Isabella Bank (ISBA) 10-K 15 Mar 22 2021 FY Annual report Financial data

Cover

Cover - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Mar. 11, 2022	Jun. 30, 2021
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Document Transition Report	false
Entity File Number	0-18415
Entity Registrant Name	Isabella Bank Corp
Entity Incorporation, State or Country Code	MI
Entity Tax Identification Number	38-2830092
Entity Address, Address Line One	401 North Main Street
Entity Address, City or Town	Mount Pleasant
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	48858
City Area Code	(989)
Local Phone Number	772-9471
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 165,938
Entity Common Stock, Shares Outstanding		7,534,136
Current Fiscal Year End Date	--12-31

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2021
Document and Entity Information [Abstract]
Entity Central Index Key	0000842517
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Auditor Name	Rehmann Robson LLC
Auditor Location	Saginaw, Michigan
Auditor Firm ID	263

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Cash and cash equivalents
Cash and demand deposits due from banks	$ 25,563	$ 31,296
Interest bearing balances due from banks	79,767	215,344
Total cash and cash equivalents	105,330	246,640
Debt Securities, Available-for-sale	490,601	339,228
Loans Receivable Held-for-sale, Amount	1,735	2,741
Loans
Commercial	807,439	756,686
Agricultural	93,955	100,461
Loans and Leases Receivable, Gross, Consumer Real Estate	326,361	307,543
Loan and Leases Receivable, Gross, Consumer Other	73,282	73,621
Gross loans	1,301,037	1,238,311
Less allowance for loan losses	9,103	9,744
Net loans	1,291,934	1,228,567
Premises and equipment	24,419	25,140
Corporate owned life insurance	32,472	28,292
Equity securities without readily determinable fair values	17,383	17,383
Goodwill and other intangible assets	48,302	48,331
Other Assets	19,982	21,056
Assets, Total	2,032,158	1,957,378
Deposits
Noninterest bearing	448,352	375,395
NOW accounts	364,563	302,444
Certificates of deposit under $100 and other savings	818,841	781,286
Time Deposits, at or Above FDIC Insurance Limit	78,583	107,192
Total deposits	1,710,339	1,566,317
Federal Funds Purchased and Securities Sold under Agreements to Repurchase	50,162	68,747
Long-term Federal Home Loan Bank Advances	20,000	90,000
Subordinated Debt	29,158	0
Debt, Long-term and Short-term, Combined Amount	99,320	158,747
Accrued interest payable and other liabilities	11,451	13,726
Total liabilities	1,821,110	1,738,790
Shareholders' equity
Common stock — no par value 15,000,000 shares authorized	129,052	142,247
Shares to be issued for deferred compensation obligations	4,545	4,183
Retained earnings	75,592	64,460
Accumulated other comprehensive income loss	1,859	7,698
Total shareholders' equity	211,048	218,588
Liabilities and Equity, Total	$ 2,032,158	$ 1,957,378

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - shares	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Common stock, shares authorized	15,000,000
Common stock, shares issued	7,532,641	7,997,247

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Shares to be Issued for Deferred Compensation Obligations	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Additional Paid-in Capital
Beginning balances at Dec. 31, 2018	$ 195,519	$ 140,416	$ 5,431	$ 57,357	$ (7,685)
Beginning balances, shares at Dec. 31, 2018		7,870,969
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	22,680			13,024	9,656
Issuance of common stock	4,876	$ 4,876
Issuance of common stock, shares		209,583
Common stock transferred from the Rabbi Trust to satisfy deferred compensation obligations	0	$ 911	(911)
Share based payment awards under equity compensation plan	523		523
Common stock purchased for deferred compensation obligations	(1,131)	(1,131)
Common stock repurchased pursuant to publicly announced repurchase plan	(4,003)	$ (4,003)
Common stock repurchased pursuant to publicly announced repurchase plan, shares		(169,748)
Cash dividends	(8,282)			(8,282)
Ending balances at Dec. 31, 2019	210,182	$ 141,069	5,043	62,099	1,971
Ending balances, shares at Dec. 31, 2019		7,910,804
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	16,612			10,885	5,727
Issuance of common stock	4,185	$ 4,185
Issuance of common stock, shares		231,393
Common stock transferred from the Rabbi Trust to satisfy deferred compensation obligations	0	$ 1,273	(1,273)
Share based payment awards under equity compensation plan	413		413
APIC, Share-based Payment Arrangement, Other, Increase for Cost Recognition	14					$ 14
Common stock purchased for deferred compensation obligations	(1,592)	(1,592)
Common stock repurchased pursuant to publicly announced repurchase plan	(2,702)	$ (2,702)
Common stock repurchased pursuant to publicly announced repurchase plan, shares		(144,950)
Cash dividends	(8,524)			(8,524)
Ending balances at Dec. 31, 2020	218,588	$ 142,247	4,183	64,460	7,698
Ending balances, shares at Dec. 31, 2020		7,997,247
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	13,660			19,499	(5,839)
Issuance of common stock	1,593	$ 1,593
Issuance of common stock, shares		67,436
Common stock transferred from the Rabbi Trust to satisfy deferred compensation obligations	0	$ 71	(71)
Share based payment awards under equity compensation plan	433		433
APIC, Share-based Payment Arrangement, Other, Increase for Cost Recognition	86					$ 86
Common stock purchased for deferred compensation obligations	(1,187)	(1,187)
Common stock repurchased pursuant to publicly announced repurchase plan	(13,758)	$ (13,758)
Common stock repurchased pursuant to publicly announced repurchase plan, shares		(532,042)
Cash dividends	(8,367)			(8,367)
Ending balances at Dec. 31, 2021	$ 211,048	$ 129,052	$ 4,545	$ 75,592	$ 1,859
Ending balances, shares at Dec. 31, 2021		7,532,641

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Shareholders' Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement of Stockholders' Equity [Abstract]
Cash dividends per share (in dollars per share)	$ 1.08	$ 1.08	$ 1.05

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Interest income
Loans, including fees	$ 51,410	$ 54,102	$ 54,192
AFS securities
Taxable	4,920	5,214	7,185
Nontaxable	3,077	3,830	4,728
Federal funds sold and other	706	1,026	1,201
Total interest income	60,113	64,172	67,306
Interest expense
Deposits	5,442	8,884	11,608
Interest Expense, Federal Funds Purchased and Securities Sold under Agreements to Repurchase	53	36	48
Interest Expense, Federal Home Loan Bank and Federal Reserve Bank Advances, Long-term	1,302	4,905	6,205
Interest Expense, Subordinated Notes and Debentures	615	0	0
Total interest expense	7,412	13,825	17,861
Net interest income	52,701	50,347	49,445
Provision for loan losses	(518)	1,665	30
Net interest income after provision for loan losses	53,219	48,682	49,415
Noninterest income
Service charges and fees	7,614	6,544	6,347
Net gain on sale of mortgage loans	1,694	2,716	650
Noninterest Income Investment and Trust Advisory Fees	3,071	2,578	2,792
Bank Owned Life Insurance Income, From Policy Redemption	271	891	0
Earnings on corporate owned life insurance policies	800	755	764
Noncontrolling Interest in Net Income (Loss) Joint Venture Partners	0	577	(3,108)
Other	372	362	594
Total noninterest income	13,822	14,423	8,039
Noninterest expenses
Compensation and benefits	23,749	23,772	23,205
Loss on extinguishment of debt	0	7,643	0
Furniture and equipment	5,462	5,787	5,866
Occupancy	3,661	3,557	3,418
Other	10,822	10,474	10,561
Total noninterest expenses	43,694	51,233	43,050
Income before federal income tax expense	23,347	11,872	14,404
Federal income tax expense	3,848	987	1,380
NET INCOME	$ 19,499	$ 10,885	$ 13,024
Earnings per share
Basic (in dollars per share)	$ 2.48	$ 1.37	$ 1.65
Diluted (in dollars per share)	2.45	1.34	1.61
Cash dividends per basic share (in dollars per share)	$ 1.08	$ 1.08	$ 1.05

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement of Comprehensive Income [Abstract]
Net Income (Loss) Attributable to Parent		$ 19,499	$ 10,885	$ 13,024
Unrealized gains (losses) on AFS securities
Unrealized gains (losses) arising during the period		(8,371)	7,474	12,276
Reclassification adjustment for net realized (gains) losses included in net income		0	(71)	(6)
Comprehensive income (loss) before income tax (expense) benefit		(8,371)	7,403	12,270
Tax effect	[1]	1,759	(1,530)	(2,458)
Unrealized gains (losses), net of tax		(6,612)	5,873	9,812
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), before Reclassification, after Tax		53	(121)	(256)
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification, Tax	[1]	11	(25)	(54)
Unrealized Gain (Loss) on Derivatives and Commodity Contracts [Abstract]
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), after Reclassification and Tax		42	(96)	(202)
Change in unrecognized pension cost on defined benefit pension plan
Change in unrecognized pension cost arising during the year		955	(238)	(210)
Reclassification adjustment for net periodic benefit cost included in net income		(31)	176	268
Net change in unrecognized actuarial loss and prior service cost		924	(62)	58
Tax effect	[1]	(193)	12	(12)
Change in unrealized pension cost, net of tax		731	(50)	46
Other comprehensive income (loss), net of tax		(5,839)	5,727	9,656
Comprehensive income (loss)		$ 13,660	$ 16,612	$ 22,680
[1]	See “Note 16 – Accumulated Other Comprehensive Income (Loss)” in the accompanying notes to consolidated financial statements for tax effect reconciliation.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
OPERATING ACTIVITIES
Net Income (Loss) Attributable to Parent	$ 19,499	$ 10,885	$ 13,024
Reconciliation of net income to net cash provided by operating activities:
Undistributed Earnings Of Equity Method And Other Investments	0	(394)	3,320
Provision for loan losses	(518)	1,665	30
Depreciation	2,314	2,620	2,908
Amortization of OMSR	597	504	307
Amortization of acquisition intangibles	29	48	72
Amortization of Debt Issuance Costs	52	0	0
Net amortization of AFS securities	2,233	2,044	1,784
Debt Securities, Available-for-sale, Realized Gain (Loss)	0	(71)	(6)
Net gain on sale of mortgage loans	(1,694)	(2,716)	(650)
OMSR Impairment	0	316	214
Impairments	(39)	51	(162)
Increase in cash value of corporate owned life insurance policies	(751)	(708)	(722)
Bank Owned Life Insurance Income, From Policy Redemption	(271)	(891)	0
Loss on sale of joint venture investment	0	394	0
Loss on extinguishment of debt	0	7,643	0
Deferred income tax expense (benefit)	(523)	(276)	408
Origination of loans held for sale	(48,957)	(114,323)	(39,937)
Proceeds from loan sales	51,657	115,202	40,041
Net changes in operating assets and liabilities which provided (used) cash:
Other assets	1,208	(821)	1,512
Accrued interest payable and other liabilities	146	398	637
Net cash provided by (used in) operating activities	25,501	21,997	23,303
Activity in AFS securities
Sales	0	26,855	33,840
Maturities, calls, and principal payments	100,289	97,844	81,543
Purchases	(262,266)	(28,658)	(39,896)
Proceeds from Divestiture of Interest in Joint Venture	0	1,000	0
Loan principal (originations) collections, net	(63,210)	(52,132)	(58,974)
Proceeds from sales of foreclosed assets	716	409	706
Purchases of premises and equipment	(1,593)	(1,518)	(1,335)
Payment to Acquire Life Insurance Policy, Investing Activities	(4,272)	(625)	0
Proceeds from the redemption of corporate owned life insurance policies	1,114	2,387	0
Payments to Acquire Other Investments	(413)	(429)	(404)
Net cash provided by (used in) investing activities	(229,635)	45,133	15,480
FINANCING ACTIVITIES
Net increase (decrease) in deposits	144,022	252,466	21,158
Increase (Decrease) in Federal Funds Purchased and Securities Sold under Agreements to Repurchase, Net	(18,585)	37,748	(9,300)
Increase (Decrease) in Loans from Federal Home Loan Banks	(70,000)	(162,643)	(55,000)
Proceeds from Issuance of Subordinated Long-term Debt	29,106	0	0
Cash dividends paid on common stock	(8,367)	(8,524)	(8,282)
Proceeds from issuance of common stock	1,593	4,185	4,876
Common stock repurchased	(13,758)	(2,702)	(4,003)
Common stock purchased for deferred compensation obligations	(1,187)	(1,592)	(1,131)
Net cash provided by (used in) financing activities	62,824	118,938	(51,682)
Increase (decrease) in cash and cash equivalents	(141,310)	186,068	(12,899)
Cash and cash equivalents at beginning of period	246,640	60,572	73,471
Cash and cash equivalents at end of period	105,330	246,640	60,572
SUPPLEMENTAL CASH FLOWS INFORMATION:
Interest paid	7,601	14,204	17,827
Federal income taxes paid	4,050	846	745
SUPPLEMENTAL NONCASH INFORMATION:
Transfers of loans to foreclosed assets	361	531	645
Loan Receivable, Sale of Joint Venture Investment [Line Items]	0	3,227	0
Isabella Bank Corporation and Related Companies Deferred Compensation Plan for Directors
Reconciliation of net income to net cash provided by operating activities:
Share-based payment awards under equity compensation plan	433	413	523
Share-based payment awards	433	413	523
Isabella Bank Corporation Restricted Stock Plan
Reconciliation of net income to net cash provided by operating activities:
Share-based payment awards under equity compensation plan	86	14	0
Share-based payment awards	$ 86	$ 14	$ 0

Pending Accounting Standards Up

Pending Accounting Standards Updates	12 Months Ended
	Dec. 31, 2021
Accounting Standards Update and Change in Accounting Principle [Abstract]
Pending Accounting Standards Updates	Accounting Standards Updates Pending Accounting Standards Updates ASU No. 2016-13: “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments” In June 2016, ASU No. 2016-13 was issued and updated the measurement for credit losses for AFS debt securities and assets measured at amortized cost which include loans, trade receivables, and any other financial assets with the contractual right to receive cash. Current GAAP requires an “incurred loss” methodology for recognizing credit losses that delays recognition until it is probable a loss has been incurred. Under the incurred loss approach, entities are limited to a probable initial recognition threshold when credit losses are measured; an entity generally only considers past events and current conditions in measuring the incurred loss. Under the new guidance, the incurred loss impairment methodology is replaced with a methodology that reflects current expected credit losses (CECL). This methodology requires consideration of a broader range of reasonable and supportable information to calculate credit loss estimates. The measurement of expected credit losses is based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. An entity must use judgment in determining the relevant information and estimation methods that are appropriate in its circumstances which applies to assets measured either collectively or individually. The update allows an entity to revert to historical loss information that is reflective of the contractual term (considering the effect of prepayments) for periods that are beyond the time frame for which the entity is able to develop reasonable and supportable forecasts. In addition, the disclosures of credit quality indicators in relation to the amortized cost of financing receivables, a current disclosure requirement, are further disaggregated by year of origination (or vintage). The vintage information will be useful for financial statement users to better assess changes in underwriting standards and credit quality trends in asset portfolios over time and the effect of those changes on credit losses. Overall, the update will allow entities the ability to measure expected credit losses without the restriction of incurred or probable losses that exist under current GAAP. For users of the financial statements, the update requires disclosure of decision-useful information about the expected credit losses on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. The new authoritative guidance was originally effective for interim and annual periods beginning after December 15, 2019. Effective October 16, 2019, the FASB approved and issued changes to the implementation date of this guidance for some filers. As a smaller reporting company, as defined by the SEC, our implementation date was delayed from January 1, 2020 to January 1, 2023. Early adoption continues to be permissible under the revised implementation date. This guidance may have a significant impact on the results of our operations and financial statement disclosures as well as that of the banking industry as a whole. We have invested a considerable amount of effort toward this guidance and will continue to invest considerable effort until our implementation date. An internal committee was formed and is accountable for timely and accurate adoption of the guidance. A service provider that has focused on the ALLL for more than 10 years and serves hundreds of financial institutions has been engaged to provide us with education, advisory, and software solutions exclusively related to the ACL. We will run parallel processes which will help to ensure we are ready to calculate, review, and report the ACL by the required implementation date.

Nature of Operations and Summar

Nature of Operations and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Nature of Operations and Summary of Significant Accounting Policies	Nature of Operations and Summary of Significant Accounting Policies BASIS OF PRESENTATION AND CONSOLIDATION: The consolidated financial statements include the accounts of Isabella Bank Corporation, a financial services holding company, and its wholly owned subsidiary, Isabella Bank. All intercompany balances and accounts have been eliminated in consolidation. References to “the Corporation”, “Isabella”, “we”, “our”, “us”, and similar terms refer to the consolidated entity consisting of Isabella Bank Corporation and its subsidiary. References to Isabella Bank or the “Bank” refers to Isabella Bank Corporation’s subsidiary, Isabella Bank. For additional information, see “Note 18 – Related Party Transactions.” NATURE OF OPERATIONS: Isabella Bank Corporation is a financial services holding company offering a wide array of financial products and services in several mid-Michigan counties. Our banking subsidiary, Isabella Bank, offers banking services throughout 30 locations, 24 hour banking services locally and nationally through shared automatic teller machines, 24 hour online banking, mobile banking, and direct deposits to businesses, institutions, individuals and their families. Lending services offered include commercial loans, agricultural loans, residential real estate loans, and consumer loans. Deposit services include interest and noninterest bearing checking accounts, savings accounts, money market accounts, certificates of deposit, direct deposits, cash management services, mobile and internet banking, electronic bill pay services, and automated teller machines. Other related financial products include trust and investment services, safe deposit box rentals, and various insurance related products. Active competition, principally from other commercial banks, savings and loan associations, mortgage brokers, finance companies, credit unions, retail brokerage firms, and insurance companies, exists in all of our principal markets. Our results of operations can be significantly affected by changes in interest rates, changes in the local economic environment and changes in regulations. USE OF ESTIMATES: In preparing consolidated financial statements in conformity with accounting principles generally accepted in the United States of America, we make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the consolidated balance sheet and reported amounts of revenues and expenses during the reporting year. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the ALLL, the fair value of AFS investment securities, and the valuation of goodwill and other intangible assets. FAIR VALUE MEASUREMENTS : Fair value refers to the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants in the market in which the reporting entity transacts such sales or transfers based on the assumptions market participants would use when pricing an asset or liability. Assumptions are developed based on prioritizing information within a fair value hierarchy that gives the highest priority to quoted prices in active markets and the lowest priority to unobservable data, such as the reporting entity’s own data. We may choose to measure eligible items at fair value at specified election dates. For assets and liabilities recorded at fair value, it is our policy to maximize the use of observable inputs and minimize the use of unobservable inputs when developing fair value measurements for those financial instruments for which there is an active market. In cases where the market for a financial asset or liability is not active, we include appropriate risk adjustments that market participants would make for nonperformance and liquidity risks when developing fair value measurements. Fair value measurements for assets and liabilities for which limited or no observable market data exists are accordingly based primarily upon estimates, are often calculated based on the economic and competitive environment, the characteristics of the asset or liability and other factors. Therefore, the results cannot be determined with precision and may not be realized in an actual sale or immediate settlement of the asset or liability. Additionally, there may be inherent weaknesses in any calculation technique, and changes in the underlying assumptions used, including discount rates and estimates of future cash flows, could significantly affect the results of current or future values. We utilize fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. Investment securities AFS and derivative instruments are recorded at fair value on a recurring basis. Additionally, from time to time, we may be required to record other assets and liabilities at fair value on a nonrecurring basis, such as mortgage loans AFS, impaired loans, foreclosed assets, OMSR, goodwill, and certain other assets and liabilities. These nonrecurring fair value adjustments typically involve the application of lower of cost or market accounting or write downs of individual assets. Fair Value Hierarchy Under fair value measurement and disclosure authoritative guidance, we group assets and liabilities measured at fair value into three levels, based on the markets in which the assets and liabilities are traded, and the reliability of the assumptions used to determine fair value, based on the prioritization of inputs in the valuation techniques. These levels are: Level 1: Valuation is based upon quoted prices for identical instruments traded in active markets. Level 2: Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model based valuation techniques for which all significant assumptions are observable in the market. Level 3: Valuation is generated from model based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. Transfers between measurement levels are recognized at the end of reporting periods. For further discussion of fair value considerations, refer to “Note 17 – Fair Value.” SIGNIFICANT GROUP CONCENTRATIONS OF CREDIT RISK : Most of our activities are conducted with customers located within the central Michigan area. A significant amount of our outstanding loans are secured by commercial and residential real estate. Other than these types of loans, there is no significant concentration to any other industry or any one customer. CASH AND CASH EQUIVALENTS: For purposes of the consolidated statements of cash flows, cash and cash equivalents include cash and balances due from banks, federal funds sold, and other deposit accounts. Generally, federal funds sold are for a one day period. We maintain deposit accounts in various financial institutions which generally exceed federally insured limits or are not insured. We do not believe we are exposed to any significant interest, credit or other financial risk as a result of these deposits. AFS SECURITIES: Purchases of investment securities are generally classified as AFS. However, we may elect to classify securities as either held to maturity or trading. Securities classified as AFS debt securities are recorded at fair value, with unrealized gains and losses, net of the effect of deferred income taxes, excluded from earnings and reported in other comprehensive income. Included in AFS securities are auction rate money market preferred securities. These investments, for federal income tax purposes, have no federal income tax impact given the nature of the investments. Auction rate money market preferred securities are recorded at fair value, with unrealized gains and losses excluded from earnings and reported in other comprehensive income. Purchase premiums and discounts are recognized in interest income using the interest method over the term of the securities. Realized gains and losses on the sale of AFS securities are determined using the specific identification method. AFS securities are reviewed quarterly for possible OTTI. In determining whether an OTTI exists for debt securities, we assert that: (a) we do not have the intent to sell the security; and (b) it is more likely than not we will not have to sell the security before recovery of its cost basis. If these conditions are not met, we recognize an OTTI charge through earnings for the difference between the debt security’s amortized cost basis and its fair value, and such amount is included in noninterest income. For debt securities that do not meet the above criteria, and we do not expect to recover the security’s amortized cost basis, the security is considered other-than-temporarily impaired. For these debt securities, we separate the total impairment into the credit risk loss component and the amount of the loss related to market and other risk factors. In order to determine the amount of the credit loss for a debt security, we calculate the recovery value by performing a discounted cash flow analysis based on the current cash flows and future cash flows we expect to recover. The amount of the total OTTI related to the credit risk is recognized in earnings and is included in noninterest income. The amount of the total OTTI related to other risk factors is recognized as a component of other comprehensive income. For debt securities that have recognized OTTI through earnings, if through subsequent evaluation there is a significant increase in the cash flow expected, the difference between the amortized cost basis and the cash flows expected to be collected is accreted as interest income. LOANS: Loans that we have the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at their outstanding principal balance adjusted for any charge-offs, the ALLL, and any deferred fees or costs. Interest income on loans is accrued over the term of the loan based on the principal amount outstanding. Loan origination fees and certain direct loan origination costs are capitalized and recognized as a component of interest income over the term of the loan using the appropriate yield methods. The accrual of interest on agricultural, commercial and mortgage loans is discontinued at the time the loan is 90 days or more past due unless the credit is well secured and in the process of collection. Consumer loans are typically charged-off no later than 180 days past due. Past due status is based on contractual terms of the loan. In all cases, loans are placed in nonaccrual or charged-off at an earlier date if collection of principal or interest is considered doubtful. For loans that are placed on nonaccrual status or charged-off, all interest accrued in the current calendar year, but not collected, is reversed against interest income while interest accrued in prior calendar years, but not collected is charged against the ALLL. Interest income on loans in nonaccrual status is not recognized until qualifying for return to accrual status. Loans are returned to accrual status when all principal and interest amounts contractually due are brought current and future payments are reasonably assured. For impaired loans not classified as nonaccrual, interest income continues to be accrued over the term of the loan based on the principal amount outstanding. ALLOWANCE FOR LOAN AND LEASE LOSSES: The ALLL is established as losses are estimated to have occurred through a provision for loan losses charged to earnings. Loan losses are charged against the allowance when we believe the uncollectability of the loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. We evaluate the ALLL on a regular basis. Our periodic review of the collectability of loans considers historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The ALLL consists of specific, general, and unallocated components. The specific component relates to loans that are deemed to be impaired. For such loans that are analyzed for specific allowance allocations, an allowance is established when the discounted cash flows or collateral value, less costs to sell, of the impaired loan is lower than the carrying value of that loan. The general component covers non-impaired loans and is based on historical loss experience adjusted for current conditions. An unallocated component is maintained to cover uncertainties that we believe affect our estimate of probable losses based on qualitative factors. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. Loans may be classified as impaired if they meet one or more of the following criteria: 1. There has been a charge-off of its principal balance; 2. The loan has been classified as a TDR; or 3. The loan is in nonaccrual status. Impairment is measured on a loan-by-loan basis by either the present value of expected future cash flows discounted at the loan’s effective interest rate, or the fair value of the collateral, less costs to sell, if the loan is collateral dependent. Large groups of smaller-balance, homogeneous loans are collectively evaluated for impairment. LOANS HELD FOR SALE: Mortgage loans held for sale on the secondary market are carried at the lower of cost or fair value as determined by aggregating outstanding commitments from investors or current investor yield requirements. Net unrealized losses, if any, would be recognized as a component of other noninterest expenses. Mortgage loans held for sale are sold with the mortgage servicing rights retained by us. Gains or losses on sales of mortgage loans are recognized based on the difference between the selling price and the carrying value of the related mortgage loans sold. TRANSFERS OF FINANCIAL ASSETS: Transfers of financial assets, including mortgage loans and participation loans, are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is determined to be surrendered when 1) the assets have been legally isolated from us, 2) the transferee obtains the right (free of conditions that constrain it from taking advantage of the right) to pledge or exchange the transferred assets, and 3) we do not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. Other than servicing, we have no substantive continuing involvement related to these loans. SERVICING: Servicing assets are recognized as separate assets when rights are acquired through purchase or through sale of financial assets. We have no purchased servicing rights. For sales of mortgage loans, a portion of the cost of originating the loan is allocated to the servicing right based on relative fair value. Fair value is based on market prices for comparable mortgage servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost to service, the discount rate, the custodial earnings rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. Servicing assets are evaluated for impairment based upon the fair value of the rights as compared to amortized cost. Impairment is determined by stratifying rights into tranches based on predominant risk characteristics, such as interest rate, loan type, and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the capitalized amount for the tranche. If we later determine that all or a portion of the impairment no longer exists for a particular tranche, a reduction of the valuation allowance may be recorded as an increase to income. Capitalized servicing rights are reported in other assets and are amortized into noninterest income in proportion to, and over the period of, the estimated future net servicing income of the underlying financial assets. The unpaid principal balance of mortgages serviced for others was $278,844 and $301,377 with capitalized servicing rights of $2,124 and $2,308 at December 31, 2021 and 2020, respectively, which are included in other assets. Servicing fee income is recorded for fees earned for servicing loans for others. The fees are based on a contractual percentage of the outstanding principal or a fixed amount per loan and are recorded as income when earned. We recorded servicing fee revenue of $747, $625, and $626 related to residential mortgage loans serviced for others during 2021, 2020, and 2019, respectively, which is included in other noninterest income. FORECLOSED ASSETS: Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at the lower of our carrying amount or fair value less estimated selling costs at the date of transfer, establishing a new cost basis. Any write downs based on the asset’s fair value at the date of acquisition are charged to the ALLL. After foreclosure, property held for sale is carried at the lower of the new cost basis or fair value less costs to sell. Impairment losses on property to be held and used are measured at the amount by which the carrying amount of property exceeds its fair value. Costs relating to holding these assets are expensed as incurred. We periodically perform valuations and any subsequent write downs are recorded as a charge to operations, if necessary, to reduce the carrying value of a property to the lower of our carrying amount or fair value less costs to sell. Foreclosed assets of $211 and $527 as of December 31, 2021 and 2020, respectively, are included in other assets. PREMISES AND EQUIPMENT: Land is carried at cost. Buildings and equipment are carried at cost, less accumulated depreciation which is computed principally by the straight-line method based upon the estimated useful lives of the related assets, which range from 3 to 40 years. Major improvements are capitalized and appropriately amortized based upon the useful lives of the related assets or the expected terms of the leases, if shorter, using the straight-line method. Maintenance, repairs and minor alterations are charged to current operations as expenditures occur. We annually review these assets to determine whether carrying values have been impaired. EQUITY SECURITIES WITHOUT READILY DETERMINABLE FAIR VALUES: Included in equity securities without readily determinable fair values are our holdings in FHLB stock and FRB stock. Equity securities without readily determinable fair values consist of the following holdings as of December 31: 2021 2020 FHLB Stock $ 15,050 $ 15,050 FRB Stock 1,999 1,999 Other 334 334 Total $ 17,383 $ 17,383 EQUITY COMPENSATION PLANS: At December 31, 2021, the Directors Plan had 189,364 shares eligible to be issued to participants, for which the Rabbi Trust held 105,654 shares. We had 176,215 shares to be issued at December 31, 2020, with 59,162 shares held in the Rabbi Trust. Under the RSP, compensation expense for nonvested stock awards is based on the fair value of the award on the measurement date. The fair value of nonvested stock awards is based on the date of the grant and is recognized over the requisite service period. The impact of forfeitures of share-based payment awards on compensation expense is recognized as forfeitures occur. Compensation costs relating to share-based payment transactions are recognized as the services are rendered, with the cost measured based on the fair value of the equity or liability instruments issued (see “Note 12 – Benefit Plans”). CORPORATE OWNED LIFE INSURANCE: We have purchased life insurance policies on key members of management, partially for the purpose of funding certain post-retirement benefits. In the event of death of one of these individuals, we would receive a specified cash payment equal to the face value of the policy. Such policies are recorded at their cash surrender value, or the amount that can be realized on the balance sheet date. Increases in cash surrender value in excess of single premiums paid are reported as other noninterest income. Of the purchased life insurance policies, we hold post retirement benefits with a present value estimated to be $2,843 and $2,810 as of December 31, 2021 and 2020, respectively, which is included in accrued interest payable and other liabilities. The expenses associated with these policies totaled $33, $87, and $125 for 2021, 2020, and 2019, respectively. ACQUISITION INTANGIBLES AND GOODWILL: We previously acquired branch facilities and related deposits in business combinations accounted for as a purchase. The acquisitions included amounts related to the valuation of customer deposit relationships (core deposit intangibles). Core deposit intangibles arising from acquisitions are included in goodwill and other intangible assets are being amortized over their estimated lives and evaluated for potential impairment on at least an annual basis. Goodwill, which represents the excess of the purchase price over identifiable assets, is not amortized but is evaluated for impairment on at least an annual basis. Acquisition intangibles and goodwill are typically qualitatively evaluated to determine if it is more likely than not that the carrying balance is impaired. If it is determined that the carrying balance is more likely than not to be impaired, we perform a cash flow valuation to determine the extent of the potential impairment. This valuation method requires a significant degree of our judgment. In the event the projected undiscounted net operating cash flows for these intangible assets are less than the carrying value, the asset is recorded at fair value as determined by the valuation model. OFF BALANCE SHEET CREDIT RELATED FINANCIAL INSTRUMENTS: In the ordinary course of business, we have entered into commitments to extend credit, including commitments under credit card arrangements, commercial lines of credit, home equity lines of credit, commercial letters of credit, and standby letters of credit. Such financial instruments are recorded only when funded. REVENUE RECOGNITION: Our revenue is comprised primarily of interest income, service charges and fees, gains on the sale of loans and AFS securities, earnings on corporate owned life insurance policies, and other noninterest income. Other noninterest income is typically service and performance driven in nature and comprised primarily of investment and trust advisory fees. We recognize revenue, excluding interest income and other income specifically scoped out, in accordance with ASC 606, Revenue From Contracts with Customers. Revenue is recognized when our performance obligation has been satisfied according to our contractual obligation. FEDERAL INCOME TAXES: Deferred income tax assets and liabilities are determined using the liability (or balance sheet) method. Under this method, the net deferred tax assets or liabilities are determined based on the tax effects of the temporary differences between the book and tax basis on the various balance sheet assets and liabilities and gives current recognition to changes in tax rates and laws. Valuation allowances are established, where necessary, to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the year plus or minus the change during the year in deferred tax assets and liabilities. We analyze our filing positions in the jurisdictions where we are required to file income tax returns, as well as all open tax years in these jurisdictions. We also treat interest and penalties attributable to income taxes, to the extent they arise, as a component of our noninterest expenses. DEFINED BENEFIT PENSION PLAN: We maintain a noncontributory defined benefit pension plan, which was curtailed effective March 1, 2007. The service cost component of the defined benefit pension plan is included in “compensation and benefits” on the consolidated statements of income and is funded consistent with the requirements of federal laws and regulations. All other costs related to the defined benefit pension plan are included in “other” noninterest expenses on the consolidated statements of income. The current benefit obligation is included in "accrued interest payable and other liabilities" on the consolidated balance sheets. Inherent in the determination of defined benefit pension costs are assumptions concerning future events that will affect the amount and timing of required benefit payments under the plan. These assumptions include demographic assumptions such as mortality, a discount rate used to determine the current benefit obligation and a long-term expected rate of return on plan assets. Net periodic benefit cost includes the interest cost based on the assumed discount rate, an expected return on plan assets based on an actuarially derived market-related value of assets, and amortization of unrecognized net actuarial gains or losses. Actuarial gains and losses result from experience different from that assumed and from changes in assumptions (excluding asset gains and losses not yet reflected in market-related value). Amortization of actuarial gains and losses is included as a component of net periodic defined benefit pension cost. For additional information, see “Note 12 – Benefit Plans.” MARKETING COSTS: Marketing costs are expensed as incurred (see “Note 14 – Other Noninterest Expenses”). RECLASSIFICATIONS: Certain amounts reported in the 2020 and 2019 consolidated financial statements have been reclassified to conform with the 2021 presentation.

AFS Securities

AFS Securities	12 Months Ended
	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
AFS Securities	AFS Securities The amortized cost and fair value of AFS securities, with gross unrealized gains and losses, are as follows as of December 31: 2021 Amortized Gross Gross Fair U.S. Treasury $ 212,379 $ — $ 2,676 $ 209,703 States and political subdivisions 116,836 4,457 88 121,205 Auction rate money market preferred 3,200 42 — 3,242 Mortgage-backed securities 54,710 1,438 — 56,148 Collateralized mortgage obligations 90,435 1,876 10 92,301 Corporate 8,150 19 167 8,002 Total $ 485,710 $ 7,832 $ 2,941 $ 490,601 2020 Amortized Gross Gross Fair States and political subdivisions $ 137,710 $ 5,946 $ — $ 143,656 Auction rate money market preferred 3,200 37 — 3,237 Mortgage-backed securities 85,926 2,726 — 88,652 Collateralized mortgage obligations 97,430 4,553 — 101,983 Corporate 1,700 — — 1,700 Total $ 325,966 $ 13,262 $ — $ 339,228 The amortized cost and fair value of AFS securities by contractual maturity at December 31, 2021 are as follows: Maturing Securities with Variable Monthly Payments or Noncontractual Maturities Due in After One After Five After Total U.S. Treasury $ — $ 202,634 $ 9,745 $ — $ — $ 212,379 States and political subdivisions 15,898 54,344 19,351 27,243 — 116,836 Auction rate money market preferred — — — — 3,200 3,200 Mortgage-backed securities — — — — 54,710 54,710 Collateralized mortgage obligations — — — — 90,435 90,435 Corporate — — 8,150 — — 8,150 Total amortized cost $ 15,898 $ 256,978 $ 37,246 $ 27,243 $ 148,345 $ 485,710 Fair value $ 16,039 $ 256,332 $ 37,770 $ 28,769 $ 151,691 $ 490,601 Expected maturities for government sponsored enterprises and states and political subdivisions may differ from contractual maturities because issuers may have the right to call or prepay obligations. As the auction rate money market preferred investments have continual call dates, they are not reported by a specific maturity group. Because of their variable monthly payments, mortgage-backed securities and collateralized mortgage obligations are not reported by a specific maturity group. A summary of the sales activity of AFS securities during the years ended December 31 is displayed in the following table. 2021 2020 2019 Proceeds from sales of AFS securities $ — $ 26,855 $ 33,840 Realized gains (losses) $ — $ 71 $ 6 Applicable income tax expense (benefit) $ — $ 15 $ 1 The following information pertains to AFS securities with gross unrealized losses at December 31, 2021 aggregated by investment category and length of time that individual securities have been in a continuous loss position. There were no AFS securities with gross unrealized losses in a continuous loss position at December 31, 2020. December 31, 2021 Less Than Twelve Months Twelve Months or More Gross Fair Gross Fair Total U.S. Treasury $ 2,676 $ 209,703 $ — $ — $ 2,676 States and political subdivisions 88 9,674 — — 88 Collateralized mortgage obligations 10 11,165 — — 10 Corporate 167 6,283 — — 167 Total $ 2,941 $ 236,825 $ — $ — $ 2,941 Number of securities in an unrealized loss position: 40 — 40 The reduction in unrealized gains on our AFS securities portfolio resulted from the recent increases in intermediate-term and long-term benchmark interest rates. As of December 31, 2021 and 2020, we conducted an analysis to determine whether any AFS securities currently in an unrealized loss position should be identified as other-than-temporarily impaired. Such analyses considered, among other factors, the following criteria: • Has the value of the investment declined more than what is deemed to be reasonable based on a risk and maturity adjusted discount rate? • Is the investment credit rating below investment grade? • Is it probable the issuer will be unable to pay the amount when due? • Is it more likely than not that we will have to sell the security before recovery of its cost basis? • Has the duration of the investment been extended? Based on our analysis, which included the criteria outlined above and the fact that we have asserted that we do not have to sell any AFS securities in an unrealized loss position, we do not believe that the values of any AFS securities are other-than-temporarily impaired as of December 31, 2021 and 2020, with the exception of one municipal bond previously identified which had no activity during the period.

Loans and ALLL

Loans and ALLL	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Loans and ALLL	Loans and ALLL We grant commercial, agricultural, residential real estate, and consumer loans to customers situated primarily in Clare, Gratiot, Isabella, Mecosta, Midland, Montcalm, and Saginaw counties in Michigan. The ability of the borrowers to honor their repayment obligations is often dependent upon the real estate, agricultural, manufacturing, retail, gaming, tourism, health care, higher education, and general economic conditions of this region. Substantially all of our consumer and residential real estate loans are secured by various items of property, while commercial loans are secured primarily by real estate, business assets, and personal guarantees. A portion of loans are unsecured. Loans that we have the intent and ability to hold in our portfolio are reported at their outstanding principal balance adjusted for any charge-offs, the ALLL, and deferred fees or costs. Unless a loan has a nonaccrual status, interest income is accrued over the term of the loan based on the principal amount outstanding. Loan origination fees and certain direct loan origination costs are capitalized and recognized as a component of interest income over the term of the loan using the appropriate amortization method. The accrual of interest on commercial and agricultural loans, as well as residential real estate loans, is discontinued at the time a loan is 90 days or more past due unless the credit is well-secured and in the process of short-term collection. Upon transferring a loan to nonaccrual status, we perform an evaluation to determine the net realizable value of the underlying collateral. This evaluation is used to help determine if a charge-off is necessary. Consumer loans are typically charged-off no later than 180 days past due. Past due status is based on the contractual term of the loan. In all cases, a loan is placed in nonaccrual status at an earlier date if collection of principal or interest is considered doubtful. When a loan is placed in nonaccrual status, all interest accrued in the current calendar year, but not collected, is reversed against interest income while interest accrued in prior calendar years, but not collected, is charged against the ALLL. Loans may be returned to accrual status after six months of continuous performance and achievement of current payment status. Commercial and agricultural loans include loans for commercial real estate, commercial operating loans, advances to mortgage brokers, farmland and agricultural production, and loans to states and political subdivisions. Repayment of these loans is dependent upon the successful operation and management of a business. We minimize our risk by limiting the amount of direct credit exposure to any one borrower to $15,000. Borrowers with direct credit needs of more than $15,000 may be serviced through the use of loan participations with other commercial banks. Commercial and agricultural real estate loans commonly require loan-to-value limits of 80% or less. Depending upon the type of loan, past credit history, and current operating results, we may require the borrower to pledge accounts receivable, inventory, property, or equipment. Government agency guarantee may be required. Personal guarantees and/or life insurance beneficiary assignments are generally required from the owners of closely held corporations, partnerships, and sole proprietorships. In addition, we may require annual financial statements, prepare cash flow analyses, and review credit reports.. We entered into a mortgage purchase program in 2016 with a financial institution where we participate in advances to mortgage brokers (“advances”). The mortgage brokers originate residential mortgage loans with the intent to sell them on the secondary market. We participate in the advance to the mortgage broker, which is secured by the underlying mortgage loan, until it is ultimately sold on the secondary market. As such, the average life of each participated advance is approximately 20-30 days. Funds from the sale of the loan are used to pay off our participation in the advance to the mortgage broker. We classify these advances as commercial loans and include the outstanding balance in commercial loans on our consolidated balance sheets. Under the participation agreement, we committed to a maximum outstanding aggregate amount of $80,000 as of December 31, 2021. The difference between our outstanding balance and the maximum outstanding aggregate amount is classified as “Unfunded commitments under lines of credit” in the “Contractual Obligations and Loan Commitments” section of the Management's Discussion and Analysis of Financial Condition and Results of Operations of this report. We offer adjustable rate mortgages, construction loans, and fixed rate residential real estate loans which have amortization periods up to a maximum of 30 years. We consider the anticipated direction of interest rates, balance sheet duration, the sensitivity of our balance sheet to changes in interest rates, our liquidity needs, and overall loan demand to determine whether or not to sell fixed rate loans to Freddie Mac. Our lending policies generally limit the maximum loan-to-value ratio on residential real estate loans to 100% of the lower of the appraised value of the property or the purchase price. Private mortgage insurance is typically required on loans with loan-to-value ratios in excess of 80% unless the loan qualifies for government guarantees. Underwriting criteria for residential real estate loans generally include: • Evaluation of the borrower’s ability to make monthly payments. • Evaluation of the value of the property securing the loan. • Ensuring the payment of principal, interest, taxes, and hazard insurance does not exceed 28% of a borrower’s gross income. • Ensuring all debt servicing does not exceed 40% of income. • Verification of acceptable credit reports. • Verification of employment, income, and financial information. Appraisals are performed by independent appraisers and are reviewed for appropriateness. Generally, mortgage loan requests are reviewed by our mortgage loan committee or through a secondary market underwriting system; loans in excess of $1,000 require the approval of our Internal Loan Committee, the Executive Loan Committee, the Board of Directors’ Loan Committee, or the Board of Directors. Consumer loans include secured and unsecured personal loans. Loans are amortized for a period of up to 15 years based on the age and value of the underlying collateral. The underwriting emphasis is on a borrower’s perceived intent and ability to pay rather than collateral value. No consumer loans are sold to the secondary market. The ALLL is established as losses are estimated to have occurred through a provision for loan losses charged to earnings. Full or partial loan balances are charged against the ALLL when we believe uncollectability is probable. Subsequent recoveries, if any, are credited to the ALLL The ALLL is evaluated on a regular basis for appropriateness. Our periodic review of the collectability of a loan considers historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral, and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The primary factors behind the determination of the level of the ALLL are specific allocations for impaired loans, historical loss percentages, as well as unallocated components. Specific allocations for impaired loans are primarily determined based on the difference between the loan’s outstanding balance and the present value of expected future cash flows discounted at the loan’s effective interest rate, or the fair value of the collateral, less costs to sell, if the loan is collateral dependent. Historical loss allocations are calculated at the loan class and segment levels based on a migration analysis of the loan portfolio, with the exception of advances to mortgage brokers, over the preceding five years. With no historical losses on advances to mortgage brokers, there is no allocation related to this portfolio. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. While we have experienced fluctuations in credit quality indicators in recent periods, credit quality remained strong at December 31, 2021. The COVID-19 pandemic led to the temporary and some permanent closures of businesses throughout the communities in which we serve, which also led to increased unemployment. We increased the ALLL during 2020 as a result of increased economic and environmental related risk factors, primarily driven by COVID-19. While these risk factors remain, improvement in credit quality indicators resulted in a reduction to the ALLL during 2021. A summary of changes in the ALLL and the recorded investment in loans by segments follows: Allowance for Loan Losses Year Ended December 31, 2021 Commercial Agricultural Residential Real Estate Consumer Unallocated Total January 1, 2021 $ 2,162 $ 311 $ 1,363 $ 798 $ 5,110 $ 9,744 Charge-offs (32) (77) (12) (486) — (607) Recoveries 133 12 162 177 — 484 Provision for loan losses (523) 43 (766) 419 309 (518) December 31, 2021 $ 1,740 $ 289 $ 747 $ 908 $ 5,419 $ 9,103 Allowance for Loan Losses Year Ended December 31, 2020 Commercial Agricultural Residential Real Estate Consumer Unallocated Total January 1, 2020 $ 1,914 $ 634 $ 2,047 $ 922 $ 2,422 $ 7,939 Charge-offs (7) (24) (28) (322) — (381) Recoveries 149 39 136 197 — 521 Provision for loan losses 106 (338) (792) 1 2,688 1,665 December 31, 2020 $ 2,162 $ 311 $ 1,363 $ 798 $ 5,110 $ 9,744 Allowance for Loan Losses and Recorded Investment in Loans As of December 31, 2021 Commercial Agricultural Residential Real Estate Consumer Unallocated Total ALLL Individually evaluated for impairment $ 13 $ — $ 565 $ — $ — $ 578 Collectively evaluated for impairment 1,727 289 182 908 5,419 8,525 Total $ 1,740 $ 289 $ 747 $ 908 $ 5,419 $ 9,103 Loans Individually evaluated for impairment $ 9,267 $ 14,189 $ 3,454 $ — $ 26,910 Collectively evaluated for impairment 798,172 79,766 322,907 73,282 1,274,127 Total $ 807,439 $ 93,955 $ 326,361 $ 73,282 $ 1,301,037 Allowance for Loan Losses and Recorded Investment in Loans As of December 31, 2020 Commercial Agricultural Residential Real Estate Consumer Unallocated Total ALLL Individually evaluated for impairment $ 84 $ 56 $ 771 $ — $ — $ 911 Collectively evaluated for impairment 2,078 255 592 798 5,110 8,833 Total $ 2,162 $ 311 $ 1,363 $ 798 $ 5,110 $ 9,744 Loans Individually evaluated for impairment $ 9,821 $ 13,796 $ 4,319 $ — $ 27,936 Collectively evaluated for impairment 746,865 86,665 303,224 73,621 1,210,375 Total $ 756,686 $ 100,461 $ 307,543 $ 73,621 $ 1,238,311 The following tables display the credit quality indicators for commercial and agricultural credit exposures based on internally assigned credit risk ratings as of December 31: 2021 Commercial Agricultural Real Estate Other Advances to Mortgage Brokers Total Real Estate Other Total Total Rating 1 - Excellent $ — $ 300 $ — $ 300 $ — $ — $ — $ 300 2 - High quality 9,010 6,881 — 15,891 453 — 453 16,344 3 - High satisfactory 86,135 46,087 72,001 204,223 9,361 4,295 13,656 217,879 4 - Low satisfactory 448,489 104,375 — 552,864 36,483 15,986 52,469 605,333 5 - Special mention 13,212 1,351 — 14,563 13,096 3,452 16,548 31,111 6 - Substandard 13,519 5,738 — 19,257 6,252 3,803 10,055 29,312 7 - Vulnerable 222 119 — 341 499 275 774 1,115 8 - Doubtful — — — — — — — — 9 - Loss — — — — — — — — Total $ 570,587 $ 164,851 $ 72,001 $ 807,439 $ 66,144 $ 27,811 $ 93,955 $ 901,394 2020 Commercial Agricultural Real Estate Other Advances to Mortgage Brokers Total Real Estate Other Total Total Rating 1 - Excellent $ — $ — $ — $ — $ — $ — $ — $ — 2 - High quality 2,308 13,406 — 15,714 541 11 552 16,266 3 - High satisfactory 69,327 51,093 50,258 170,678 14,411 5,312 19,723 190,401 4 - Low satisfactory 403,733 122,025 — 525,758 34,464 17,600 52,064 577,822 5 - Special mention 15,049 6,174 — 21,223 13,137 3,240 16,377 37,600 6 - Substandard 15,854 6,130 — 21,984 5,267 2,693 7,960 29,944 7 - Vulnerable 26 1,303 — 1,329 3,208 387 3,595 4,924 8 - Doubtful — — — — 190 — 190 190 9 - Loss — — — — — — — — Total $ 506,297 $ 200,131 $ 50,258 $ 756,686 $ 71,218 $ 29,243 $ 100,461 $ 857,147 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: 1. EXCELLENT – Substantially Risk Free Credit has strong financial condition and solid earnings history, characterized by: • High liquidity, strong cash flow, low leverage. • Unquestioned ability to meet all obligations when due. • Experienced management, with management succession in place. • Secured by cash. 2. HIGH QUALITY – Limited Risk Credit with sound financial condition and a positive trend in earnings supplemented by: • Favorable liquidity and leverage ratios. • Ability to meet all obligations when due. • Management with successful track record. • Steady and satisfactory earnings history. • If loan is secured, collateral is of high quality and readily marketable. • Access to alternative financing. • Well defined primary and secondary source of repayment. • If supported by guaranty, the financial strength and liquidity of the guarantor(s) are clearly evident. 3. HIGH SATISFACTORY – Reasonable Risk Credit with satisfactory financial condition and further characterized by: • Working capital adequate to support operations. • Cash flow sufficient to pay debts as scheduled. • Management experience and depth appear favorable. • Loan performing according to terms. • If loan is secured, collateral is acceptable and loan is fully protected. 4. LOW SATISFACTORY – Acceptable Risk Credit with bankable risks, although some signs of weaknesses are shown: • Would include most start-up businesses. • Occasional instances of trade slowness or repayment delinquency – may have been 10-30 days slow within the past year. • Management’s abilities are apparent yet unproven. • Weakness in primary source of repayment with adequate secondary source of repayment. • Loan structure generally in accordance with policy. • If secured, loan collateral coverage is marginal. To be classified as less than satisfactory, only one of the following criteria must be met. 5. SPECIAL MENTION – Criticized 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: • Downward trend in sales, profit levels, and margins. • Impaired working capital position. • Cash flow is strained in order to meet debt repayment. • Loan delinquency (30-60 days) and overdrafts may occur. • Shrinking equity cushion. • Diminishing primary source of repayment and questionable secondary source. • Management abilities are questionable. • Weak industry conditions. • Litigation pending against the borrower. • Loan may need to be restructured to improve collateral position or reduce payments. • Collateral or guaranty offers limited protection. • Negative debt service coverage, however the credit is well collateralized and payments are current. 6. SUBSTANDARD – Classified 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: • Sustained losses have severely eroded the equity and cash flow. • Deteriorating liquidity. • Serious management problems or internal fraud. • Original repayment terms liberalized. • Likelihood of bankruptcy. • Inability to access other funding sources. • Reliance on secondary source of repayment. • Litigation filed against borrower. • Interest non-accrual may be warranted. • Collateral provides little or no value. • Requires excessive attention of the loan officer. • Borrower is uncooperative with loan officer. 7. VULNERABLE – Classified 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: • Insufficient cash flow to service debt. • Minimal or no payments being received. • Limited options available to avoid the collection process. • Transition status, expect action will take place to collect loan without immediate progress being made. 8. DOUBTFUL – Workout 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: • Normal operations are severely diminished or have ceased. • Seriously impaired cash flow. • Original repayment terms materially altered. • Secondary source of repayment is inadequate. • Survivability as a “going concern” is impossible. • Collection process has begun. • Bankruptcy petition has been filed. • Judgments have been filed. • Portion of the loan balance has been charged-off. 9. LOSS – Charge-off 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: • Liquidation or reorganization under Bankruptcy, with poor prospects of collection. • Fraudulently overstated assets and/or earnings. • Collateral has marginal or no value. • Debtor cannot be located. • Over 120 days delinquent. Our primary credit quality indicator for residential real estate and consumer loans is the individual loan’s past due aging. The following tables summarize the past due and current loans for the entire loan portfolio as of December 31: 2021 Accruing Interest Total Past Due and Nonaccrual 30-59 60-89 90 Days Nonaccrual Current Total Commercial Commercial real estate $ 135 $ — $ — $ 222 $ 357 $ 570,230 $ 570,587 Commercial other 85 — — 119 204 164,647 164,851 Advances to mortgage brokers — — — — — 72,001 72,001 Total commercial 220 — — 341 561 806,878 807,439 Agricultural Agricultural real estate 213 — — 499 712 65,432 66,144 Agricultural other — — — 275 275 27,536 27,811 Total agricultural 213 — — 774 987 92,968 93,955 Residential real estate Senior liens 2,016 37 97 93 2,243 290,900 293,143 Junior liens — — — — — 2,439 2,439 Home equity lines of credit 7 — — 37 44 30,735 30,779 Total residential real estate 2,023 37 97 130 2,287 324,074 326,361 Consumer Secured 186 — — — 186 70,259 70,445 Unsecured 10 — — — 10 2,827 2,837 Total consumer 196 — — — 196 73,086 73,282 Total $ 2,652 $ 37 $ 97 $ 1,245 $ 4,031 $ 1,297,006 $ 1,301,037 2020 Accruing Interest Total Past Due and Nonaccrual 30-59 60-89 90 Days Nonaccrual Current Total Commercial Commercial real estate $ 333 $ — $ — $ 26 $ 359 $ 505,938 $ 506,297 Commercial other 486 — — 1,303 1,789 198,342 200,131 Advances to mortgage brokers — — — — — 50,258 50,258 Total commercial 819 — — 1,329 2,148 754,538 756,686 Agricultural Agricultural real estate — — — 3,398 3,398 67,820 71,218 Agricultural other 1 — — 387 388 28,855 29,243 Total agricultural 1 — — 3,785 3,786 96,675 100,461 Residential real estate Senior liens 3,203 145 — 199 3,547 269,425 272,972 Junior liens 25 — — — 25 3,791 3,816 Home equity lines of credit 8 — — — 8 30,747 30,755 Total residential real estate 3,236 145 — 199 3,580 303,963 307,543 Consumer Secured 93 — — — 93 70,349 70,442 Unsecured 3 — — — 3 3,176 3,179 Total consumer 96 — — — 96 73,525 73,621 Total $ 4,152 $ 145 $ — $ 5,313 $ 9,610 $ 1,228,701 $ 1,238,311 Impaired Loans Loans may be classified as impaired if they meet one or more of the following criteria: 1. There has been a charge-off of its principal balance (in whole or in part); 2. The loan has been classified as a TDR; or 3. The loan is in nonaccrual status. Impairment is measured on a loan-by-loan basis for commercial and agricultural loans by comparing the loan’s outstanding balance to the present value of expected future cash flows discounted at the loan’s effective interest rate, or the fair value of the collateral, less costs to sell, if the loan is collateral dependent. Large groups of smaller-balance, homogeneous residential real estate and consumer loans are collectively evaluated for impairment by comparing the loan’s unpaid principal balance to the present value of expected future cash flows discounted at the loan’s effective interest rate. We do not recognize interest income on impaired loans in nonaccrual status. For impaired loans not classified as nonaccrual, interest income is recognized daily, as earned, according to the terms of the loan agreement and the principal amount outstanding. The following summarizes information pertaining to impaired loans as of, and for the years ended, December 31: 2021 Recorded Balance Unpaid Principal Balance Valuation Allowance Average Recorded Balance Interest Income Recognized Impaired loans with a valuation allowance Commercial real estate $ 192 $ 193 $ 9 $ 1,668 $ 69 Commercial other 2,802 2,802 4 1,909 103 Agricultural real estate — — — 553 11 Agricultural other — — — 169 — Residential real estate senior liens 3,417 3,688 565 3,794 151 Total impaired loans with a valuation allowance 6,411 6,683 578 8,093 334 Impaired loans without a valuation allowance Commercial real estate 5,829 6,145 6,313 398 Commercial other 444 444 1,963 68 Agricultural real estate 9,538 9,538 9,739 699 Agricultural other 4,651 4,651 4,269 235 Home equity lines of credit 37 37 5 — Total impaired loans without a valuation allowance 20,499 20,815 22,289 1,400 Impaired loans Commercial 9,267 9,584 13 11,853 638 Agricultural 14,189 14,189 — 14,730 945 Residential real estate 3,454 3,725 565 3,799 151 Total impaired loans $ 26,910 $ 27,498 $ 578 $ 30,382 $ 1,734 2020 Recorded Balance Unpaid Principal Balance Valuation Allowance Average Recorded Balance Interest Income Recognized Impaired loans with a valuation allowance Commercial real estate $ 2,048 $ 2,290 $ 79 $ 1,384 $ 121 Commercial other 107 107 5 464 20 Agricultural real estate 1,994 1,994 54 2,099 103 Agricultural other 1,355 1,355 2 1,355 78 Residential real estate senior liens 4,319 4,661 771 4,836 197 Total impaired loans with a valuation allowance 9,823 10,407 911 10,138 519 Impaired loans without a valuation allowance Commercial real estate 3,006 3,080 3,679 210 Commercial other 4,660 4,660 3,730 150 Agricultural real estate 8,681 8,731 7,704 302 Agricultural other 1,766 1,766 2,361 105 Home equity lines of credit — — 61 5 Consumer secured — — 1 — Total impaired loans without a valuation allowance 18,113 18,237 17,536 772 Impaired loans Commercial 9,821 10,137 84 9,257 501 Agricultural 13,796 13,846 56 13,519 588 Residential real estate 4,319 4,661 771 4,897 202 Consumer — — — 1 — Total impaired loans $ 27,936 $ 28,644 $ 911 $ 27,674 $ 1,291 We had committed to advance $266 and $98 in additional funds to be disbursed in connection with impaired loans, which includes TDRs, as of December 31, 2021 and 2020, respectively. Troubled Debt Restructurings A loan modification is considered to be a TDR when the modification includes terms outside of normal lending practices to a borrower who is experiencing financial difficulties. Typical concessions granted include, but are not limited to: 1. Agreeing to interest rates below prevailing market rates for debt with similar risk characteristics. 2. Extending the amortization period beyond typical lending guidelines for loans with similar risk characteristics. 3. Agreeing to an interest only payment structure and delaying principal payments. 4. Forgiving principal. 5. Forgiving accrued interest. To determine if a borrower is experiencing financial difficulties, factors we consider include: 1. The borrower is currently in default on any of their debt. 2. The borrower would likely default on any of their debt if the concession is not granted. 3. The borrower’s cash flow is insufficient to service all of their debt if the concession is not granted. 4. The borrower has declared, or is in the process of declaring, bankruptcy. 5. The borrower is unlikely to continue as a going concern (if the entity is a business). The following is a summary of information pertaining to TDRs granted in the years ended December 31: 2021 2020 Number of Loans Pre-Modification Recorded Investment Post-Modification Recorded Investment Number of Loans Pre-Modification Recorded Investment Post-Modification Recorded Investment Commercial other 5 $ 4,761 $ 4,761 10 $ 5,224 $ 5,224 Agricultural other 6 3,712 3,712 5 3,194 3,194 Residential real estate — — — 3 136 136 Total 11 $ 8,473 $ 8,473 18 $ 8,554 $ 8,554 The following table summarizes the nature of the concessions we granted to borrowers in financial difficulty in the years ended December 31: 2021 2020 Below Market Interest Rate Below Market Interest Rate and Extension of Amortization Period Below Market Interest Rate Below Market Interest Rate and Extension of Amortization Period Number of Loans Pre-Modification Recorded Investment Number of Loans Pre-Modification Recorded Investment Number of Loans Pre-Modification Recorded Investment Number of Loans Pre-Modification Recorded Investment Commercial other 1 $ 3,189 4 $ 1,572 2 $ 987 8 $ 4,237 Agricultural other 6 3,712 — — — — 5 3,194 Residential real estate — — — — — — 3 136 Total 7 $ 6,901 4 $ 1,572 2 $ 987 16 $ 7,567 We did not restructure any loans by forgiving principal or accrued interest during 2021 or 2020. Based on our historical loss experience, losses associated with TDRs are not significantly different than other impaired loans within the same loan segment. As such, TDRs, including TDRs that have been modified in the past 12 months that subsequently defaulted, are analyzed in the same manner as other impaired loans within their respective loan segment. We had no loans that defaulted in the years ended December 31, 2021 and 2020, which were modified within 12 months prior to the default date. The following is a summary of TDR loan balances as of December 31: 2021 2020 TDRs $ 25,725 $ 24,930

Premises and Equipment

Premises and Equipment	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Premises and Equipment	Premises and Equipment A summary of premises and equipment at December 31 follows: 2021 2020 Land $ 6,164 $ 6,164 Buildings and improvements 30,738 30,503 Furniture and equipment 36,132 35,896 Total 73,034 72,563 Less: accumulated depreciation 48,615 47,423 Premises and equipment, net $ 24,419 $ 25,140 Depreciation expense amounted to $2,314, $2,620, and $2,908 in 2021, 2020, and 2019, respectively.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets The carrying amount of goodwill was $48,282 at December 31, 2021 and 2020. Identifiable intangible assets were as follows as of December 31: 2021 Gross Accumulated Net Core deposit premium resulting from acquisitions $ 5,579 $ 5,559 $ 20 2020 Gross Accumulated Net Core deposit premium resulting from acquisitions $ 5,579 $ 5,530 $ 49 Amortization expense associated with identifiable intangible assets was $29, $48, and $72 in 2021, 2020, and 2019, respectively. Estimated amortization expense associated with identifiable intangibles for each of the next four years succeeding December 31, 2021, and thereafter is as follows: Estimated Amortization Expense 2022 $ 15 2023 2 2024 2 2025 1 Total $ 20

Deposits

Deposits	12 Months Ended
	Dec. 31, 2021
Deposits [Abstract]
Deposits	Deposits Scheduled annual maturities of time deposits for each of the next five years, and thereafter, are as follows: Scheduled Maturities of Time Deposits 2022 $ 180,936 2023 55,448 2024 21,215 2025 23,163 2026 19,919 Thereafter 81 Total $ 300,762 Interest expense on time deposits greater than $250 was $980 in 2021, $1,883 in 2020 and $2,001 in 2019.

