XML 30 R19.htm IDEA: XBRL DOCUMENT
v3.20.2

Note 3 - Loans and Allowance for Loan Losses (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2020
Notes Tables |
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] |
|  | September 30, |  |  | December 31, |
(In thousands) |  | 2020 |  |  | 2019 |
Real estate mortgage loans: |  |  |  |  |  |  |  |
Residential |  | $ | 127,146 |  |  | $ | 131,959 |
Land |  |  | 17,181 |  |  |  | 19,185 |
Residential construction |  |  | 44,091 |  |  |  | 35,554 |
Commercial real estate |  |  | 128,130 |  |  |  | 121,563 |
Commercial real estate construction |  |  | 6,539 |  |  |  | 20,086 |
Commercial business loans |  |  | 79,856 |  |  |  | 45,307 |
Consumer loans: |  |  |  |  |  |  |  |
Home equity and second mortgage loans |  |  | 51,885 |  |  |  | 54,677 |
Automobile loans |  |  | 44,304 |  |  |  | 46,443 |
Loans secured by savings accounts |  |  | 1,204 |  |  |  | 1,372 |
Unsecured loans |  |  | 2,912 |  |  |  | 3,653 |
Other consumer loans |  |  | 16,354 |  |  |  | 13,700 |
Gross loans |  |  | 519,602 |  |  |  | 493,499 |
Less undisbursed portion of loans in process |  |  | (20,937 | ) |  |  | (23,081 | )
Principal loan balance |  |  | 498,665 |  |  |  | 470,418 |
Deferred loan origination fees and costs, net |  |  | (133 | ) |  |  | 1,137 |
Allowance for loan losses |  |  | (6,404 | ) |  |  | (5,061 | )
Loans, net |  | $ | 492,128 |  |  | $ | 466,494 |
Financing Receivable, Current, Allowance for Credit Loss [Table Text Block] |
|  | Residential |  |  |  |  |  |  |  |  |  |  | Commercial |  |  | Commercial |  |  | Home Equity & |  |  | Other |  |  |  |  |
|  | Real Estate |  |  | Land |  |  | Construction |  |  | Real Estate |  |  | Business |  |  | 2nd Mtg |  |  | Consumer |  |  | Total |
|  | (In thousands) |
Ending allowance balance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 138 |  |  | $ | - |  |  | $ | - |  |  | $ | 138 |
Collectively evaluated for impairment |  |  | 1,105 |  |  |  | 207 |  |  |  | 373 |  |  |  | 2,054 |  |  |  | 715 |  |  |  | 643 |  |  |  | 1,145 |  |  |  | 6,242 |
Acquired with deteriorated credit quality |  |  | 24 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 24 |
Ending balance |  | $ | 1,129 |  |  | $ | 207 |  |  | $ | 373 |  |  | $ | 2,054 |  |  | $ | 853 |  |  | $ | 643 |  |  | $ | 1,145 |  |  | $ | 6,404 |
|  | Residential |  |  |  |  |  |  |  |  |  |  | Commercial |  |  | Commercial |  |  | Home Equity & |  |  | Other |  |  |  |  |
|  | Real Estate |  |  | Land |  |  | Construction |  |  | Real Estate |  |  | Business |  |  | 2nd Mtg |  |  | Consumer |  |  | Total |
|  | (In thousands) |
Ending allowance balance attributable to loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 16 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 16 |
Collectively evaluated for impairment |  |  | 839 |  |  |  | 163 |  |  |  | 350 |  |  |  | 1,623 |  |  |  | 595 |  |  |  | 515 |  |  |  | 948 |  |  |  | 5,033 |
Acquired with deteriorated credit quality |  |  | 12 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 12 |
Ending balance |  | $ | 867 |  |  | $ | 163 |  |  | $ | 350 |  |  | $ | 1,623 |  |  | $ | 595 |  |  | $ | 515 |  |  | $ | 948 |  |  | $ | 5,061 |
|  | Residential |  |  |  |  |  |  |  |  |  |  | Commercial |  |  | Commercial |  |  | Home Equity & |  |  | Other |  |  |  |  |
|  | Real Estate |  |  | Land |  |  | Construction |  |  | Real Estate |  |  | Business |  |  | 2nd Mtg |  |  | Consumer |  |  | Total |
