XML 43 R32.htm IDEA: XBRL DOCUMENT
v3.4.0.3

Note 4 - Allowance for Loan Losses (Details) - USD ($) | 3 Months Ended |  |
--- | --- | --- | ---
Mar. 31, 2016 | Mar. 31, 2015 | Mar. 31, 2016 | Dec. 31, 2015
Real Estate Mortgage Portfolio Segment [Member] | Residential Loan [Member] | Receivables Acquired with Deteriorated Credit Quality [Member] |  |  |  |
Acquired with deteriorated credit quality | $ 6,000 |  | $ 6,000 | $ 0
Ending balance | 6,000 |  |  |
Beginning balance | 0 |  |  |
Real Estate Mortgage Portfolio Segment [Member] | Residential Loan [Member] |  |  |  |
Individually evaluated for impairment |  |  | 43,000 | 6,000
Collectively evaluated for impairment |  |  | 421,000 | 521,000
Acquired with deteriorated credit quality | 470,000 | $ 609,000 | 470,000 | 527,000
Ending balance | 470,000 | 672,000 |  |
Beginning balance | 527,000 | 609,000 |  |
Provision for loan losses | (29,000) | 81,000 |  |
Charge-offs | (40,000) | (20,000) |  |
Recoveries | 12,000 | 2,000 |  |
Real Estate Mortgage Portfolio Segment [Member] | Land Loan [Member] | Receivables Acquired with Deteriorated Credit Quality [Member] |  |  |  |
Acquired with deteriorated credit quality | 0 |  | 0 | 0
Ending balance | 0 |  |  |
Beginning balance | 0 |  |  |
Real Estate Mortgage Portfolio Segment [Member] | Land Loan [Member] |  |  |  |
Individually evaluated for impairment |  |  | 0 | 0
Collectively evaluated for impairment |  |  | 84,000 | 157,000
Acquired with deteriorated credit quality | 84,000 | 201,000 | 84,000 | 157,000
Ending balance | 84,000 | 197,000 |  |
Beginning balance | 157,000 | 201,000 |  |
Provision for loan losses | (64,000) | (4,000) |  |
Charge-offs | (9,000) | 0 |  |
Recoveries | 0 | 0 |  |
Real Estate Mortgage Portfolio Segment [Member] | Construction Loans [Member] | Receivables Acquired with Deteriorated Credit Quality [Member] |  |  |  |
Acquired with deteriorated credit quality | 0 |  | 0 | 0
Ending balance | 0 |  |  |
Beginning balance | 0 |  |  |
Real Estate Mortgage Portfolio Segment [Member] | Construction Loans [Member] |  |  |  |
Individually evaluated for impairment |  |  | 0 | 0
Collectively evaluated for impairment |  |  | 45,000 | 47,000
Acquired with deteriorated credit quality | 45,000 | 60,000 | 45,000 | 47,000
Ending balance | 45,000 | 65,000 |  |
Beginning balance | 47,000 | 60,000 |  |
Provision for loan losses | (2,000) | 5,000 |  |
Charge-offs | 0 | 0 |  |
Recoveries | 0 | 0 |  |
Real Estate Mortgage Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Receivables Acquired with Deteriorated Credit Quality [Member] |  |  |  |
Acquired with deteriorated credit quality | 0 |  | 0 | 0
Ending balance | 0 |  |  |
Beginning balance | 0 |  |  |
Real Estate Mortgage Portfolio Segment [Member] | Commercial Real Estate Loan [Member] |  |  |  |
Individually evaluated for impairment |  |  | 84,000 | 49,000
Collectively evaluated for impairment |  |  | 1,384,000 | 1,492,000
Acquired with deteriorated credit quality | 1,468,000 | 1,501,000 | 1,468,000 | 1,541,000
Ending balance | 1,468,000 | 1,462,000 |  |
Beginning balance | 1,541,000 | 1,501,000 |  |
Provision for loan losses | (63,000) | (47,000) |  |
Charge-offs | (14,000) | 0 |  |
Recoveries | 4,000 | 8,000 |  |
Commercial Portfolio Segment [Member] | Receivables Acquired with Deteriorated Credit Quality [Member] |  |  |  |
Acquired with deteriorated credit quality | 0 |  | 0 | 0
Ending balance | 0 |  |  |
Beginning balance | 0 |  |  |
Commercial Portfolio Segment [Member] |  |  |  |
Individually evaluated for impairment |  |  | 100,000 | 100,000
Collectively evaluated for impairment |  |  | 173,000 | 161,000
Acquired with deteriorated credit quality | 273,000 | 1,480,000 | 273,000 | 261,000
Ending balance | 273,000 | 239,000 |  |
Beginning balance | 261,000 | 1,480,000 |  |
Provision for loan losses | 10,000 | (59,000) |  |
