Company: ISBA
Filing Date: 2025-03-12
Form Type: 10-K
Source: 0000842517-25-000053
Chunk: 6

Company: ISABELLA BANK CORP
Filing Date: 2025-03-12
Form: 10-K
Item: Item 9A
Chunk 6
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 of any system of internal control, including the possibility of human error and the circumvention or overriding of controls.  Also, the effectiveness of an internal control system may change over time.  We have implemented a system of internal control that was designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of consolidated financial statements for external purposes in accordance with generally accepted accounting principles.

We have assessed our internal control system in relation to criteria for effective internal control over financial reporting described in “Internal Control-Integrated Framework” issued by the Committee of Sponsoring Organizations (2013 framework) of the Treadway Commission.

Based upon these criteria, we believe that, as of December 31, 2024, our system of internal control over financial reporting was effective.

Our independent registered public accounting firm, Rehmann Robson LLC ("Rehmann"), has audited our 2024 consolidated financial statements and our internal control over financial reporting as of December 31, 2024.  Rehmann was given unrestricted access to all financial records and related data, including minutes of all meetings of stockholders, the Board of Directors and committees of the Board of Directors.  Rehmann has issued an unqualified audit opinion on our 2024 

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consolidated financial statements and an unqualified opinion on the effectiveness of our internal controls as of December 31, 2024, as a result of the integrated audit.

Isabella Bank Corporation

By:/s/ Jerome E. SchwindJerome E. SchwindPresident and Chief Executive Officer(Principal Executive Officer)March 12, 2025/s/ William M. SchaeferWilliam M. SchaeferChief Financial Officer(Principal Financial Officer)March 12, 2025