|  | (In thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Changes in Allowance for Loan Losses for the three-months ended September 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 1,055 |  |  | $ | 196 |  |  | $ | 369 |  |  | $ | 1,902 |  |  | $ | 868 |  |  | $ | 604 |  |  | $ | 1,070 |  |  | $ | 6,064 |
Provisions for loan losses |  |  | 70 |  |  |  | 11 |  |  |  | 4 |  |  |  | 152 |  |  |  | 17 |  |  |  | 39 |  |  |  | 107 |  |  |  | 400 |
Charge-offs |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (32 | ) |  |  | - |  |  |  | (80 | ) |  |  | (112 | )
Recoveries |  |  | 4 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 48 |  |  |  | 52 |
Ending balance |  | $ | 1,129 |  |  | $ | 207 |  |  | $ | 373 |  |  | $ | 2,054 |  |  | $ | 853 |  |  | $ | 643 |  |  | $ | 1,145 |  |  | $ | 6,404 |
Changes in Allowance for Loan Losses for the nine-months ended September 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 867 |  |  | $ | 163 |  |  | $ | 350 |  |  | $ | 1,623 |  |  | $ | 595 |  |  | $ | 515 |  |  | $ | 948 |  |  | $ | 5,061 |
Provisions for loan losses |  |  | 284 |  |  |  | 44 |  |  |  | 23 |  |  |  | 431 |  |  |  | 290 |  |  |  | 117 |  |  |  | 387 |  |  |  | 1,576 |
Charge-offs |  |  | (72 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (32 | ) |  |  | - |  |  |  | (344 | ) |  |  | (448 | )
Recoveries |  |  | 50 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 11 |  |  |  | 154 |  |  |  | 215 |
Ending balance |  | $ | 1,129 |  |  | $ | 207 |  |  | $ | 373 |  |  | $ | 2,054 |  |  | $ | 853 |  |  | $ | 643 |  |  | $ | 1,145 |  |  | $ | 6,404 |
|  | Residential |  |  |  |  |  |  |  |  |  |  | Commercial |  |  | Commercial |  |  | Home Equity & |  |  | Other |  |  |  |  |
|  | Real Estate |  |  | Land |  |  | Construction |  |  | Real Estate |  |  | Business |  |  | 2nd Mtg |  |  | Consumer |  |  | Total |
|  | (In thousands) |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Changes in Allowance for Loan Losses for the three-months ended September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 754 |  |  | $ | 170 |  |  | $ | 316 |  |  | $ | 1,452 |  |  | $ | 596 |  |  | $ | 472 |  |  | $ | 849 |  |  | $ | 4,609 |
Provisions for loan losses |  |  | 56 |  |  |  | 1 |  |  |  | 35 |  |  |  | 30 |  |  |  | (48 | ) |  |  | 14 |  |  |  | 137 |  |  |  | 225 |
Charge-offs |  |  | (4 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (156 | ) |  |  | (160 | )
Recoveries |  |  | - |  |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 4 |  |  |  | 1 |  |  |  | 59 |  |  |  | 65 |
Ending balance |  | $ | 806 |  |  | $ | 172 |  |  | $ | 351 |  |  | $ | 1,482 |  |  | $ | 552 |  |  | $ | 487 |  |  | $ | 889 |  |  | $ | 4,739 |
Changes in Allowance for Loan Losses for the nine-months ended September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 693 |  |  | $ | 162 |  |  | $ | 224 |  |  | $ | 1,401 |  |  | $ | 459 |  |  | $ | 443 |  |  | $ | 683 |  |  | $ | 4,065 |
Provisions for loan losses |  |  | 131 |  |  |  | 9 |  |  |  | 127 |  |  |  | 81 |  |  |  | 89 |  |  |  | 39 |  |  |  | 499 |  |  |  | 975 |
Charge-offs |  |  | (135 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (2 | ) |  |  | (456 | ) |  |  | (593 | )
Recoveries |  |  | 117 |  |  |  | 1 |  |  |  | - |  |  |  | - |  |  |  | 4 |  |  |  | 7 |  |  |  | 163 |  |  |  | 292 |
Ending balance |  | $ | 806 |  |  | $ | 172 |  |  | $ | 351 |  |  | $ | 1,482 |  |  | $ | 552 |  |  | $ | 487 |  |  | $ | 889 |  |  | $ | 4,739 |
