Company: ISBA
Filing Date: 2025-03-25
Form Type: DEF 14A
Source: 0000842517-25-000071
Chunk: 30

Company: ISABELLA BANK CORP
Filing Date: 2025-03-25
Form: DEF 14A
Chunk 30
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 acquire within 60 days from March 14, 2025. Consequently, with respect to shares acquired under the Directors Plan, participants may not be eligible to convert their stock units to shares within 60 days from March 14, 2025 as a result of distribution elections and plan conditions. For stock units credited to each participant's account as of March 14, 2025, refer to the “Director Compensation” section of this report.

(2) Unless otherwise indicated, an individual has sole voting power and sole investment power with respect to the indicated shares.

(3) Includes 9,190 shares over which voting and investment powers are shared with Dr. Barnes' spouse.

(4) Includes 215 shares over which voting and investment powers are shared with Ms. Bourland's spouse.

(5) Includes 9,333 shares over which voting and investment powers are shared with Mr. Evans' spouse.

(6) Includes 27 shares over which voting and investment powers are shared with Mr. McDonnell's son.

(7) Includes 3,053 shares over which voting and investment powers are shared with Ms. Opperman's spouse and immediate family.

(8) Includes 3,000 shares over which voting and investment powers are shared with Mr. Payton's spouse.

(9) Includes 539 shares over which voting and investment powers are shared with Mr. Sackett's spouse.

(10) Includes 3,888 shares over which voting and investment powers are shared with Mr. Schwind's spouse.

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#### Independent Registered Public Accounting Firm
The Audit Committee has appointed Plante as our independent auditors for the year ending December 31, 2025.

#### Independent Auditor Fee Information
The following table shows the aggregate fees billed by Rehmann, our former auditor, for the audit and other services provided for the years ended:

|                    |     |   |    2024 |     |   |    2023 |
|:-------------------|:----|:--|--------:|:----|:--|--------:|
| Audit fees         |     | $ | 390,200 |     | $ | 387,700 |
| Audit related fees |     |   |  13,000 |     |   |  17,500 |
| Tax fees           |     |   |  20,225 |     |   |  21,085 |
| Total              |     | $ |