XML 43 R32.htm IDEA: XBRL DOCUMENT
v3.19.1

Note 3 - Loans and Allowance for Loan Losses - Allowance for Loan Losses (Details) - USD ($) $ in Thousands | 3 Months Ended |  |
--- | --- | --- | ---
Mar. 31, 2019 | Mar. 31, 2018 | Mar. 31, 2019 | Dec. 31, 2018
Individually evaluated for impairment |  |  | $ 68 | $ 48
Collectively evaluated for impairment |  |  | 4,271 | 4,017
Allowance for loan losses | $ 4,339 | $ 3,634 | 4,339 | 4,065
Beginning balance | 4,065 | 3,634 |  |
Provision for loan losses | 450 | 197 |  |
Charge-offs | (220) | (257) |  |
Recoveries | 44 | 57 |  |
Ending balance | 4,339 | 3,631 |  |
Real Estate Mortgage Portfolio Segment [Member] | Residential Loan [Member] |  |  |  |
Individually evaluated for impairment |  |  | 28 | 3
Collectively evaluated for impairment |  |  | 699 | 690
Allowance for loan losses | 727 | 219 | 727 | 693
Beginning balance | 693 | 219 |  |
Provision for loan losses | 71 | 139 |  |
Charge-offs | (39) | (60) |  |
Recoveries | 2 | 3 |  |
Ending balance | 727 | 301 |  |
Real Estate Mortgage Portfolio Segment [Member] | Land Loan [Member] |  |  |  |
Individually evaluated for impairment |  |  |  |
Collectively evaluated for impairment |  |  | 164 | 162
Allowance for loan losses | 164 | 133 | 164 | 162
Beginning balance | 162 | 133 |  |
Provision for loan losses | 2 | 23 |  |
Charge-offs |  |  |  |
Recoveries |  |  |  |
Ending balance | 164 | 156 |  |
Real Estate Mortgage Portfolio Segment [Member] | Construction Loans [Member] |  |  |  |
Individually evaluated for impairment |  |  |  |
Collectively evaluated for impairment |  |  | 291 | 224
Allowance for loan losses | 291 | 245 | 291 | 224
Beginning balance | 224 | 245 |  |
Provision for loan losses | 67 | 46 |  |
Charge-offs |  |  |  |
Recoveries |  |  |  |
Ending balance | 291 | 291 |  |
Real Estate Mortgage Portfolio Segment [Member] | Commercial Real Estate Loan [Member] |  |  |  |
Individually evaluated for impairment |  |  | 39 | 44
Collectively evaluated for impairment |  |  | 1,352 | 1,357
Allowance for loan losses | 1,391 | 1,622 | 1,391 | 1,401
Beginning balance | 1,401 | 1,622 |  |
Provision for loan losses | (10) | (110) |  |
Charge-offs |  |  |  |
Recoveries |  | 8 |  |
Ending balance | 1,391 | 1,520 |  |
Commercial Portfolio Segment [Member] |  |  |  |
Individually evaluated for impairment |  |  | 1 | 1
Collectively evaluated for impairment |  |  | 540 | 458
Allowance for loan losses | 541 | 291 | 541 | 459
Beginning balance | 459 | 291 |  |
Provision for loan losses | 82 | (15) |  |
Charge-offs |  | (1) |  |
Recoveries |  | 1 |  |
Ending balance | 541 | 276 |  |
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] |  |  |  |
Individually evaluated for impairment |  |  |  |
Collectively evaluated for impairment |  |  | 450 | 443
Allowance for loan losses | 450 | 710 | 450 | 443
Beginning balance | 443 | 710 |  |
Provision for loan losses | 5 | (33) |  |
Charge-offs |  |  |  |
Recoveries | 2 | 3 |  |
Ending balance | 450 | 680 |  |
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] |  |  |  |
Individually evaluated for impairment |  |  |  |
Collectively evaluated for impairment |  |  | 775 | 683
Allowance for loan losses | 775 |  | 775 | 683
Beginning balance | 683 |  |  |
Ending balance | 775 |  |  |
Consumer Portfolio Segment [Member] | Other Consumer Loan [Member] |  |  |  |
Allowance for loan losses | 683 | 414 | $ 775 | $ 683
Beginning balance | 683 | 414 |  |
Provision for loan losses | 233 | 147 |  |
Charge-offs | (181) | (196) |  |
Recoveries | 40 | 42 |  |
Ending balance | $ 775 | $ 407 |  |

X
- Definition Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=118955202&loc=SL82895884-210446 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 + 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=118936363&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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (g) -URI http://asc.fasb.org/extlink&oid=118936363&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/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 79 -URI http://asc.fasb.org/extlink&oid=118955255&loc=SL82922352-210448 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(4) -URI http://asc.fasb.org/extlink&oid=118936363&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 writeoff of financing receivable, charged against allowance for credit loss. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(3) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 79 -URI http://asc.fasb.org/extlink&oid=118955255&loc=SL82922352-210448 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.11) -URI http://asc.fasb.org/extlink&oid=116637391&loc=SL114874048-224260 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=118936363&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_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_AllOtherConsumerExcludingHomeEquityAndSecondMortgageMember
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: |