFromSaleOfAvailableForSaleSecuritiesDebt	0	usd
CY2023Q2	us-gaap	Proceeds From Sale Of Available For Sale Securities Debt ProceedsFromSaleOfAvailableForSaleSecuritiesDebt	13944000	usd
	us-gaap	Proceeds From Sale Of Available For Sale Securities Debt ProceedsFromSaleOfAvailableForSaleSecuritiesDebt	0	usd
	us-gaap	Proceeds From Sale Of Available For Sale Securities Debt ProceedsFromSaleOfAvailableForSaleSecuritiesDebt	18089000	usd
CY2024Q2	us-gaap	Debt Securities Available For Sale Realized Gain Loss DebtSecuritiesAvailableForSaleRealizedGainLoss	0	usd
CY2023Q2	us-gaap	Debt Securities Available For Sale Realized Gain Loss DebtSecuritiesAvailableForSaleRealizedGainLoss	66000	usd
	us-gaap	Debt Securities Available For Sale Realized Gain Loss DebtSecuritiesAvailableForSaleRealizedGainLoss	0	usd
	us-gaap	Debt Securities Available For Sale Realized Gain Loss DebtSecuritiesAvailableForSaleRealizedGainLoss	67000	usd
CY2024Q2	isba	Availableforsale Securities Income Tax Expense Benefit On Realized Gain Loss AvailableforsaleSecuritiesIncomeTaxExpenseBenefitOnRealizedGainLoss	0	usd
CY2023Q2	isba	Availableforsale Securities Income Tax Expense Benefit On Realized Gain Loss AvailableforsaleSecuritiesIncomeTaxExpenseBenefitOnRealizedGainLoss	14000	usd
	isba	Availableforsale Securities Income Tax Expense Benefit On Realized Gain Loss AvailableforsaleSecuritiesIncomeTaxExpenseBenefitOnRealizedGainLoss	0	usd
	isba	Availableforsale Securities Income Tax Expense Benefit On Realized Gain Loss AvailableforsaleSecuritiesIncomeTaxExpenseBenefitOnRealizedGainLoss	14000	usd
CY2024Q2	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Accumulated Loss DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss	379000	usd
CY2024Q2	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months	26922000	usd
CY2024Q2	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer Accumulated Loss DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss	34134000	usd
CY2024Q2	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger	463166000	usd
CY2024Q2	us-gaap	Debt Securities Available For Sale Unrealized Loss Position Accumulated Loss DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss	34513000	usd
CY2024Q2	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position Less Than12 Months Number Of Positions DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsNumberOfPositions	210	securities
CY2024Q2	us-gaap	Debt Securities Available For Sale Continuous Unrealized Loss Position12 Months Or Longer Number Of Positions DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerNumberOfPositions	198	securities
CY2024Q2	us-gaap	Debt Securities Available For Sale Unrealized Loss Position Number Of Positions DebtSecuritiesAvailableForSaleUnrealizedLossPositionNumberOfPositions	408	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
CY2024Q2	us-gaap	Loans And Leases Receivable Net Of Deferred Income LoansAndLeasesReceivableNetOfDeferredIncome	1381636000	usd
CY2024Q2	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
	isba	Financing Receivable Continuing Performance Accrual Of Interest Threshold Period FinancingReceivableContinuingPerformanceAccrualOfInterestThresholdPeriod	P6M
CY2024Q2	us-gaap	Loans And Leases Receivable Impaired Nonperforming Nonaccrual Of Interest LoansAndLeasesReceivableImpairedNonperformingNonaccrualOfInterest	994000	usd
CY2024Q2	us-gaap	Financing Receivable Nonaccrual No Allowance FinancingReceivableNonaccrualNoAllowance	857000	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
CY2024Q2	us-gaap	Loans And Leases Receivable Gross Carrying Amount LoansAndLeasesReceivableGrossCarryingAmount	1381636000	usd
CY2024Q2	us-gaap	Financing Receivable Recorded Investment90 Days Past Due And Still Accruing FinancingReceivableRecordedInvestment90DaysPastDueAndStillAccruing	15000	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
	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<div><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><span><br/></span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">1. EXCELLENT – Substantially Risk Free</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit has strong financial condition and solid earnings history, characterized by:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">High liquidity, strong cash flow, low leverage.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Unquestioned ability to meet all obligations when due.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Experienced management, with management succession in place.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Secured by cash.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">2. HIGH QUALITY – Limited Risk</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit with sound financial condition and a positive trend in earnings supplemented by:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Favorable liquidity and leverage ratios.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Ability to meet all obligations when due.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Management with successful track record.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Steady and satisfactory earnings history.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">If loan is secured, collateral is of high quality and readily marketable.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Access to alternative financing.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Well defined primary and secondary source of repayment.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">If supported by guaranty, the financial strength and liquidity of the guarantor(s) are clearly evident.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">3.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">HIGH SATISFACTORY – Reasonable Risk</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit with satisfactory financial condition and further characterized by:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Working capital adequate to support operations.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Cash flow sufficient to pay debts as scheduled.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Management experience and depth appear favorable.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Loan performing according to terms.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">If loan is secured, collateral is acceptable, and loan is fully protected.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">4. SATISFACTORY – Acceptable Risk</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit with bankable risks, although some signs of weaknesses are shown:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Would include most start-up businesses.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Occasional instances of trade slowness or repayment delinquency – may have been 10-30 days slow within the past year.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Management’s abilities are apparent yet unproven.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Weakness in primary source of repayment with adequate secondary source of repayment.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Loan structure generally in accordance with policy.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">If secured, loan collateral coverage is marginal.</span></div><div style="margin-bottom:9pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">To be classified as less than satisfactory, only one of the following criteria must be met.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">5. SPECIAL MENTION – Criticized</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit constitutes an undue and unwarranted credit risk but not to the point of justifying a classification of substandard. The credit risk may be relatively minor yet constitutes an unwarranted risk in light of the circumstances surrounding a specific loan:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Downward trend in sales, profit levels, and margins.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Impaired working capital position.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Cash flow is strained in order to meet debt repayment.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Loan delinquency (30-60 days) and overdrafts may occur.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Shrinking equity cushion.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Diminishing primary source of repayment and questionable secondary source.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Management abilities are questionable.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Weak industry conditions.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Litigation pending against the borrower.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Loan may need to be restructured to improve collateral position or reduce payments.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Collateral or guaranty offers limited protection.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Negative debt service coverage, however, the credit is well collateralized, and payments are current.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">6. SUBSTANDARD – Classified</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit is inadequately protected by the current net worth and paying capacity of the borrower or of the collateral pledged. There is a distinct possibility we will implement collection procedures if the loan deficiencies are not corrected. Any commercial loan placed in nonaccrual status will be rated “7” or worse. In addition, the following characteristics may apply:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Sustained losses have severely eroded the equity and cash flow.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Deteriorating liquidity.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Serious management problems or internal fraud.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Original repayment terms liberalized.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Likelihood of bankruptcy.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Inability to access other funding sources.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Reliance on secondary source of repayment.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Litigation filed against borrower.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Interest non-accrual may be warranted.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Collateral provides little or no value.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Requires excessive attention of the loan officer.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Borrower is uncooperative with loan officer.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">7.</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> </span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">VULNERABLE – Classified</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit is considered “Substandard” and warrants placing in nonaccrual status. Risk of loss is being evaluated and exit strategy options are under review. Other characteristics that may apply:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Insufficient cash flow to service debt.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Minimal or no payments being received.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Limited options available to avoid the collection process.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Transition status, expect action will take place to collect loan without immediate progress being made.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">8. DOUBTFUL – Workout</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit has all the weaknesses inherent in a “Substandard” loan with the added characteristic that collection and/or liquidation is pending. The possibility of a loss is extremely high, but its classification as a loss is deferred until liquidation procedures are completed, or reasonably estimable. Other characteristics that may apply:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Normal operations are severely diminished or have ceased.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Seriously impaired cash flow.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Original repayment terms materially altered.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Secondary source of repayment is inadequate.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Survivability as a “going concern” is impossible.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Collection process has begun.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Bankruptcy petition has been filed.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Judgments have been filed.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Portion of the loan balance has been charged-off.</span></div><div style="margin-bottom:6pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">9. LOSS – Charge-off</span></div><div style="margin-bottom:6pt;padding-left:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Credit is considered uncollectible and of such little value that their continuance as bankable assets is not warranted. This classification is for charged-off loans but does not mean that the asset has absolutely no recovery or salvage value. These loans are further characterized by:</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Liquidation or reorganization under bankruptcy, with poor prospects of collection.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Fraudulently overstated assets and/or earnings.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Collateral has marginal or no value.</span></div><div style="margin-bottom:3pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Debtor cannot be located.</span></div><div style="margin-bottom:9pt;padding-left:51.75pt;text-indent:-18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">•</span><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;padding-left:14.5pt">Over 120 days delinquent.</span></div>
CY2024Q2	us-gaap	Loans And Leases Receivable Impaired Commitment To Lend LoansAndLeasesReceivableImpairedCommitmentToLend	642000	usd
CY2023Q2	us-gaap	Loans And Leases Receivable Impaired Commitment To Lend LoansAndLeasesReceivableImpairedCommitmentToLend	0	usd
CY2024Q2	us-gaap	Financing Receivable Excluding Accrued Interest Modified Past12 Months FinancingReceivableExcludingAccruedInterestModifiedPast12Months	7938000	usd
CY2023Q2	us-gaap	Financing Receivable Excluding Accrued Interest Modified Past12 Months FinancingReceivableExcludingAccruedInterestModifiedPast12Months	1333000	usd
	us-gaap	Financing Receivable Modifications Subsequent Default Recorded Investment1 FinancingReceivableModificationsSubsequentDefaultRecordedInvestment1	0	usd
	us-gaap	Financing Receivable Modifications Subsequent Default Recorded Investment1 FinancingReceivableModificationsSubsequentDefaultRecordedInvestment1	0	usd
CY2024Q1	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	13390000	usd
CY2024Q2	us-gaap	Financing Receivable Allowance For Credit Losses Write Offs FinancingReceivableAllowanceForCreditLossesWriteOffs	527000	usd
CY2024Q2	us-gaap	Financing Receivable Allowance For Credit Losses Recovery FinancingReceivableAllowanceForCreditLossesRecovery	134000	usd
CY2024Q2	us-gaap	Provision For Loan Losses Expensed ProvisionForLoanLossesExpensed	98000	usd
CY2024Q2	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	13095000	usd
CY2023Q4	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	13108000	usd
	us-gaap	Financing Receivable Allowance For Credit Losses Write Offs FinancingReceivableAllowanceForCreditLossesWriteOffs	718000	usd
	us-gaap	Financing Receivable Allowance For Credit Losses Recovery FinancingReceivableAllowanceForCreditLossesRecovery	279000	usd
	us-gaap	Provision For Loan Losses Expensed ProvisionForLoanLossesExpensed	426000	usd
CY2024Q2	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	13095000	usd
CY2023Q1	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	12640000	usd
CY2023Q2	us-gaap	Financing Receivable Allowance For Credit Losses Write Offs FinancingReceivableAllowanceForCreditLossesWriteOffs	92000	usd
CY2023Q2	us-gaap	Financing Receivable Allowance For Credit Losses Recovery FinancingReceivableAllowanceForCreditLossesRecovery	95000	usd
CY2023Q2	us-gaap	Provision For Loan Losses Expensed ProvisionForLoanLossesExpensed	190000	usd
CY2023Q2	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	12833000	usd
CY2022Q4	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	9850000	usd
	us-gaap	Financing Receivable Allowance For Credit Losses Write Offs FinancingReceivableAllowanceForCreditLossesWriteOffs	193000	usd
	us-gaap	Financing Receivable Allowance For Credit Losses Recovery FinancingReceivableAllowanceForCreditLossesRecovery	205000	usd
	us-gaap	Provision For Loan Losses Expensed ProvisionForLoanLossesExpensed	227000	usd
CY2023Q2	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	12833000	usd
CY2024Q2	us-gaap	Financing Receivable Allowance For Credit Losses Individually Evaluated For Impairment1 FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1	137000	usd
CY2024Q1	us-gaap	Financing Receivable Allowance For Credit Losses Individually Evaluated For Impairment1 FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1	349000	usd
CY2023Q4	us-gaap	Financing Receivable Allowance For Credit Losses Individually Evaluated For Impairment1 FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1	84000	usd
CY2023Q3	us-gaap	Financing Receivable Allowance For Credit Losses Individually Evaluated For Impairment1 FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1	0	usd
CY2023Q2	us-gaap	Financing Receivable Allowance For Credit Losses Individually Evaluated For Impairment1 FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1	0	usd
CY2024Q2	us-gaap	Financing Receivable Allowance For Credit Losses Collectively Evaluated For Impairment FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment	12958000	usd
CY2024Q1	us-gaap	Financing Receivable Allowance For Credit Losses Collectively Evaluated For Impairment FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment	13041000	usd
CY2023Q4	us-gaap	Financing Receivable Allowance For Credit Losses Collectively Evaluated For Impairment FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment	13024000	usd
CY2023Q3	us-gaap	Financing Receivable Allowance For Credit Losses Collectively Evaluated For Impairment FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment	12767000	usd
CY2023Q2	us-gaap	Financing Receivable Allowance For Credit Losses Collectively Evaluated For Impairment FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment	12833000	usd
CY2024Q2	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	13095000	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
CY2023Q3	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	12767000	usd
CY2023Q2	us-gaap	Financing Receivable Allowance For Credit Losses FinancingReceivableAllowanceForCreditLosses	12833000	usd
CY2024Q2	isba	Financing Receivable Allowance For Credit Loss Individually Evaluated Percent FinancingReceivableAllowanceForCreditLossIndividuallyEvaluatedPercent	0.0001
CY2024Q1	isba	Financing Receivable Allowance For Credit Loss Individually Evaluated Percent FinancingReceivableAllowanceForCreditLossIndividuallyEvaluatedPercent	0.0003
CY2023Q4	isba	Financing Receivable Allowance For Credit Loss Individually Evaluated Percent FinancingReceivableAllowanceForCreditLossIndividuallyEvaluatedPercent	0.0001
CY2023Q3	isba	Financing Receivable Allowance For Credit Loss Individually Evaluated Percent FinancingReceivableAllowanceForCreditLossIndividuallyEvaluatedPercent	0.0000
CY2023Q2	isba	Financing Receivable Allowance For Credit Loss Individually Evaluated Percent FinancingReceivableAllowanceForCreditLossIndividuallyEvaluatedPercent	0.0000
CY2024Q2	isba	Financing Receivable Allowance For Credit Loss Collectively Evaluated Percent FinancingReceivableAllowanceForCreditLossCollectivelyEvaluatedPercent	0.0094
CY2024Q1	isba	Financing Receivable Allowance For Credit Loss Collectively Evaluated Percent FinancingReceivableAllowanceForCreditLossCollectivelyEvaluatedPercent	0.0095
CY2023Q4	isba	Financing Receivable Allowance For Credit Loss Collectively Evaluated Percent FinancingReceivableAllowanceForCreditLossCollectivelyEvaluatedPercent	0.0096
CY2023Q3	isba	Financing Receivable Allowance For Credit Loss Collectively Evaluated Percent FinancingReceivableAllowanceForCreditLossCollectivelyEvaluatedPercent	0.0096
CY2023Q2	isba	Financing Receivable Allowance For Credit Loss Collectively Evaluated Percent FinancingReceivableAllowanceForCreditLossCollectivelyEvaluatedPercent	0.0096
CY2024Q2	isba	Financing Receivable Allowance For Credit Loss Percent FinancingReceivableAllowanceForCreditLossPercent	0.0095
CY2024Q1	isba	Financing Receivable Allowance For Credit Loss Percent FinancingReceivableAllowanceForCreditLossPercent	0.0098
CY2023Q4	isba	Financing Receivable Allowance For Credit Loss Percent FinancingReceivableAllowanceForCreditLossPercent	0.0097
CY2023Q3	isba	Financing Receivable Allowance For Credit Loss Percent FinancingReceivableAllowanceForCreditLossPercent	0.0096
CY2023Q2	isba	Financing Receivable Allowance For Credit Loss Percent FinancingReceivableAllowanceForCreditLossPercent	0.0096
CY2024Q2	us-gaap	Securities Sold Under Agreements To Repurchase Fair Value Of Collateral SecuritiesSoldUnderAgreementsToRepurchaseFairValueOfCollateral	66949000	usd
CY2023Q4	us-gaap	Securities Sold Under Agreements To Repurchase Fair Value Of Collateral SecuritiesSoldUnderAgreementsToRepurchaseFairValueOfCollateral	67764000	usd
CY2024Q2	us-gaap	Federal Home Loan Bank Advances General Debt Obligations Disclosures Collateral Pledged1 FederalHomeLoanBankAdvancesGeneralDebtObligationsDisclosuresCollateralPledged1	384023000	usd
CY2023Q4	us-gaap	Federal Home Loan Bank Advances General Debt Obligations Disclosures Collateral Pledged1 FederalHomeLoanBankAdvancesGeneralDebtObligationsDisclosuresCollateralPledged1	391529000	usd
CY2024Q2	us-gaap	Securities Sold Under Agreements To Repurchase Fair Value Of Collateral SecuritiesSoldUnderAgreementsToRepurchaseFairValueOfCollateral	66949000	usd
CY2023Q4	us-gaap	Securities Sold Under Agreements To Repurchase Fair Value Of Collateral SecuritiesSoldUnderAgreementsToRepurchaseFairValueOfCollateral	67764000	usd
CY2024Q2	us-gaap	Deposit Liabilities Collateral Issued Financial Instruments DepositLiabilitiesCollateralIssuedFinancialInstruments	93908000	usd
CY2023Q4	us-gaap	Deposit Liabilities Collateral Issued Financial Instruments DepositLiabilitiesCollateralIssuedFinancialInstruments	84099000	usd
CY2024Q2	isba	Pledged Financial Instruments Not Separately Reported Securities And Loans Receivable Pledged As Collateral PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesAndLoansReceivablePledgedAsCollateral	544880000	usd
CY2023Q4	isba	Pledged Financial Instruments Not Separately Reported Securities And Loans Receivable Pledged As Collateral PledgedFinancialInstrumentsNotSeparatelyReportedSecuritiesAndLoansReceivablePledgedAsCollateral	543392000	usd
CY2024Q2	isba	Pledged Financial Instruments Availablefor Sale Securitieswithout Single Maturity Date PledgedFinancialInstrumentsAvailableforSaleSecuritieswithoutSingleMaturityDate	66949000	usd
CY2023Q4	isba	Pledged Financial Instruments Availablefor Sale Securitieswithout Single Maturity Date PledgedFinancialInstrumentsAvailableforSaleSecuritieswithoutSingleMaturityDate	67764000	usd
CY2024Q2	us-gaap	Debt Instrument Unused Borrowing Capacity Amount DebtInstrumentUnusedBorrowingCapacityAmount	320551000	usd
	us-gaap	Subordinated Borrowing Interest Rate SubordinatedBorrowingInterestRate	0.0325
CY2023	us-gaap	Subordinated Borrowing Interest Rate SubordinatedBorrowingInterestRate	0.0325
CY2024Q2	us-gaap	Subordinated Debt SubordinatedDebt	29380000	usd
CY2023Q4	us-gaap	Subordinated Debt SubordinatedDebt	29335000	usd
CY2024Q2	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7477310	shares
CY2023Q2	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7498584	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7485743	shares
	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	7528251	shares
CY2024Q2	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	7494828	shares
CY2023Q2	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	7567527	shares
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	7501437	shares
	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	7601613	shares
CY2024Q2	us-gaap	Net Income Loss NetIncomeLoss	3481000	usd
CY2023Q2	us-gaap	Net Income Loss NetIncomeLoss	4630000	usd
	us-gaap	Net Income Loss NetIncomeLoss	6612000	usd
	us-gaap	Net Income Loss NetIncomeLoss	9951000	usd
CY2024Q2	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.47
CY2023Q2	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.62
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	0.88
	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	1.32
CY2024Q2	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.46
CY2023Q2	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.61
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	0.88
	us-gaap	Earnings Per Share Diluted EarningsPerShareDiluted	1.31
CY2024Q2	us-gaap	Common Equity Tier One Capital CommonEquityTierOneCapital	181602000	usd
CY2024Q2	us-gaap	Common Equity Tier One Capital Ratio CommonEquityTierOneCapitalRatio	0.1237
CY2024Q2	isba	Common Equity Tier One Risk Rated Capital Required For Capital Adequacy Minimum Plus Capital Conservation Buffer CommonEquityTierOneRiskRatedCapitalRequiredForCapitalAdequacyMinimumPlusCapitalConservationBuffer	102821000	usd
CY2024Q2	isba	Common Equity Tier One Risk Based Capital To Risk Weighted Assets Minimum Capital Required Plus Capital Conservation Buffer CommonEquityTierOneRiskBasedCapitalToRiskWeightedAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer	0.0700
CY2024Q2	us-gaap	Tier One Risk Based Capital TierOneRiskBasedCapital	181602000	usd
CY2024Q2	us-gaap	Tier One Risk Based Capital To Risk Weighted Assets TierOneRiskBasedCapitalToRiskWeightedAssets	0.1237
CY2024Q2	isba	Tier One Risk Based Capital Required For Capital Adequacy Minimum Capital Required Plus Capital Conservation Buffer TierOneRiskBasedCapitalRequiredForCapitalAdequacyMinimumCapitalRequiredPlusCapitalConservationBuffer	124854000	usd
CY2024Q2	isba	Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets Minimum Capital Required Plus Capital Conservation Buffer TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer	0.0850
CY2024Q2	us-gaap	Capital Capital	224527000	usd
CY2024Q2	us-gaap	Capital To Risk Weighted Assets CapitalToRiskWeightedAssets	0.1529
CY2024Q2	isba	Capital Required For Capital Adequacy Minimum Capital Required Plus Capital Conservation Buffer CapitalRequiredForCapitalAdequacyMinimumCapitalRequiredPlusCapitalConservationBuffer	154232000	usd
CY2024Q2	isba	Capital Required For Capital Adequacy To Risk Weighted Assets Minimum Capital Required Plus Capital Conservation Buffer CapitalRequiredForCapitalAdequacyToRiskWeightedAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer	0.1050
CY2024Q2	us-gaap	Tier One Leverage Capital TierOneLeverageCapital	181602000	usd
CY2024Q2	us-gaap	Tier One Leverage Capital To Average Assets TierOneLeverageCapitalToAverageAssets	0.0883
CY2024Q2	isba	Tier One Leverage Capital Required For Capital Adequacy Minimum Capital Required Plus Capital Conservation Buffer TierOneLeverageCapitalRequiredForCapitalAdequacyMinimumCapitalRequiredPlusCapitalConservationBuffer	82245000	usd
CY2024Q2	isba	Tier One Leverage Capital Required For Capital Adequacy To Average Assets Minimum Capital Required Plus Capital Conservation Buffer TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer	0.0400
CY2023Q4	us-gaap	Common Equity Tier One Capital CommonEquityTierOneCapital	180014000	usd
CY2023Q4	us-gaap	Common Equity Tier One Capital Ratio CommonEquityTierOneCapitalRatio	0.1254
CY2023Q4	isba	Common Equity Tier One Risk Rated Capital Required For Capital Adequacy Minimum Plus Capital Conservation Buffer CommonEquityTierOneRiskRatedCapitalRequiredForCapitalAdequacyMinimumPlusCapitalConservationBuffer	100449000	usd
CY2023Q4	isba	Common Equity Tier One Risk Based Capital To Risk Weighted Assets Minimum Capital Required Plus Capital Conservation Buffer CommonEquityTierOneRiskBasedCapitalToRiskWeightedAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer	0.0700
CY2023Q4	us-gaap	Tier One Risk Based Capital TierOneRiskBasedCapital	180014000	usd
CY2023Q4	us-gaap	Tier One Risk Based Capital To Risk Weighted Assets TierOneRiskBasedCapitalToRiskWeightedAssets	0.1254
CY2023Q4	isba	Tier One Risk Based Capital Required For Capital Adequacy Minimum Capital Required Plus Capital Conservation Buffer TierOneRiskBasedCapitalRequiredForCapitalAdequacyMinimumCapitalRequiredPlusCapitalConservationBuffer	121973000	usd
CY2023Q4	isba	Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets Minimum Capital Required Plus Capital Conservation Buffer TierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer	0.0850
CY2023Q4	us-gaap	Capital Capital	222772000	usd
CY2023Q4	us-gaap	Capital To Risk Weighted Assets CapitalToRiskWeightedAssets	0.1552
CY2023Q4	isba	Capital Required For Capital Adequacy Minimum Capital Required Plus Capital Conservation Buffer CapitalRequiredForCapitalAdequacyMinimumCapitalRequiredPlusCapitalConservationBuffer	150673000	usd