Impaired Financing Receivables [Table Text Block] |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Three Months Ended |  |  | Nine Months Ended |
|  | At September 30, 2020 |  |  | September 30, 2020 |  |  | September 30, 2020 |
|  |  |  |  |  | Unpaid |  |  |  |  |  |  | Average |  |  | Interest |  |  | Average |  |  | Interest |
|  | Recorded |  |  | Principal |  |  | Related |  |  | Recorded |  |  | Income |  |  | Recorded |  |  | Income |
|  | Investment |  |  | Balance |  |  | Allowance |  |  | Investment |  |  | Recognized |  |  | Investment |  |  | Recognized |
|  | (In thousands) |
Loans with no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,482 |  |  | $ | 1,617 |  |  | $ | - |  |  | $ | 1,532 |  |  | $ | 6 |  |  | $ | 1,616 |  |  | $ | 16 |
Land |  |  | 97 |  |  |  | 97 |  |  |  | - |  |  |  | 90 |  |  |  | - |  |  |  | 102 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,284 |  |  |  | 1,308 |  |  |  | - |  |  |  | 1,301 |  |  |  | 9 |  |  |  | 851 |  |  |  | 27 |
Commercial business |  |  | 253 |  |  |  | 256 |  |  |  | - |  |  |  | 268 |  |  |  | 2 |  |  |  | 258 |  |  |  | 7 |
Home equity/2nd mortgage |  |  | 352 |  |  |  | 346 |  |  |  | - |  |  |  | 352 |  |  |  | 4 |  |  |  | 204 |  |  |  | 9 |
Other consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4 |  |  |  | - |  |  |  | 24 |  |  |  | - |
|  |  | 3,468 |  |  |  | 3,624 |  |  |  | - |  |  |  | 3,547 |  |  |  | 21 |  |  |  | 3,055 |  |  |  | 59 |
Loans with an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 109 |  |  |  | 129 |  |  |  | - |  |  |  | 109 |  |  |  | - |  |  |  | 146 |  |  |  | - |
Land |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial business |  |  | 183 |  |  |  | 192 |  |  |  | 138 |  |  |  | 191 |  |  |  | - |  |  |  | 95 |  |  |  | - |
Home equity/2nd mortgage |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
|  |  | 292 |  |  |  | 321 |  |  |  | 138 |  |  |  | 300 |  |  |  | - |  |  |  | 241 |  |  |  | - |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 1,591 |  |  |  | 1,746 |  |  |  | - |  |  |  | 1,641 |  |  |  | 6 |  |  |  | 1,762 |  |  |  | 16 |
Land |  |  | 97 |  |  |  | 97 |  |  |  | - |  |  |  | 90 |  |  |  | - |  |  |  | 102 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 1,284 |  |  |  | 1,308 |  |  |  | - |  |  |  | 1,301 |  |  |  | 9 |  |  |  | 851 |  |  |  | 27 |
Commercial business |  |  | 436 |  |  |  | 448 |  |  |  | 138 |  |  |  | 459 |  |  |  | 2 |  |  |  | 353 |  |  |  | 7 |
Home equity/2nd mortgage |  |  | 352 |  |  |  | 346 |  |  |  | - |  |  |  | 352 |  |  |  | 4 |  |  |  | 204 |  |  |  | 9 |
Other consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 4 |  |  |  | - |  |  |  | 24 |  |  |  | - |
|  | $ | 3,760 |  |  | $ | 3,945 |  |  | $ | 138 |  |  | $ | 3,847 |  |  | $ | 21 |  |  | $ | 3,296 |  |  | $ | 59 |
|  | Three Months Ended |  |  | Nine Months Ended |
|  | September 30, 2019 |  |  | September 30, 2019 |
|  | Average |  |  | Interest |  |  | Average |  |  | Interest |
|  | Recorded |  |  | Income |  |  | Recorded |  |  | Income |
|  | Investment |  |  | Recognized |  |  | Investment |  |  | Recognized |
Loans with no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,882 |  |  | $ | 6 |  |  | $ | 2,032 |  |  | $ | 12 |
Land |  |  | 141 |  |  |  | - |  |  |  | 156 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | 262 |  |  |  | - |
Commercial real estate |  |  | 686 |  |  |  | 14 |  |  |  | 470 |  |  |  | 25 |
Commercial business |  |  | 302 |  |  |  | 3 |  |  |  | 350 |  |  |  | 9 |
Home equity/2nd mortgage |  |  | 14 |  |  |  | - |  |  |  | 22 |  |  |  | - |
