Company: ISBA
Filing Date: 2025-08-11
Form Type: 10-Q
Source: 0000842517-25-000135
Chunk: 51

Company: ISABELLA BANK CORP
Filing Date: 2025-08-11
Form: 10-Q
Item: Part I, Item 1
Chunk 51
---
 $602 Three Months Ended June 30, 2024Other-Than-Insignificant Payment DelayOther-Than-Insignificant Payment Delay and Term ExtensionAmortized Cost Basis% of Total Class of Financial ReceivableAmortized Cost Basis% of Total Class of Financial ReceivableCommercial and industrialSecured$2,125 1.03 %$— 0.00 %AgriculturalAgricultural mortgage1,345 2.00 %60 0.09 %Agricultural other— 0.00 %507 1.82 %Total$3,470 $567 Six Months Ended June 30, 2024Other-Than-Insignificant Payment DelayTerm ExtensionOther-Than-Insignificant Payment Delay and Term Extension Amortized Cost Basis% of Total Class of Financial ReceivableAmortized Cost Basis% of Total Class of Financial ReceivableAmortized Cost Basis% of Total Class of Financial ReceivableCommercial and industrialSecured$2,125 1.03 %$11 0.01 %$— 0.00 %Commercial real estateCommercial mortgage owner occupied823 0.47 %— 0.00 %— 0.00 %AgriculturalAgricultural mortgage1,345 2.00 %— 0.00 %60 0.09 %Agricultural other— 0.00 %— 0.00 %507 1.82 %ConsumerSecured - indirect— 0.00 %2 0.00 %— — %Total$4,293 $13 $567 We do not modify any loans by forgiving principal or accrued interest. We had committed to advance $41 and $43 in additional funds to be disbursed in connection with modified loans at June 30, 2025 and December 31, 2024, respectively, as displayed in the tables above.

27

The following is a summary of the financial effect of the modifications granted to borrowers experiencing financial difficulty for the:Three Months Ended June 3020252024Weighted-Average Interest Rate ReductionPayment Delay TermWeighted-Average Term Extension (Years)Payment Delay TermWeighted-Average Term Extension (Years)Commercial and industrialSecured10.00%9.6 months0.5 years4 monthsN/AAgriculturalAgricultural mortgageN/AN/AN/A5 months0.5 yearsAgricultural