Company: ISBA
Filing Date: 2025-05-08
Form Type: 10-Q
Source: 0000842517-25-000099
Chunk: 99

Company: ISABELLA BANK CORP
Filing Date: 2025-05-08
Form: 10-Q
Item: Part I, Item 2
Chunk 99
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46 (Reversal of) provision for credit losses - loans(212)362 899 98 328 Allowance at end of period$12,735 $12,895 $12,635 $13,095 $13,390 ACL to gross loans0.93 %0.91 %0.89 %0.95 %0.98 %Reserve for unfunded commitments617 512 498 450 379 Provision for credit losses - unfunded commitments105 14 47 72 64 Reserve to unfunded commitments0.14 %0.15 %0.15 %0.14 %0.11 %NET LOAN CHARGE-OFFS (RECOVERIES)Commercial and industrial$(80)$13 $(6)$334 $(2)Commercial real estate(2)(2)(318)(29)(6)Agricultural— (4)— — (2)Residential real estate(13)(16)(20)(19)(63)Consumer43 111 1,703 107 119 Total$(52)$102 $1,359 $393 $46 Net (recoveries) charge-offs (Quarter to Date annualized to average loans)(0.02)%0.03 %0.39 %0.11 %0.01 %Net (recoveries) charge-offs (Year to Date annualized to average loans)(0.02)%0.14 %0.17 %0.00 %0.01 %DELINQUENT AND NONACCRUAL LOANSAccruing loans 30-89 days past due$5,555 $5,682 $2,226 $1,484 $7,938 Accruing loans past due 90 days or more26 19 64 15 — Total accruing past due loans5,581 5,701 2,290 1,499 7,938 Nonaccrual loans173 282 547 994 1,283 Total past due and nonaccrual loans$5,754 $5,983 $2,837 $2,493 $9,221 

44

Capital

Capital consists solely of common stock, retained earnings, and accumulated other comprehensive income (loss). We are authorized to raise capital through dividend