Charge-offs | 0 | (1,183,000) |  |
Recoveries | 2,000 | 1,000 |  |
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] | Receivables Acquired with Deteriorated Credit Quality [Member] |  |  |  |
Acquired with deteriorated credit quality | 0 |  | 0 | 0
Ending balance | 0 |  |  |
Beginning balance | 0 |  |  |
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] |  |  |  |
Individually evaluated for impairment |  |  | 14,000 | 11,000
Collectively evaluated for impairment |  |  | 707,000 | 615,000
Acquired with deteriorated credit quality | 721,000 | 720,000 | 721,000 | 626,000
Ending balance | 721,000 | 716,000 |  |
Beginning balance | 626,000 | 720,000 |  |
Provision for loan losses | 126,000 | (8,000) |  |
Charge-offs | (35,000) | (1,000) |  |
Recoveries | 4,000 | 5,000 |  |
Consumer Portfolio Segment [Member] | Other Consumer Loan [Member] | Receivables Acquired with Deteriorated Credit Quality [Member] |  |  |  |
Acquired with deteriorated credit quality | 0 |  | 0 | 0
Ending balance | 0 |  |  |
Beginning balance | 0 |  |  |
Consumer Portfolio Segment [Member] | Other Consumer Loan [Member] |  |  |  |
Individually evaluated for impairment |  |  | 16,000 | 0
Collectively evaluated for impairment |  |  | 242,000 | 256,000
Acquired with deteriorated credit quality | 258,000 | 275,000 | 258,000 | 256,000
Ending balance | 258,000 | 283,000 |  |
Beginning balance | 256,000 | 275,000 |  |
Provision for loan losses | 97,000 | 32,000 |  |
Charge-offs | (125,000) | (52,000) |  |
Recoveries | 30,000 | 28,000 |  |
Receivables Acquired with Deteriorated Credit Quality [Member] |  |  |  |
Acquired with deteriorated credit quality | 6,000 |  | 6,000 | 0
Ending balance | 6,000 |  |  |
Beginning balance | 0 |  |  |
Individually evaluated for impairment |  |  | 257,000 | 166,000
Collectively evaluated for impairment |  |  | 3,056,000 | 3,249,000
Acquired with deteriorated credit quality | 3,319,000 | 4,846,000 | $ 3,319,000 | $ 3,415,000
Ending balance | 3,319,000 | 3,634,000 |  |
Beginning balance | 3,415,000 | 4,846,000 |  |
Provision for loan losses | 75,000 | 0 |  |
Charge-offs | (223,000) | (1,256,000) |  |
Recoveries | $ 52,000 | $ 44,000 |  |

X
- Definition A valuation allowance for financing receivables that are expected to be uncollectible. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of recovery of financing receivables doubtful of collection that were previously charged off. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(4) -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of direct write-downs of financing receivables charged against the allowance. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(3) -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of expense related to estimated loss from loan and lease transactions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.11) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66902209&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524 + Details
Name: | us-gaap_ProvisionForLoanAndLeaseLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=fcap_RealEstateMortgagePortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fcap_ResidentialLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ReceivablesAcquiredWithDeterioratedCreditQualityAxis=us-gaap_ReceivablesAcquiredWithDeterioratedCreditQualityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fcap_LandLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_ConstructionLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fcap_CommercialRealEstateLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_ConsumerPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fcap_HomeEquityAndSecondMortgageMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fcap_OtherConsumerLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |