Company: ISBA
Filing Date: 2025-03-12
Form Type: 10-K
Source: 0000842517-25-000053
Chunk: 126

Company: ISABELLA BANK CORP
Filing Date: 2025-03-12
Form: 10-K
Item: Item 8
Chunk 126
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06 %157,703 10.50 %N/AN/ATier 1 capital to average assetsIsabella Bank172,589 8.36 %82,602 4.00 %103,252 5.00 %Consolidated183,348 8.86 %82,803 4.00 %N/AN/A2023 ActualMinimum CapitalRequired Plus Capital Conservation BufferMinimum CapitalRequired To Be ConsideredWell Capitalized (1) AmountRatioAmountRatioAmountRatioCommon equity Tier 1 capital to risk weighted assetsIsabella Bank$178,316 12.48 %$100,043 7.00 %$92,897 6.50 %Consolidated180,014 12.54 %100,449 7.00 %N/AN/ATier 1 capital to risk weighted assetsIsabella Bank178,316 12.48 %121,481 8.50 %114,335 8.00 %Consolidated180,014 12.54 %121,973 8.50 %N/AN/ATotal capital to risk weighted assetsIsabella Bank191,739 13.42 %150,065 10.50 %142,919 10.00 %Consolidated222,772 15.52 %150,673 10.50 %N/AN/ATier 1 capital to average assetsIsabella Bank178,316 8.71 %81,935 4.00 %102,419 5.00 %Consolidated180,014 8.76 %82,154 4.00 %N/AN/A(1) "Well-capitalized" minimum Common Equity Tier 1 to Risk-Weighted and Leverage Ratio are not formally defined under applicable regulations for bank holding companies.Total capital includes Tier 1 capital and Tier 2 capital. Tier 2 capital includes a permissible portion of the allowances for credit losses and subordinated debt, net of unamortized issuance costs. There are no significant regulatory constraints placed on our capital. At December 31, 2024, the Bank exceeded all minimum capital requirements.

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Table of Contents

The following table provides a roll-forward of the changes in AOCI by component for the years ended December 31, 2022, 2023, and 2024 (