{"schema_version":"secwatch.filing_event.v1","accession":"0000842517-26-000184","form_type":"8-K","ticker":"ISBA","cik":"0000842517","company_name":"ISABELLA BANK CORP","filed_at":"2026-08-14T15:00:48+00:00","discovered_at":"2026-08-14T15:03:01.495393+00:00","generated_at":"2026-08-14T15:03:11.828286+00:00","sec_items":["5.02","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.3,"calibrated_materiality_score":0.3,"confidence":"high","headline":"Isabella Bank grants CFO Ritzert $300K SERP participation over 8 years","bullets":["Agreement with CFO Gerald Ritzert provides 8 annual credits totaling $300,000, effective Aug 11, 2026.","Credits escalate from $10,000 (2026) to $100,000 (2033); vesting per plan default with clawback policy.","Early retirement age 55, normal 65; benefits paid in 5 annual installments on separation.","Includes restrictive covenants: non-solicitation, confidentiality, and forfeiture on breach."],"urls":{"canonical":"https://secwatch.observer/filing/0000842517-26-000184","json":"https://secwatch.observer/filing/0000842517-26-000184.json","markdown":"https://secwatch.observer/filing/0000842517-26-000184.md","text":"https://secwatch.observer/filing/0000842517-26-000184.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/842517/000084251726000184/0000842517-26-000184-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/842517/000084251726000184/isba-20260811.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-14T15:03:11.828286+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}