XML 25 R49.htm IDEA: XBRL DOCUMENT
v3.20.1

Note 8 - Fair Value Measurements - Carrying Value and Estimated Fair Value of Financial Instruments (Details) - USD ($) | Mar. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Securities available for sale | $ 253,182,000 | $ 254,562,000
Equity Securities, FV-NI | 1,400,000 | 1,700,000
Reported Value Measurement [Member] |  |
Cash and cash equivalents | 59,722,000 | 51,360,000
Interest-bearing time deposits | 6,490,000 | 6,490,000
Securities available for sale | 253,182,000 | 254,562,000
Loans held for sale | 3,085,000 | 4,176,000
Loans, net | 465,292,000 | 466,694,000
FHLB and other restricted stock | 1,988,000 | 1,988,000
Accrued interest receivable | 2,863,000 | 3,076,000
Equity Securities, FV-NI | 1,352,000 | 1,746,000
Deposits | 722,618,000 | 722,177,000
Accrued interest payable | 219,000 | 210,000
Estimate of Fair Value Measurement [Member] |  |
Cash and cash equivalents | 59,722,000 | 51,360,000
Interest-bearing time deposits | 6,835,000 | 6,654,000
Securities available for sale | 253,182,000 | 254,562,000
Loans held for sale | 3,142,000 | 4,243,000
Loans, net | 476,293,000 | 482,119,000
Accrued interest receivable | 2,863,000 | 3,076,000
Equity Securities, FV-NI | 1,352,000 | 1,746,000
Deposits | 723,217,000 | 721,729,000
Accrued interest payable | 219,000 | 210,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member] |  |
Cash and cash equivalents | 59,722,000 | 51,360,000
Interest-bearing time deposits |  |
Securities available for sale |  |
Loans held for sale |  |
Loans, net |  |
Accrued interest receivable |  |
Equity Securities, FV-NI | 1,352,000 | 1,746,000
Deposits |  |
Accrued interest payable |  |
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] |  |
Cash and cash equivalents |  |
Interest-bearing time deposits | 6,835,000 | 6,654,000
Securities available for sale | 253,182,000 | 254,562,000
Loans held for sale | 3,142,000 | 4,243,000
Loans, net |  |
Accrued interest receivable | 2,863,000 | 3,076,000
Equity Securities, FV-NI |  |
Deposits |  |
Accrued interest payable | 219,000 | 210,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] |  |
Cash and cash equivalents |  |
Interest-bearing time deposits |  |
Securities available for sale |  |
Loans held for sale |  |
Loans, net | 476,293,000 | 482,119,000
Accrued interest receivable |  |
Equity Securities, FV-NI |  |
Deposits | 723,217,000 | 721,729,000
Accrued interest payable |  |

X
- Definition Represents the fair value of accrued interest receivable. + References No definition available. + Details
Name: | fcap_AccruedInterestReceivableFairValueDisclosure
Namespace Prefix: | fcap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents the fair value of interest payable. + References No definition available. + Details
Name: | fcap_InterestPayableFairValueDisclosure
Namespace Prefix: | fcap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value portion of interest-bearing deposits in other financial institutions for relatively short periods of time including, for example, certificates of deposits, which are presented separately from cash on the balance sheet. + References No definition available. + Details
Name: | fcap_InterestbearingTimeDepositsFairValue
Namespace Prefix: | fcap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: 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(6)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 30 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121558606&loc=SL82898722-210454 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121553693&loc=d3e26610-111562 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (aa) -URI http://asc.fasb.org/extlink&oid=121645371&loc=d3e27161-111563 + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References No definition available. + Details
Name: | us-gaap_CashAndCashEquivalentsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of deposit liabilities held by the entity, including, but not limited to, foreign and domestic, interest and noninterest bearing, demand deposits, saving deposits, negotiable orders of withdrawal (NOW) and time deposits. + References No definition available. + Details
Name: | us-gaap_DepositsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=99377092&loc=SL75136599-209740 + Details
Name: | us-gaap_EquitySecuritiesFvNi
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of investments in Federal Home Loan Bank (FHLBank) stock. + References No definition available. + Details
Name: | us-gaap_InvestmentInFederalHomeLoanBankStockFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of loans held-for-sale including, but not limited to, mortgage loans and finance receivables. + References No definition available. + Details
Name: | us-gaap_LoansHeldForSaleFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 + Details
Name: | us-gaap_LoansReceivableFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FairValueByMeasurementBasisAxis=us-gaap_CarryingReportedAmountFairValueDisclosureMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByMeasurementBasisAxis=us-gaap_EstimateOfFairValueFairValueDisclosureMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |