Company: ISBA
Filing Date: 2025-11-10
Form Type: 10-Q
Source: 0000842517-25-000210
Chunk: 51

Company: ISABELLA BANK CORP
Filing Date: 2025-11-10
Form: 10-Q
Item: Part I, Item 1
Chunk 51
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.00 %Commercial real estateCommercial mortgage owner occupied— 0.00 %823 0.48 %— 0.00 %— 0.00 %AgriculturalAgricultural mortgage— 0.00 %1,305 1.95 %— 0.00 %— 0.00 %Agricultural other181 0.60 %— 0.00 %— 0.00 %1,038 3.46 %ConsumerSecured - indirect— 0.00 %— 0.00 %1 0.00 %— 0.00 %Total$181 $4,054 $12 $1,038 We do not modify any loans by forgiving principal or accrued interest. We had committed to advance $79 and $43 in additional funds to be disbursed in connection with modified loans at September 30, 2025 and December 31, 2024, respectively, as displayed in the tables above.The following is a summary of the financial effect of the modifications granted to borrowers experiencing financial difficulty for the:Three Months Ended September 3020252024Payment Delay TermWeighted-Average Term Extension (Years)Weighted-Average Interest Rate ReductionCommercial and industrialSecured6 months1.08N/AAgriculturalAgricultural mortgage4 monthsN/AN/AAgricultural otherN/A0.500.50%Nine Months Ended September 3020252024Weighted-Average Interest Rate ReductionPayment Delay TermWeighted-Average Term Extension (Years)Weighted-Average Interest Rate ReductionPayment Delay TermWeighted-Average Term Extension (Years)Commercial and industrialSecured10.00%8.1 months1.05N/A4 months3.00Commercial real estateCommercial mortgage owner occupiedN/AN/A15.00N/A7 monthsN/AAgriculturalAgricultural mortgageN/A4 monthsN/AN/A5 months0.50Agricultural otherN/AN/A0.500.50%4 months0.33ConsumerSecured - indirectN/AN/AN/AN/AN/A1.33

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We closely monitor the performance of loans that are modified to borrowers experiencing financial difficulty to understand the effectiveness of our modification efforts.  The following tables summarize the amortized cost basis of loans that have been modified within the past 12 months prior to:September 30, 2025Current30