Borrowed Funds

Borrowed Funds	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Borrowed Funds	Borrowed Funds Federal funds purchased and repurchase agreements Securities sold under repurchase agreements without stated maturity dates, federal funds purchased, and FRB Discount Window advances generally mature within one to four days from the transaction date. We had no FRB Discount Window advances for the years ended December 31, 2021 and 2020. The following table provides a summary of securities sold under repurchase agreements without stated maturity dates and federal funds purchased for the years ended December 31: 2021 2020 Maximum Month End Balance Average Balance Weighted Average Interest Rate During the Period Maximum Month End Balance Average Balance Weighted Average Interest Rate During the Period Securities sold under agreements to repurchase without stated maturity dates $ 71,059 $ 57,451 0.09 % $ 83,499 $ 35,514 0.10 % Federal funds purchased 80 2 0.47 % — 4 0.49 % Securities sold under agreements to repurchase are classified as secured borrowings and are reflected at the amount of cash received in connection with the transaction. The securities underlying the agreements have a carrying value and a fair value of $50,173 and $68,773 at December 31, 2021 and 2020, respectively. Such securities remain under our control. We may be required to provide additional collateral based on the fair value of underlying securities. Securities sold under repurchase agreements without stated maturity dates were as follows at December 31: 2021 2020 Amount Rate Amount Rate Securities sold under agreements to repurchase without stated maturity dates $ 50,162 0.07 % $ 68,747 0.13 % We had pledged AFS securities and 1-4 family residential real estate loans in the following amounts at December 31: 2021 2020 Pledged to secure borrowed funds $ 334,415 $ 302,041 Pledged to secure repurchase agreements 50,173 68,773 Pledged for public deposits and for other purposes necessary or required by law 28,154 39,641 Total $ 412,742 $ 410,455 AFS securities pledged to repurchase agreements without stated maturity dates consisted of the following at December 31: 2021 2020 U.S. Treasury $ 9,711 $ — States and political subdivisions 13,491 12,728 Mortgage-backed securities 13,174 30,250 Collateralized mortgage obligations 13,797 25,795 Total $ 50,173 $ 68,773 AFS securities pledged to repurchase agreements are monitored to ensure the appropriate level is collateralized. In the event of maturities, calls, significant principal repayments, or significant decline in market values, we have an adequate level of AFS securities to pledge to satisfy collateral requirements. As of December 31, 2021, we had the ability to borrow up to an additional $298,662, without pledging additional collateral. FHLB advances FHLB advances are collateralized by a blanket lien on all qualified 1-4 family residential real estate loans, specific AFS securities, and FHLB stock. The following table lists the maturities and weighted average interest rates of FHLB advances as of December 31: 2021 2020 Amount Rate Amount Rate Fixed rate due 2021 $ — — % $ 50,000 1.91 % Variable rate due 2021 (1) — — % 10,000 0.52 % Fixed rate due 2022 20,000 1.97 % 20,000 1.97 % Fixed rate due 2026 — — % 10,000 1.17 % Total $ 20,000 1.97 % $ 90,000 1.68 % (1) Hedged advance (see “ Derivative Instruments ” section below) In October 2021, the fixed rate FHLB advance due in 2026 was put by the FHLB. Derivative Instruments We may use interest rate swaps to manage exposure to interest rate risk and variability in cash flows. The interest rate swap, associated with our variable rate borrowings, was designated upon inception as cash flow hedges of forecasted interest payments. We entered into a LIBOR-based interest rate swap that involves the receipt of variable amounts in exchange for fixed rate payments, in effect converting variable rate debt to fixed rate debt. Cash flow hedges are assessed for effectiveness using regression analysis. The effective portion of changes in fair value are recorded in OCI and subsequently reclassified into interest expense in the same period in which the related interest on the variable rate borrowings affects earnings. In the event that a portion of the changes in fair value were determined to be ineffective, the ineffective amount would be recorded in earnings. The following table provides information on derivatives related to variable rate borrowings as of December 31, 2020. There were no derivatives related to variable rate borrowings as of December 31, 2021 as the interest rate swap related to borrowings matured during the second quarter of 2021. December 31, 2020 Pay Rate Receive Rate Remaining Life (Years) Notional Amount Balance Sheet Location Fair Value Derivatives designated as hedging instruments Cash Flow Hedges: Interest rate swaps 1.56 % 3-Month LIBOR 0.3 $ 10,000 Other liabilities $ (54) Derivatives contain an element of credit risk which arises from the possibility that we will incur a loss as a result of a counterparty failing to meet its contractual obligations. Credit risk is minimized through counterparty collateral, transaction limits and monitoring procedures. We also manage dealer credit risk by entering into interest rate derivatives only with primary and highly rated counterparties, the use of ISDA master agreements, and the use of counterparty limits. Subordinated Notes On June 2, 2021, we completed a private placement of $30,000 in aggregate principal amount of 3.25% Fixed-to-Floating Rate Subordinated Notes due 2031 (the "Notes"). The Notes will initially bear a fixed interest rate of 3.25% until June 15, 2026, after which time until maturity on June 15, 2031, the interest rate will reset quarterly to an annual floating rate equal to the then-current 3-month SOFR plus 256 basis points. The Notes are redeemable by us at our option, in whole or in part, on or after June 15, 2026. The Notes are not subject to redemption at the option of the holders. The following table summarizes our outstanding notes at December 31: 2021 Amount Rate Fixed rate at 3.25% to floating, due 2031 $ 30,000 3.25 % Unamortized issuance costs (842) Total subordinated debt, net $ 29,158

Off-Balance-Sheet Activities

Off-Balance-Sheet Activities	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Off-Balance-Sheet Activities	Off-Balance-Sheet Activities, Commitments and Other Matters Credit-Related Financial Instruments We are party to credit related financial instruments with off-balance-sheet risk. These financial instruments are entered into in the normal course of business to meet the financing needs of our customers. These financial instruments involve, to varying degrees, elements of credit and IRR in excess of the amounts recognized in the consolidated balance sheets. The contractual or notional amounts of these instruments reflect the extent of involvement we have in a particular class of financial instrument. The following table summarizes our credit related financial instruments with off-balance-sheet risk as of December 31: 2021 2020 Unfunded commitments under lines of credit $ 231,120 $ 241,637 Commercial and standby letters of credit 1,738 5,964 Commitments to grant loans 32,448 26,939 Total $ 265,306 $ 274,540 Unfunded commitments under lines of credit are commitments for possible future extensions of credit to existing customers. These commitments may expire without being drawn upon and do not necessarily represent future cash requirements. Advances to mortgage brokers are also included in unfunded commitments under lines of credit. The unfunded commitment amount is the difference between our outstanding balances and maximum outstanding aggregate amount. Commitments to grant loans are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. The amount of collateral obtained, if it is deemed necessary, is based on management's credit evaluation of the customer. Commitments to grant loans include residential mortgage loans that may be committed to be sold to the secondary market. Commercial and standby letters of credit are conditional commitments we issued to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support private borrowing arrangements, including commercial paper, bond financing, and similar transactions. These commitments to extend credit and letters of credit generally mature within one year. The credit risk involved in these transactions is essentially the same as that involved in extending loans to customers. We evaluate each customer’s credit worthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary upon the extension of credit, is based on our credit evaluation of the borrower. While we consider standby letters of credit to be guarantees, the amount of the liability related to such guarantees on the commitment date is not significant and a liability related to such guarantees is not recorded on the consolidated balance sheets. Our exposure to credit-related loss in the event of nonperformance by the counter parties to the financial instruments for commitments to extend credit and standby letters of credit could be up to the contractual notional amount of those instruments. We use the same credit policies as we do for extending loans to customers. No significant losses are anticipated as a result of these commitments. Derivative Loan Commitments Mortgage loan commitments are referred to as derivative loan commitments if the loan that will result from exercise of the commitment will be held for sale upon funding. We enter into commitments to fund residential mortgage loans at specific times in the future, with the intention that these loans will subsequently be sold in the secondary market. A mortgage loan commitment binds us to lend funds to a potential borrower at a specified interest rate within a specified period of time, generally up to 60 days after inception of the rate lock. Outstanding derivative loan commitments expose us to the risk that the price of the loans arising from the exercise of the loan commitment might decline from the inception of the rate lock to funding of the loan due to increases in mortgage interest rates. If interest rates increase, the value of these loan commitments decreases. Conversely, if interest rates decrease, the value of these loan commitments increase. The notional amount of undesignated interest rate lock commitments was $788 and $3,557 at December 31, 2021 and 2020, respectively. Forward Loan Sale Commitments To protect against the price risk inherent in derivative loan commitments, we utilize both “mandatory delivery” and “best efforts” forward loan sale commitments to mitigate the risk of potential decreases in the values of loan that would result from the exercise of the derivative loan commitments. With a “mandatory delivery” contract, we commit to deliver a certain principal amount of mortgage loans to an investor at a specified price on or before a specified date. If we fail to deliver the amount of mortgages necessary to fulfill the commitment by the specified date, we are obligated to pay a “pair-off” fee, based on then current market prices, to the investor to compensate the investor for the shortfall. With a “best efforts” contract, we commit to deliver an individual mortgage loan of a specified principal amount and quality to an investor if the loan to the underlying borrower closes. Generally, the price the investor will pay the seller for an individual loan is specified prior to the loan being funded (e.g. on the same day the lender commits to lend funds to a potential borrower). We expect that these forward loan sale commitments will experience changes in fair value opposite to the change in fair value of derivative loan commitments. The notional amount of undesignated forward loan sale commitments was $2,255 and $4,661 at December 31, 2021 and 2020, respectively. The fair value of these forward loan sale commitments was $2,330 and $4,778 at December 31, 2021 and 2020, respectively. The fair values of the rate lock loan commitments related to the origination of mortgage loans that will be held for sale and the forward loan sale commitments are deemed insignificant by management and, accordingly, are not recorded in our consolidated financial statements. Other Matters Banking regulations required us to maintain cash reserve balances in currency or deposits with the FRB until March of 2020 when reserve requirements were reduced to zero. Correspondent banks may require us to maintain minimum cash reserve balances. At December 31, 2021 and 2020, the reserve balances related to correspondent banks amounted to $500 and $500, respectively. Banking regulations limit the transfer of assets in the form of dividends, loans, or advances from the Bank to the Corporation. At December 31, 2021, substantially all of the Bank’s assets were restricted from transfer to the Corporation in the form of loans or advances. Bank dividends are the principal source of funds for the Corporation. Payment of dividends without regulatory approval is limited to the current year’s retained net income plus retained net income for the preceding two years, less any required transfers to common stock. At January 1, 2022, the amount available to the Corporation for dividends from the Bank, without regulatory approval, was approximately $30,500.

Commitments and Other Matters

Commitments and Other Matters	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Other Matters	Off-Balance-Sheet Activities, Commitments and Other Matters Credit-Related Financial Instruments We are party to credit related financial instruments with off-balance-sheet risk. These financial instruments are entered into in the normal course of business to meet the financing needs of our customers. These financial instruments involve, to varying degrees, elements of credit and IRR in excess of the amounts recognized in the consolidated balance sheets. The contractual or notional amounts of these instruments reflect the extent of involvement we have in a particular class of financial instrument. The following table summarizes our credit related financial instruments with off-balance-sheet risk as of December 31: 2021 2020 Unfunded commitments under lines of credit $ 231,120 $ 241,637 Commercial and standby letters of credit 1,738 5,964 Commitments to grant loans 32,448 26,939 Total $ 265,306 $ 274,540 Unfunded commitments under lines of credit are commitments for possible future extensions of credit to existing customers. These commitments may expire without being drawn upon and do not necessarily represent future cash requirements. Advances to mortgage brokers are also included in unfunded commitments under lines of credit. The unfunded commitment amount is the difference between our outstanding balances and maximum outstanding aggregate amount. Commitments to grant loans are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Commitments generally have fixed expiration dates or other termination clauses and may require payment of a fee. The amount of collateral obtained, if it is deemed necessary, is based on management's credit evaluation of the customer. Commitments to grant loans include residential mortgage loans that may be committed to be sold to the secondary market. Commercial and standby letters of credit are conditional commitments we issued to guarantee the performance of a customer to a third party. Those guarantees are primarily issued to support private borrowing arrangements, including commercial paper, bond financing, and similar transactions. These commitments to extend credit and letters of credit generally mature within one year. The credit risk involved in these transactions is essentially the same as that involved in extending loans to customers. We evaluate each customer’s credit worthiness on a case-by-case basis. The amount of collateral obtained, if deemed necessary upon the extension of credit, is based on our credit evaluation of the borrower. While we consider standby letters of credit to be guarantees, the amount of the liability related to such guarantees on the commitment date is not significant and a liability related to such guarantees is not recorded on the consolidated balance sheets. Our exposure to credit-related loss in the event of nonperformance by the counter parties to the financial instruments for commitments to extend credit and standby letters of credit could be up to the contractual notional amount of those instruments. We use the same credit policies as we do for extending loans to customers. No significant losses are anticipated as a result of these commitments. Derivative Loan Commitments Mortgage loan commitments are referred to as derivative loan commitments if the loan that will result from exercise of the commitment will be held for sale upon funding. We enter into commitments to fund residential mortgage loans at specific times in the future, with the intention that these loans will subsequently be sold in the secondary market. A mortgage loan commitment binds us to lend funds to a potential borrower at a specified interest rate within a specified period of time, generally up to 60 days after inception of the rate lock. Outstanding derivative loan commitments expose us to the risk that the price of the loans arising from the exercise of the loan commitment might decline from the inception of the rate lock to funding of the loan due to increases in mortgage interest rates. If interest rates increase, the value of these loan commitments decreases. Conversely, if interest rates decrease, the value of these loan commitments increase. The notional amount of undesignated interest rate lock commitments was $788 and $3,557 at December 31, 2021 and 2020, respectively. Forward Loan Sale Commitments To protect against the price risk inherent in derivative loan commitments, we utilize both “mandatory delivery” and “best efforts” forward loan sale commitments to mitigate the risk of potential decreases in the values of loan that would result from the exercise of the derivative loan commitments. With a “mandatory delivery” contract, we commit to deliver a certain principal amount of mortgage loans to an investor at a specified price on or before a specified date. If we fail to deliver the amount of mortgages necessary to fulfill the commitment by the specified date, we are obligated to pay a “pair-off” fee, based on then current market prices, to the investor to compensate the investor for the shortfall. With a “best efforts” contract, we commit to deliver an individual mortgage loan of a specified principal amount and quality to an investor if the loan to the underlying borrower closes. Generally, the price the investor will pay the seller for an individual loan is specified prior to the loan being funded (e.g. on the same day the lender commits to lend funds to a potential borrower). We expect that these forward loan sale commitments will experience changes in fair value opposite to the change in fair value of derivative loan commitments. The notional amount of undesignated forward loan sale commitments was $2,255 and $4,661 at December 31, 2021 and 2020, respectively. The fair value of these forward loan sale commitments was $2,330 and $4,778 at December 31, 2021 and 2020, respectively. The fair values of the rate lock loan commitments related to the origination of mortgage loans that will be held for sale and the forward loan sale commitments are deemed insignificant by management and, accordingly, are not recorded in our consolidated financial statements. Other Matters Banking regulations required us to maintain cash reserve balances in currency or deposits with the FRB until March of 2020 when reserve requirements were reduced to zero. Correspondent banks may require us to maintain minimum cash reserve balances. At December 31, 2021 and 2020, the reserve balances related to correspondent banks amounted to $500 and $500, respectively. Banking regulations limit the transfer of assets in the form of dividends, loans, or advances from the Bank to the Corporation. At December 31, 2021, substantially all of the Bank’s assets were restricted from transfer to the Corporation in the form of loans or advances. Bank dividends are the principal source of funds for the Corporation. Payment of dividends without regulatory approval is limited to the current year’s retained net income plus retained net income for the preceding two years, less any required transfers to common stock. At January 1, 2022, the amount available to the Corporation for dividends from the Bank, without regulatory approval, was approximately $30,500.

Minimum Regulatory Capital Requ

Minimum Regulatory Capital Requirements	12 Months Ended
	Dec. 31, 2021
Banking Regulation, Risk-Based Information [Abstract]
Minimum Regulatory Capital Requirements	Minimum Regulatory Capital Requirements The Corporation (on a consolidated basis) and the Bank are subject to various regulatory capital requirements administered by the FRB and the FDIC. Failure to meet minimum capital requirements can initiate mandatory and possibly additional discretionary actions by the FRB and the FDIC that, if undertaken, could have a material effect on our financial statements. Under regulatory capital adequacy guidelines and the regulatory framework for prompt corrective action, we must meet specific capital guidelines that include quantitative measures of assets, liabilities, capital, and certain off-balance-sheet items, as calculated under regulatory accounting standards. Our capital amounts and classifications are also subject to qualitative judgments by the FRB and the FDIC about components, risk weightings, and other factors. Prompt corrective action provisions are not applicable to bank holding companies. Quantitative measures established by regulation to ensure capital adequacy require us to maintain minimum amounts and ratios (set forth in the following table) of total capital, tier 1 capital, and common equity tier 1 capital (as defined in the regulations) to risk-weighted assets (as defined) and tier 1 capital to average assets (as defined). We believe, as of December 31, 2021 and 2020, that we met all capital adequacy requirements. The FRB has established minimum risk-based capital guidelines. Pursuant to these guidelines, a framework has been established that assigns risk weights to each category of on and off-balance-sheet items to arrive at risk adjusted total assets. Regulatory capital is divided by the risk adjusted assets with the resulting ratio compared to the minimum standard to determine whether a corporation has adequate capital. The common equity tier 1 capital ratio has a minimum requirement of 4.50%. The minimum standard for primary, or Tier 1 capital is 6.00% and the minimum standard for total capital is 8.00%. As of December 31, 2021 and 2020, the most recent notifications from the FRB and the FDIC categorized us as well capitalized under the regulatory framework for prompt corrective action. To be categorized as well capitalized, an institution must maintain total risk-based, Tier 1 risk-based, Common Equity Tier 1, and Tier 1 leverage ratios as set forth in the following tables. There were no conditions or events since the notifications that we believe have changed our categories. Our actual capital amounts and ratios are also presented in the table. Actual Minimum Minimum To Be Well Amount Ratio Amount Ratio Amount Ratio December 31, 2021 Common equity Tier 1 capital to risk weighted assets Isabella Bank $ 171,255 12.91 % $ 92,849 7.00 % $ 86,217 6.50 % Consolidated 160,871 12.07 % 93,297 7.00 % N/A N/A Tier 1 capital to risk weighted assets Isabella Bank 171,255 12.91 % 112,746 8.50 % 106,114 8.00 % Consolidated 160,871 12.07 % 113,289 8.50 % N/A N/A Total capital to risk weighted assets Isabella Bank 180,358 13.60 % 139,274 10.50 % 132,642 10.00 % Consolidated 199,132 14.94 % 139,945 10.50 % N/A N/A Tier 1 capital to average assets Isabella Bank 171,255 8.54 % 80,171 4.00 % 100,214 5.00 % Consolidated 160,871 7.97 % 80,733 4.00 % N/A N/A Actual Minimum Minimum To Be Well Amount Ratio Amount Ratio Amount Ratio December 31, 2020 Common equity Tier 1 capital to risk weighted assets Isabella Bank $ 153,102 12.28 % $ 87,273 7.00 % $ 81,039 6.50 % Consolidated 162,532 12.97 % 87,675 7.00 % N/A N/A Tier 1 capital to risk weighted assets Isabella Bank 153,102 12.28 % 105,975 8.50 % 99,741 8.00 % Consolidated 162,532 12.97 % 106,462 8.50 % N/A N/A Total capital to risk weighted assets Isabella Bank 162,846 13.06 % 130,910 10.50 % 124,676 10.00 % Consolidated 172,276 13.75 % 131,512 10.50 % N/A N/A Tier 1 capital to average assets Isabella Bank 153,102 7.97 % 76,814 4.00 % 96,018 5.00 % Consolidated 162,532 8.37 % 77,671 4.00 % N/A N/A

Computation of Earnings Per Com

Computation of Earnings Per Common Share	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Computation of Earnings Per Common Share	Computation of Earnings Per Common Share Basic earnings per common share represents income available to common shareholders divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share includes additional common shares that would have been outstanding if dilutive potential common shares had been issued. Potential common shares that may be issued relate solely to outstanding shares in the Directors Plan and grant awards under the RSP, see "Note 12 – Benefit Plans." Earnings per common share have been computed based on the following for the years ended December 31: 2021 2020 2019 Average number of common shares outstanding for basic calculation 7,853,398 7,959,705 7,909,794 Average potential effect of common shares in the Directors Plan (1) 99,813 143,878 185,248 Average potential effect of common shares in the RSP 12,750 2,508 — Average number of common shares outstanding used to calculate diluted earnings per common share 7,965,961 8,106,091 8,095,042 Net income $ 19,499 $ 10,885 $ 13,024 Earnings per common share Basic $ 2.48 $ 1.37 $ 1.65 Diluted $ 2.45 $ 1.34 $ 1.61 (1) Exclusive of shares held in the Rabbi Trust

Benefit Plans

Benefit Plans	12 Months Ended
	Dec. 31, 2021
Retirement Benefits [Abstract]
Benefit Plans	Benefit Plans 401(k) Plan We have a 401(k) plan in which substantially all employees are eligible to participate. Employees may contribute up to 100% of their compensation subject to certain limits based on federal tax laws. The plan was amended in 2013 to provide a matching safe harbor contribution for all eligible employees equal to 100% of the first 5.0% of an employee's compensation contributed to the Plan during the year. Employees are 100% vested in the safe harbor matching contributions. For 2021, 2020 and 2019, expenses attributable to the plan were $792, $813, and $764, respectively. Defined Benefit Pension Plan We maintain a noncontributory defined benefit pension plan, which was curtailed effective March 1, 2007. As a result of the curtailment, future salary increases are no longer considered (the projected benefit obligation is equal to the accumulated benefit obligation), and plan benefits are based on years of service and the individual employee’s five highest consecutive years of compensation out of the last ten years of service through March 1, 2007. Changes in the projected benefit obligation and plan assets during each year, the funded status of the plan, and the net amount recognized in our consolidated balance sheets using an actuarial measurement date of December 31, are summarized as follows during the years ended December 31: 2021 2020 Change in benefit obligation Benefit obligation, January 1 $ 10,358 $ 10,209 Interest cost 233 306 Actuarial loss (gain) (357) 682 Benefits paid, including plan expenses (509) (839) Benefit obligation, December 31 9,725 10,358 Change in plan assets Fair value of plan assets, January 1 8,263 8,352 Investment return (loss) 831 750 Contributions 64 — Benefits paid, including plan expenses (509) (839) Fair value of plan assets, December 31 8,649 8,263 Deficiency in funded status at December 31, included on the consolidated balance sheets in accrued interest payable and other liabilities $ (1,076) $ (2,095) Accumulated benefit obligation at December 31 $ 9,725 $ 10,358 2021 2020 Change in accrued pension benefit costs Accrued benefit cost at January 1 $ (2,095) $ (1,857) Contributions 64 — Net periodic benefit cost 31 (176) Net change in unrecognized actuarial loss and prior service cost 924 (62) Accrued pension benefit cost at December 31 $ (1,076) $ (2,095) We have recorded the funded status of the plan in our consolidated balance sheets. We adjust the underfunded status in a liability account to reflect the current funded status of the plan. Any gains or losses that arise during the year but are not recognized as components of net periodic benefit cost are recognized as a component of other comprehensive income (loss). The components of net periodic benefit cost are as follows for the years ended December 31: 2021 2020 2019 Interest cost on benefit obligation $ 233 $ 306 $ 378 Expected return on plan assets (486) (488) (452) Amortization of unrecognized actuarial net loss 222 206 214 Settlement loss — 152 128 Net periodic benefit cost $ (31) $ 176 $ 268 During 2021, 2020 and 2019, settlement losses of $0, $152 and $128 were recognized in connection with lump-sum benefit distributions, respectively. Many plan participants elect to receive their retirement benefit payments in the form of lump-sum settlements. Pro rata settlement losses, which can occasionally occur as a result of these lump-sum distributions, are recognized only in years when the total of such distributions exceed the sum of the service and interest expense components of net periodic benefit cost. Accumulated other comprehensive income at December 31, 2021 includes net unrecognized pension costs before income taxes of $2,550. The actuarial assumptions used in determining the benefit obligation are as follows for the years ended December 31: 2021 2020 2019 Discount rate 2.43 % 2.30 % 3.07 % Expected long-term rate of return on plan assets 6.00 % 6.00 % 6.00 % The actuarial weighted average assumptions used in determining the net periodic pension costs are as follows for the years ended December 31: 2021 2020 2019 Discount rate 2.30 % 3.07 % 4.11 % Expected long-term rate of return on plan assets 6.00 % 6.00 % 6.00 % As a result of the curtailment of the Plan, there is no rate of compensation increase considered in the above assumptions. The expected long-term rate of return is an estimate of anticipated future long-term rates of return on plan assets as measured on a market value basis. Factors considered in arriving at this assumption include: • Historical long-term rates of return for broad asset classes. • Actual past rates of return achieved by the plan. • The general mix of assets held by the plan. • The stated investment policy for the plan. The selected rate of return is net of anticipated investment related expenses. Pension Plan Assets Our overall investment strategy is to moderately grow the portfolio by investing 50% of the portfolio in equity securities and 50% in fixed income securities. This strategy is designed to generate a long-term rate of return of 6.00%. Equity securities primarily consist of the S&P 500 Index with a smaller allocation to the Small Cap and International Index. Fixed income securities are invested in the Bond Market Index. The plan has appropriate assets invested in short-term investments to meet near term benefit payments. The asset mix and the sector weighting of the investments are determined by our benefits committee, which is comprised of members of our management. To manage the plan, we retain a third party investment advisor to conduct consultations. We review the performance of the advisor at least annually. The fair values of our pension plan assets by asset category were as follows as of December 31: 2021 2020 Total (Level 2) Total (Level 2) Short-term investments $ 127 $ 127 $ 69 $ 69 Common collective trusts Fixed income 3,750 3,750 3,851 3,851 Equity investments 4,772 4,772 4,343 4,343 Total $ 8,649 $ 8,649 $ 8,263 $ 8,263 The following is a description of the valuation methodologies used for assets measured at fair value. There have been no changes in the methodologies used at December 31, 2021 and 2020: • Short-term investments: Shares of a money market portfolio valued at amortized cost, which approximates fair value. • Common collective trusts: These investments are public investment securities valued using the NAV provided by a third party investment advisor. The NAV is quoted on a private market that is not active; however, the unit price is based on underlying investments which are traded on an active market. We anticipate contributions to the plan in 2022 to approximate net contribution costs. Estimated future benefit payments are as follows for the next ten years: Estimated Benefit Payments 2022 $ 1,042 2023 650 2024 601 2025 714 2026 875 2027 - 2031 2,935 Directors Plan Pursuant to the terms of the Directors Plan, our directors are required to invest at least 25% of their board fees in our common stock. These stock investments can be made either through deferred fees or through the purchase of shares through the Dividend Reinvestment Plan. Deferred fees, under the Directors Plan, are converted on a quarterly basis into stock units of our common stock based on the fair value of a share of our common stock as of the relevant valuation date. Stock units credited to a participant’s account are eligible for stock and cash dividends as declared. Dividend Reinvestment Plan shares are purchased pursuant to the Dividend Reinvestment Plan. Distribution of deferred fees from the Directors Plan occurs when the participant retires from the Board of Directors or upon the occurrence of certain other events. The participant is eligible to receive a distribution in the form of shares of our common stock of all of the stock units that are then in his or her account, and any unconverted cash will be converted to and rounded up to whole shares of stock and distributed, as well. The Directors Plan does not allow for cash settlement, and therefore, such share-based payment awards qualify for classification as equity. We may use authorized but unissued shares or purchase shares of common stock on the open market to meet our obligations under the Directors Plan. We maintain the Rabbi Trust to fund the Directors Plan. The Rabbi Trust is an irrevocable grantor trust to which we may contribute assets for the limited purpose of funding a nonqualified deferred compensation plan. Although we may not use the assets of the Rabbi Trust for any purpose other than meeting our obligations under the Directors Plan, the assets of the Rabbi Trust remain subject to the claims of our creditors and are included in the consolidated financial statements. We may contribute cash or common stock to the Rabbi Trust from time to time for the sole purpose of funding the Directors Plan. The Rabbi Trust will use any cash that we contribute to purchase shares of our common stock on the open market. Shares held in the Rabbi Trust are included in the calculation of earnings per share. The components of shares eligible to be issued under the Directors Plan were as follows as of December 31: 2021 2020 Eligible Market Eligible Market Unissued 83,710 $ 2,135 117,053 $ 2,291 Shares held in Rabbi Trust 105,654 2,694 59,162 1,158 Total 189,364 $ 4,829 176,215 $ 3,449 Cash Incentive Plans Executive Cash Incentive Plan On June 24, 2020, we amended and restated the Isabella Bank Corporation Employee Cash Incentive Plans to create two separate plans: one for non-executive employees and the other, the Isabella Bank Corporation Executive Cash Incentive Plan for executive employees. The executive plan provides separate potential payouts for Isabella Bank's CEO, President and CFO based on achievement of personal and corporate goals. The potential payouts under the plan range from 20% to 30% of the employee's annual salary. Expenses related to this plan for 2021 and 2020 were $253 and $165, respectively. Employee Cash Incentive Plan We provide cash incentive plans to reward employees above and beyond their base salaries when our performance and operating profitability exceed established annual targets. Incentives are also awarded for achievement of personal performance goals. Expenses related to this plan for 2021, 2020 and 2019 were $1,063, $1,101, and $1,070, respectively. Prior to 2020, such expenses included cash incentives for all eligible employees, including executives. Restricted Stock Plan We adopted the RSP, an equity-based bonus plan, in 2020. Under the RSP, we may award restricted stock bonuses to eligible employees on an annual basis that are not fully transferable or vested until certain conditions are met. Currently, the eligible employees are the Bank's CEO, President and CFO. The RSP authorizes the issuance of unvested restricted stock to an eligible employee with a maximum award ranging from 25% to 40% of the employee’s annual salary, on a calendar year basis. The employee must also satisfy the annual performance targets and measures established by the Board of Directors. If these grant conditions are not satisfied, then the award of restricted shares will lapse or be adjusted appropriately, at the discretion of the Board of Directors. All Grant Agreements contain vesting conditions and clawback provisions. A summary of changes in nonvested restricted stock awards follows for the years ended December 31: 2021 2020 Number Fair Number Fair Balance, January 1 4,658 $ 82 — $ — Granted 15,465 336 4,658 82 Vested — — — — Forfeited — — — — Balance, December 31 20,123 $ 418 4,658 $ 82 Compensation expense related to the RSP for 2021 and 2020 were $86 and $14, respectively. As of December 31, 2021, there was $319 of total remaining unrecognized compensation expense related to nonvested restricted stock awards granted under the RSP. The remaining expense is expected to be recognized over a weighted-average service period of 2.71 years. Stock Award Incentive Plan We maintained an equity incentive plan for the purpose of promoting growth and operating profitability, as well as attracting and retaining executive officers of outstanding competence, through ownership of equity. Under this plan, common stock was granted to specified individuals subject to certain conditions, and the transfer of shares granted under the plan is restricted. Expenses related to this plan was $171 for 2019. This plan was terminated in 2020 with the adoption of our Restricted Stock Plan. Other Employee Benefit Plans We maintain nonqualified defined contribution retirement plans to provide supplemental retirement benefits to specified participants. Expenses related to these programs for 2021, 2020 and 2019 were $352, $373, and $355, respectively. Expenses are recognized over the participants’ expected years of service. We maintain a self-funded medical plan under which we are responsible for the first $100 per year of claims made by a covered family. Expenses are accrued based on estimates of the aggregate liability for claims incurred and our experience. Expenses were $3,297 in 2021, $1,868 in 2020 and $2,445 in 2019.

Revenue (Notes)

Revenue (Notes)	12 Months Ended
	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer [Text Block]	Revenue Our revenue is comprised primarily of interest income, service charges and fees, gains on the sale of loans and AFS securities, earnings on corporate owned life insurance policies, and other noninterest income. Other noninterest income is typically service and performance driven in nature and comprised primarily of investment and trust advisory fees. We recognize revenue, excluding interest income, in accordance with ASC 606, Revenue From Contracts with Customers. Revenue is recognized when our performance obligation has been satisfied according to our contractual obligation. We record receivables when revenue is unpaid and collectability is reasonably assured. Accounts receivable balances primarily represent amounts due from customers for which revenue has been recognized. Accounts receivable balances are recorded in the consolidated balance sheets in accrued interest receivable and other assets. For the years ended December 31, 2021, 2020 and 2019, we satisfied our performance obligations pursuant to contracts with customers. As a result, we have not recorded any contract assets or liabilities. We estimate no returns or allowances for the years ended December 31, 2021, 2020 and 2019. Our contracts with customers define our performance obligations with clearly established pricing which did not require us to allocate or disaggregate revenue by performance obligation. A summary of revenue recognized for each major category of contracts with customers, subject to ASC 606, is as follows for the years ended December 31: 2021 2020 2019 Debit card income $ 3,623 $ 2,961 $ 2,667 Trust service fees 2,707 2,294 2,269 Investment advisory fees 364 284 523 Service charges and fees related to deposit accounts 312 290 317 A significant portion of our revenue consists of interest income which is not subject to the requirements set forth in ASC 606.
Disaggregation of Revenue [Table Text Block]	A summary of revenue recognized for each major category of contracts with customers, subject to ASC 606, is as follows for the years ended December 31: 2021 2020 2019 Debit card income $ 3,623 $ 2,961 $ 2,667 Trust service fees 2,707 2,294 2,269 Investment advisory fees 364 284 523 Service charges and fees related to deposit accounts 312 290 317

Other Noninterest Expenses

Other Noninterest Expenses	12 Months Ended
	Dec. 31, 2021
Other Income and Expenses [Abstract]
Other Noninterest Expenses	Other Noninterest Expenses A summary of expenses included in other noninterest expenses is as follows for the years ended December 31: 2021 2020 2019 Audit, consulting, and legal fees $ 2,066 $ 1,836 $ 1,884 ATM and debit card fees 1,810 1,441 1,210 Marketing costs 939 877 762 Memberships and subscriptions 877 740 700 Loan underwriting fees 849 825 905 Donations and community relations 705 723 1,026 Director fees 703 695 788 FDIC insurance premiums 690 612 211 All other 2,183 2,725 3,075 Total other noninterest expenses $ 10,822 $ 10,474 $ 10,561

Federal Income Taxes

Federal Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Federal Income Taxes	Federal Income Taxes Components of the consolidated provision for federal income taxes are summarized as follows for the years ended December 31: 2021 2020 2019 Currently payable $ 4,371 $ 1,263 $ 972 Deferred expense (benefit) (523) (276) 408 Income tax expense $ 3,848 $ 987 $ 1,380 The reconciliation of the provision for federal income taxes and the amount computed at the federal statutory tax rate of 21% of income before federal income tax expense is as follows for the year ended December 31: 2021 2020 2019 Income taxes at statutory rate $ 4,903 $ 2,493 $ 3,025 Effect of nontaxable income Interest income on tax exempt municipal securities (643) (802) (990) Earnings on corporate owned life insurance policies (225) (346) (160) Other 312 288 283 Total effect of nontaxable income (556) (860) (867) Effect of nondeductible expenses 46 68 108 Effect of tax credits (617) (830) (984) Unrecognized deferred tax benefit on joint venture investment 72 116 98 Federal income tax expense $ 3,848 $ 987 $ 1,380 The losses recognized for December 31, 2021, 2020 and 2019 related to our joint venture investment in CSS, which was sold during the fourth quarter of 2020. The sale of this investment resulted in a capital loss carryforward that is unlikely to be recognized in the foreseeable future. As such, we did not recognize a deferred tax asset as of December 31, 2021, 2020 and 2019 related to our investment and capital loss in CSS. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for federal income tax purposes. Significant components of our deferred tax assets and liabilities, measured at the 21% statutory rate, included in other assets and other liabilities on our consolidated balance sheets, are summarized as follows as of December 31: 2021 2020 Deferred tax assets Allowance for loan losses $ 1,635 $ 1,724 Deferred compensation 1,553 1,475 Employee benefit plans 98 59 Core deposit premium and acquisition expenses 759 751 Net unrecognized actuarial losses on pension plan 536 729 Net unrealized gains on derivative instruments — 11 Life insurance death benefit payable 497 497 Other 867 890 Total deferred tax assets 5,945 6,136 Deferred tax liabilities Prepaid pension cost 309 290 Premises and equipment 1,729 2,196 Accretion on securities 61 36 Core deposit premium and acquisition expenses 947 910 Net unrealized gains on available-for-sale securities 1,018 2,777 Other 834 956 Total deferred tax liabilities 4,898 7,165 Net deferred tax assets (liabilities) $ 1,047 $ (1,029) While we are subject to U.S. federal income tax, we are no longer subject to examination by taxing authorities for years before 2018. There are no material uncertain tax positions requiring recognition in our consolidated financial statements. We do not expect the total amount of unrecognized tax benefits to significantly increase in the next twelve months. We recognize interest and/or penalties related to income tax matters in income tax expense. We do not have any amounts accrued for interest and penalties at December 31, 2021 and 2020 and we are not aware of any claims for such amounts by federal income tax authorities.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Accumulated Other Comprehensive Income (Loss)	Accumulated Other Comprehensive Income (Loss) AOCI includes net income as well as unrealized gains and losses, net of tax, on AFS securities and derivative instruments, as well as changes in the funded status of our defined benefit pension plan. Unrealized gains and losses and changes in the funded status of the pension plan, net of tax, are excluded from net income, and are reflected as a direct charge or credit to shareholders’ equity. Comprehensive income (loss) and the related components are disclosed in the consolidated statements of comprehensive income. The following table provides a roll-forward of the changes in AOCI by component for the years ended December 31, 2019, 2020 and 2021 (net of tax): Unrealized Unrealized Change in Unrecognized Pension Cost on Defined Total Balance, January 1, 2019 $ (5,200) $ 256 $ (2,741) $ (7,685) OCI before reclassifications 12,276 (256) (210) 11,810 Amounts reclassified from AOCI (6) — 268 262 Subtotal 12,270 (256) 58 12,072 Tax effect (2,458) 54 (12) (2,416) OCI, net of tax 9,812 (202) 46 9,656 Balance, December 31, 2019 4,612 54 (2,695) 1,971 OCI before reclassifications 7,474 (121) (238) 7,115 Amounts reclassified from AOCI (71) — 176 105 Subtotal 7,403 (121) (62) 7,220 Tax effect (1,530) 25 12 (1,493) OCI, net of tax 5,873 (96) (50) 5,727 Balance, December 31, 2020 10,485 (42) (2,745) 7,698 OCI before reclassifications (8,371) 53 955 (7,363) Amounts reclassified from AOCI — — (31) (31) Subtotal (8,371) 53 924 (7,394) Tax effect 1,759 (11) (193) 1,555 OCI, net of tax (6,612) 42 731 (5,839) Balance, December 31, 2021 $ 3,873 $ — $ (2,014) $ 1,859 Included in OCI are changes in unrealized gains and losses related to auction rate money market preferred stocks. Auction rate money market preferred stocks, for federal income tax purposes, have no deferred federal income taxes related to unrealized gains or losses given the nature of the investments. A summary of the components of unrealized gains on AFS securities included in OCI follows for the years ended December 31: 2021 2020 2019 Auction Rate Money Market Preferred Stocks All Other AFS Securities Total Auction Rate Money Market Preferred Stocks All Other AFS Securities Total Auction Rate Money Market Preferred Stocks All Other AFS Securities Total Unrealized gains (losses) arising during the period $ 5 $ (8,376) $ (8,371) $ 118 $ 7,356 $ 7,474 $ 565 $ 11,711 $ 12,276 Reclassification adjustment for net (gains) losses included in net income — — — — (71) (71) — (6) (6) Net unrealized gains (losses) 5 (8,376) (8,371) 118 7,285 7,403 565 11,705 12,270 Tax effect — 1,759 1,759 — (1,530) (1,530) — (2,458) (2,458) Unrealized gains (losses), net of tax $ 5 $ (6,617) $ (6,612) $ 118 $ 5,755 $ 5,873 $ 565 $ 9,247 $ 9,812 The following table details reclassification adjustments and the related affected line items in our consolidated statements of income for the years ended December 31: Details about AOCI components Amount Affected Line Item in the 2021 2020 2019 Unrealized gains (losses) on AFS securities $ — $ 71 $ 6 Net gains on sale of AFS securities — 15 1 Federal income tax expense $ — $ 56 $ 5 Net income Change in unrecognized pension cost on defined benefit pension plan $ (31) $ 176 $ 268 Other noninterest expenses (7) 37 56 Federal income tax (benefit) expense $ (24) $ 139 $ 212 Net income

Fair Value

Fair Value	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Fair Value	Fair Value Under fair value measurement and disclosure authoritative guidance, we group assets and liabilities measured at fair value into three levels, based on the markets in which the assets and liabilities are traded, and the reliability of the assumptions used to determine fair value, based on the prioritization of inputs in the valuation techniques. These levels are: Level 1: Valuation is based upon quoted prices for identical instruments traded in active markets. Level 2: Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model based valuation techniques for which all significant assumptions are observable in the market. Level 3: Valuation is generated from model based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. Transfers between measurement levels are recognized at the end of reporting periods. Fair value measurement requires the use of an exit price notion which may differ from entrance pricing. Generally, we believe our assets and liabilities classified as Level 1 or Level 2 approximate an exit price notion. Following is a description of the valuation methodologies, key inputs, and an indication of the level of the fair value hierarchy in which the assets or liabilities are classified. AFS securities: AFS securities are recorded at fair value on a recurring basis. Level 1 fair value measurement is based upon quoted prices for identical instruments. Level 2 fair value measurement is based upon quoted prices for similar instruments. If quoted prices are not available, fair values are measured using independent pricing models or other model based valuation techniques such as the present value of future cash flows, adjusted for the security’s credit rating, prepayment assumptions and other factors such as credit loss and liquidity assumptions. The values for Level 1 and Level 2 investment securities are generally obtained from an independent third party. On a quarterly basis, we compare the values provided to alternative pricing sources. Loans: We do not record loans at fair value on a recurring basis. However, some loans are classified as impaired and a specific allowance for loan losses may be established. Loans for which it is probable that payment of interest and principal will be significantly different than the contractual terms of the original loan agreement are considered impaired. Once a loan is identified as impaired, we measure the estimated impairment. The fair value of impaired loans is estimated using one of several methods, including the present value of expected future cash flows discounted at the loan’s effective interest rate, or the fair value of the collateral, less costs to sell, if the loan is collateral dependent. Those impaired loans not requiring an allowance represent loans for which the fair value of the expected repayments or collateral exceed the recorded investments in such loans. We review the net realizable values of the underlying collateral for collateral dependent impaired loans on at least a quarterly basis for all loan types. To determine the collateral value, we utilize independent appraisals, broker price opinions, or internal evaluations. We review these valuations to determine whether an additional discount should be applied given the age of market information that may have been considered as well as other factors such as costs to sell an asset if it is determined that the collateral will be liquidated in connection with the ultimate settlement of the loan. We use these valuations to determine if any specific reserves or charge-offs are necessary. We may obtain new valuations in certain circumstances, including when there has been significant deterioration in the condition of the collateral, if the foreclosure process has begun, or if the existing valuation is deemed to be outdated. The following tables list the quantitative fair value information about impaired loans as of: December 31, 2021 Valuation Technique Fair Value Unobservable Input Actual Range Weighted Average Discount applied to collateral: Real Estate 20% - 30% 23% Equipment 20% - 35% 28% Discounted value $18,812 Cash crop inventory 40% 40% Livestock 30% 30% Accounts receivable 50% 50% Liquor license 75% 75% December 31, 2020 Valuation Technique Fair Value Unobservable Input Actual Range Weighted Average Discount applied to collateral: Real Estate 20% - 30% 23% Equipment 20% - 50% 32% Discounted value $19,540 Cash crop inventory 40% 40% Livestock 30% 30% Other inventory 50% 50% Accounts receivable 25% - 50% 27% Liquor license 75% 75% Collateral discount rates may have ranges to accommodate differences in the age of the independent appraisal, broker price opinion, or internal evaluation. Derivative instruments: Derivative instruments, consisting solely of interest rate swaps, are recorded at fair value on a recurring basis. Derivatives qualifying as cash flow hedges, when highly effective, are reported at fair value in other assets or other liabilities on our Consolidated Balance Sheets with changes in value recorded in OCI. Should the hedge no longer be considered effective, the ineffective portion of the change in fair value is recorded directly in earnings in the period in which the change occurs. The fair value of a derivative is determined by quoted market prices and model-based valuation techniques. As such, we classify derivative instruments as Level 2. OMSR: OMSR (which are included in other assets) are subject to impairment testing. To test for impairment, we utilize a discounted cash flow analysis using interest rates and prepayment speed assumptions currently quoted for comparable instruments and discount rates. If the valuation model reflects a value less than the carrying value, OMSR are adjusted to fair value through a valuation allowance as determined by the model. As such, we classify OMSR subject to nonrecurring fair value adjustments as Level 2. The preceding methods described may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Although we believe our valuation methods are appropriate and consistent with other market participants, the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different fair value measurement. Estimated Fair Values of Financial Instruments Not Recorded at Fair Value in their Entirety on a Recurring Basis Disclosure of the estimated fair values of financial instruments, which differ from carrying values, often requires the use of estimates. In cases where quoted market values in an active market are not available, we use present value techniques and other valuation methods to estimate the fair values of our financial instruments. These valuation methods require considerable judgment and the resulting estimates of fair value can be significantly affected by the assumptions made and methods used. The carrying amount and estimated fair value of financial instruments not recorded at fair value in their entirety on a recurring basis were as follows as of December 31: 2021 Carrying Estimated Level 1 Level 2 Level 3 ASSETS Cash and cash equivalents $ 105,330 $ 105,330 $ 105,330 $ — $ — Mortgage loans AFS 1,735 1,797 — 1,797 — Gross loans 1,301,037 1,296,841 — — 1,296,841 Less allowance for loan and lease losses 9,103 9,103 — — 9,103 Net loans 1,291,934 1,287,738 — — 1,287,738 Accrued interest receivable 5,804 5,804 5,804 — — Equity securities without readily determinable fair values (1) 17,383 N/A — — — OMSR 2,124 2,753 — 2,753 — LIABILITIES Deposits without stated maturities 1,409,577 1,409,577 1,409,577 — — Deposits with stated maturities 300,762 301,216 — 301,216 — Federal funds purchased and repurchase agreements 50,162 50,153 — 50,153 — FHLB advances 20,000 20,120 — 20,120 — Subordinated debt, net of unamortized issuance costs 29,158 27,435 — 27,435 — Accrued interest payable 251 251 251 — — 2020 Carrying Estimated Level 1 Level 2 Level 3 ASSETS Cash and cash equivalents $ 246,640 $ 246,640 $ 246,640 $ — $ — Mortgage loans AFS 2,741 2,858 — 2,858 — Gross loans 1,238,311 1,239,718 — — 1,239,718 Less allowance for loan and lease losses 9,744 9,744 — — 9,744 Net loans 1,228,567 1,229,974 — — 1,229,974 Accrued interest receivable 6,882 6,882 6,882 — — Equity securities without readily determinable fair values (1) 17,383 N/A — — — OMSR 2,308 2,480 — 2,480 — LIABILITIES Deposits without stated maturities 1,183,336 1,183,336 1,183,336 — — Deposits with stated maturities 382,981 389,455 — 389,455 — Federal funds purchased and repurchase agreements 68,747 68,738 — 68,738 — FHLB advances 90,000 91,512 — 91,512 — Subordinated debt, net of unamortized issuance costs — — — — — Accrued interest payable 481 481 481 — — (1) Due to the characteristics of equity securities without readily determinable fair values, they are not disclosed under a specific fair value hierarchy. When an impairment or write-down related to these securities is recorded, such amount would be classified as a nonrecurring Level 3 fair value adjustment. Financial Instruments Recorded at Fair Value The table below presents the recorded amount of assets and liabilities measured at fair value on December 31: 2021 2020 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Recurring items AFS securities U.S. Treasury $ 209,703 $ — $ 209,703 $ — $ — $ — $ — $ — States and political subdivisions 121,205 — 121,205 — 143,656 — 143,656 — Auction rate money market preferred 3,242 — 3,242 — 3,237 — 3,237 — Mortgage-backed securities 56,148 — 56,148 — 88,652 — 88,652 — Collateralized mortgage obligations 92,301 — 92,301 — 101,983 — 101,983 — Corporate 8,002 — 8,002 — 1,700 — 1,700 — Total AFS securities 490,601 — 490,601 — 339,228 — 339,228 — Derivative instruments — — — — 54 — 54 — Nonrecurring items Impaired loans (net of the ALLL) 18,812 — — 18,812 19,540 — — 19,540 OMSR 2,124 — 2,124 — 2,308 — 2,308 — Foreclosed assets 211 — — 211 527 — — 527 Total $ 511,748 $ — $ 492,725 $ 19,023 $ 361,657 $ — $ 341,590 $ 20,067 Percent of assets and liabilities measured at fair value — % 96.28 % 3.72 % — % 94.45 % 5.55 % We recorded an impairment related to OMSR of $0 and $316 through earnings for the years ended December 31, 2021 and 2020. We recorded gains of $0 and losses of $41 through earnings related fair value changes in foreclosed assets for the years ended December 31, 2021 and 2020. We had no other assets or liabilities recorded at fair value with changes in fair value recognized through earnings, on a recurring basis or nonrecurring basis, as of December 31, 2021 and 2020.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions In the ordinary course of business, we grant loans to principal officers and directors and their affiliates (including their families and companies in which they have 10% or more ownership). Annual activity consisted of the following for the years ended December 31: 2021 2020 Balance, January 1 $ 2,977 $ 3,695 New loans 43,264 837 Repayments (23,683) (1,555) Balance, December 31 $ 22,558 $ 2,977 Total deposits of these principal officers and directors and their affiliates amounted to $15,268 and $7,604 at December 31, 2021 and 2020, respectively. From time to time, we make charitable donations to The Isabella Bank Foundation (the “Foundation”), which is a non-controlled nonprofit organization formed for the purpose of distributing charitable donations to recipient organizations generally located in the communities we serve. Our donations are recognized as expense when paid to the Foundation. The assets and transactions of the Foundation are not included in our consolidated financial statements. Assets of the Foundation include cash and cash equivalents, certificates of deposit, and shares of Isabella Bank Corporation common stock. The Foundation owned 20,000 shares of our common stock as of December 31, 2021 and 44,350 shares as of December 31, 2020. Such shares are included in the computation of dividends and earnings per share. The following table displays total assets of, and our donations to, the Foundation as of, and for the years ended December 31: 2021 2020 2019 Total assets $ 1,511 $ 1,286 $ 1,678 Donations $ 50 $ — $ 50

Operating Segments

Operating Segments	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Operating Segments	Operating SegmentsOur reportable segments are based on legal entities that account for at least 10% of net operating results. The operations of the Bank as of December 31, 2021, 2020, and 2019 represent approximately 90% or more of our consolidated total assets and operating results. As such, no additional segment reporting is presented.

Parent Company Only Financial I

Parent Company Only Financial Information	12 Months Ended
	Dec. 31, 2021
Condensed Financial Information Disclosure [Abstract]
Parent Company Only Financial Information	Parent Company Only Financial Information Condensed Balance Sheets December 31 2021 2020 ASSETS Cash on deposit at the Bank $ 11,535 $ 2,670 Investments in subsidiaries 178,395 166,096 Premises and equipment 1,482 1,529 Other assets 48,923 48,352 TOTAL ASSETS $ 240,335 $ 218,647 LIABILITIES AND SHAREHOLDERS’ EQUITY Subordinated debt, net of unamortized issuance costs $ 29,158 $ — Other liabilities 129 59 Shareholders' equity 211,048 218,588 TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY $ 240,335 $ 218,647 Condensed Statements of Income Year Ended December 31 2021 2020 2019 Income Dividends from subsidiaries $ 3,600 $ 9,300 $ 7,800 Interest income 12 1 7 Net income (loss) on CSS joint venture — 577 (3,108) Other income 17 — — Total income 3,629 9,878 4,699 Expenses Interest expense 615 5 — Occupancy and equipment 67 61 59 Audit, consulting, and legal fees 590 573 477 Director fees 352 356 368 Other 1,145 1,167 1,165 Total expenses 2,769 2,162 2,069 Income before income tax benefit and equity in undistributed earnings of subsidiaries 860 7,716 2,630 Federal income tax benefit 500 216 984 Income before equity in undistributed earnings of subsidiaries 1,360 7,932 3,614 Undistributed earnings of subsidiaries 18,139 2,953 9,410 Net income $ 19,499 $ 10,885 $ 13,024 Condensed Statements of Cash Flows Year Ended December 31 2021 2020 2019 Operating activities Net income $ 19,499 $ 10,885 $ 13,024 Adjustments to reconcile net income to cash provided by operations Undistributed earnings of subsidiaries (18,139) (2,953) (9,410) Undistributed earnings of equity securities without readily determinable fair values — (394) 3,320 Loss on sale of joint venture investment — 394 — Share-based payment awards under the Directors Plan 433 413 523 Share-based payment awards under the RSP 86 14 — Amortization of subordinated debt issuance costs 52 — — Depreciation 50 47 46 Deferred income tax expense (benefit) (267) 351 114 Changes in operating assets and liabilities which provided (used) cash Other assets (304) 183 (285) Other liabilities 70 40 69 Net cash provided by (used in) operating activities 1,480 8,980 7,401 Investing activities Sale of joint venture investment — 1,000 — Purchases of premises and equipment (2) (37) — Net cash provided by (used in) investing activities (2) 963 — Financing activities Issuance of subordinated debt, net of unamortized issuance costs 29,106 — — Cash dividends paid on common stock (8,367) (8,524) (8,282) Proceeds from the issuance of common stock 1,593 4,185 4,876 Common stock repurchased (13,758) (2,702) (4,003) Common stock purchased for deferred compensation obligations (1,187) (1,592) (1,131) Net cash provided by (used in) financing activities 7,387 (8,633) (8,540) Increase (decrease) in cash and cash equivalents 8,865 1,310 (1,139) Cash and cash equivalents at beginning of period 2,670 1,360 2,499 Cash and cash equivalents at end of period $ 11,535 $ 2,670 $ 1,360

Nature of Operations and Summ_2

Nature of Operations and Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
BASIS OF PRESENTATION AND CONSOLIDATION	BASIS OF PRESENTATION AND CONSOLIDATION: The consolidated financial statements include the accounts of Isabella Bank Corporation, a financial services holding company, and its wholly owned subsidiary, Isabella Bank. All intercompany balances and accounts have been eliminated in consolidation.
USE OF ESTIMATES	USE OF ESTIMATES: In preparing consolidated financial statements in conformity with accounting principles generally accepted in the United States of America, we make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the consolidated balance sheet and reported amounts of revenues and expenses during the reporting year. Actual results could differ from those estimates. Material estimates that are particularly susceptible to significant change in the near term relate to the determination of the ALLL, the fair value of AFS investment securities, and the valuation of goodwill and other intangible assets.
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS : Fair value refers to the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants in the market in which the reporting entity transacts such sales or transfers based on the assumptions market participants would use when pricing an asset or liability. Assumptions are developed based on prioritizing information within a fair value hierarchy that gives the highest priority to quoted prices in active markets and the lowest priority to unobservable data, such as the reporting entity’s own data. We may choose to measure eligible items at fair value at specified election dates. For assets and liabilities recorded at fair value, it is our policy to maximize the use of observable inputs and minimize the use of unobservable inputs when developing fair value measurements for those financial instruments for which there is an active market. In cases where the market for a financial asset or liability is not active, we include appropriate risk adjustments that market participants would make for nonperformance and liquidity risks when developing fair value measurements. Fair value measurements for assets and liabilities for which limited or no observable market data exists are accordingly based primarily upon estimates, are often calculated based on the economic and competitive environment, the characteristics of the asset or liability and other factors. Therefore, the results cannot be determined with precision and may not be realized in an actual sale or immediate settlement of the asset or liability. Additionally, there may be inherent weaknesses in any calculation technique, and changes in the underlying assumptions used, including discount rates and estimates of future cash flows, could significantly affect the results of current or future values. We utilize fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. Investment securities AFS and derivative instruments are recorded at fair value on a recurring basis. Additionally, from time to time, we may be required to record other assets and liabilities at fair value on a nonrecurring basis, such as mortgage loans AFS, impaired loans, foreclosed assets, OMSR, goodwill, and certain other assets and liabilities. These nonrecurring fair value adjustments typically involve the application of lower of cost or market accounting or write downs of individual assets. Fair Value Hierarchy Under fair value measurement and disclosure authoritative guidance, we group assets and liabilities measured at fair value into three levels, based on the markets in which the assets and liabilities are traded, and the reliability of the assumptions used to determine fair value, based on the prioritization of inputs in the valuation techniques. These levels are: Level 1: Valuation is based upon quoted prices for identical instruments traded in active markets. Level 2: Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model based valuation techniques for which all significant assumptions are observable in the market. Level 3: Valuation is generated from model based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. Transfers between measurement levels are recognized at the end of reporting periods. For further discussion of fair value considerations, refer to “Note 17 – Fair Value.” Under fair value measurement and disclosure authoritative guidance, we group assets and liabilities measured at fair value into three levels, based on the markets in which the assets and liabilities are traded, and the reliability of the assumptions used to determine fair value, based on the prioritization of inputs in the valuation techniques. These levels are: Level 1: Valuation is based upon quoted prices for identical instruments traded in active markets. Level 2: Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model based valuation techniques for which all significant assumptions are observable in the market. Level 3: Valuation is generated from model based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. Transfers between measurement levels are recognized at the end of reporting periods. Fair value measurement requires the use of an exit price notion which may differ from entrance pricing. Generally, we believe our assets and liabilities classified as Level 1 or Level 2 approximate an exit price notion.
SIGNIFICANT GROUP CONCENTRATIONS OF CREDIT RISK	SIGNIFICANT GROUP CONCENTRATIONS OF CREDIT RISK : Most of our activities are conducted with customers located within the central Michigan area. A significant amount of our outstanding loans are secured by commercial and residential real estate. Other than these types of loans, there is no significant concentration to any other industry or any one customer. 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: 1. EXCELLENT – Substantially Risk Free Credit has strong financial condition and solid earnings history, characterized by: • High liquidity, strong cash flow, low leverage. • Unquestioned ability to meet all obligations when due. • Experienced management, with management succession in place. • Secured by cash. 2. HIGH QUALITY – Limited Risk Credit with sound financial condition and a positive trend in earnings supplemented by: • Favorable liquidity and leverage ratios. • Ability to meet all obligations when due. • Management with successful track record. • Steady and satisfactory earnings history. • If loan is secured, collateral is of high quality and readily marketable. • Access to alternative financing. • Well defined primary and secondary source of repayment. • If supported by guaranty, the financial strength and liquidity of the guarantor(s) are clearly evident. 3. HIGH SATISFACTORY – Reasonable Risk Credit with satisfactory financial condition and further characterized by: • Working capital adequate to support operations. • Cash flow sufficient to pay debts as scheduled. • Management experience and depth appear favorable. • Loan performing according to terms. • If loan is secured, collateral is acceptable and loan is fully protected. 4. LOW SATISFACTORY – Acceptable Risk Credit with bankable risks, although some signs of weaknesses are shown: • Would include most start-up businesses. • Occasional instances of trade slowness or repayment delinquency – may have been 10-30 days slow within the past year. • Management’s abilities are apparent yet unproven. • Weakness in primary source of repayment with adequate secondary source of repayment. • Loan structure generally in accordance with policy. • If secured, loan collateral coverage is marginal. To be classified as less than satisfactory, only one of the following criteria must be met. 5. SPECIAL MENTION – Criticized 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: • Downward trend in sales, profit levels, and margins. • Impaired working capital position. • Cash flow is strained in order to meet debt repayment. • Loan delinquency (30-60 days) and overdrafts may occur. • Shrinking equity cushion. • Diminishing primary source of repayment and questionable secondary source. • Management abilities are questionable. • Weak industry conditions. • Litigation pending against the borrower. • Loan may need to be restructured to improve collateral position or reduce payments. • Collateral or guaranty offers limited protection. • Negative debt service coverage, however the credit is well collateralized and payments are current. 6. SUBSTANDARD – Classified 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: • Sustained losses have severely eroded the equity and cash flow. • Deteriorating liquidity. • Serious management problems or internal fraud. • Original repayment terms liberalized. • Likelihood of bankruptcy. • Inability to access other funding sources. • Reliance on secondary source of repayment. • Litigation filed against borrower. • Interest non-accrual may be warranted. • Collateral provides little or no value. • Requires excessive attention of the loan officer. • Borrower is uncooperative with loan officer. 7. VULNERABLE – Classified 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: • Insufficient cash flow to service debt. • Minimal or no payments being received. • Limited options available to avoid the collection process. • Transition status, expect action will take place to collect loan without immediate progress being made. 8. DOUBTFUL – Workout 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: • Normal operations are severely diminished or have ceased. • Seriously impaired cash flow. • Original repayment terms materially altered. • Secondary source of repayment is inadequate. • Survivability as a “going concern” is impossible. • Collection process has begun. • Bankruptcy petition has been filed. • Judgments have been filed. • Portion of the loan balance has been charged-off. 9. LOSS – Charge-off 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: • Liquidation or reorganization under Bankruptcy, with poor prospects of collection. • Fraudulently overstated assets and/or earnings. • Collateral has marginal or no value. • Debtor cannot be located. • Over 120 days delinquent.
CASH AND CASH EQUIVALENTS	CASH AND CASH EQUIVALENTS: For purposes of the consolidated statements of cash flows, cash and cash equivalents include cash and balances due from banks, federal funds sold, and other deposit accounts. Generally, federal funds sold are for a one day period. We maintain deposit accounts in various financial institutions which generally exceed federally insured limits or are not insured. We do not believe we are exposed to any significant interest, credit or other financial risk as a result of these deposits.
AFS SECURITIES	AFS SECURITIES: Purchases of investment securities are generally classified as AFS. However, we may elect to classify securities as either held to maturity or trading. Securities classified as AFS debt securities are recorded at fair value, with unrealized gains and losses, net of the effect of deferred income taxes, excluded from earnings and reported in other comprehensive income. Included in AFS securities are auction rate money market preferred securities. These investments, for federal income tax purposes, have no federal income tax impact given the nature of the investments. Auction rate money market preferred securities are recorded at fair value, with unrealized gains and losses excluded from earnings and reported in other comprehensive income. Purchase premiums and discounts are recognized in interest income using the interest method over the term of the securities. Realized gains and losses on the sale of AFS securities are determined using the specific identification method. AFS securities are reviewed quarterly for possible OTTI. In determining whether an OTTI exists for debt securities, we assert that: (a) we do not have the intent to sell the security; and (b) it is more likely than not we will not have to sell the security before recovery of its cost basis. If these conditions are not met, we recognize an OTTI charge through earnings for the difference between the debt security’s amortized cost basis and its fair value, and such amount is included in noninterest income. For debt securities that do not meet the above criteria, and we do not expect to recover the security’s amortized cost basis, the security is considered other-than-temporarily impaired. For these debt securities, we separate the total impairment into the credit risk loss component and the amount of the loss related to market and other risk factors. In order to determine the amount of the credit loss for a debt security, we calculate the recovery value by performing a discounted cash flow analysis based on the current cash flows and future cash flows we expect to recover. The amount of the total OTTI related to the credit risk is recognized in earnings and is included in noninterest income. The amount of the total OTTI related to other risk factors is recognized as a component of other comprehensive income. For debt securities that have recognized OTTI through earnings, if through subsequent evaluation there is a significant increase in the cash flow expected, the difference between the amortized cost basis and the cash flows expected to be collected is accreted as interest income. As of December 31, 2021 and 2020, we conducted an analysis to determine whether any AFS securities currently in an unrealized loss position should be identified as other-than-temporarily impaired. Such analyses considered, among other factors, the following criteria: • Has the value of the investment declined more than what is deemed to be reasonable based on a risk and maturity adjusted discount rate? • Is the investment credit rating below investment grade? • Is it probable the issuer will be unable to pay the amount when due? • Is it more likely than not that we will have to sell the security before recovery of its cost basis? • Has the duration of the investment been extended?
LOANS	LOANS: Loans that we have the intent and ability to hold for the foreseeable future or until maturity or payoff are reported at their outstanding principal balance adjusted for any charge-offs, the ALLL, and any deferred fees or costs. Interest income on loans is accrued over the term of the loan based on the principal amount outstanding. Loan origination fees and certain direct loan origination costs are capitalized and recognized as a component of interest income over the term of the loan using the appropriate yield methods. Commercial and agricultural loans include loans for commercial real estate, commercial operating loans, advances to mortgage brokers, farmland and agricultural production, and loans to states and political subdivisions. Repayment of these loans is dependent upon the successful operation and management of a business. We minimize our risk by limiting the amount of direct credit exposure to any one borrower to $15,000. Borrowers with direct credit needs of more than $15,000 may be serviced through the use of loan participations with other commercial banks. Commercial and agricultural real estate loans commonly require loan-to-value limits of 80% or less. Depending upon the type of loan, past credit history, and current operating results, we may require the borrower to pledge accounts receivable, inventory, property, or equipment. Government agency guarantee may be required. Personal guarantees and/or life insurance beneficiary assignments are generally required from the owners of closely held corporations, partnerships, and sole proprietorships. In addition, we may require annual financial statements, prepare cash flow analyses, and review credit reports.. We entered into a mortgage purchase program in 2016 with a financial institution where we participate in advances to mortgage brokers (“advances”). The mortgage brokers originate residential mortgage loans with the intent to sell them on the secondary market. We participate in the advance to the mortgage broker, which is secured by the underlying mortgage loan, until it is ultimately sold on the secondary market. As such, the average life of each participated advance is approximately 20-30 days. Funds from the sale of the loan are used to pay off our participation in the advance to the mortgage broker. We classify these advances as commercial loans and include the outstanding balance in commercial loans on our consolidated balance sheets. Under the participation agreement, we committed to a maximum outstanding aggregate amount of $80,000 as of December 31, 2021. The difference between our outstanding balance and the maximum outstanding aggregate amount is classified as “Unfunded commitments under lines of credit” in the “Contractual Obligations and Loan Commitments” section of the Management's Discussion and Analysis of Financial Condition and Results of Operations of this report. We offer adjustable rate mortgages, construction loans, and fixed rate residential real estate loans which have amortization periods up to a maximum of 30 years. We consider the anticipated direction of interest rates, balance sheet duration, the sensitivity of our balance sheet to changes in interest rates, our liquidity needs, and overall loan demand to determine whether or not to sell fixed rate loans to Freddie Mac. Our lending policies generally limit the maximum loan-to-value ratio on residential real estate loans to 100% of the lower of the appraised value of the property or the purchase price. Private mortgage insurance is typically required on loans with loan-to-value ratios in excess of 80% unless the loan qualifies for government guarantees. Underwriting criteria for residential real estate loans generally include: • Evaluation of the borrower’s ability to make monthly payments. • Evaluation of the value of the property securing the loan. • Ensuring the payment of principal, interest, taxes, and hazard insurance does not exceed 28% of a borrower’s gross income. • Ensuring all debt servicing does not exceed 40% of income. • Verification of acceptable credit reports. • Verification of employment, income, and financial information. Appraisals are performed by independent appraisers and are reviewed for appropriateness. Generally, mortgage loan requests are reviewed by our mortgage loan committee or through a secondary market underwriting system; loans in excess of $1,000 require the approval of our Internal Loan Committee, the Executive Loan Committee, the Board of Directors’ Loan Committee, or the Board of Directors. Consumer loans include secured and unsecured personal loans. Loans are amortized for a period of up to 15 years based on the age and value of the underlying collateral. The underwriting emphasis is on a borrower’s perceived intent and ability to pay rather than collateral value. No consumer loans are sold to the secondary market.
ALLOWANCE FOR LOAN LOSSES	ALLOWANCE FOR LOAN AND LEASE LOSSES: The ALLL is established as losses are estimated to have occurred through a provision for loan losses charged to earnings. Loan losses are charged against the allowance when we believe the uncollectability of the loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. We evaluate the ALLL on a regular basis. Our periodic review of the collectability of loans considers historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The ALLL consists of specific, general, and unallocated components. The specific component relates to loans that are deemed to be impaired. For such loans that are analyzed for specific allowance allocations, an allowance is established when the discounted cash flows or collateral value, less costs to sell, of the impaired loan is lower than the carrying value of that loan. The general component covers non-impaired loans and is based on historical loss experience adjusted for current conditions. An unallocated component is maintained to cover uncertainties that we believe affect our estimate of probable losses based on qualitative factors. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. Loans may be classified as impaired if they meet one or more of the following criteria: 1. There has been a charge-off of its principal balance; 2. The loan has been classified as a TDR; or 3. The loan is in nonaccrual status. Impairment is measured on a loan-by-loan basis by either the present value of expected future cash flows discounted at the loan’s effective interest rate, or the fair value of the collateral, less costs to sell, if the loan is collateral dependent. Large groups of smaller-balance, homogeneous loans are collectively evaluated for impairment. The ALLL is established as losses are estimated to have occurred through a provision for loan losses charged to earnings. Full or partial loan balances are charged against the ALLL when we believe uncollectability is probable. Subsequent recoveries, if any, are credited to the ALLL The ALLL is evaluated on a regular basis for appropriateness. Our periodic review of the collectability of a loan considers historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral, and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The primary factors behind the determination of the level of the ALLL are specific allocations for impaired loans, historical loss percentages, as well as unallocated components. Specific allocations for impaired loans are primarily determined based on the difference between the loan’s outstanding balance and the present value of expected future cash flows discounted at the loan’s effective interest rate, or the fair value of the collateral, less costs to sell, if the loan is collateral dependent. Historical loss allocations are calculated at the loan class and segment levels based on a migration analysis of the loan portfolio, with the exception of advances to mortgage brokers, over the preceding five years. With no historical losses on advances to mortgage brokers, there is no allocation related to this portfolio. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio.
LOANS HELD FOR SALE	LOANS HELD FOR SALE: Mortgage loans held for sale on the secondary market are carried at the lower of cost or fair value as determined by aggregating outstanding commitments from investors or current investor yield requirements. Net unrealized losses, if any, would be recognized as a component of other noninterest expenses. Mortgage loans held for sale are sold with the mortgage servicing rights retained by us. Gains or losses on sales of mortgage loans are recognized based on the difference between the selling price and the carrying value of the related mortgage loans sold.
TRANSFERS OF FINANCIAL ASSETS	TRANSFERS OF FINANCIAL ASSETS: Transfers of financial assets, including mortgage loans and participation loans, are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is determined to be surrendered when 1) the assets have been legally isolated from us, 2) the transferee obtains the right (free of conditions that constrain it from taking advantage of the right) to pledge or exchange the transferred assets, and 3) we do not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. Other than servicing, we have no substantive continuing involvement related to these loans.
SERVICING	SERVICING: Servicing assets are recognized as separate assets when rights are acquired through purchase or through sale of financial assets. We have no purchased servicing rights. For sales of mortgage loans, a portion of the cost of originating the loan is allocated to the servicing right based on relative fair value. Fair value is based on market prices for comparable mortgage servicing contracts, when available, or alternatively, is based on a valuation model that calculates the present value of estimated future net servicing income. The valuation model incorporates assumptions that market participants would use in estimating future net servicing income, such as the cost to service, the discount rate, the custodial earnings rate, an inflation rate, ancillary income, prepayment speeds and default rates and losses. Servicing assets are evaluated for impairment based upon the fair value of the rights as compared to amortized cost. Impairment is determined by stratifying rights into tranches based on predominant risk characteristics, such as interest rate, loan type, and investor type. Impairment is recognized through a valuation allowance for an individual tranche, to the extent that fair value is less than the capitalized amount for the tranche. If we later determine that all or a portion of the impairment no longer exists for a particular tranche, a reduction of the valuation allowance may be recorded as an increase to income. Capitalized servicing rights are reported in other assets and are amortized into noninterest income in proportion to, and over the period of, the estimated future net servicing income of the underlying financial assets. The unpaid principal balance of mortgages serviced for others was $278,844 and $301,377 with capitalized servicing rights of $2,124 and $2,308 at December 31, 2021 and 2020, respectively, which are included in other assets. Servicing fee income is recorded for fees earned for servicing loans for others. The fees are based on a contractual percentage of the outstanding principal or a fixed amount per loan and are recorded as income when earned. We recorded servicing fee revenue of $747, $625, and $626 related to residential mortgage loans serviced for others during 2021, 2020, and 2019, respectively, which is included in other noninterest income.
FORECLOSED ASSETS	FORECLOSED ASSETS: Assets acquired through, or in lieu of, loan foreclosure are held for sale and are initially recorded at the lower of our carrying amount or fair value less estimated selling costs at the date of transfer, establishing a new cost basis. Any write downs based on the asset’s fair value at the date of acquisition are charged to the ALLL. After foreclosure, property held for sale is carried at the lower of the new cost basis or fair value less costs to sell. Impairment losses on property to be held and used are measured at the amount by which the carrying amount of property exceeds its fair value. Costs relating to holding these assets are expensed as incurred. We periodically perform valuations and any subsequent write downs are recorded as a charge to operations, if necessary, to reduce the carrying value of a property to the lower of our carrying amount or fair value less costs to sell. Foreclosed assets of $211 and $527 as of December 31, 2021 and 2020, respectively, are included in other assets.
PREMISES AND EQUIPMENT	PREMISES AND EQUIPMENT: Land is carried at cost. Buildings and equipment are carried at cost, less accumulated depreciation which is computed principally by the straight-line method based upon the estimated useful lives of the related assets, which range from 3 to 40 years. Major improvements are capitalized and appropriately amortized based upon the useful lives of the related assets or the expected terms of the leases, if shorter, using the straight-line method. Maintenance, repairs and minor alterations are charged to current operations as expenditures occur. We annually review these assets to determine whether carrying values have been impaired.
EQUITY SECURITIES WITHOUT READILY DETERMINABLE FAIR VALUES	EQUITY SECURITIES WITHOUT READILY DETERMINABLE FAIR VALUES: Included in equity securities without readily determinable fair values are our holdings in FHLB stock and FRB stock. Equity securities without readily determinable fair values consist of the following holdings as of December 31: 2021 2020 FHLB Stock $ 15,050 $ 15,050 FRB Stock 1,999 1,999 Other 334 334 Total $ 17,383 $ 17,383
EQUITY COMPENSATION PLAN	EQUITY COMPENSATION PLANS: At December 31, 2021, the Directors Plan had 189,364 shares eligible to be issued to participants, for which the Rabbi Trust held 105,654 shares. We had 176,215 shares to be issued at December 31, 2020, with 59,162 shares held in the Rabbi Trust. Under the RSP, compensation expense for nonvested stock awards is based on the fair value of the award on the measurement date. The fair value of nonvested stock awards is based on the date of the grant and is recognized over the requisite service period. The impact of forfeitures of share-based payment awards on compensation expense is recognized as forfeitures occur. Compensation costs relating to share-based payment transactions are recognized as the services are rendered, with the cost measured based on the fair value of the equity or liability instruments issued (see “Note 12 – Benefit Plans”).
CORPORATE OWNED LIFE INSURANCE	CORPORATE OWNED LIFE INSURANCE: We have purchased life insurance policies on key members of management, partially for the purpose of funding certain post-retirement benefits. In the event of death of one of these individuals, we would receive a specified cash payment equal to the face value of the policy. Such policies are recorded at their cash surrender value, or the amount that can be realized on the balance sheet date. Increases in cash surrender value in excess of single premiums paid are reported as other noninterest income.
ACQUISITION INTANGIBLES AND GOODWILL	ACQUISITION INTANGIBLES AND GOODWILL: We previously acquired branch facilities and related deposits in business combinations accounted for as a purchase. The acquisitions included amounts related to the valuation of customer deposit relationships (core deposit intangibles). Core deposit intangibles arising from acquisitions are included in goodwill and other intangible assets are being amortized over their estimated lives and evaluated for potential impairment on at least an annual basis. Goodwill, which represents the excess of the purchase price over identifiable assets, is not amortized but is evaluated for impairment on at least an annual basis. Acquisition intangibles and goodwill are typically qualitatively evaluated to determine if it is more likely than not that the carrying balance is impaired. If it is determined that the carrying balance is more likely than not to be impaired, we perform a cash flow valuation to determine the extent of the potential impairment. This valuation method requires a significant degree of our judgment. In the event the projected undiscounted net operating cash flows for these intangible assets are less than the carrying value, the asset is recorded at fair value as determined by the valuation model.
OFF BALANCE SHEET CREDIT RELATED FINANCIAL INSTRUMENTS	OFF BALANCE SHEET CREDIT RELATED FINANCIAL INSTRUMENTS: In the ordinary course of business, we have entered into commitments to extend credit, including commitments under credit card arrangements, commercial lines of credit, home equity lines of credit, commercial letters of credit, and standby letters of credit. Such financial instruments are recorded only when funded.
Revenue Recognition, Policy [Policy Text Block]	REVENUE RECOGNITION: Our revenue is comprised primarily of interest income, service charges and fees, gains on the sale of loans and AFS securities, earnings on corporate owned life insurance policies, and other noninterest income. Other noninterest income is typically service and performance driven in nature and comprised primarily of investment and trust advisory fees. We recognize revenue, excluding interest income and other income specifically scoped out, in accordance with ASC 606, Revenue From Contracts with Customers. Revenue is recognized when our performance obligation has been satisfied according to our contractual obligation.
FEDERAL INCOME TAXES	FEDERAL INCOME TAXES: Deferred income tax assets and liabilities are determined using the liability (or balance sheet) method. Under this method, the net deferred tax assets or liabilities are determined based on the tax effects of the temporary differences between the book and tax basis on the various balance sheet assets and liabilities and gives current recognition to changes in tax rates and laws. Valuation allowances are established, where necessary, to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the year plus or minus the change during the year in deferred tax assets and liabilities. We analyze our filing positions in the jurisdictions where we are required to file income tax returns, as well as all open tax years in these jurisdictions. We also treat interest and penalties attributable to income taxes, to the extent they arise, as a component of our noninterest expenses.
DEFINED BENEFIT PENSION PLAN	DEFINED BENEFIT PENSION PLAN: We maintain a noncontributory defined benefit pension plan, which was curtailed effective March 1, 2007. The service cost component of the defined benefit pension plan is included in “compensation and benefits” on the consolidated statements of income and is funded consistent with the requirements of federal laws and regulations. All other costs related to the defined benefit pension plan are included in “other” noninterest expenses on the consolidated statements of income. The current benefit obligation is included in "accrued interest payable and other liabilities" on the consolidated balance sheets. Inherent in the determination of defined benefit pension costs are assumptions concerning future events that will affect the amount and timing of required benefit payments under the plan. These assumptions include demographic assumptions such as mortality, a discount rate used to determine the current benefit obligation and a long-term expected rate of return on plan assets. Net periodic benefit cost includes the interest cost based on the assumed discount rate, an expected return on plan assets based on an actuarially derived market-related value of assets, and amortization of unrecognized net actuarial gains or losses. Actuarial gains and losses result from experience different from that assumed and from changes in assumptions (excluding asset gains and losses not yet reflected in market-related value). Amortization of actuarial gains and losses is included as a component of net periodic defined benefit pension cost. For additional information, see “Note 12 – Benefit Plans.”
MARKETING COSTS	MARKETING COSTS: Marketing costs are expensed as incurred (see “Note 14 – Other Noninterest Expenses”).
RECLASSIFICATIONS	RECLASSIFICATIONS: Certain amounts reported in the 2020 and 2019 consolidated financial statements have been reclassified to conform with the 2021 presentation.
EARNINGS PER SHARE	Basic earnings per common share represents income available to common shareholders divided by the weighted average number of common shares outstanding during the period. Diluted earnings per common share includes additional common shares that would have been outstanding if dilutive potential common shares had been issued. Potential common shares that may be issued relate solely to outstanding shares in the Directors Plan and grant awards under the RSP, see "Note 12 – Benefit Plans."
NONACCRUAL LOAN STATUS	The accrual of interest on commercial and agricultural loans, as well as residential real estate loans, is discontinued at the time a loan is 90 days or more past due unless the credit is well-secured and in the process of short-term collection. Upon transferring a loan to nonaccrual status, we perform an evaluation to determine the net realizable value of the underlying collateral. This evaluation is used to help determine if a charge-off is necessary. Consumer loans are typically charged-off no later than 180 days past due. Past due status is based on the contractual term of the loan. In all cases, a loan is placed in nonaccrual status at an earlier date if collection of principal or interest is considered doubtful. When a loan is placed in nonaccrual status, all interest accrued in the current calendar year, but not collected, is reversed against interest income while interest accrued in prior calendar years, but not collected, is charged against the ALLL. Loans may be returned to accrual status after six months of continuous performance and achievement of current payment status.
IMPAIRED LOANS	Loans may be classified as impaired if they meet one or more of the following criteria: 1. There has been a charge-off of its principal balance (in whole or in part); 2. The loan has been classified as a TDR; or 3. The loan is in nonaccrual status. Impairment is measured on a loan-by-loan basis for commercial and agricultural loans by comparing the loan’s outstanding balance to the present value of expected future cash flows discounted at the loan’s effective interest rate, or the fair value of the collateral, less costs to sell, if the loan is collateral dependent. Large groups of smaller-balance, homogeneous residential real estate and consumer loans are collectively evaluated for impairment by comparing the loan’s unpaid principal balance to the present value of expected future cash flows discounted at the loan’s effective interest rate.
TROUBLED DEBT RESTRUCTURINGS	A loan modification is considered to be a TDR when the modification includes terms outside of normal lending practices to a borrower who is experiencing financial difficulties. Typical concessions granted include, but are not limited to: 1. Agreeing to interest rates below prevailing market rates for debt with similar risk characteristics. 2. Extending the amortization period beyond typical lending guidelines for loans with similar risk characteristics. 3. Agreeing to an interest only payment structure and delaying principal payments. 4. Forgiving principal. 5. Forgiving accrued interest. To determine if a borrower is experiencing financial difficulties, factors we consider include: 1. The borrower is currently in default on any of their debt. 2. The borrower would likely default on any of their debt if the concession is not granted. 3. The borrower’s cash flow is insufficient to service all of their debt if the concession is not granted. 4. The borrower has declared, or is in the process of declaring, bankruptcy. 5. The borrower is unlikely to continue as a going concern (if the entity is a business).

Receivables, Loans, Notes Recei

Receivables, Loans, Notes Receivable, and Others (Policies)	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Loans and Leases Receivable, Allowance for Loan Losses Policy [Policy Text Block]	ALLOWANCE FOR LOAN AND LEASE LOSSES: The ALLL is established as losses are estimated to have occurred through a provision for loan losses charged to earnings. Loan losses are charged against the allowance when we believe the uncollectability of the loan balance is confirmed. Subsequent recoveries, if any, are credited to the allowance. We evaluate the ALLL on a regular basis. Our periodic review of the collectability of loans considers historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The ALLL consists of specific, general, and unallocated components. The specific component relates to loans that are deemed to be impaired. For such loans that are analyzed for specific allowance allocations, an allowance is established when the discounted cash flows or collateral value, less costs to sell, of the impaired loan is lower than the carrying value of that loan. The general component covers non-impaired loans and is based on historical loss experience adjusted for current conditions. An unallocated component is maintained to cover uncertainties that we believe affect our estimate of probable losses based on qualitative factors. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio. Loans may be classified as impaired if they meet one or more of the following criteria: 1. There has been a charge-off of its principal balance; 2. The loan has been classified as a TDR; or 3. The loan is in nonaccrual status. Impairment is measured on a loan-by-loan basis by either the present value of expected future cash flows discounted at the loan’s effective interest rate, or the fair value of the collateral, less costs to sell, if the loan is collateral dependent. Large groups of smaller-balance, homogeneous loans are collectively evaluated for impairment. The ALLL is established as losses are estimated to have occurred through a provision for loan losses charged to earnings. Full or partial loan balances are charged against the ALLL when we believe uncollectability is probable. Subsequent recoveries, if any, are credited to the ALLL The ALLL is evaluated on a regular basis for appropriateness. Our periodic review of the collectability of a loan considers historical experience, the nature and volume of the loan portfolio, adverse situations that may affect the borrower’s ability to repay, estimated value of any underlying collateral, and prevailing economic conditions. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. The primary factors behind the determination of the level of the ALLL are specific allocations for impaired loans, historical loss percentages, as well as unallocated components. Specific allocations for impaired loans are primarily determined based on the difference between the loan’s outstanding balance and the present value of expected future cash flows discounted at the loan’s effective interest rate, or the fair value of the collateral, less costs to sell, if the loan is collateral dependent. Historical loss allocations are calculated at the loan class and segment levels based on a migration analysis of the loan portfolio, with the exception of advances to mortgage brokers, over the preceding five years. With no historical losses on advances to mortgage brokers, there is no allocation related to this portfolio. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio.

Fair Value Fair Value Measureme

Fair Value Fair Value Measurement, Policy (Policies)	12 Months Ended
	Dec. 31, 2021
Fair Value Measurement, Policy [Abstract]
Fair Value Measurement, Policy [Policy Text Block]	FAIR VALUE MEASUREMENTS : Fair value refers to the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants in the market in which the reporting entity transacts such sales or transfers based on the assumptions market participants would use when pricing an asset or liability. Assumptions are developed based on prioritizing information within a fair value hierarchy that gives the highest priority to quoted prices in active markets and the lowest priority to unobservable data, such as the reporting entity’s own data. We may choose to measure eligible items at fair value at specified election dates. For assets and liabilities recorded at fair value, it is our policy to maximize the use of observable inputs and minimize the use of unobservable inputs when developing fair value measurements for those financial instruments for which there is an active market. In cases where the market for a financial asset or liability is not active, we include appropriate risk adjustments that market participants would make for nonperformance and liquidity risks when developing fair value measurements. Fair value measurements for assets and liabilities for which limited or no observable market data exists are accordingly based primarily upon estimates, are often calculated based on the economic and competitive environment, the characteristics of the asset or liability and other factors. Therefore, the results cannot be determined with precision and may not be realized in an actual sale or immediate settlement of the asset or liability. Additionally, there may be inherent weaknesses in any calculation technique, and changes in the underlying assumptions used, including discount rates and estimates of future cash flows, could significantly affect the results of current or future values. We utilize fair value measurements to record fair value adjustments to certain assets and liabilities and to determine fair value disclosures. Investment securities AFS and derivative instruments are recorded at fair value on a recurring basis. Additionally, from time to time, we may be required to record other assets and liabilities at fair value on a nonrecurring basis, such as mortgage loans AFS, impaired loans, foreclosed assets, OMSR, goodwill, and certain other assets and liabilities. These nonrecurring fair value adjustments typically involve the application of lower of cost or market accounting or write downs of individual assets. Fair Value Hierarchy Under fair value measurement and disclosure authoritative guidance, we group assets and liabilities measured at fair value into three levels, based on the markets in which the assets and liabilities are traded, and the reliability of the assumptions used to determine fair value, based on the prioritization of inputs in the valuation techniques. These levels are: Level 1: Valuation is based upon quoted prices for identical instruments traded in active markets. Level 2: Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model based valuation techniques for which all significant assumptions are observable in the market. Level 3: Valuation is generated from model based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. Transfers between measurement levels are recognized at the end of reporting periods. For further discussion of fair value considerations, refer to “Note 17 – Fair Value.” Under fair value measurement and disclosure authoritative guidance, we group assets and liabilities measured at fair value into three levels, based on the markets in which the assets and liabilities are traded, and the reliability of the assumptions used to determine fair value, based on the prioritization of inputs in the valuation techniques. These levels are: Level 1: Valuation is based upon quoted prices for identical instruments traded in active markets. Level 2: Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model based valuation techniques for which all significant assumptions are observable in the market. Level 3: Valuation is generated from model based techniques that use at least one significant assumption not observable in the market. These unobservable assumptions reflect estimates of assumptions that market participants would use in pricing the asset or liability. The asset’s or liability’s fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. Transfers between measurement levels are recognized at the end of reporting periods. Fair value measurement requires the use of an exit price notion which may differ from entrance pricing. Generally, we believe our assets and liabilities classified as Level 1 or Level 2 approximate an exit price notion.

Nature of Operations and Summ_3

Nature of Operations and Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Schedule of equity method and other investments	Equity securities without readily determinable fair values consist of the following holdings as of December 31: 2021 2020 FHLB Stock $ 15,050 $ 15,050 FRB Stock 1,999 1,999 Other 334 334 Total $ 17,383 $ 17,383

AFS Securities (Tables)

AFS Securities (Tables)	12 Months Ended
	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Amortized cost and fair value of available-for-sale securities	The amortized cost and fair value of AFS securities, with gross unrealized gains and losses, are as follows as of December 31: 2021 Amortized Gross Gross Fair U.S. Treasury $ 212,379 $ — $ 2,676 $ 209,703 States and political subdivisions 116,836 4,457 88 121,205 Auction rate money market preferred 3,200 42 — 3,242 Mortgage-backed securities 54,710 1,438 — 56,148 Collateralized mortgage obligations 90,435 1,876 10 92,301 Corporate 8,150 19 167 8,002 Total $ 485,710 $ 7,832 $ 2,941 $ 490,601 2020 Amortized Gross Gross Fair States and political subdivisions $ 137,710 $ 5,946 $ — $ 143,656 Auction rate money market preferred 3,200 37 — 3,237 Mortgage-backed securities 85,926 2,726 — 88,652 Collateralized mortgage obligations 97,430 4,553 — 101,983 Corporate 1,700 — — 1,700 Total $ 325,966 $ 13,262 $ — $ 339,228
Amortized cost and fair value of available-for-sale securities by contractual maturity	The amortized cost and fair value of AFS securities by contractual maturity at December 31, 2021 are as follows: Maturing Securities with Variable Monthly Payments or Noncontractual Maturities Due in After One After Five After Total U.S. Treasury $ — $ 202,634 $ 9,745 $ — $ — $ 212,379 States and political subdivisions 15,898 54,344 19,351 27,243 — 116,836 Auction rate money market preferred — — — — 3,200 3,200 Mortgage-backed securities — — — — 54,710 54,710 Collateralized mortgage obligations — — — — 90,435 90,435 Corporate — — 8,150 — — 8,150 Total amortized cost $ 15,898 $ 256,978 $ 37,246 $ 27,243 $ 148,345 $ 485,710 Fair value $ 16,039 $ 256,332 $ 37,770 $ 28,769 $ 151,691 $ 490,601
Summary of the activity related to sales of available-for-sale securities	A summary of the sales activity of AFS securities during the years ended December 31 is displayed in the following table. 2021 2020 2019 Proceeds from sales of AFS securities $ — $ 26,855 $ 33,840 Realized gains (losses) $ — $ 71 $ 6 Applicable income tax expense (benefit) $ — $ 15 $ 1
Debt Securities, Available-for-sale, Unrealized Loss Position, Fair Value	The following information pertains to AFS securities with gross unrealized losses at December 31, 2021 aggregated by investment category and length of time that individual securities have been in a continuous loss position. There were no AFS securities with gross unrealized losses in a continuous loss position at December 31, 2020. December 31, 2021 Less Than Twelve Months Twelve Months or More Gross Fair Gross Fair Total U.S. Treasury $ 2,676 $ 209,703 $ — $ — $ 2,676 States and political subdivisions 88 9,674 — — 88 Collateralized mortgage obligations 10 11,165 — — 10 Corporate 167 6,283 — — 167 Total $ 2,941 $ 236,825 $ — $ — $ 2,941 Number of securities in an unrealized loss position: 40 — 40

Loans and ALLL (Tables)

Loans and ALLL (Tables)	12 Months Ended
	Dec. 31, 2021
Receivables [Abstract]
Summary of changes in the ALLL and the recorded investment in loans by segments	A summary of changes in the ALLL and the recorded investment in loans by segments follows: Allowance for Loan Losses Year Ended December 31, 2021 Commercial Agricultural Residential Real Estate Consumer Unallocated Total January 1, 2021 $ 2,162 $ 311 $ 1,363 $ 798 $ 5,110 $ 9,744 Charge-offs (32) (77) (12) (486) — (607) Recoveries 133 12 162 177 — 484 Provision for loan losses (523) 43 (766) 419 309 (518) December 31, 2021 $ 1,740 $ 289 $ 747 $ 908 $ 5,419 $ 9,103 Allowance for Loan Losses Year Ended December 31, 2020 Commercial Agricultural Residential Real Estate Consumer Unallocated Total January 1, 2020 $ 1,914 $ 634 $ 2,047 $ 922 $ 2,422 $ 7,939 Charge-offs (7) (24) (28) (322) — (381) Recoveries 149 39 136 197 — 521 Provision for loan losses 106 (338) (792) 1 2,688 1,665 December 31, 2020 $ 2,162 $ 311 $ 1,363 $ 798 $ 5,110 $ 9,744
Allowance for Loan Losses and Recorded Investment in Loans	Allowance for Loan Losses and Recorded Investment in Loans As of December 31, 2021 Commercial Agricultural Residential Real Estate Consumer Unallocated Total ALLL Individually evaluated for impairment $ 13 $ — $ 565 $ — $ — $ 578 Collectively evaluated for impairment 1,727 289 182 908 5,419 8,525 Total $ 1,740 $ 289 $ 747 $ 908 $ 5,419 $ 9,103 Loans Individually evaluated for impairment $ 9,267 $ 14,189 $ 3,454 $ — $ 26,910 Collectively evaluated for impairment 798,172 79,766 322,907 73,282 1,274,127 Total $ 807,439 $ 93,955 $ 326,361 $ 73,282 $ 1,301,037 Allowance for Loan Losses and Recorded Investment in Loans As of December 31, 2020 Commercial Agricultural Residential Real Estate Consumer Unallocated Total ALLL Individually evaluated for impairment $ 84 $ 56 $ 771 $ — $ — $ 911 Collectively evaluated for impairment 2,078 255 592 798 5,110 8,833 Total $ 2,162 $ 311 $ 1,363 $ 798 $ 5,110 $ 9,744 Loans Individually evaluated for impairment $ 9,821 $ 13,796 $ 4,319 $ — $ 27,936 Collectively evaluated for impairment 746,865 86,665 303,224 73,621 1,210,375 Total $ 756,686 $ 100,461 $ 307,543 $ 73,621 $ 1,238,311
Credit quality indicators for commercial and agricultural credit exposures	The following tables display the credit quality indicators for commercial and agricultural credit exposures based on internally assigned credit risk ratings as of December 31: 2021 Commercial Agricultural Real Estate Other Advances to Mortgage Brokers Total Real Estate Other Total Total Rating 1 - Excellent $ — $ 300 $ — $ 300 $ — $ — $ — $ 300 2 - High quality 9,010 6,881 — 15,891 453 — 453 16,344 3 - High satisfactory 86,135 46,087 72,001 204,223 9,361 4,295 13,656 217,879 4 - Low satisfactory 448,489 104,375 — 552,864 36,483 15,986 52,469 605,333 5 - Special mention 13,212 1,351 — 14,563 13,096 3,452 16,548 31,111 6 - Substandard 13,519 5,738 — 19,257 6,252 3,803 10,055 29,312 7 - Vulnerable 222 119 — 341 499 275 774 1,115 8 - Doubtful — — — — — — — — 9 - Loss — — — — — — — — Total $ 570,587 $ 164,851 $ 72,001 $ 807,439 $ 66,144 $ 27,811 $ 93,955 $ 901,394 2020 Commercial Agricultural Real Estate Other Advances to Mortgage Brokers Total Real Estate Other Total Total Rating 1 - Excellent $ — $ — $ — $ — $ — $ — $ — $ — 2 - High quality 2,308 13,406 — 15,714 541 11 552 16,266 3 - High satisfactory 69,327 51,093 50,258 170,678 14,411 5,312 19,723 190,401 4 - Low satisfactory 403,733 122,025 — 525,758 34,464 17,600 52,064 577,822 5 - Special mention 15,049 6,174 — 21,223 13,137 3,240 16,377 37,600 6 - Substandard 15,854 6,130 — 21,984 5,267 2,693 7,960 29,944 7 - Vulnerable 26 1,303 — 1,329 3,208 387 3,595 4,924 8 - Doubtful — — — — 190 — 190 190 9 - Loss — — — — — — — — Total $ 506,297 $ 200,131 $ 50,258 $ 756,686 $ 71,218 $ 29,243 $ 100,461 $ 857,147
Summary of past due and current loans	Our primary credit quality indicator for residential real estate and consumer loans is the individual loan’s past due aging. The following tables summarize the past due and current loans for the entire loan portfolio as of December 31: 2021 Accruing Interest Total Past Due and Nonaccrual 30-59 60-89 90 Days Nonaccrual Current Total Commercial Commercial real estate $ 135 $ — $ — $ 222 $ 357 $ 570,230 $ 570,587 Commercial other 85 — — 119 204 164,647 164,851 Advances to mortgage brokers — — — — — 72,001 72,001 Total commercial 220 — — 341 561 806,878 807,439 Agricultural Agricultural real estate 213 — — 499 712 65,432 66,144 Agricultural other — — — 275 275 27,536 27,811 Total agricultural 213 — — 774 987 92,968 93,955 Residential real estate Senior liens 2,016 37 97 93 2,243 290,900 293,143 Junior liens — — — — — 2,439 2,439 Home equity lines of credit 7 — — 37 44 30,735 30,779 Total residential real estate 2,023 37 97 130 2,287 324,074 326,361 Consumer Secured 186 — — — 186 70,259 70,445 Unsecured 10 — — — 10 2,827 2,837 Total consumer 196 — — — 196 73,086 73,282 Total $ 2,652 $ 37 $ 97 $ 1,245 $ 4,031 $ 1,297,006 $ 1,301,037 2020 Accruing Interest Total Past Due and Nonaccrual 30-59 60-89 90 Days Nonaccrual Current Total Commercial Commercial real estate $ 333 $ — $ — $ 26 $ 359 $ 505,938 $ 506,297 Commercial other 486 — — 1,303 1,789 198,342 200,131 Advances to mortgage brokers — — — — — 50,258 50,258 Total commercial 819 — — 1,329 2,148 754,538 756,686 Agricultural Agricultural real estate — — — 3,398 3,398 67,820 71,218 Agricultural other 1 — — 387 388 28,855 29,243 Total agricultural 1 — — 3,785 3,786 96,675 100,461 Residential real estate Senior liens 3,203 145 — 199 3,547 269,425 272,972 Junior liens 25 — — — 25 3,791 3,816 Home equity lines of credit 8 — — — 8 30,747 30,755 Total residential real estate 3,236 145 — 199 3,580 303,963 307,543 Consumer Secured 93 — — — 93 70,349 70,442 Unsecured 3 — — — 3 3,176 3,179 Total consumer 96 — — — 96 73,525 73,621 Total $ 4,152 $ 145 $ — $ 5,313 $ 9,610 $ 1,228,701 $ 1,238,311
Information pertaining to impaired loans	The following summarizes information pertaining to impaired loans as of, and for the years ended, December 31: 2021 Recorded Balance Unpaid Principal Balance Valuation Allowance Average Recorded Balance Interest Income Recognized Impaired loans with a valuation allowance Commercial real estate $ 192 $ 193 $ 9 $ 1,668 $ 69 Commercial other 2,802 2,802 4 1,909 103 Agricultural real estate — — — 553 11 Agricultural other — — — 169 — Residential real estate senior liens 3,417 3,688 565 3,794 151 Total impaired loans with a valuation allowance 6,411 6,683 578 8,093 334 Impaired loans without a valuation allowance Commercial real estate 5,829 6,145 6,313 398 Commercial other 444 444 1,963 68 Agricultural real estate 9,538 9,538 9,739 699 Agricultural other 4,651 4,651 4,269 235 Home equity lines of credit 37 37 5 — Total impaired loans without a valuation allowance 20,499 20,815 22,289 1,400 Impaired loans Commercial 9,267 9,584 13 11,853 638 Agricultural 14,189 14,189 — 14,730 945 Residential real estate 3,454 3,725 565 3,799 151 Total impaired loans $ 26,910 $ 27,498 $ 578 $ 30,382 $ 1,734 2020 Recorded Balance Unpaid Principal Balance Valuation Allowance Average Recorded Balance Interest Income Recognized Impaired loans with a valuation allowance Commercial real estate $ 2,048 $ 2,290 $ 79 $ 1,384 $ 121 Commercial other 107 107 5 464 20 Agricultural real estate 1,994 1,994 54 2,099 103 Agricultural other 1,355 1,355 2 1,355 78 Residential real estate senior liens 4,319 4,661 771 4,836 197 Total impaired loans with a valuation allowance 9,823 10,407 911 10,138 519 Impaired loans without a valuation allowance Commercial real estate 3,006 3,080 3,679 210 Commercial other 4,660 4,660 3,730 150 Agricultural real estate 8,681 8,731 7,704 302 Agricultural other 1,766 1,766 2,361 105 Home equity lines of credit — — 61 5 Consumer secured — — 1 — Total impaired loans without a valuation allowance 18,113 18,237 17,536 772 Impaired loans Commercial 9,821 10,137 84 9,257 501 Agricultural 13,796 13,846 56 13,519 588 Residential real estate 4,319 4,661 771 4,897 202 Consumer — — — 1 — Total impaired loans $ 27,936 $ 28,644 $ 911 $ 27,674 $ 1,291
Information pertaining to TDR's	The following is a summary of information pertaining to TDRs granted in the years ended December 31: 2021 2020 Number of Loans Pre-Modification Recorded Investment Post-Modification Recorded Investment Number of Loans Pre-Modification Recorded Investment Post-Modification Recorded Investment Commercial other 5 $ 4,761 $ 4,761 10 $ 5,224 $ 5,224 Agricultural other 6 3,712 3,712 5 3,194 3,194 Residential real estate — — — 3 136 136 Total 11 $ 8,473 $ 8,473 18 $ 8,554 $ 8,554 The following table summarizes the nature of the concessions we granted to borrowers in financial difficulty in the years ended December 31: 2021 2020 Below Market Interest Rate Below Market Interest Rate and Extension of Amortization Period Below Market Interest Rate Below Market Interest Rate and Extension of Amortization Period Number of Loans Pre-Modification Recorded Investment Number of Loans Pre-Modification Recorded Investment Number of Loans Pre-Modification Recorded Investment Number of Loans Pre-Modification Recorded Investment Commercial other 1 $ 3,189 4 $ 1,572 2 $ 987 8 $ 4,237 Agricultural other 6 3,712 — — — — 5 3,194 Residential real estate — — — — — — 3 136 Total 7 $ 6,901 4 $ 1,572 2 $ 987 16 $ 7,567 The following is a summary of TDR loan balances as of December 31: 2021 2020 TDRs $ 25,725 $ 24,930

Premises and Equipment (Tables)

Premises and Equipment (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Summary of premises and equipment	A summary of premises and equipment at December 31 follows: 2021 2020 Land $ 6,164 $ 6,164 Buildings and improvements 30,738 30,503 Furniture and equipment 36,132 35,896 Total 73,034 72,563 Less: accumulated depreciation 48,615 47,423 Premises and equipment, net $ 24,419 $ 25,140

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of identifiable intangible assets	Identifiable intangible assets were as follows as of December 31: 2021 Gross Accumulated Net Core deposit premium resulting from acquisitions $ 5,579 $ 5,559 $ 20 2020 Gross Accumulated Net Core deposit premium resulting from acquisitions $ 5,579 $ 5,530 $ 49
Summary of estimated amortization expense associated with identifiable intangibles	Estimated amortization expense associated with identifiable intangibles for each of the next four years succeeding December 31, 2021, and thereafter is as follows: Estimated Amortization Expense 2022 $ 15 2023 2 2024 2 2025 1 Total $ 20

Deposits (Tables)

Deposits (Tables)	12 Months Ended
	Dec. 31, 2021
Deposits [Abstract]
Scheduled maturities of time deposits	Scheduled annual maturities of time deposits for each of the next five years, and thereafter, are as follows: Scheduled Maturities of Time Deposits 2022 $ 180,936 2023 55,448 2024 21,215 2025 23,163 2026 19,919 Thereafter 81 Total $ 300,762

Borrowed Funds (Tables)

Borrowed Funds (Tables)	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Federal home loan bank, advances	The following table lists the maturities and weighted average interest rates of FHLB advances as of December 31: 2021 2020 Amount Rate Amount Rate Fixed rate due 2021 $ — — % $ 50,000 1.91 % Variable rate due 2021 (1) — — % 10,000 0.52 % Fixed rate due 2022 20,000 1.97 % 20,000 1.97 % Fixed rate due 2026 — — % 10,000 1.17 % Total $ 20,000 1.97 % $ 90,000 1.68 % (1) Hedged advance (see “ Derivative Instruments ” section below)
Summary of short term borrowings	We had no FRB Discount Window advances for the years ended December 31, 2021 and 2020. The following table provides a summary of securities sold under repurchase agreements without stated maturity dates and federal funds purchased for the years ended December 31: 2021 2020 Maximum Month End Balance Average Balance Weighted Average Interest Rate During the Period Maximum Month End Balance Average Balance Weighted Average Interest Rate During the Period Securities sold under agreements to repurchase without stated maturity dates $ 71,059 $ 57,451 0.09 % $ 83,499 $ 35,514 0.10 % Federal funds purchased 80 2 0.47 % — 4 0.49 % Securities sold under agreements to repurchase are classified as secured borrowings and are reflected at the amount of cash received in connection with the transaction. The securities underlying the agreements have a carrying value and a fair value of $50,173 and $68,773 at December 31, 2021 and 2020, respectively. Such securities remain under our control. We may be required to provide additional collateral based on the fair value of underlying securities. Securities sold under repurchase agreements without stated maturity dates were as follows at December 31: 2021 2020 Amount Rate Amount Rate Securities sold under agreements to repurchase without stated maturity dates $ 50,162 0.07 % $ 68,747 0.13 %
Summary of pledged financial instruments	We had pledged AFS securities and 1-4 family residential real estate loans in the following amounts at December 31: 2021 2020 Pledged to secure borrowed funds $ 334,415 $ 302,041 Pledged to secure repurchase agreements 50,173 68,773 Pledged for public deposits and for other purposes necessary or required by law 28,154 39,641 Total $ 412,742 $ 410,455 AFS securities pledged to repurchase agreements without stated maturity dates consisted of the following at December 31: 2021 2020 U.S. Treasury $ 9,711 $ — States and political subdivisions 13,491 12,728 Mortgage-backed securities 13,174 30,250 Collateralized mortgage obligations 13,797 25,795 Total $ 50,173 $ 68,773
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	The following table provides information on derivatives related to variable rate borrowings as of December 31, 2020. There were no derivatives related to variable rate borrowings as of December 31, 2021 as the interest rate swap related to borrowings matured during the second quarter of 2021. December 31, 2020 Pay Rate Receive Rate Remaining Life (Years) Notional Amount Balance Sheet Location Fair Value Derivatives designated as hedging instruments Cash Flow Hedges: Interest rate swaps 1.56 % 3-Month LIBOR 0.3 $ 10,000 Other liabilities $ (54)
Schedule of Subordinated Borrowing	The following table summarizes our outstanding notes at December 31: 2021 Amount Rate Fixed rate at 3.25% to floating, due 2031 $ 30,000 3.25 % Unamortized issuance costs (842) Total subordinated debt, net $ 29,158

Off-Balance-Sheet Activities (T

Off-Balance-Sheet Activities (Tables)	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Notional amount of financial instrument	The following table summarizes our credit related financial instruments with off-balance-sheet risk as of December 31: 2021 2020 Unfunded commitments under lines of credit $ 231,120 $ 241,637 Commercial and standby letters of credit 1,738 5,964 Commitments to grant loans 32,448 26,939 Total $ 265,306 $ 274,540

Minimum Regulatory Capital Re_2

Minimum Regulatory Capital Requirements (Tables)	12 Months Ended
	Dec. 31, 2021
Banking Regulation, Risk-Based Information [Abstract]
Summary of compliance with regulatory capital requirements	Our actual capital amounts and ratios are also presented in the table. Actual Minimum Minimum To Be Well Amount Ratio Amount Ratio Amount Ratio December 31, 2021 Common equity Tier 1 capital to risk weighted assets Isabella Bank $ 171,255 12.91 % $ 92,849 7.00 % $ 86,217 6.50 % Consolidated 160,871 12.07 % 93,297 7.00 % N/A N/A Tier 1 capital to risk weighted assets Isabella Bank 171,255 12.91 % 112,746 8.50 % 106,114 8.00 % Consolidated 160,871 12.07 % 113,289 8.50 % N/A N/A Total capital to risk weighted assets Isabella Bank 180,358 13.60 % 139,274 10.50 % 132,642 10.00 % Consolidated 199,132 14.94 % 139,945 10.50 % N/A N/A Tier 1 capital to average assets Isabella Bank 171,255 8.54 % 80,171 4.00 % 100,214 5.00 % Consolidated 160,871 7.97 % 80,733 4.00 % N/A N/A Actual Minimum Minimum To Be Well Amount Ratio Amount Ratio Amount Ratio December 31, 2020 Common equity Tier 1 capital to risk weighted assets Isabella Bank $ 153,102 12.28 % $ 87,273 7.00 % $ 81,039 6.50 % Consolidated 162,532 12.97 % 87,675 7.00 % N/A N/A Tier 1 capital to risk weighted assets Isabella Bank 153,102 12.28 % 105,975 8.50 % 99,741 8.00 % Consolidated 162,532 12.97 % 106,462 8.50 % N/A N/A Total capital to risk weighted assets Isabella Bank 162,846 13.06 % 130,910 10.50 % 124,676 10.00 % Consolidated 172,276 13.75 % 131,512 10.50 % N/A N/A Tier 1 capital to average assets Isabella Bank 153,102 7.97 % 76,814 4.00 % 96,018 5.00 % Consolidated 162,532 8.37 % 77,671 4.00 % N/A N/A

Computation of Earnings Per C_2

Computation of Earnings Per Common Share (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Computation of earnings per common share	Earnings per common share have been computed based on the following for the years ended December 31: 2021 2020 2019 Average number of common shares outstanding for basic calculation 7,853,398 7,959,705 7,909,794 Average potential effect of common shares in the Directors Plan (1) 99,813 143,878 185,248 Average potential effect of common shares in the RSP 12,750 2,508 — Average number of common shares outstanding used to calculate diluted earnings per common share 7,965,961 8,106,091 8,095,042 Net income $ 19,499 $ 10,885 $ 13,024 Earnings per common share Basic $ 2.48 $ 1.37 $ 1.65 Diluted $ 2.45 $ 1.34 $ 1.61 (1) Exclusive of shares held in the Rabbi Trust

Benefit Plans (Tables)

Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2021
Retirement Benefits [Abstract]
Changes in the projected benefit obligation, plan assets and Accrued pension benefit costs	Changes in the projected benefit obligation and plan assets during each year, the funded status of the plan, and the net amount recognized in our consolidated balance sheets using an actuarial measurement date of December 31, are summarized as follows during the years ended December 31: 2021 2020 Change in benefit obligation Benefit obligation, January 1 $ 10,358 $ 10,209 Interest cost 233 306 Actuarial loss (gain) (357) 682 Benefits paid, including plan expenses (509) (839) Benefit obligation, December 31 9,725 10,358 Change in plan assets Fair value of plan assets, January 1 8,263 8,352 Investment return (loss) 831 750 Contributions 64 — Benefits paid, including plan expenses (509) (839) Fair value of plan assets, December 31 8,649 8,263 Deficiency in funded status at December 31, included on the consolidated balance sheets in accrued interest payable and other liabilities $ (1,076) $ (2,095) Accumulated benefit obligation at December 31 $ 9,725 $ 10,358 2021 2020 Change in accrued pension benefit costs Accrued benefit cost at January 1 $ (2,095) $ (1,857) Contributions 64 — Net periodic benefit cost 31 (176) Net change in unrecognized actuarial loss and prior service cost 924 (62) Accrued pension benefit cost at December 31 $ (1,076) $ (2,095)
Components of net periodic benefit cost	The components of net periodic benefit cost are as follows for the years ended December 31: 2021 2020 2019 Interest cost on benefit obligation $ 233 $ 306 $ 378 Expected return on plan assets (486) (488) (452) Amortization of unrecognized actuarial net loss 222 206 214 Settlement loss — 152 128 Net periodic benefit cost $ (31) $ 176 $ 268
Actuarial assumptions used	The actuarial assumptions used in determining the benefit obligation are as follows for the years ended December 31: 2021 2020 2019 Discount rate 2.43 % 2.30 % 3.07 % Expected long-term rate of return on plan assets 6.00 % 6.00 % 6.00 % The actuarial weighted average assumptions used in determining the net periodic pension costs are as follows for the years ended December 31: 2021 2020 2019 Discount rate 2.30 % 3.07 % 4.11 % Expected long-term rate of return on plan assets 6.00 % 6.00 % 6.00 %
Fair values of the Corporations pension plan assets by asset category	The fair values of our pension plan assets by asset category were as follows as of December 31: 2021 2020 Total (Level 2) Total (Level 2) Short-term investments $ 127 $ 127 $ 69 $ 69 Common collective trusts Fixed income 3,750 3,750 3,851 3,851 Equity investments 4,772 4,772 4,343 4,343 Total $ 8,649 $ 8,649 $ 8,263 $ 8,263
Summary of Estimated future benefit payments	Estimated future benefit payments are as follows for the next ten years: Estimated Benefit Payments 2022 $ 1,042 2023 650 2024 601 2025 714 2026 875 2027 - 2031 2,935
Components of shares eligible to be issued under the Directors Plan	The components of shares eligible to be issued under the Directors Plan were as follows as of December 31: 2021 2020 Eligible Market Eligible Market Unissued 83,710 $ 2,135 117,053 $ 2,291 Shares held in Rabbi Trust 105,654 2,694 59,162 1,158 Total 189,364 $ 4,829 176,215 $ 3,449
Changes in Nonvested Restricted Stock Awards	A summary of changes in nonvested restricted stock awards follows for the years ended December 31: 2021 2020 Number Fair Number Fair Balance, January 1 4,658 $ 82 — $ — Granted 15,465 336 4,658 82 Vested — — — — Forfeited — — — — Balance, December 31 20,123 $ 418 4,658 $ 82

Other Noninterest Expenses (Tab

Other Noninterest Expenses (Tables)	12 Months Ended
	Dec. 31, 2021
Other Income and Expenses [Abstract]
Summary of expenses included in other noninterest expenses	A summary of expenses included in other noninterest expenses is as follows for the years ended December 31: 2021 2020 2019 Audit, consulting, and legal fees $ 2,066 $ 1,836 $ 1,884 ATM and debit card fees 1,810 1,441 1,210 Marketing costs 939 877 762 Memberships and subscriptions 877 740 700 Loan underwriting fees 849 825 905 Donations and community relations 705 723 1,026 Director fees 703 695 788 FDIC insurance premiums 690 612 211 All other 2,183 2,725 3,075 Total other noninterest expenses $ 10,822 $ 10,474 $ 10,561

Federal Income Taxes (Tables)

Federal Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Components of the consolidated provision for federal income taxes	Components of the consolidated provision for federal income taxes are summarized as follows for the years ended December 31: 2021 2020 2019 Currently payable $ 4,371 $ 1,263 $ 972 Deferred expense (benefit) (523) (276) 408 Income tax expense $ 3,848 $ 987 $ 1,380
Summary of federal income tax expense	The reconciliation of the provision for federal income taxes and the amount computed at the federal statutory tax rate of 21% of income before federal income tax expense is as follows for the year ended December 31: 2021 2020 2019 Income taxes at statutory rate $ 4,903 $ 2,493 $ 3,025 Effect of nontaxable income Interest income on tax exempt municipal securities (643) (802) (990) Earnings on corporate owned life insurance policies (225) (346) (160) Other 312 288 283 Total effect of nontaxable income (556) (860) (867) Effect of nondeductible expenses 46 68 108 Effect of tax credits (617) (830) (984) Unrecognized deferred tax benefit on joint venture investment 72 116 98 Federal income tax expense $ 3,848 $ 987 $ 1,380
Summary of deferred tax assets and liabilities	Significant components of our deferred tax assets and liabilities, measured at the 21% statutory rate, included in other assets and other liabilities on our consolidated balance sheets, are summarized as follows as of December 31: 2021 2020 Deferred tax assets Allowance for loan losses $ 1,635 $ 1,724 Deferred compensation 1,553 1,475 Employee benefit plans 98 59 Core deposit premium and acquisition expenses 759 751 Net unrecognized actuarial losses on pension plan 536 729 Net unrealized gains on derivative instruments — 11 Life insurance death benefit payable 497 497 Other 867 890 Total deferred tax assets 5,945 6,136 Deferred tax liabilities Prepaid pension cost 309 290 Premises and equipment 1,729 2,196 Accretion on securities 61 36 Core deposit premium and acquisition expenses 947 910 Net unrealized gains on available-for-sale securities 1,018 2,777 Other 834 956 Total deferred tax liabilities 4,898 7,165 Net deferred tax assets (liabilities) $ 1,047 $ (1,029)

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Summary of the components of accumulated other comprehensive income	The following table provides a roll-forward of the changes in AOCI by component for the years ended December 31, 2019, 2020 and 2021 (net of tax): Unrealized Unrealized Change in Unrecognized Pension Cost on Defined Total Balance, January 1, 2019 $ (5,200) $ 256 $ (2,741) $ (7,685) OCI before reclassifications 12,276 (256) (210) 11,810 Amounts reclassified from AOCI (6) — 268 262 Subtotal 12,270 (256) 58 12,072 Tax effect (2,458) 54 (12) (2,416) OCI, net of tax 9,812 (202) 46 9,656 Balance, December 31, 2019 4,612 54 (2,695) 1,971 OCI before reclassifications 7,474 (121) (238) 7,115 Amounts reclassified from AOCI (71) — 176 105 Subtotal 7,403 (121) (62) 7,220 Tax effect (1,530) 25 12 (1,493) OCI, net of tax 5,873 (96) (50) 5,727 Balance, December 31, 2020 10,485 (42) (2,745) 7,698 OCI before reclassifications (8,371) 53 955 (7,363) Amounts reclassified from AOCI — — (31) (31) Subtotal (8,371) 53 924 (7,394) Tax effect 1,759 (11) (193) 1,555 OCI, net of tax (6,612) 42 731 (5,839) Balance, December 31, 2021 $ 3,873 $ — $ (2,014) $ 1,859 A summary of the components of unrealized gains on AFS securities included in OCI follows for the years ended December 31: 2021 2020 2019 Auction Rate Money Market Preferred Stocks All Other AFS Securities Total Auction Rate Money Market Preferred Stocks All Other AFS Securities Total Auction Rate Money Market Preferred Stocks All Other AFS Securities Total Unrealized gains (losses) arising during the period $ 5 $ (8,376) $ (8,371) $ 118 $ 7,356 $ 7,474 $ 565 $ 11,711 $ 12,276 Reclassification adjustment for net (gains) losses included in net income — — — — (71) (71) — (6) (6) Net unrealized gains (losses) 5 (8,376) (8,371) 118 7,285 7,403 565 11,705 12,270 Tax effect — 1,759 1,759 — (1,530) (1,530) — (2,458) (2,458) Unrealized gains (losses), net of tax $ 5 $ (6,617) $ (6,612) $ 118 $ 5,755 $ 5,873 $ 565 $ 9,247 $ 9,812
Details about accumulated other comprehensive income components	The following table details reclassification adjustments and the related affected line items in our consolidated statements of income for the years ended December 31: Details about AOCI components Amount Affected Line Item in the 2021 2020 2019 Unrealized gains (losses) on AFS securities $ — $ 71 $ 6 Net gains on sale of AFS securities — 15 1 Federal income tax expense $ — $ 56 $ 5 Net income Change in unrecognized pension cost on defined benefit pension plan $ (31) $ 176 $ 268 Other noninterest expenses (7) 37 56 Federal income tax (benefit) expense $ (24) $ 139 $ 212 Net income

Fair Value (Tables)

Fair Value (Tables)	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Quantitative information about assets measured utilizing Level 3 fair value measurement	The following tables list the quantitative fair value information about impaired loans as of: December 31, 2021 Valuation Technique Fair Value Unobservable Input Actual Range Weighted Average Discount applied to collateral: Real Estate 20% - 30% 23% Equipment 20% - 35% 28% Discounted value $18,812 Cash crop inventory 40% 40% Livestock 30% 30% Accounts receivable 50% 50% Liquor license 75% 75% December 31, 2020 Valuation Technique Fair Value Unobservable Input Actual Range Weighted Average Discount applied to collateral: Real Estate 20% - 30% 23% Equipment 20% - 50% 32% Discounted value $19,540 Cash crop inventory 40% 40% Livestock 30% 30% Other inventory 50% 50% Accounts receivable 25% - 50% 27% Liquor license 75% 75%
Carrying amount and estimated fair value of financial instruments not recorded at fair value	The carrying amount and estimated fair value of financial instruments not recorded at fair value in their entirety on a recurring basis were as follows as of December 31: 2021 Carrying Estimated Level 1 Level 2 Level 3 ASSETS Cash and cash equivalents $ 105,330 $ 105,330 $ 105,330 $ — $ — Mortgage loans AFS 1,735 1,797 — 1,797 — Gross loans 1,301,037 1,296,841 — — 1,296,841 Less allowance for loan and lease losses 9,103 9,103 — — 9,103 Net loans 1,291,934 1,287,738 — — 1,287,738 Accrued interest receivable 5,804 5,804 5,804 — — Equity securities without readily determinable fair values (1) 17,383 N/A — — — OMSR 2,124 2,753 — 2,753 — LIABILITIES Deposits without stated maturities 1,409,577 1,409,577 1,409,577 — — Deposits with stated maturities 300,762 301,216 — 301,216 — Federal funds purchased and repurchase agreements 50,162 50,153 — 50,153 — FHLB advances 20,000 20,120 — 20,120 — Subordinated debt, net of unamortized issuance costs 29,158 27,435 — 27,435 — Accrued interest payable 251 251 251 — — 2020 Carrying Estimated Level 1 Level 2 Level 3 ASSETS Cash and cash equivalents $ 246,640 $ 246,640 $ 246,640 $ — $ — Mortgage loans AFS 2,741 2,858 — 2,858 — Gross loans 1,238,311 1,239,718 — — 1,239,718 Less allowance for loan and lease losses 9,744 9,744 — — 9,744 Net loans 1,228,567 1,229,974 — — 1,229,974 Accrued interest receivable 6,882 6,882 6,882 — — Equity securities without readily determinable fair values (1) 17,383 N/A — — — OMSR 2,308 2,480 — 2,480 — LIABILITIES Deposits without stated maturities 1,183,336 1,183,336 1,183,336 — — Deposits with stated maturities 382,981 389,455 — 389,455 — Federal funds purchased and repurchase agreements 68,747 68,738 — 68,738 — FHLB advances 90,000 91,512 — 91,512 — Subordinated debt, net of unamortized issuance costs — — — — — Accrued interest payable 481 481 481 — —
Assets and liabilities measured at fair value	The table below presents the recorded amount of assets and liabilities measured at fair value on December 31: 2021 2020 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Recurring items AFS securities U.S. Treasury $ 209,703 $ — $ 209,703 $ — $ — $ — $ — $ — States and political subdivisions 121,205 — 121,205 — 143,656 — 143,656 — Auction rate money market preferred 3,242 — 3,242 — 3,237 — 3,237 — Mortgage-backed securities 56,148 — 56,148 — 88,652 — 88,652 — Collateralized mortgage obligations 92,301 — 92,301 — 101,983 — 101,983 — Corporate 8,002 — 8,002 — 1,700 — 1,700 — Total AFS securities 490,601 — 490,601 — 339,228 — 339,228 — Derivative instruments — — — — 54 — 54 — Nonrecurring items Impaired loans (net of the ALLL) 18,812 — — 18,812 19,540 — — 19,540 OMSR 2,124 — 2,124 — 2,308 — 2,308 — Foreclosed assets 211 — — 211 527 — — 527 Total $ 511,748 $ — $ 492,725 $ 19,023 $ 361,657 $ — $ 341,590 $ 20,067 Percent of assets and liabilities measured at fair value — % 96.28 % 3.72 % — % 94.45 % 5.55 %

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
Schedule of related party transactions	Annual activity consisted of the following for the years ended December 31: 2021 2020 Balance, January 1 $ 2,977 $ 3,695 New loans 43,264 837 Repayments (23,683) (1,555) Balance, December 31 $ 22,558 $ 2,977 The following table displays total assets of, and our donations to, the Foundation as of, and for the years ended December 31: 2021 2020 2019 Total assets $ 1,511 $ 1,286 $ 1,678 Donations $ 50 $ — $ 50

Parent Company Only Financial_2

Parent Company Only Financial Information (Tables)	12 Months Ended
	Dec. 31, 2021
Condensed Financial Information Disclosure [Abstract]
Interim Condensed Balance Sheets	Condensed Balance Sheets December 31 2021 2020 ASSETS Cash on deposit at the Bank $ 11,535 $ 2,670 Investments in subsidiaries 178,395 166,096 Premises and equipment 1,482 1,529 Other assets 48,923 48,352 TOTAL ASSETS $ 240,335 $ 218,647 LIABILITIES AND SHAREHOLDERS’ EQUITY Subordinated debt, net of unamortized issuance costs $ 29,158 $ — Other liabilities 129 59 Shareholders' equity 211,048 218,588 TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY $ 240,335 $ 218,647
Interim Condensed Statements of Income	Condensed Statements of Income Year Ended December 31 2021 2020 2019 Income Dividends from subsidiaries $ 3,600 $ 9,300 $ 7,800 Interest income 12 1 7 Net income (loss) on CSS joint venture — 577 (3,108) Other income 17 — — Total income 3,629 9,878 4,699 Expenses Interest expense 615 5 — Occupancy and equipment 67 61 59 Audit, consulting, and legal fees 590 573 477 Director fees 352 356 368 Other 1,145 1,167 1,165 Total expenses 2,769 2,162 2,069 Income before income tax benefit and equity in undistributed earnings of subsidiaries 860 7,716 2,630 Federal income tax benefit 500 216 984 Income before equity in undistributed earnings of subsidiaries 1,360 7,932 3,614 Undistributed earnings of subsidiaries 18,139 2,953 9,410 Net income $ 19,499 $ 10,885 $ 13,024
Interim Condensed Statements of Cash Flows	Condensed Statements of Cash Flows Year Ended December 31 2021 2020 2019 Operating activities Net income $ 19,499 $ 10,885 $ 13,024 Adjustments to reconcile net income to cash provided by operations Undistributed earnings of subsidiaries (18,139) (2,953) (9,410) Undistributed earnings of equity securities without readily determinable fair values — (394) 3,320 Loss on sale of joint venture investment — 394 — Share-based payment awards under the Directors Plan 433 413 523 Share-based payment awards under the RSP 86 14 — Amortization of subordinated debt issuance costs 52 — — Depreciation 50 47 46 Deferred income tax expense (benefit) (267) 351 114 Changes in operating assets and liabilities which provided (used) cash Other assets (304) 183 (285) Other liabilities 70 40 69 Net cash provided by (used in) operating activities 1,480 8,980 7,401 Investing activities Sale of joint venture investment — 1,000 — Purchases of premises and equipment (2) (37) — Net cash provided by (used in) investing activities (2) 963 — Financing activities Issuance of subordinated debt, net of unamortized issuance costs 29,106 — — Cash dividends paid on common stock (8,367) (8,524) (8,282) Proceeds from the issuance of common stock 1,593 4,185 4,876 Common stock repurchased (13,758) (2,702) (4,003) Common stock purchased for deferred compensation obligations (1,187) (1,592) (1,131) Net cash provided by (used in) financing activities 7,387 (8,633) (8,540) Increase (decrease) in cash and cash equivalents 8,865 1,310 (1,139) Cash and cash equivalents at beginning of period 2,670 1,360 2,499 Cash and cash equivalents at end of period $ 11,535 $ 2,670 $ 1,360

Nature of Operations and Summ_4

Nature of Operations and Summary of Significant Accounting Policies (Equity Securities) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
FHLB Stock	$ 15,050	$ 15,050
FRB Stock	1,999	1,999
Other	334	334
Total	$ 17,383	$ 17,383

Nature of Operations and Summ_5

Nature of Operations and Summary of Significant Accounting Policies (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)Locationshares	Dec. 31, 2020USD ($)shares	Dec. 31, 2019USD ($)
Accounting Policies [Abstract]
Other Real Estate, Foreclosed Assets, and Repossessed Assets	$ 211	$ 527
Number of location of banking operations | Location	30
Period for federal fund sold	1 day
Accounts, Notes, Loans and Financing Receivable [Line Items]
Unpaid principal balance of mortgages serviced for others	$ 278,844	301,377
Capitalized mortgage loans on real estate carrying amount	2,124	2,308
Corporation recorded servicing fee revenue	747	625	$ 626
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Present value of the post retirement benefits payable	2,843	2,810
Periodic policy maintenance costs	$ 33	$ 87	$ 125
Director [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Eligible shares, total | shares	189,364	176,215
Common stock, shares held in Rabbi Trust | shares	105,654	59,162
Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful lives of the related assets	3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful lives of the related assets	40 years
Commercial, Agricultural, and Residential Portfolio Segments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of days past due (or more), accrual of interest discontinued	90 days
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum days of consumer loan charged off	180 days

AFS Securities (Amortized cost

AFS Securities (Amortized cost and fair value of AFS securities, with gross unrealized gains and losses) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	$ 485,710	$ 325,966
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	7,832	13,262
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	2,941	0
Debt Securities, Available-for-sale	490,601	339,228
States and political subdivisions [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	116,836	137,710
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	4,457	5,946
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	88	0
Debt Securities, Available-for-sale	121,205	143,656
Auction rate money market preferred [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	3,200	3,200
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	42	37
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	0	0
Debt Securities, Available-for-sale	3,242	3,237
Mortgage-backed securities [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	54,710	85,926
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	1,438	2,726
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	0	0
Debt Securities, Available-for-sale	56,148	88,652
Collateralized mortgage obligations [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	90,435	97,430
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	1,876	4,553
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	10	0
Debt Securities, Available-for-sale	92,301	101,983
Corporate Debt Securities
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	8,150	1,700
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	19	0
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	167	0
Debt Securities, Available-for-sale	8,002	$ 1,700
US Treasury Securities
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Amortized Cost	212,379
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	0
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	2,676
Debt Securities, Available-for-sale	$ 209,703

AFS Securities (Amortized cos_2

AFS Securities (Amortized cost and fair value of AFS securities by contractual maturity) (Details) $ in Thousands	Dec. 31, 2021USD ($)
Debt Securities, Available-for-sale, Maturity, Amortized Cost, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	$ 15,898
Maturing, After One Year But Within Five Years	256,978
Maturing, After Five Years But Within Ten Years	37,246
Maturing, After Ten Years	27,243
Securities With Variable Monthly Payments or Noncontractual Maturities	148,345
Debt Securities, Available-for-sale, Maturity, Fair Value, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less, Fair value	16,039
Maturing, After One Year But Within Five Years, Fair value	256,332
Maturing, After Five Years But Within Ten Years, Fair value	37,770
Maturing, After Ten Years, Fair value	28,769
Securities With Variable Monthly Payments or Noncontractual Maturities, Fair value	151,691
States and political subdivisions [Member]
Debt Securities, Available-for-sale, Maturity, Amortized Cost, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	15,898
Maturing, After One Year But Within Five Years	54,344
Maturing, After Five Years But Within Ten Years	19,351
Maturing, After Ten Years	27,243
Securities With Variable Monthly Payments or Noncontractual Maturities	0
Auction rate money market preferred [Member]
Debt Securities, Available-for-sale, Maturity, Amortized Cost, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	0
Maturing, After One Year But Within Five Years	0
Maturing, After Five Years But Within Ten Years	0
Maturing, After Ten Years	0
Securities With Variable Monthly Payments or Noncontractual Maturities	3,200
Mortgage-backed securities [Member]
Debt Securities, Available-for-sale, Maturity, Amortized Cost, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	0
Maturing, After One Year But Within Five Years	0
Maturing, After Five Years But Within Ten Years	0
Maturing, After Ten Years	0
Securities With Variable Monthly Payments or Noncontractual Maturities	54,710
Collateralized mortgage obligations [Member]
Debt Securities, Available-for-sale, Maturity, Amortized Cost, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	0
Maturing, After One Year But Within Five Years	0
Maturing, After Five Years But Within Ten Years	0
Maturing, After Ten Years	0
Securities With Variable Monthly Payments or Noncontractual Maturities	90,435
Corporate Debt Securities
Debt Securities, Available-for-sale, Maturity, Amortized Cost, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	0
Maturing, After One Year But Within Five Years	0
Maturing, After Five Years But Within Ten Years	8,150
Maturing, After Ten Years	0
Securities With Variable Monthly Payments or Noncontractual Maturities	0
US Treasury Securities
Debt Securities, Available-for-sale, Maturity, Amortized Cost, Rolling Maturity [Abstract]
Maturing, Due in One Year or Less	0
Maturing, After One Year But Within Five Years	202,634
Maturing, After Five Years But Within Ten Years	9,745
Maturing, After Ten Years	0
Securities With Variable Monthly Payments or Noncontractual Maturities	$ 0

AFS Securities (Activity relate

AFS Securities (Activity related to sales of AFS securities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Proceeds from sales of AFS of securities	$ 0	$ 26,855	$ 33,840
Applicable income tax expense	0	15	1
Debt Securities, Realized Gain (Loss)	$ 0	$ 71	$ 6

AFS Securities (AFS securities

AFS Securities (AFS securities with gross unrealized losses) (Details) $ in Thousands	Dec. 31, 2021USD ($)loan
Debt Securities, Available-for-sale [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	$ 2,941
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	236,825
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	0
Total Unrealized Losses	$ 2,941
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions | loan	0
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions | loan	40
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions | loan	40
States and political subdivisions [Member]
Debt Securities, Available-for-sale [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	$ 88
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	9,674
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	0
Total Unrealized Losses	88
Collateralized mortgage obligations [Member]
Debt Securities, Available-for-sale [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	10
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	11,165
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	0
Total Unrealized Losses	10
US Treasury Securities
Debt Securities, Available-for-sale [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	2,676
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	209,703
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	0
Total Unrealized Losses	2,676
Corporate Debt Securities
Debt Securities, Available-for-sale [Line Items]
Gross Unrealized Losses, Less Than Twelve Months	167
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	6,283
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	0
Total Unrealized Losses	$ 167

