Company: ISBA
Filing Date: 2025-11-10
Form Type: 10-Q
Source: 0000842517-25-000210
Chunk: 54

Company: ISABELLA BANK CORP
Filing Date: 2025-11-10
Form: 10-Q
Item: Part I, Item 1
Chunk 54
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 of lending management and other relevant staff;•Changes in interest rates;•Changes in international, national, regional, and local economic factors;•Changes in the nature and volume of the portfolio and in the terms of loans;•Changes in the volume and severity of past due loans, the volume of nonaccrual loans, and the volume and severity of adversely classified or graded loans;•Lack of current financial information;•Competition, legal, and regulatory; and•Changes in the value of underlying collateral.A summary of activity in the ACL for loans, excluding unfunded commitments, by portfolio segment and the recorded investment in loans by segments follows for the:Three Months Ended September 30, 2025Commercial and IndustrialCommercial Real EstateAgriculturalResidential Real EstateConsumerTotalJune 30, 2025$1,318 $5,277 $316 $4,673 $1,393 $12,977 Charge-offs— — — — (175)(175)Recoveries6 4 — 16 75 101 Provision for credit losses29 102 1 107 7 246 September 30, 2025$1,353 $5,383 $317 $4,796 $1,300 $13,149 Nine Months Ended September 30, 2025Commercial and IndustrialCommercial Real EstateAgriculturalResidential Real EstateConsumerTotalDecember 31, 2024$1,316 $5,171 $287 $4,521 $1,600 $12,895 Charge-offs(72)— — (1)(664)(737)Recoveries90 56 — 46 1,955 2,147 Reversal of credit losses19 156 30 230 (1,591)(1,156)September 30, 2025$1,353 $5,383 $317 $4,796 $1,300 $13,149 

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Three Months Ended September 30, 2024Commercial and IndustrialCommercial Real EstateAgriculturalResidential Real EstateConsumerTotalJune 30, 2024$1,264 $5,569 $258 $4,351 $1,653 $13,095 Charge-offs— — — — (1,767)(