CY2023Q4	isba	Capital Required For Capital Adequacy To Risk Weighted Assets Minimum Capital Required Plus Capital Conservation Buffer CapitalRequiredForCapitalAdequacyToRiskWeightedAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer	0.1050
CY2023Q4	us-gaap	Tier One Leverage Capital TierOneLeverageCapital	180014000	usd
CY2023Q4	us-gaap	Tier One Leverage Capital To Average Assets TierOneLeverageCapitalToAverageAssets	0.0876
CY2023Q4	isba	Tier One Leverage Capital Required For Capital Adequacy Minimum Capital Required Plus Capital Conservation Buffer TierOneLeverageCapitalRequiredForCapitalAdequacyMinimumCapitalRequiredPlusCapitalConservationBuffer	82154000	usd
CY2023Q4	isba	Tier One Leverage Capital Required For Capital Adequacy To Average Assets Minimum Capital Required Plus Capital Conservation Buffer TierOneLeverageCapitalRequiredForCapitalAdequacyToAverageAssetsMinimumCapitalRequiredPlusCapitalConservationBuffer	0.0400
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
CY2024Q2	us-gaap	Other Comprehensive Income Loss Before Reclassifications Before Tax OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax	703000	usd
CY2023Q2	us-gaap	Other Comprehensive Income Loss Before Reclassifications Before Tax OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax	-7638000	usd
CY2024Q2	us-gaap	Reclassification From Accumulated Other Comprehensive Income Current Period Before Tax ReclassificationFromAccumulatedOtherComprehensiveIncomeCurrentPeriodBeforeTax	0	usd
CY2023Q2	us-gaap	Reclassification From Accumulated Other Comprehensive Income Current Period Before Tax ReclassificationFromAccumulatedOtherComprehensiveIncomeCurrentPeriodBeforeTax	66000	usd
CY2024Q2	us-gaap	Other Comprehensive Income Loss Before Tax OtherComprehensiveIncomeLossBeforeTax	703000	usd
CY2023Q2	us-gaap	Other Comprehensive Income Loss Before Tax OtherComprehensiveIncomeLossBeforeTax	-7704000	usd
CY2024Q2	us-gaap	Other Comprehensive Income Loss Tax OtherComprehensiveIncomeLossTax	149000	usd
CY2023Q2	us-gaap	Other Comprehensive Income Loss Tax OtherComprehensiveIncomeLossTax	-1601000	usd
CY2024Q2	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	554000	usd
CY2023Q2	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-6103000	usd
CY2024Q2	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-27636000	usd
CY2023Q2	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-36417000	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
	us-gaap	Other Comprehensive Income Loss Before Reclassifications Before Tax OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax	-2223000	usd
	us-gaap	Other Comprehensive Income Loss Before Reclassifications Before Tax OtherComprehensiveIncomeLossBeforeReclassificationsBeforeTax	972000	usd
	us-gaap	Reclassification From Accumulated Other Comprehensive Income Current Period Before Tax ReclassificationFromAccumulatedOtherComprehensiveIncomeCurrentPeriodBeforeTax	0	usd
	us-gaap	Reclassification From Accumulated Other Comprehensive Income Current Period Before Tax ReclassificationFromAccumulatedOtherComprehensiveIncomeCurrentPeriodBeforeTax	67000	usd
	us-gaap	Other Comprehensive Income Loss Before Tax OtherComprehensiveIncomeLossBeforeTax	-2223000	usd
	us-gaap	Other Comprehensive Income Loss Before Tax OtherComprehensiveIncomeLossBeforeTax	905000	usd
	us-gaap	Other Comprehensive Income Loss Tax OtherComprehensiveIncomeLossTax	-483000	usd
	us-gaap	Other Comprehensive Income Loss Tax OtherComprehensiveIncomeLossTax	128000	usd
	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	-1740000	usd
	us-gaap	Other Comprehensive Income Loss Net Of Tax OtherComprehensiveIncomeLossNetOfTax	777000	usd
CY2024Q2	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-27636000	usd
CY2023Q2	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-36417000	usd
CY2024Q2	us-gaap	Assets Fair Value Disclosure AssetsFairValueDisclosure	507196000	usd
CY2023Q4	us-gaap	Assets Fair Value Disclosure AssetsFairValueDisclosure	529637000	usd

Files In Submission

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FilingSummary.xml	Edgar Link	unprocessable
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Financial_Report.xlsx	Edgar Link	pending
isba-20240630.htm	Edgar Link	pending
isba-20240630.xsd	Edgar Link	pending
isba_20240630xqxex311.htm	Edgar Link	pending
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isba-20240630_cal.xml	Edgar Link	unprocessable
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isba-20240630_pre.xml	Edgar Link	unprocessable
isba-20240630_htm.xml	Edgar Link	completed
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report.css	Edgar Link	pending
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$ISBA
Isabella Bank Corp Stock $isba

2024 Q3 Form 10-Q Financial Statement

#000084251724000146 Filed on August 12, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ISBA Isabella Bank Corp Stock $isba

2024 Q3 Form 10-Q Financial Statement

#000084251724000146 Filed on August 12, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ISBA
Isabella Bank Corp Stock $isba