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: