XML 42 R31.htm IDEA: XBRL DOCUMENT
v3.19.1

Note 3 - Loans and Allowance for Loan Losses - Recorded Investments in Loans (Details) - USD ($) $ in Thousands | Mar. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Principal loan balance | $ 453,014 | $ 437,230
Accrued interest receivable | 1,562 | 1,530
Net deferred loan origination fees and costs | 1,106 | 1,095
Recorded investment in loans | 455,682 | 439,855
Individually evaluated for impairment | 3,947 | 3,785
Collectively evaluated for impairment | 451,408 | 435,740
Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 327 | 330
Real Estate Mortgage Portfolio Segment [Member] | Real Estate Loan [Member] |  |
Principal loan balance | 141,511 | 136,445
Accrued interest receivable | 495 | 475
Net deferred loan origination fees and costs | 105 | 99
Recorded investment in loans | 142,111 | 137,019
Individually evaluated for impairment | 2,329 | 2,184
Collectively evaluated for impairment | 139,500 | 134,553
Real Estate Mortgage Portfolio Segment [Member] | Real Estate Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 282 | 282
Real Estate Mortgage Portfolio Segment [Member] | Land Loan [Member] |  |
Principal loan balance | 22,148 | 22,607
Accrued interest receivable | 113 | 119
Net deferred loan origination fees and costs | 19 | 18
Recorded investment in loans | 22,280 | 22,744
Individually evaluated for impairment | 189 | 152
Collectively evaluated for impairment | 22,091 | 22,592
Real Estate Mortgage Portfolio Segment [Member] | Land Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans |  |
Real Estate Mortgage Portfolio Segment [Member] | Construction Loans [Member] |  |
Principal loan balance | 31,073 | 25,375
Accrued interest receivable | 102 | 76
Net deferred loan origination fees and costs | (9) | (9)
Recorded investment in loans | 31,166 | 25,442
Individually evaluated for impairment | 525 | 521
Collectively evaluated for impairment | 30,641 | 24,921
Real Estate Mortgage Portfolio Segment [Member] | Construction Loans [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans |  |
Real Estate Mortgage Portfolio Segment [Member] | Commercial Real Estate Loan [Member] |  |
Principal loan balance | 106,787 | 107,445
Accrued interest receivable | 244 | 265
Net deferred loan origination fees and costs | (39) | (38)
Recorded investment in loans | 106,992 | 107,672
Individually evaluated for impairment | 457 | 466
Collectively evaluated for impairment | 106,490 | 107,158
Real Estate Mortgage Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans | 45 | 48
Commercial Portfolio Segment [Member] |  |
Principal loan balance | 40,053 | 36,297
Accrued interest receivable | 123 | 120
Net deferred loan origination fees and costs |  |
Recorded investment in loans | 40,176 | 36,417
Individually evaluated for impairment | 422 | 427
Collectively evaluated for impairment | 39,754 | 35,990
Commercial Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans |  |
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] |  |
Principal loan balance | 53,467 | 51,731
Accrued interest receivable | 266 | 247
Net deferred loan origination fees and costs | 1,030 | 1,025
Recorded investment in loans | 54,763 | 53,003
Individually evaluated for impairment | 25 | 35
Collectively evaluated for impairment | 54,738 | 52,968
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans |  |
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] |  |
Principal loan balance | 57,975 | 57,330
Accrued interest receivable | 219 | 228
Net deferred loan origination fees and costs |  |
Recorded investment in loans | 58,194 | 57,558
Individually evaluated for impairment |  |
Collectively evaluated for impairment | 58,194 | 57,558
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |
Recorded investment in loans |  |

X
- Definition Represents loans and leases receivable accrued interest. + References No definition available. + Details
Name: | fcap_LoansAndLeasesReceivableAccruedInterest
Namespace Prefix: | fcap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents the loans and leases receivable principal balance. + References No definition available. + Details
Name: | fcap_LoansAndLeasesReceivablePrincipalBalance
Namespace Prefix: | fcap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The balance of financing receivables 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 (h) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The balance of financing receivables 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 (h) -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 + Details
Name: | us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allowance of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. Excludes loans and leases covered under loss sharing agreements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=118952595&loc=d3e4428-111522 + Details
Name: | us-gaap_LoansAndLeasesReceivableGrossCarryingAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred fees paid by borrowers and unamortized costs incurred to originate loans and leases, unamortized loan commitments and loan syndication fees, and premiums over or discounts from face amounts of loans that are being amortized into income as an adjustment to yield. Excludes amounts for loans and leases covered under loss sharing agreements. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6378536&loc=d3e10092-111533 + Details
Name: | us-gaap_UnamortizedLoanCommitmentAndOriginationFeesAndUnamortizedDiscountsOrPremiums
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_CreditLossStatusAxis=us-gaap_FinancialAssetAcquiredWithCreditDeteriorationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_RealEstateLoanMember
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: |