Loans and ALLL (Summary of chan

Loans and ALLL (Summary of changes in ALLL by segments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Losses [Line Items]
Loans and Leases Receivable, Allowance	$ 9,103	$ 9,744
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance	9,744	7,939
Allowance for loan losses, Charge-offs	(607)	(381)
Allowance for loan losses, Recoveries	484	521
Allowance for loan losses, Provision for loan losses	(518)	1,665	$ 30
Allowance for loan losses, Ending Balance	9,103	9,744	7,939
Commercial [Member]
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance	2,162	1,914
Allowance for loan losses, Charge-offs	(32)	(7)
Allowance for loan losses, Recoveries	133	149
Allowance for loan losses, Provision for loan losses	(523)	106
Allowance for loan losses, Ending Balance	1,740	2,162	1,914
Agricultural [Member]
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance	311	634
Allowance for loan losses, Charge-offs	(77)	(24)
Allowance for loan losses, Recoveries	12	39
Allowance for loan losses, Provision for loan losses	43	(338)
Allowance for loan losses, Ending Balance	289	311	634
Residential Real Estate [Member]
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance	1,363	2,047
Allowance for loan losses, Charge-offs	(12)	(28)
Allowance for loan losses, Recoveries	162	136
Allowance for loan losses, Provision for loan losses	(766)	(792)
Allowance for loan losses, Ending Balance	747	1,363	2,047
Consumer [Member]
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance	798	922
Allowance for loan losses, Charge-offs	(486)	(322)
Allowance for loan losses, Recoveries	177	197
Allowance for loan losses, Provision for loan losses	419	1
Allowance for loan losses, Ending Balance	908	798	922
Unallocated [Member]
Summary of changes in the ALLL and the recorded investment in loans by segments
Allowance for loan losses, Beginning Balance	5,110	2,422
Allowance for loan losses, Charge-offs	0	0
Allowance for loan losses, Recoveries	0	0
Allowance for loan losses, Provision for loan losses	309	2,688
Allowance for loan losses, Ending Balance	$ 5,419	$ 5,110	$ 2,422

Loans and ALLL (Summary of reco

Loans and ALLL (Summary of recorded investment in loans by segments) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Losses [Line Items]
Individually evaluated for impairment, ALLL	$ 578	$ 911
Collectively evaluated for impairment, ALLL	8,525	8,833
Total, ALLL	9,103	9,744	$ 7,939
Individually evaluated for impairment, Loans	26,910	27,936
Collectively evaluated for impairment, Loans	1,274,127	1,210,375
Total	1,301,037	1,238,311
Commercial [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Individually evaluated for impairment, ALLL	13	84
Collectively evaluated for impairment, ALLL	1,727	2,078
Total, ALLL	1,740	2,162	1,914
Individually evaluated for impairment, Loans	9,267	9,821
Collectively evaluated for impairment, Loans	798,172	746,865
Total	807,439	756,686
Agricultural [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Individually evaluated for impairment, ALLL	0	56
Collectively evaluated for impairment, ALLL	289	255
Total, ALLL	289	311	634
Individually evaluated for impairment, Loans	14,189	13,796
Collectively evaluated for impairment, Loans	79,766	86,665
Total	93,955	100,461
Residential Real Estate [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Individually evaluated for impairment, ALLL	565	771
Collectively evaluated for impairment, ALLL	182	592
Total, ALLL	747	1,363	2,047
Individually evaluated for impairment, Loans	3,454	4,319
Collectively evaluated for impairment, Loans	322,907	303,224
Total	326,361	307,543
Consumer [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Individually evaluated for impairment, ALLL	0	0
Collectively evaluated for impairment, ALLL	908	798
Total, ALLL	908	798	922
Individually evaluated for impairment, Loans	0	0
Collectively evaluated for impairment, Loans	73,282	73,621
Total	73,282	73,621
Unallocated [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Individually evaluated for impairment, ALLL	0	0
Collectively evaluated for impairment, ALLL	5,419	5,110
Total, ALLL	$ 5,419	$ 5,110	$ 2,422

Loans and ALLL (Credit quality

Loans and ALLL (Credit quality indicators for commercial and agricultural credit exposures) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable, Recorded Investment [Line Items]
Total	$ 1,301,037	$ 1,238,311
Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	807,439	756,686
Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	570,587	506,297
Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	164,851	200,131
Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	72,001	50,258
Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	93,955	100,461
Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	66,144	71,218
Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	27,811	29,243
Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	901,394	857,147
1 - Excellent [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	300	0
1 - Excellent [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
1 - Excellent [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	300	0
1 - Excellent [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
1 - Excellent [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
1 - Excellent [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
1 - Excellent [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
1 - Excellent [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	300	0
2 - High quality [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	15,891	15,714
2 - High quality [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	9,010	2,308
2 - High quality [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	6,881	13,406
2 - High quality [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
2 - High quality [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	453	552
2 - High quality [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	453	541
2 - High quality [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	11
2 - High quality [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	16,344	16,266
3 - High satisfactory [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	204,223	170,678
3 - High satisfactory [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	86,135	69,327
3 - High satisfactory [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	46,087	51,093
3 - High satisfactory [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	72,001	50,258
3 - High satisfactory [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	13,656	19,723
3 - High satisfactory [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	9,361	14,411
3 - High satisfactory [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	4,295	5,312
3 - High satisfactory [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	217,879	190,401
4 - Low satisfactory [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	552,864	525,758
4 - Low satisfactory [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	448,489	403,733
4 - Low satisfactory [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	104,375	122,025
4 - Low satisfactory [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
4 - Low satisfactory [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	52,469	52,064
4 - Low satisfactory [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	36,483	34,464
4 - Low satisfactory [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	15,986	17,600
4 - Low satisfactory [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	605,333	577,822
5 - Special mention [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	14,563	21,223
5 - Special mention [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	13,212	15,049
5 - Special mention [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	1,351	6,174
5 - Special mention [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
5 - Special mention [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	16,548	16,377
5 - Special mention [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	13,096	13,137
5 - Special mention [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	3,452	3,240
5 - Special mention [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	31,111	37,600
6 - Substandard [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	19,257	21,984
6 - Substandard [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	13,519	15,854
6 - Substandard [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	5,738	6,130
6 - Substandard [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
6 - Substandard [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	10,055	7,960
6 - Substandard [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	6,252	5,267
6 - Substandard [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	3,803	2,693
6 - Substandard [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	29,312	29,944
7 - Vulnerable [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	341	1,329
7 - Vulnerable [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	222	26
7 - Vulnerable [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	119	1,303
7 - Vulnerable [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
7 - Vulnerable [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	774	3,595
7 - Vulnerable [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	499	3,208
7 - Vulnerable [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	275	387
7 - Vulnerable [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	1,115	4,924
8 - Doubtful [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
8 - Doubtful [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
8 - Doubtful [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
8 - Doubtful [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
8 - Doubtful [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	190
8 - Doubtful [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	190
8 - Doubtful [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
8 - Doubtful [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	190
Loss [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
Loss [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
Loss [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
Loss [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
Loss [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
Loss [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
Loss [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	0	0
Loss [Member] | Commercial And Agricultural Portfolio Segment [Member]
Financing Receivable, Recorded Investment [Line Items]
Total	$ 0	$ 0

Loans and ALLL (Past due and cu

Loans and ALLL (Past due and current loans) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	$ 97	$ 0
Nonaccrual	1,245	5,313
Total Past Due and Nonaccrual	4,031	9,610
Total	1,301,037	1,238,311
Total commercial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	341	1,329
Total Past Due and Nonaccrual	561	2,148
Total	807,439	756,686
Commercial real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	222	26
Total Past Due and Nonaccrual	357	359
Total	570,587	506,297
Commercial other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	119	1,303
Total Past Due and Nonaccrual	204	1,789
Total	164,851	200,131
Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	0	0
Total Past Due and Nonaccrual	0	0
Total	72,001	50,258
Total agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	774	3,785
Total Past Due and Nonaccrual	987	3,786
Total	93,955	100,461
Agricultural real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	499	3,398
Total Past Due and Nonaccrual	712	3,398
Total	66,144	71,218
Agricultural other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	275	387
Total Past Due and Nonaccrual	275	388
Total	27,811	29,243
Total residential real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	97	0
Nonaccrual	130	199
Total Past Due and Nonaccrual	2,287	3,580
Total	326,361	307,543
Residential real estate senior liens [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	97	0
Nonaccrual	93	199
Total Past Due and Nonaccrual	2,243	3,547
Total	293,143	272,972
Residential real estate junior liens [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	0	0
Total Past Due and Nonaccrual	0	25
Total	2,439	3,816
Residential real estate home equity lines of credit [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	37	0
Total Past Due and Nonaccrual	44	8
Total	30,779	30,755
Total consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	0	0
Total Past Due and Nonaccrual	196	96
Total	73,282	73,621
Consumer secured [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	0	0
Total Past Due and Nonaccrual	186	93
Total	70,445	70,442
Consumer unsecured [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, 90 Days Past Due and Still Accruing	0	0
Nonaccrual	0	0
Total Past Due and Nonaccrual	10	3
Total	2,837	3,179
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	2,652	4,152
Financing Receivables, 30 to 59 Days Past Due [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	220	819
Financing Receivables, 30 to 59 Days Past Due [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	135	333
Financing Receivables, 30 to 59 Days Past Due [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	85	486
Financing Receivables, 30 to 59 Days Past Due [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	0	0
Financing Receivables, 30 to 59 Days Past Due [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	213	1
Financing Receivables, 30 to 59 Days Past Due [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	213	0
Financing Receivables, 30 to 59 Days Past Due [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	0	1
Financing Receivables, 30 to 59 Days Past Due [Member] | Total residential real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	2,023	3,236
Financing Receivables, 30 to 59 Days Past Due [Member] | Residential real estate senior liens [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	2,016	3,203
Financing Receivables, 30 to 59 Days Past Due [Member] | Residential real estate junior liens [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	0	25
Financing Receivables, 30 to 59 Days Past Due [Member] | Residential real estate home equity lines of credit [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	7	8
Financing Receivables, 30 to 59 Days Past Due [Member] | Total consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	196	96
Financing Receivables, 30 to 59 Days Past Due [Member] | Consumer secured [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	186	93
Financing Receivables, 30 to 59 Days Past Due [Member] | Consumer unsecured [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	10	3
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	37	145
Financing Receivables, 60 to 89 Days Past Due [Member] | Total commercial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	0	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Commercial real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	0	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Commercial other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	0	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	0	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Total agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	0	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Agricultural real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	0	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Agricultural other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	0	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Total residential real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	37	145
Financing Receivables, 60 to 89 Days Past Due [Member] | Residential real estate senior liens [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	37	145
Financing Receivables, 60 to 89 Days Past Due [Member] | Residential real estate junior liens [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	0	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Residential real estate home equity lines of credit [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	0	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Total consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	0	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Consumer secured [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	0	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Consumer unsecured [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	0	0
Financial Asset, Not Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	1,297,006	1,228,701
Financial Asset, Not Past Due | Total commercial [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	806,878	754,538
Financial Asset, Not Past Due | Commercial real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	570,230	505,938
Financial Asset, Not Past Due | Commercial other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	164,647	198,342
Financial Asset, Not Past Due | Commercial Advances to Mortgage Brokers Segment [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	72,001	50,258
Financial Asset, Not Past Due | Total agricultural [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	92,968	96,675
Financial Asset, Not Past Due | Agricultural real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	65,432	67,820
Financial Asset, Not Past Due | Agricultural other [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	27,536	28,855
Financial Asset, Not Past Due | Total residential real estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	324,074	303,963
Financial Asset, Not Past Due | Residential real estate senior liens [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	290,900	269,425
Financial Asset, Not Past Due | Residential real estate junior liens [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	2,439	3,791
Financial Asset, Not Past Due | Residential real estate home equity lines of credit [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	30,735	30,747
Financial Asset, Not Past Due | Total consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	73,086	73,525
Financial Asset, Not Past Due | Consumer secured [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	70,259	70,349
Financial Asset, Not Past Due | Consumer unsecured [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total	$ 2,827	$ 3,176

Loans and ALLL (Summary of info

Loans and ALLL (Summary of information pertaining to impaired loans) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Outstanding Balance	$ 6,411	$ 9,823
Impaired loans without a valuation allowance, Outstanding Balance	20,499	18,113
Impaired loans, Outstanding Balance	26,910	27,936
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans with a valuation allowance, Unpaid Principal Balance	6,683	10,407
Impaired loans without a valuation allowance, Unpaid Principal Balance	20,815	18,237
Impaired loans, Unpaid Principal Balance	27,498	28,644
Impaired loans, Valuation Allowance	578	911
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Average Outstanding Balance	8,093	10,138
Impaired loans without a valuation allowance, Average Outstanding Balance	22,289	17,536
Impaired loans, Average Outstanding Balance	30,382	27,674
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans with a valuation allowance, Interest Income Recognized	334	519
Impaired loans without a valuation allowance, Interest Income Recognized	1,400	772
Impaired loans, Interest Income Recognized	1,734	1,291
Total commercial [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans, Outstanding Balance	9,267	9,821
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans, Unpaid Principal Balance	9,584	10,137
Impaired loans, Valuation Allowance	13	84
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans, Average Outstanding Balance	11,853	9,257
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans, Interest Income Recognized	638	501
Commercial real estate [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Outstanding Balance	192	2,048
Impaired loans without a valuation allowance, Outstanding Balance	5,829	3,006
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans with a valuation allowance, Unpaid Principal Balance	193	2,290
Impaired loans without a valuation allowance, Unpaid Principal Balance	6,145	3,080
Impaired loans, Valuation Allowance	9	79
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Average Outstanding Balance	1,668	1,384
Impaired loans without a valuation allowance, Average Outstanding Balance	6,313	3,679
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans with a valuation allowance, Interest Income Recognized	69	121
Impaired loans without a valuation allowance, Interest Income Recognized	398	210
Commercial other [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Outstanding Balance	2,802	107
Impaired loans without a valuation allowance, Outstanding Balance	444	4,660
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans with a valuation allowance, Unpaid Principal Balance	2,802	107
Impaired loans without a valuation allowance, Unpaid Principal Balance	444	4,660
Impaired loans, Valuation Allowance	4	5
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Average Outstanding Balance	1,909	464
Impaired loans without a valuation allowance, Average Outstanding Balance	1,963	3,730
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans with a valuation allowance, Interest Income Recognized	103	20
Impaired loans without a valuation allowance, Interest Income Recognized	68	150
Total agricultural [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans, Outstanding Balance	14,189	13,796
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans, Unpaid Principal Balance	14,189	13,846
Impaired loans, Valuation Allowance	0	56
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans, Average Outstanding Balance	14,730	13,519
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans, Interest Income Recognized	945	588
Agricultural real estate [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Outstanding Balance	0	1,994
Impaired loans without a valuation allowance, Outstanding Balance	9,538	8,681
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans with a valuation allowance, Unpaid Principal Balance	0	1,994
Impaired loans without a valuation allowance, Unpaid Principal Balance	9,538	8,731
Impaired loans, Valuation Allowance	0	54
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Average Outstanding Balance	553	2,099
Impaired loans without a valuation allowance, Average Outstanding Balance	9,739	7,704
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans with a valuation allowance, Interest Income Recognized	11	103
Impaired loans without a valuation allowance, Interest Income Recognized	699	302
Agricultural other [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Outstanding Balance	0	1,355
Impaired loans without a valuation allowance, Outstanding Balance	4,651	1,766
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans with a valuation allowance, Unpaid Principal Balance	0	1,355
Impaired loans without a valuation allowance, Unpaid Principal Balance	4,651	1,766
Impaired loans, Valuation Allowance	0	2
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Average Outstanding Balance	169	1,355
Impaired loans without a valuation allowance, Average Outstanding Balance	4,269	2,361
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans with a valuation allowance, Interest Income Recognized	0	78
Impaired loans without a valuation allowance, Interest Income Recognized	235	105
Total residential real estate [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans, Outstanding Balance	3,454	4,319
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans, Unpaid Principal Balance	3,725	4,661
Impaired loans, Valuation Allowance	565	771
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans, Average Outstanding Balance	3,799	4,897
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans, Interest Income Recognized	151	202
Residential real estate senior liens [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Outstanding Balance	3,417	4,319
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans with a valuation allowance, Unpaid Principal Balance	3,688	4,661
Impaired loans, Valuation Allowance	565	771
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans with a valuation allowance, Average Outstanding Balance	3,794	4,836
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans with a valuation allowance, Interest Income Recognized	151	197
Residential real estate home equity lines of credit [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans without a valuation allowance, Outstanding Balance	37	0
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans without a valuation allowance, Unpaid Principal Balance	37	0
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans without a valuation allowance, Average Outstanding Balance	5	61
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans without a valuation allowance, Interest Income Recognized	$ 0	5
Total consumer [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans, Outstanding Balance		0
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans, Unpaid Principal Balance		0
Impaired loans, Valuation Allowance		0
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans, Average Outstanding Balance		1
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans, Interest Income Recognized		0
Consumer secured [Member]
Impaired Financing Receivable, Recorded Investment [Abstract]
Impaired loans without a valuation allowance, Outstanding Balance		0
Impaired Financing Receivable, Unpaid Principal Balance [Abstract]
Impaired loans without a valuation allowance, Unpaid Principal Balance		0
Impaired Financing Receivable, Average Recorded Investment [Abstract]
Impaired loans without a valuation allowance, Average Outstanding Balance		1
Impaired Financing Receivable, Interest Income, Accrual Method [Abstract]
Impaired loans without a valuation allowance, Interest Income Recognized		$ 0

Loans and ALLL (Summary of in_2

Loans and ALLL (Summary of information pertaining to TDRs) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)loan	Dec. 31, 2020USD ($)loan
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	11	18
Pre-Modification Recorded Investment	$ 8,473	$ 8,554
Post-Modification Recorded Investment	$ 8,473	$ 8,554
Commercial other [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	5	10
Pre-Modification Recorded Investment	$ 4,761	$ 5,224
Post-Modification Recorded Investment	$ 4,761	$ 5,224
Agricultural other [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	6	5
Pre-Modification Recorded Investment	$ 3,712	$ 3,194
Post-Modification Recorded Investment	$ 3,712	$ 3,194
Residential real estate senior liens [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	3
Pre-Modification Recorded Investment	$ 0	$ 136
Post-Modification Recorded Investment	$ 0	$ 136
Below Market Interest Rate and Extension of Amortization Period [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	4	16
Pre-Modification Recorded Investment	$ 1,572	$ 7,567
Below Market Interest Rate and Extension of Amortization Period [Member] | Commercial other [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	4	8
Pre-Modification Recorded Investment	$ 1,572	$ 4,237
Below Market Interest Rate and Extension of Amortization Period [Member] | Agricultural other [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	5
Pre-Modification Recorded Investment	$ 0	$ 3,194
Below Market Interest Rate and Extension of Amortization Period [Member] | Residential real estate senior liens [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	3
Pre-Modification Recorded Investment	$ 0	$ 136
Interest Rate Below Market Reduction [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	7	2
Pre-Modification Recorded Investment	$ 6,901	$ 987
Interest Rate Below Market Reduction [Member] | Commercial other [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	1	2
Pre-Modification Recorded Investment	$ 3,189	$ 987
Interest Rate Below Market Reduction [Member] | Agricultural other [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	6	0
Pre-Modification Recorded Investment	$ 3,712	$ 0
Interest Rate Below Market Reduction [Member] | Residential real estate senior liens [Member]
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	0
Pre-Modification Recorded Investment	$ 0	$ 0
Principal Forgiveness
Financing Receivable, Modifications [Line Items]
Number of Loans | loan	0	0

Loans and ALLL (Summary of Defa

Loans and ALLL (Summary of Defaulted TDRs) (Details) - loan	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Financing Receivable, Modifications [Line Items]
Financing Receivable, Modifications, Subsequent Default, Number of Contracts	0	0

Loans and ALLL (Summary of TDR

Loans and ALLL (Summary of TDR loan balances) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Receivables [Abstract]
Troubled debt restructurings	$ 25,725	$ 24,930

Loans and ALLL (Narrative) (Det

Loans and ALLL (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Migration analysis of loan portfolio period	5 years
Threshold period of continuous performance to return loans to accrual status	6 months
Advance in connection with impaired loans	$ 266	$ 98
Minimum [Member] | 4 - Low satisfactory [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquency period	10 days
Minimum [Member] | 5 - Special mention [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquency period	30 days
Maximum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, amortization term	30 years
Maximum [Member] | 4 - Low satisfactory [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquency period	30 days
Maximum [Member] | 5 - Special mention [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Delinquency period	60 days
Commercial, Agricultural, and Residential Portfolio Segments [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Number of days past due (or more), accrual of interest discontinued	90 days
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum days of consumer loan charged off	180 days
Consumer [Member] | Maximum [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, amortization term	15 years
Commercial and Agricultural [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum percentage of loan	0.80
Commercial and Agricultural [Member] | Customer Concentration Risk [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum amount of loans	$ 15,000
Residential Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum percentage of loan	1
Maximum percentage of principal, interest, taxes and hazard insurance on property over gross income	0.28
Maximum percentage of debt servicing over gross income	0.40
Maximum amount without corporation approval	$ 1,000
Residential, Privately Insured, Financing Receivable [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maximum percentage of loan	0.80

Premises and Equipment (Details

Premises and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Total	$ 73,034	$ 72,563
Less: accumulated depreciation	48,615	47,423
Premises and equipment, net	24,419	25,140
Land [Member]
Property, Plant and Equipment [Line Items]
Total	6,164	6,164
Buildings and improvements [Member]
Property, Plant and Equipment [Line Items]
Total	30,738	30,503
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Total	$ 36,132	$ 35,896

Premises and Equipment (Narrati

Premises and Equipment (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 2,314	$ 2,620	$ 2,908

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets (Identifiable intangible assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Net Intangible Assets	$ 20
Core deposit premium resulting from acquisitions [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Intangible Assets	5,579	$ 5,579
Accumulated Amortization	5,559	5,530
Net Intangible Assets	$ 20	$ 49

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets (Estimated amortization expense) (Details) $ in Thousands	Dec. 31, 2021USD ($)
Summary of estimated amortization expense associated with identifiable intangibles
2016	$ 15
2017	2
2018	2
2018	1
Net Intangible Assets	$ 20

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Amortization expense of identifiable intangible assets	$ 29	$ 48	$ 72
Goodwill	$ 48,282	$ 48,282

Deposits (Scheduled maturities

Deposits (Scheduled maturities of time deposits) (Details) $ in Thousands	Dec. 31, 2021USD ($)
Scheduled maturities of time deposits
Year One	$ 180,936
Year Two	55,448
Year Three	21,215
Year Four	23,163
Year Five	19,919
Thereafter	81
Time Deposits, Total	$ 300,762

Deposits (Narrative) (Details)

Deposits (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Deposits [Abstract]
Interest Expense, Time Deposits, Greater than $250,000	$ 980	$ 1,883	$ 2,001

Borrowed Funds (Borrowed funds

Borrowed Funds (Borrowed funds obligations) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Schedule of Debt [Line Items]
Borrowed funds	$ 99,320	$ 158,747
Securities Sold under Agreements to Repurchase [Member]
Schedule of Debt [Line Items]
Borrowed funds	$ 50,162	$ 68,747
Borrowed funds, Rate	0.07%	0.13%

Borrowed Funds (Maturity and we

Borrowed Funds (Maturity and weighted average interest rates of FHLB advances) (Details) - USD ($) $ in Thousands		Dec. 31, 2021	Dec. 31, 2020
Federal Home Loan Bank, Advances [Line Items]
FHLB advances		$ 20,000	$ 90,000
FHLB advances, rate		1.97%	1.68%
Fixed Rate Advances Due 2021 [Member]
Federal Home Loan Bank, Advances [Line Items]
FHLB fixed rate advances		$ 0	$ 50,000
FHLB advances, rate		0.00%	1.91%
Federal Home Loan Bank, Advances, Variable Rate Due 2021 [Member] [Member] [Member]
Federal Home Loan Bank, Advances [Line Items]
Federal Home Loan Bank, Advances, Floating Rate	[1]	$ 0	$ 10,000
FHLB advances, rate	[1]	0.00%	0.52%
Federal Home Loan Bank, Advances, Fixed Rate Due 2022 [Member]
Federal Home Loan Bank, Advances [Line Items]
FHLB fixed rate advances		$ 20,000	$ 20,000
FHLB advances, rate		1.97%	1.97%
Federal Home Loan Bank, Advances, Fixed Rate Due 2026 [Member]
Federal Home Loan Bank, Advances [Line Items]
FHLB fixed rate advances		$ 0	$ 10,000
FHLB advances, rate		0.00%	1.17%
[1]	Hedged advance (see “ Derivative Instruments ” section below)

Borrowed Funds (Short-term borr

Borrowed Funds (Short-term borrowings) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Securities Sold under Agreements to Repurchase [Member]
Short-term Debt [Line Items]
Maximum Month End Balance	$ 71,059	$ 83,499
Quarter to Date Average Balance	$ 57,451	$ 35,514
Weighted Average Interest Rate During the Period	0.09%	0.10%
Federal Funds Purchased [Member]
Short-term Debt [Line Items]
Maximum Month End Balance	$ 80	$ 0
Quarter to Date Average Balance	$ 2	$ 4
Weighted Average Interest Rate During the Period	0.47%	0.49%

Borrowed Funds (Pledged financi

Borrowed Funds (Pledged financial instruments) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
Pledged to secure borrowed funds	$ 334,415	$ 302,041
Pledged to secure repurchase agreements	50,173	68,773
Pledged for public deposits and for other purposes necessary or required by law	28,154	39,641
Total	412,742	410,455
Short-term Debt [Line Items]
Pledged Financial Instruments, Available for Sale Securities, without Single Maturity Date	50,173	68,773
State and Local Funds Purchased [Member]
Short-term Debt [Line Items]
Pledged Financial Instruments, Available for Sale Securities, without Single Maturity Date	13,491	12,728
Mortgage Backed Securities, Other [Member]
Short-term Debt [Line Items]
Pledged Financial Instruments, Available for Sale Securities, without Single Maturity Date	13,174	30,250
Collateralized Mortgage Obligations [Member]
Short-term Debt [Line Items]
Pledged Financial Instruments, Available for Sale Securities, without Single Maturity Date	13,797	25,795
US Treasury Securities
Short-term Debt [Line Items]
Pledged Financial Instruments, Available for Sale Securities, without Single Maturity Date	$ 9,711	$ 0

Borrowed Funds (Derivatives) (D

Borrowed Funds (Derivatives) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Derivatives, Fair Value [Line Items]
Derivative, Remaining Maturity	3 months 18 days
Cash Flow Hedging [Member] | Interest Rate Swap [Member] | Designated as Hedging Instrument [Member] | London Interbank Offered Rate (LIBOR) [Member]
Derivatives, Fair Value [Line Items]
Pay Rate		1.56%
Notional Amount		$ 10,000
Cash Flow Hedging [Member] | Interest Rate Swap [Member] | Designated as Hedging Instrument [Member] | Other Liabilities | London Interbank Offered Rate (LIBOR) [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability, Fair Value, Gross Liability	$ 0	$ (54)

Borrowed Funds (Subordinated De

Borrowed Funds (Subordinated Debt) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Subordinated Borrowing [Line Items]
Subordinated Borrowing, Interest Rate	3.25%
Subordinated Debt	$ 29,158	$ 0
Subordinated Debt
Subordinated Borrowing [Line Items]
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net	(842)
Debt Instrument, Face Amount	$ 30,000

Borrowed Funds (Narrative) (Det

Borrowed Funds (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Short-term Debt [Line Items]
Financial Instruments, Owned and Pledged as Collateral, at Fair Value	$ 50,173	$ 68,773
Carrying value of securities sold under agreements to repurchase	50,173	68,773
Additional borrowing capacity	298,662
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | London Interbank Offered Rate (LIBOR) [Member] | Other Liabilities | Interest Rate Swap [Member]
Short-term Debt [Line Items]
Derivative Liability, Fair Value, Gross Liability	$ 0	$ 54

Off-Balance-Sheet Activities (C

Off-Balance-Sheet Activities (Contractual amount of credit related financial instruments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract Amount	$ 265,306	$ 274,540
Maximum maturity period of commitments to extend credit	1 year
Unfunded commitments under lines of credit [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract Amount	$ 231,120	241,637
Commercial and standby letters of credit [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract Amount	1,738	5,964
Commitments to grant loans [Member]
Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items]
Contract Amount	$ 32,448	$ 26,939

On-Balance Sheet Activities (Na

On-Balance Sheet Activities (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Derivative [Line Items]
Derivative Asset, Fair Value of Collateral	$ 2,330	$ 4,778
Not Designated as Hedging Instrument [Member] | Interest Rate Lock Commitments [Member]
Derivative [Line Items]
Notional Amount of undesignated commitments	788	3,557
Not Designated as Hedging Instrument [Member] | Forward Contracts [Member]
Derivative [Line Items]
Notional Amount of undesignated commitments	$ 2,255	$ 4,661

Commitments and Other Matters (

Commitments and Other Matters (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Cash reserve balance, correspondent banks	$ 500	$ 500
Amount available for dividends without regulatory approval	$ 30,500

Minimum Regulatory Capital Re_3

Minimum Regulatory Capital Requirements (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Common Equity Tier 1 Capital [Abstract]
Common Equity Tier One Capital	$ 160,871	$ 162,532
CommonEquityTierOneRiskBasedCapitalToRiskWeightedAssets	12.07%	12.97%
CommonEquityTierOneRiskBasedCapitalRequiredForCapitalAdequacy	$ 93,297	$ 87,675
CommonEquityTierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets	7.00%	7.00%
Tier 1 capital to risk weighted assets
Actual Amount	$ 160,871	$ 162,532
Actual Ratio	0.1207	0.1297
Minimum Capital Requirement Amount	$ 113,289	$ 106,462
Minimum Capital Requirement Ratio	0.0850	0.0850
Total capital to risk weighted assets
Actual Amount	$ 199,132	$ 172,276
Actual Ratio	0.1494	0.1375
Minimum Capital Requirement Amount	$ 139,945	$ 131,512
Minimum Capital Requirement Ratio	0.1050	0.1050
Tier 1 capital to average assets
Actual Amount	$ 160,871	$ 162,532
Actual Ratio	0.0797	0.0837
Minimum Capital Requirement Amount	$ 80,733	$ 77,671
Minimum Capital Requirement Ratio	0.0400	0.0400
Isabella Bank [Member]
Common Equity Tier 1 Capital [Abstract]
Common Equity Tier One Capital	$ 171,255	$ 153,102
CommonEquityTierOneRiskBasedCapitalToRiskWeightedAssets	12.91%	12.28%
CommonEquityTierOneRiskBasedCapitalRequiredForCapitalAdequacy	$ 92,849	$ 87,273
CommonEquityTierOneRiskBasedCapitalRequiredForCapitalAdequacyToRiskWeightedAssets	7.00%	7.00%
CommonEquityTierOneRiskBasedCapitalRequiredToBeWellCapitalized	$ 86,217	$ 81,039
CommonEquityTierOneRiskBasedCapitalRequiredToBeWellCapitalizedToRiskWeightedAssets	6.50%	6.50%
Tier 1 capital to risk weighted assets
Actual Amount	$ 171,255	$ 153,102
Actual Ratio	0.1291	0.1228
Minimum Capital Requirement Amount	$ 112,746	$ 105,975
Minimum Capital Requirement Ratio	0.0850	0.0850
Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions Amount	$ 106,114	$ 99,741
Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions Ratio	0.0800	0.0800
Total capital to risk weighted assets
Actual Amount	$ 180,358	$ 162,846
Actual Ratio	0.1360	0.1306
Minimum Capital Requirement Amount	$ 139,274	$ 130,910
Minimum Capital Requirement Ratio	0.1050	0.1050
Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions Amount	$ 132,642	$ 124,676
Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions Ratio	0.1000	0.1000
Tier 1 capital to average assets
Actual Amount	$ 171,255	$ 153,102
Actual Ratio	0.0854	0.0797
Minimum Capital Requirement Amount	$ 80,171	$ 76,814
Minimum Capital Requirement Ratio	0.0400	0.0400
Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions Amount	$ 100,214	$ 96,018
Minimum To Be Well Capitalized Under Prompt Corrective Action Provisions Ratio	0.0500	0.0500

Computation of Earnings Per C_3

Computation of Earnings Per Common Share (Schedule of Earnings Per Share) (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings Per Share [Abstract]
Average number of common shares outstanding for basic calculation		7,853,398	7,959,705	7,909,794
Average number of common shares outstanding used to calculate diluted earnings per common share		7,965,961	8,106,091	8,095,042
Net Income (Loss) Attributable to Parent		$ 19,499	$ 10,885	$ 13,024
Basic (in dollars per share)		$ 2.48	$ 1.37	$ 1.65
Diluted (in dollars per share)		$ 2.45	$ 1.34	$ 1.61
Isabella Bank Corporation and Related Companies Deferred Compensation Plan for Directors
Earnings Per Share [Abstract]
Average potential effect of common shares in the Directors Plan	[1]	99,813	143,878	185,248
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements	[1]	99,813	143,878	185,248
Isabella Bank Corporation Restricted Stock Plan
Earnings Per Share [Abstract]
Average potential effect of common shares in the Directors Plan		12,750	2,508	0
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements		12,750	2,508	0
[1]	Exclusive of shares held in the Rabbi Trust

Benefit Plans (Changes in the d

Benefit Plans (Changes in the defined benefit pension plan) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Change in benefit obligation
Benefit obligation, January 1	$ 10,358	$ 10,209
Interest cost	233	306	$ 378
Actuarial (gain) loss	(357)	682
Defined Benefit Plan, Benefit Obligation, Benefits Paid	509	839
Benefit obligation, December 31	9,725	10,358	10,209
Change in plan assets
Fair value of plan assets, January 1	8,263	8,352
Investment return	831	750
Contributions	64	0
Defined Benefit Plan, Plan Assets, Benefits Paid	509	839
Fair value of plan assets, December 31	8,649	8,263	8,352
Deficiency in funded status at December31, included on the consolidated balance sheets in accrued interest payable and other liabilities	(1,076)	(2,095)
Defined Benefit Plan, Accumulated Benefit Obligation	9,725	10,358
Accrued benefit cost at January 1	(2,095)	(1,857)
Contributions	64	0
Net periodic cost for the year	31	(176)	(268)
Net change in unrecognized actuarial loss and prior service cost	924	(62)	58
Accrued benefit cost at December 31	$ (1,076)	$ (2,095)	$ (1,857)

Benefit Plans (Components of ne

Benefit Plans (Components of net periodic benefit cost) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Retirement Benefits [Abstract]
Interest cost on benefit obligation	$ 233	$ 306	$ 378
Expected return on plan assets	(486)	(488)	(452)
Amortization of unrecognized actuarial net loss	222	206	214
Settlement loss	0	152	128
Net periodic benefit cost	$ (31)	$ 176	$ 268

Benefit Plans (Actuarial assump

Benefit Plans (Actuarial assumptions used) (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Retirement Benefits [Abstract]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	2.43%	2.30%	3.07%
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate	2.30%	3.07%	4.11%
Actuarial weighted average assumptions used in determining the net periodic pension costs
Expected long-term return on plan assets	6.00%	6.00%	6.00%

Benefit Plans (Fair values of o

Benefit Plans (Fair values of our pension plan assets by asset category) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Fair values of the Corporation's pension plan assets	$ 8,649	$ 8,263	$ 8,352
Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of the Corporation's pension plan assets	8,649	8,263
Short-term investments [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of the Corporation's pension plan assets	127	69
Short-term investments [Member] | Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of the Corporation's pension plan assets	127	69
Fixed income [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of the Corporation's pension plan assets	3,750	3,851
Fixed income [Member] | Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of the Corporation's pension plan assets	3,750	3,851
Equity investments [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of the Corporation's pension plan assets	4,772	4,343
Equity investments [Member] | Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair values of the Corporation's pension plan assets	$ 4,772	$ 4,343

Benefit Plans (Estimated future

Benefit Plans (Estimated future benefit payments) (Details) $ in Thousands	Dec. 31, 2021USD ($)
Retirement Benefits [Abstract]
2016	$ 1,042
2017	650
2018	601
2019	714
2020	875
Years 2021 - 2025	$ 2,935

Benefit Plans (Components of sh

Benefit Plans (Components of shares eligible to be issued under the Directors Plan) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Eligible shares, unissued	105,654	59,162
Director [Member]
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Eligible shares, unissued	83,710	117,053
Eligible shares, shares held in Rabbi Trust	105,654	59,162
Eligible shares, total	189,364	176,215
Market value, unissued	$ 2,135	$ 2,291
Market value, shares held in Rabbi Trust	2,694	1,158
Market value, total	$ 4,829	$ 3,449

Benefit Plans (Narrative) (Deta

Benefit Plans (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Retirement Benefits [Abstract]
Employees contribution	100.00%
Corporation matching contribution, percent	100.00%
Employee contribution, percent	5.00%
Defined Contribution Plan Disclosure [Line Items]
Performance bonus expense	$ 1,063	$ 1,101	$ 1,070
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Gain (Loss) Due to Settlement	0	(152)	(128)
Plan expenses	792	813	764
Accumulated other comprehensive income includes net unrecognized pension cost before income taxes	2,550
Corporation self-funded medical plan	100
Medical expenses	3,297	1,868	2,445
Defined Benefit Plan Disclosure [Line Items]
Performance Bonus Expense - Executive Plan	$ 253	165
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense			171
Unrecognized compensation expense, period for recognition	2 years 8 months 15 days
Other Postretirement Benefits Plan [Member]
Defined Contribution Plan Disclosure [Line Items]
Plan expenses	$ 352	373	$ 355
Restricted Stock | Isabella Bank Corporation Restricted Stock Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense	86	$ 14
Unrecognized compensation expense	$ 319
Unrecognized compensation expense, period for recognition	2 years 8 months 15 days
Minimum [Member] | Restricted Stock | Isabella Bank Corporation Restricted Stock Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum award as a percentage of salary	25.00%
Maximum [Member] | Restricted Stock | Isabella Bank Corporation Restricted Stock Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum award as a percentage of salary	40.00%
Safe Harbor 401(k) [Member]
Defined Contribution Plan Disclosure [Line Items]
Vesting percentage	100.00%
Fixed Income Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment allocation in securities	50.00%
Equity Collective Trust [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment allocation in securities	50.00%

Benefit Plans (Nonvested Restri

Benefit Plans (Nonvested Restricted Stock Awards Activity) (Details) - Restricted Stock - Isabella Bank Corporation Restricted Stock Plan - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Number of Shares
Beginning balance (in shares)	4,658	0
Granted (in shares)	15,465	4,658
Vested (in shares)	0	0
Forfeited (in shares)	0	0
Ending balance (in shares)	20,123	4,658
Fair Value
Beginning balance	$ 82	$ 0
Granted	336	82
Vested	0	0
Forfeited	0	0
Ending balance	$ 418	$ 82

Revenue (Details)

Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Debit Card [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 3,623	$ 2,961	$ 2,667
Fiduciary and Trust [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	2,707	2,294	2,269
Investment Advice [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	364	284	523
Service Charges And Deposit Account Fees [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 312	$ 290	$ 317

Revenue Schedule of Revenue for

Revenue Schedule of Revenue for Each Major Category (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Debit Card [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 3,623	$ 2,961	$ 2,667
Fiduciary and Trust [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	2,707	2,294	2,269
Investment Advice [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	364	284	523
Service Charges And Deposit Account Fees [Member]
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 312	$ 290	$ 317

Other Noninterest Expenses (Exp

Other Noninterest Expenses (Expenses included in other noninterest expenses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Summary of expenses included in other noninterest expenses
Professional Fees, Audit, Consulting, & Legal	$ 2,066	$ 1,836	$ 1,884
FDIC insurance premiums	690	612	211
ATM and Debit Card Expense	1,810	1,441	1,210
Director fees	703	695	788
Loan underwriting fees	849	825	905
All other	2,183	2,725	3,075
Total other	10,822	10,474	10,561
Donations and community relations	705	723	1,026
Marketing Expense	939	877	762
Memberships and Subscriptions Expense	$ 877	$ 740	$ 700

Federal Income Taxes (Component

Federal Income Taxes (Components of the consolidated provision for federal income taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Currently payable	$ 4,371	$ 1,263	$ 972
Deferred (benefit) expense	(523)	(276)	408
Income tax expense	$ 3,848	$ 987	$ 1,380

Federal Income Taxes (Reconcili

Federal Income Taxes (Reconciliation of the provision for federal income taxes) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income taxes at 34% statutory rate	$ 4,903	$ 2,493	$ 3,025
Interest income on tax exempt municipal securities	(643)	(802)	(990)
Earnings on corporate owned life insurance policies	(225)	(346)	(160)
Other	312	288	283
Total effect of nontaxable income	(556)	(860)	(867)
Effect of nondeductible expenses	46	68	108
Effect of tax credits	(617)	(830)	(984)
Unrecognized Deferred Tax Benefit on Joint Venture Investment	72	116	98
Federal income tax expense	$ 3,848	$ 987	$ 1,380

Federal Income Taxes (Significa

Federal Income Taxes (Significant components of our deferred tax assets and liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets
Allowance for loan losses	$ 1,635	$ 1,724
Deferred directors' fees	1,553	1,475
Employee benefit plans	98	59
Core deposit premium and acquisition expenses	759	751
Net unrecognized actuarial loss on pension plan	536	729
Deferred Tax Assets, Derivative Instruments	0	11
Life insurance death benefit payable	497	497
Other	867	890
Total deferred tax assets	5,945	6,136
Deferred tax liabilities
Prepaid pension cost	309	290
Premises and equipment	1,729	2,196
Accretion on securities	61	36
Core deposit premium and acquisition expenses	947	910
Net unrealized gains on available-for-sale securities	1,018	2,777
Other	834	956
Total deferred tax liabilities	4,898	7,165
Deferred Tax Liabilities, Net		$ 1,029
Net deferred tax assets (liabilities)	$ 1,047

Federal Income Taxes (Narrative

Federal Income Taxes (Narrative) (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Federal statutory tax rate	21.00%	21.00%	21.00%

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income (Loss) (Changes in AOCI by component) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Increase (Decrease) in Accumulated Other Comprehensive Income [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Net of Tax	$ 7,698	$ 1,971	$ (7,685)
OCI before reclassifications	(7,363)	7,115	11,810
Amounts reclassified from AOCI	(31)	105	262
Net unrealized gains (losses)	(7,394)	7,220	12,072
Tax effect	1,555	(1,493)	(2,416)
Unrealized gains (losses), net of tax	(5,839)	5,727	9,656
Accumulated Other Comprehensive Income (Loss), Net of Tax	1,859	7,698	1,971
Unrealized Holding Gains (Losses) on AFS Securities [Member]
Increase (Decrease) in Accumulated Other Comprehensive Income [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Net of Tax	10,485	4,612	(5,200)
OCI before reclassifications	(8,371)	7,474	12,276
Amounts reclassified from AOCI	0	(71)	(6)
Net unrealized gains (losses)	(8,371)	7,403	12,270
Tax effect	1,759	(1,530)	(2,458)
Unrealized gains (losses), net of tax	(6,612)	5,873	9,812
Accumulated Other Comprehensive Income (Loss), Net of Tax	3,873	10,485	4,612
Accumulated Net Gain (Loss) from Cash Flow Hedges Attributable to Parent [Member]
Increase (Decrease) in Accumulated Other Comprehensive Income [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Net of Tax	(42)	54	256
OCI before reclassifications	53	(121)	(256)
Amounts reclassified from AOCI	0	0	0
Net unrealized gains (losses)	53	(121)	(256)
Tax effect	(11)	25	54
Unrealized gains (losses), net of tax	42	(96)	(202)
Accumulated Other Comprehensive Income (Loss), Net of Tax	0	(42)	54
Defined Benefit Pension Plan [Member]
Increase (Decrease) in Accumulated Other Comprehensive Income [Roll Forward]
Accumulated Other Comprehensive Income (Loss), Net of Tax	(2,745)	(2,695)	(2,741)
OCI before reclassifications	955	(238)	(210)
Amounts reclassified from AOCI	(31)	176	268
Net unrealized gains (losses)	924	(62)	58
Tax effect	(193)	12	(12)
Unrealized gains (losses), net of tax	731	(50)	46
Accumulated Other Comprehensive Income (Loss), Net of Tax	$ (2,014)	$ (2,745)	$ (2,695)

Accumulated Other Comprehensi_4

Accumulated Other Comprehensive Income (Loss) (Components of unrealized holding gains on AFS securities) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrealized gains (losses) arising during the period		$ (8,371)	$ 7,474	$ 12,276
Reclassification adjustment for net realized (gains) losses included in net income		0	(71)	(6)
Comprehensive income (loss) before income tax (expense) benefit		(8,371)	7,403	12,270
Tax effect	[1]	1,759	(1,530)	(2,458)
Unrealized gains (losses), net of tax		(6,612)	5,873	9,812
Unrealized Holding Gains (Losses) on AFS Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrealized gains (losses) arising during the period		(8,371)	7,474	12,276
Reclassification adjustment for net realized (gains) losses included in net income		0	(71)	(6)
Comprehensive income (loss) before income tax (expense) benefit		(8,371)	7,403	12,270
Tax effect		1,759	(1,530)	(2,458)
Unrealized gains (losses), net of tax		(6,612)	5,873	9,812
Unrealized Holding Gains (Losses) on AFS Securities [Member] | Auction Rate Money Market Preferred and Preferred Stocks [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrealized gains (losses) arising during the period		5	118	565
Reclassification adjustment for net realized (gains) losses included in net income		0	0	0
Comprehensive income (loss) before income tax (expense) benefit		5	118	565
Tax effect		0	0	0
Unrealized gains (losses), net of tax		5	118	565
Unrealized Holding Gains (Losses) on AFS Securities [Member] | All Other AFS Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrealized gains (losses) arising during the period		(8,376)	7,356	11,711
Reclassification adjustment for net realized (gains) losses included in net income		0	(71)	(6)
Comprehensive income (loss) before income tax (expense) benefit		(8,376)	7,285	11,705
Tax effect		1,759	(1,530)	(2,458)
Unrealized gains (losses), net of tax		$ (6,617)	$ 5,755	$ 9,247
[1]	See “Note 16 – Accumulated Other Comprehensive Income (Loss)” in the accompanying notes to consolidated financial statements for tax effect reconciliation.

Accumulated Other Comprehensi_5

Accumulated Other Comprehensive Income (Loss) (Reclassification adjustments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Income before federal income tax expense	$ 23,347	$ 11,872	$ 14,404
Labor and Related Expense	23,749	23,772	23,205
Federal income tax expense	(3,848)	(987)	(1,380)
NET INCOME	19,499	10,885	13,024
Reclassification out of Accumulated Other Comprehensive Income [Member] | Unrealized Holding Gains (Losses) on AFS Securities [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Federal income tax expense	0	(15)	(1)
NET INCOME	0	56	5
Debt Securities, Available-for-sale, Realized Gain (Loss), Excluding Other-than-temporary Impairment	0	71	6
Reclassification out of Accumulated Other Comprehensive Income [Member] | Defined Benefit Pension Plan [Member]
Reclassification out of Accumulated Other Comprehensive Income [Line Items]
Labor and Related Expense	(31)	176	268
Federal income tax expense	7	(37)	(56)
NET INCOME	$ (24)	$ 139	$ 212

Fair Value (Narrative) (Details

Fair Value (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
OMSR Impairment	$ 0	$ 316	$ 214
Foreclosed Asset
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value recorded through earnings	$ 0	$ (41)

Fair Value (Quantitative inform

Fair Value (Quantitative information about impaired loans) (Details) - Discounted appraisal value [Member] - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Discounted appraisal value at fair value	$ 18,812	$ 19,540
Loans Receivable, Collateralized By Livestock [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount	30.00%	30.00%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage	30.00%	30.00%
Real Estate [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage	23.00%	23.00%
Real Estate [Member] | Minimum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount	20.00%	20.00%
Real Estate [Member] | Maximum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount	30.00%	30.00%
Equipment [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage	28.00%	32.00%
Equipment [Member] | Minimum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount	20.00%	20.00%
Equipment [Member] | Maximum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount	35.00%	50.00%
Liquor License [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount	75.00%	75.00%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage	75.00%	75.00%
Loans Receivable, Collateralized By Other Inventory [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount		50.00%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage		50.00%
Loans Receivable, Collateralized By Accounts Receivable [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount	50.00%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage	50.00%	27.00%
Loans Receivable, Collateralized By Accounts Receivable [Member] | Minimum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount		25.00%
Loans Receivable, Collateralized By Accounts Receivable [Member] | Maximum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount		50.00%
Loans Receivable, Collateralized By Cash Crop Inventory [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount	40.00%	40.00%
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueWeightedAverage	40.00%	40.00%

Fair Value (Quantitative info_2

Fair Value (Quantitative information related to foreclosed assets) (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Discounted appraisal value [Member] | Level 3 [Member] | Loans Receivable, Collateralized By Cash Crop Inventory [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
ImpairedFinancingReceivableFairValueDisclosureAppraisedValueDiscount	40.00%	40.00%

Fair Value (Carrying amount and

Fair Value (Carrying amount and estimated fair value of financial instruments) (Details) - USD ($) $ in Thousands		Dec. 31, 2021	Dec. 31, 2020
LIABILITIES
Federal Funds Purchased and Securities Sold under Agreements to Repurchase		$ 50,162	$ 68,747
Subordinated Debt Obligations, Fair Value Disclosure		29,158	0
Level 1 [Member]
ASSETS
Cash and cash equivalents		105,330	246,640
Mortgage loans AFS		0	0
Total loans		0	0
Less allowance for loan losses		0	0
Net loans		0	0
Accrued interest receivable		5,804	6,882
Equity securities without readily determinable fair values	[1]	0	0
OMSR		0	0
LIABILITIES
Deposits without stated maturities		1,409,577	1,183,336
Deposits with stated maturities		0	0
Federal Funds Purchased and Securities Sold under Agreements to Repurchase		0	0
Federal Home Loan Bank Borrowings, Fair Value Disclosure		0	0
Subordinated Debt Obligations, Fair Value Disclosure		0	0
Accrued interest payable		251	481
Level 2 [Member]
ASSETS
Cash and cash equivalents		0	0
Mortgage loans AFS		1,797	2,858
Total loans		0	0
Less allowance for loan losses		0	0
Net loans		0	0
Accrued interest receivable		0	0
Equity securities without readily determinable fair values	[1]	0	0
OMSR		2,753	2,480
LIABILITIES
Deposits without stated maturities		0	0
Deposits with stated maturities		301,216	389,455
Federal Funds Purchased and Securities Sold under Agreements to Repurchase		50,153	68,738
Federal Home Loan Bank Borrowings, Fair Value Disclosure		20,120	91,512
Subordinated Debt Obligations, Fair Value Disclosure		27,435	0
Accrued interest payable		0	0
Level 3 [Member]
ASSETS
Cash and cash equivalents		0	0
Mortgage loans AFS		0	0
Total loans		1,296,841	1,239,718
Less allowance for loan losses		9,103	9,744
Net loans		1,287,738	1,229,974
Accrued interest receivable		0	0
Equity securities without readily determinable fair values	[1]	0	0
OMSR		0	0
LIABILITIES
Deposits without stated maturities		0	0
Deposits with stated maturities		0	0
Federal Funds Purchased and Securities Sold under Agreements to Repurchase		0	0
Federal Home Loan Bank Borrowings, Fair Value Disclosure		0	0
Subordinated Debt Obligations, Fair Value Disclosure		0	0
Accrued interest payable		0	0
Carrying Value [Member]
ASSETS
Cash and cash equivalents		105,330	246,640
Mortgage loans AFS		1,735	2,741
Total loans		1,301,037	1,238,311
Less allowance for loan losses		9,103	9,744
Net loans		1,291,934	1,228,567
Accrued interest receivable		5,804	6,882
Equity securities without readily determinable fair values	[1]	17,383	17,383
OMSR		2,124	2,308
LIABILITIES
Deposits without stated maturities		1,409,577	1,183,336
Deposits with stated maturities		300,762	382,981
Federal Funds Purchased and Securities Sold under Agreements to Repurchase		50,162	68,747
Federal Home Loan Bank Borrowings, Fair Value Disclosure		20,000	90,000
Accrued interest payable		251	481
Estimated Fair Value [Member]
ASSETS
Cash and cash equivalents		105,330	246,640
Mortgage loans AFS		1,797	2,858
Total loans		1,296,841	1,239,718
Less allowance for loan losses		9,103	9,744
Net loans		1,287,738	1,229,974
Accrued interest receivable		5,804	6,882
OMSR		2,753	2,480
LIABILITIES
Deposits without stated maturities		1,409,577	1,183,336
Deposits with stated maturities		301,216	389,455
Federal Funds Purchased and Securities Sold under Agreements to Repurchase		50,153	68,738
Federal Home Loan Bank Borrowings, Fair Value Disclosure		20,120	91,512
Subordinated Debt Obligations, Fair Value Disclosure		27,435	0
Accrued interest payable		$ 251	$ 481
[1]	Due to the characteristics of equity securities without readily determinable fair values, they are not disclosed under a specific fair value hierarchy. When an impairment or write-down related to these securities is recorded, such amount would be classified as a nonrecurring Level 3 fair value adjustment

Fair Value (Recorded amount of

Fair Value (Recorded amount of assets and liabilities measured at fair value) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
AFS Securities
Debt Securities, Available-for-sale	$ 490,601	$ 339,228
Fair value, total	511,748	361,657
Level 1 [Member]
AFS Securities
Fair value, total	$ 0	$ 0
Percent of assets and liabilities measured at fair value	0.00%	0.00%
Level 2 [Member]
AFS Securities
Fair value, total	$ 492,725	$ 341,590
Percent of assets and liabilities measured at fair value	96.28%	94.45%
Level 3 [Member]
AFS Securities
Fair value, total	$ 19,023	$ 20,067
Percent of assets and liabilities measured at fair value	3.72%	5.55%
Recurring items [Member]
AFS Securities
Debt Securities, Available-for-sale	$ 490,601	$ 339,228
Derivative Assets (Liabilities), at Fair Value, Net	0	54
Recurring items [Member] | States and political subdivisions [Member]
AFS Securities
Debt Securities, Available-for-sale	121,205	143,656
Recurring items [Member] | Auction rate money market preferred [Member]
AFS Securities
Debt Securities, Available-for-sale	3,242	3,237
Recurring items [Member] | Mortgage-backed securities [Member]
AFS Securities
Debt Securities, Available-for-sale	56,148	88,652
Recurring items [Member] | Collateralized mortgage obligations [Member]
AFS Securities
Debt Securities, Available-for-sale	92,301	101,983
Recurring items [Member] | Corporate Debt Securities
AFS Securities
Debt Securities, Available-for-sale	8,002	1,700
Recurring items [Member] | US Treasury Securities
AFS Securities
Debt Securities, Available-for-sale	209,703	0
Recurring items [Member] | Level 1 [Member]
AFS Securities
Debt Securities, Available-for-sale	0	0
Derivative Assets (Liabilities), at Fair Value, Net	0	0
Recurring items [Member] | Level 1 [Member] | States and political subdivisions [Member]
AFS Securities
Debt Securities, Available-for-sale	0	0
Recurring items [Member] | Level 1 [Member] | Auction rate money market preferred [Member]
AFS Securities
Debt Securities, Available-for-sale	0	0
Recurring items [Member] | Level 1 [Member] | Mortgage-backed securities [Member]
AFS Securities
Debt Securities, Available-for-sale	0	0
Recurring items [Member] | Level 1 [Member] | Collateralized mortgage obligations [Member]
AFS Securities
Debt Securities, Available-for-sale	0	0
Recurring items [Member] | Level 1 [Member] | Corporate Debt Securities
AFS Securities
Debt Securities, Available-for-sale	0	0
Recurring items [Member] | Level 1 [Member] | US Treasury Securities
AFS Securities
Debt Securities, Available-for-sale	0	0
Recurring items [Member] | Level 2 [Member]
AFS Securities
Debt Securities, Available-for-sale	490,601	339,228
Derivative Assets (Liabilities), at Fair Value, Net	0	54
Recurring items [Member] | Level 2 [Member] | States and political subdivisions [Member]
AFS Securities
Debt Securities, Available-for-sale	121,205	143,656
Recurring items [Member] | Level 2 [Member] | Auction rate money market preferred [Member]
AFS Securities
Debt Securities, Available-for-sale	3,242	3,237
Recurring items [Member] | Level 2 [Member] | Mortgage-backed securities [Member]
AFS Securities
Debt Securities, Available-for-sale	56,148	88,652
Recurring items [Member] | Level 2 [Member] | Collateralized mortgage obligations [Member]
AFS Securities
Debt Securities, Available-for-sale	92,301	101,983
Recurring items [Member] | Level 2 [Member] | Corporate Debt Securities
AFS Securities
Debt Securities, Available-for-sale	8,002	1,700
Recurring items [Member] | Level 2 [Member] | US Treasury Securities
AFS Securities
Debt Securities, Available-for-sale	209,703	0
Recurring items [Member] | Level 3 [Member]
AFS Securities
Debt Securities, Available-for-sale	0	0
Derivative Assets (Liabilities), at Fair Value, Net	0	0
Recurring items [Member] | Level 3 [Member] | States and political subdivisions [Member]
AFS Securities
Debt Securities, Available-for-sale	0	0
Recurring items [Member] | Level 3 [Member] | Auction rate money market preferred [Member]
AFS Securities
Debt Securities, Available-for-sale	0	0
Recurring items [Member] | Level 3 [Member] | Mortgage-backed securities [Member]
AFS Securities
Debt Securities, Available-for-sale	0	0
Recurring items [Member] | Level 3 [Member] | Collateralized mortgage obligations [Member]
AFS Securities
Debt Securities, Available-for-sale	0	0
Recurring items [Member] | Level 3 [Member] | Corporate Debt Securities
AFS Securities
Debt Securities, Available-for-sale	0	0
Recurring items [Member] | Level 3 [Member] | US Treasury Securities
AFS Securities
Debt Securities, Available-for-sale	0	0
Nonrecurring items [Member]
AFS Securities
Impaired loans (net of the allowance for loan losses)	18,812	19,540
OMSR	2,124	2,308
Foreclosed assets	211	527
Nonrecurring items [Member] | Level 1 [Member]
AFS Securities
Impaired loans (net of the allowance for loan losses)	0	0
OMSR	0	0
Foreclosed assets	0	0
Nonrecurring items [Member] | Level 2 [Member]
AFS Securities
Impaired loans (net of the allowance for loan losses)	0	0
OMSR	2,124	2,308
Foreclosed assets	0	0
Nonrecurring items [Member] | Level 3 [Member]
AFS Securities
Impaired loans (net of the allowance for loan losses)	18,812	19,540
OMSR	0	0
Foreclosed assets	$ 211	$ 527

Fair Value (Changes in fair val

Fair Value (Changes in fair value of assets and liabilities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
OMSR Impairment	$ 0	$ 316	$ 214
Foreclosed Asset
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Change in fair value recorded through earnings	$ 0	$ (41)

Related Party Transactions (Ann

Related Party Transactions (Annual activity) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Annual activity
Balance, January 1	$ 2,977	$ 3,695
New loans	43,264	837
Repayments	(23,683)	(1,555)
Balance, December 31	$ 22,558	$ 2,977

Related Party Transactions (End

Related Party Transactions (Ending balances of, and contributions to the Isabella Bank Foundation) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Related Party Transaction [Line Items]
Ending assets	$ 2,032,158	$ 1,957,378
Affiliated Entity [Member] | Isabella Bank Foundation [Member]
Related Party Transaction [Line Items]
Common Stock, Shares Held by Related Party	20,000	44,350
Affiliated Entity [Member] | Isabella Bank Foundation [Member]
Related Party Transaction [Line Items]
Ending assets	$ 1,511	$ 1,286	$ 1,678
Donations	$ 50	$ 0	$ 50

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Principal Officers and Directors and Their Affiliates [Member]
Related Party Transaction [Line Items]
Total deposits	$ 15,268	$ 7,604
Affiliated Entity [Member] | Isabella Bank Foundation [Member]
Related Party Transaction [Line Items]
Common Stock, Shares Held by Related Party	20,000	44,350

Operating Segments (Narrative)

Operating Segments (Narrative) (Details)	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting [Abstract]
Percentage of reportable segments total assets and operating results, or more	90.00%	90.00%	90.00%

Parent Company Only Financial_3

Parent Company Only Financial Information (Interim Condensed Balance Sheets) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
ASSETS
Property, Plant and Equipment, Net	$ 24,419	$ 25,140
Other assets	19,982	21,056
Ending assets	2,032,158	1,957,378
LIABILITIES AND SHAREHOLDERS' EQUITY
Subordinated Debt	29,158	0
Shareholders' equity	211,048	218,588	$ 210,182	$ 195,519
Liabilities and Equity, Total	2,032,158	1,957,378
Parent Company [Member]
ASSETS
Cash on deposit at subsidiary Bank	11,535	2,670
Investments in subsidiaries	178,395	166,096
Property, Plant and Equipment, Net	1,482	1,529
Other assets	48,923	48,352
Ending assets	240,335	218,647
LIABILITIES AND SHAREHOLDERS' EQUITY
Subordinated Debt	29,158	0
Other liabilities	129	59
Shareholders' equity	211,048	218,588
Liabilities and Equity, Total	$ 240,335	$ 218,647

Parent Company Only Financial_4

Parent Company Only Financial Information (Interim Condensed Statements of Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income
Noncontrolling Interest in Net Income (Loss) Joint Venture Partners	$ 0	$ 577	$ (3,108)
Expenses
Interest Expense	7,412	13,825	17,861
Occupancy, Net	3,661	3,557	3,418
Professional Fees	2,066	1,836	1,884
Noninterest Expense Directors Fees	703	695	788
Other	10,822	10,474	10,561
Federal income tax benefit	(3,848)	(987)	(1,380)
Net Income (Loss) Attributable to Parent	19,499	10,885	13,024
Parent Company [Member]
Income
Dividends from subsidiaries	3,600	9,300	7,800
Interest income	12	1	7
Noncontrolling Interest in Net Income (Loss) Joint Venture Partners	0	577	(3,108)
Management fee and other	17	0	0
Total income	3,629	9,878	4,699
Expenses
Interest Expense	615	5	0
Occupancy, Net	67	61	59
Professional Fees	590	573	477
Noninterest Expense Directors Fees	352	356	368
Other	1,145	1,167	1,165
Total expenses	2,769	2,162	2,069
Income before income tax benefit and equity in undistributed earnings of subsidiaries	860	7,716	2,630
Federal income tax benefit	500	216	984
Income before equity in undistributed earnings of subsidiaries	1,360	7,932	3,614
Undistributed earnings of subsidiaries	18,139	2,953	9,410
Net Income (Loss) Attributable to Parent	$ 19,499	$ 10,885	$ 13,024

Parent Company Only Financial_5

Parent Company Only Financial Information (Interim Condensed Statements of Cash Flows) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating activities
Net Income (Loss) Attributable to Parent	$ 19,499	$ 10,885	$ 13,024
Adjustments to reconcile net income to cash provided by operations
Amortization of Debt Issuance Costs	52	0	0
Undistributed earnings of equity securities without readily determinable fair values	0	(394)	3,320
Loss on sale of joint venture investment	0	394	0
Depreciation	2,314	2,620	2,908
Net amortization of AFS securities	2,233	2,044	1,784
Deferred Income Tax Expense (Benefit)	(523)	(276)	408
Changes in operating assets and liabilities which used cash
Other assets	1,208	(821)	1,512
Accrued interest and other liabilities	146	398	637
Net cash provided by (used in) operating activities	25,501	21,997	23,303
Investing activities
Proceeds from Divestiture of Interest in Joint Venture	0	1,000	0
Purchases of equipment and premises	(1,593)	(1,518)	(1,335)
Net cash provided by (used in) investing activities	(229,635)	45,133	15,480
Financing activities
Cash dividends paid on common stock	(8,367)	(8,524)	(8,282)
Proceeds from the issuance of common stock	1,593	4,185	4,876
Common stock repurchased	(13,758)	(2,702)	(4,003)
Common stock purchased for deferred compensation obligations	(1,187)	(1,592)	(1,131)
Net cash provided by (used in) financing activities	62,824	118,938	(51,682)
Increase (decrease) in cash and cash equivalents	(141,310)	186,068	(12,899)
Cash and cash equivalents at beginning of period	246,640	60,572	73,471
Cash and cash equivalents at end of period	105,330	246,640	60,572
Proceeds from Issuance of Subordinated Long-term Debt	29,106	0	0
Isabella Bank Corporation and Related Companies Deferred Compensation Plan for Directors
Adjustments to reconcile net income to cash provided by operations
Share-based payment awards	433	413	523
Isabella Bank Corporation Restricted Stock Plan
Adjustments to reconcile net income to cash provided by operations
Share-based payment awards	86	14	0
Parent Company [Member]
Operating activities
Net Income (Loss) Attributable to Parent	19,499	10,885	13,024
Adjustments to reconcile net income to cash provided by operations
Undistributed earnings of subsidiaries	(18,139)	(2,953)	(9,410)
Amortization of Debt Issuance Costs	52	0	0
Undistributed earnings of equity securities without readily determinable fair values	0	(394)	3,320
Loss on sale of joint venture investment	0	394	0
Depreciation	50	47	46
Deferred Income Tax Expense (Benefit)	(267)	351	114
Changes in operating assets and liabilities which used cash
Other assets	(304)	183	(285)
Accrued interest and other liabilities	70	40	69
Net cash provided by (used in) operating activities	1,480	8,980	7,401
Investing activities
Proceeds from Divestiture of Interest in Joint Venture	0	1,000	0
Purchases of equipment and premises	(2)	(37)	0
Net cash provided by (used in) investing activities	(2)	963	0
Financing activities
Cash dividends paid on common stock	(8,367)	(8,524)	(8,282)
Proceeds from the issuance of common stock	1,593	4,185	4,876
Common stock repurchased	(13,758)	(2,702)	(4,003)
Common stock purchased for deferred compensation obligations	(1,187)	(1,592)	(1,131)
Net cash provided by (used in) financing activities	7,387	(8,633)	(8,540)
Increase (decrease) in cash and cash equivalents	8,865	1,310	(1,139)
Cash and cash equivalents at beginning of period	2,670	1,360	2,499
Cash and cash equivalents at end of period	11,535	2,670	1,360
Proceeds from Issuance of Subordinated Long-term Debt	29,106	0	0
Parent Company [Member] | Isabella Bank Corporation and Related Companies Deferred Compensation Plan for Directors
Adjustments to reconcile net income to cash provided by operations
Share-based payment awards	433	413	523
Parent Company [Member] | Isabella Bank Corporation Restricted Stock Plan
Adjustments to reconcile net income to cash provided by operations
Share-based payment awards	$ 86	$ 14	$ 0