Other consumer |  |  | 27 |  |  |  | - |  |  |  | 13 |  |  |  | - |
|  |  | 3,052 |  |  |  | 23 |  |  |  | 3,305 |  |  |  | 46 |
Loans with an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 47 |  |  |  | - |  |  |  | 61 |  |  |  | - |
Land |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 100 |  |  |  | - |  |  |  | 101 |  |  |  | - |
Commercial business |  |  | 26 |  |  |  | - |  |  |  | 72 |  |  |  | - |
Home equity/2nd mortgage |  |  | 19 |  |  |  | - |  |  |  | 16 |  |  |  | - |
Other consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
|  |  | 192 |  |  |  | - |  |  |  | 250 |  |  |  | - |
Total: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 1,929 |  |  |  | 6 |  |  |  | 2,093 |  |  |  | 12 |
Land |  |  | 141 |  |  |  | - |  |  |  | 156 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | 262 |  |  |  | - |
Commercial real estate |  |  | 786 |  |  |  | 14 |  |  |  | 571 |  |  |  | 25 |
Commercial business |  |  | 328 |  |  |  | 3 |  |  |  | 422 |  |  |  | 9 |
Home equity/2nd mortgage |  |  | 33 |  |  |  | - |  |  |  | 38 |  |  |  | 0 |
Other consumer |  |  | 27 |  |  |  | - |  |  |  | 13 |  |  |  | 0 |
|  | $ | 3,244 |  |  | $ | 23 |  |  | $ | 3,555 |  |  | $ | 46 |
|  |  |  |  |  | Unpaid |  |  |  |  |
|  | Recorded |  |  | Principal |  |  | Related |
|  | Investment |  |  | Balance |  |  | Allowance |
|  | (In thousands) |
Loans with no related allowance recorded: |  |  |  |  |  |  |  |  |
Residential |  | $ | 1,737 |  |  | $ | 1,986 |  |  | $ | - |
Land |  |  | 115 |  |  |  | 117 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 353 |  |  |  | 352 |  |  |  | - |
Commercial business |  |  | 249 |  |  |  | 257 |  |  |  | - |
Home equity/2nd mortgage |  |  | 56 |  |  |  | 56 |  |  |  | - |
Other consumer |  |  | 48 |  |  |  | 50 |  |  |  | - |
|  |  | 2,558 |  |  |  | 2,818 |  |  |  | - |
Loans with an allowance recorded: |  |  |  |  |  |  |  |  |
Residential |  |  | 189 |  |  |  | 211 |  |  |  | 16 |
Land |  |  | - |  |  |  | - |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | - |  |  |  | - |  |  |  | - |
Commercial business |  |  | - |  |  |  | - |  |  |  | - |
Home equity/2nd mortgage |  |  | - |  |  |  | - |  |  |  | - |
Other consumer |  |  | - |  |  |  | - |  |  |  | - |
|  |  | 189 |  |  |  | 211 |  |  |  | 16 |
Total: |  |  |  |  |  |  |  |  |  |  |  |
Residential |  |  | 1,926 |  |  |  | 2,197 |  |  |  | 16 |
Land |  |  | 115 |  |  |  | 117 |  |  |  | - |
Construction |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 353 |  |  |  | 352 |  |  |  | - |
Commercial business |  |  | 249 |  |  |  | 257 |  |  |  | - |
Home equity/2nd mortgage |  |  | 56 |  |  |  | 56 |  |  |  | - |
Other consumer |  |  | 48 |  |  |  | 50 |  |  |  | - |
|  | $ | 2,747 |  |  | $ | 3,029 |  |  | $ | 16 |
Financing Receivable, Nonaccrual [Table Text Block] |
|  | September 30, 2020 |  |  | December 31, 2019 |
|  |  |  |  |  | Loans 90+ Days |  |  | Total |  |  |  |  |  |  | Loans 90+ Days |  |  | Total |
|  | Nonaccrual |  |  | Past Due |  |  | Nonperforming |  |  | Nonaccrual |  |  | Past Due |  |  | Nonperforming |
|  | Loans |  |  | Still Accruing |  |  | Loans |  |  | Loans |  |  | Still Accruing |  |  | Loans |
|  | (In thousands) |
Residential |  | $ | 1,169 |  |  | $ | - |  |  | $ | 1,169 |  |  | $ | 1,544 |  |  | $ | 13 |  |  | $ | 1,557 |
Land |  |  | 97 |  |  |  | - |  |  |  | 97 |  |  |  | 115 |  |  |  | - |  |  |  | 115 |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial real estate |  |  | 657 |  |  |  | - |  |  |  | 657 |  |  |  | - |  |  |  | - |  |  |  | - |
Commercial business |  |  | 250 |  |  |  | - |  |  |  | 250 |  |  |  | 58 |  |  |  | - |  |  |  | 58 |
Home equity/2nd mortgage |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Other consumer |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 48 |  |  |  | - |  |  |  | 48 |
Total |  | $ | 2,173 |  |  | $ | - |  |  | $ | 2,173 |  |  | $ | 1,765 |  |  | $ | 13 |  |  | $ | 1,778 |
Financing Receivable, Past Due [Table Text Block] |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Purchased |  |  |  |  |
|  | 30-59 Days |  |  | 60-89 Days |  |  | 90 Days or More |  |  | Total |  |  |  |  |  |  | Credit |  |  | Total |
|  | Past Due |  |  | Past Due |  |  | Past Due |  |  | Past Due |  |  | Current |  |  | Impaired Loans |  |  | Loans |
|  | (In thousands) |
Residential |  | $ | 1,716 |  |  | $ | 46 |  |  | $ | 774 |  |  | $ | 2,536 |  |  | $ | 124,947 |  |  | $ | 278 |  |  | $ | 127,761 |
Land |  |  | 65 |  |  |  | - |  |  |  | 97 |  |  |  | 162 |  |  |  | 17,156 |  |  |  | - |  |  |  | 17,318 |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 29,750 |  |  |  | - |  |  |  | 29,750 |
Commercial real estate |  |  | - |  |  |  | 166 |  |  |  | - |  |  |  | 166 |  |  |  | 128,429 |  |  |  | 31 |  |  |  | 128,626 |
Commercial business |  |  | 136 |  |  |  | 29 |  |  |  | - |  |  |  | 165 |  |  |  | 78,710 |  |  |  | - |  |  |  | 78,875 |
Home equity/2nd mortgage |  |  | 188 |  |  |  | 13 |  |  |  | - |  |  |  | 201 |  |  |  | 52,935 |  |  |  | - |  |  |  | 53,136 |
Other consumer |  |  | 265 |  |  |  | 50 |  |  |  | - |  |  |  | 315 |  |  |  | 64,710 |  |  |  | - |  |  |  | 65,025 |
Total |  | $ | 2,370 |  |  | $ | 304 |  |  | $ | 871 |  |  | $ | 3,545 |  |  | $ | 496,637 |  |  | $ | 309 |  |  | $ | 500,491 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Purchased |  |  |  |  |
|  | 30-59 Days |  |  | 60-89 Days |  |  | 90 Days or More |  |  | Total |  |  |  |  |  |  | Credit |  |  | Total |
|  | Past Due |  |  | Past Due |  |  | Past Due |  |  | Past Due |  |  | Current |  |  | Impaired Loans |  |  | Loans |
|  | (In thousands) |
Residential |  | $ | 2,572 |  |  | $ | 824 |  |  | $ | 1,010 |  |  | $ | 4,406 |  |  | $ | 127,848 |  |  | $ | 285 |  |  | $ | 132,539 |
Land |  |  | 185 |  |  |  | 101 |  |  |  | 80 |  |  |  | 366 |  |  |  | 18,948 |  |  |  | - |  |  |  | 19,314 |
Construction |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 32,644 |  |  |  | - |  |  |  | 32,644 |
Commercial real estate |  |  | - |  |  |  | 146 |  |  |  | - |  |  |  | 146 |  |  |  | 121,628 |  |  |  | 39 |  |  |  | 121,813 |
Commercial business |  |  | 61 |  |  |  | - |  |  |  | 58 |  |  |  | 119 |  |  |  | 45,330 |  |  |  | - |  |  |  | 45,449 |
Home equity/2nd mortgage |  |  | 395 |  |  |  | 256 |  |  |  | - |  |  |  | 651 |  |  |  | 55,337 |  |  |  | - |  |  |  | 55,988 |
Other consumer |  |  | 504 |  |  |  | 66 |  |  |  | - |  |  |  | 570 |  |  |  | 64,870 |  |  |  | - |  |  |  | 65,440 |
Total |  | $ | 3,717 |  |  | $ | 1,393 |  |  | $ | 1,148 |  |  | $ | 6,258 |  |  | $ | 466,605 |  |  | $ | 324 |  |  | $ | 473,187 |
Financing Receivable Credit Quality Indicators [Table Text Block] |
|  | Residential |  |  |  |  |  |  |  |  |  |  | Commercial |  |  | Commercial |  |  | Home Equity & |  |  | Other |  |  |  |  |
|  | Real Estate |  |  | Land |  |  | Construction |  |  | Real Estate |  |  | Business |  |  | 2nd Mtg |  |  | Consumer |  |  | Total |
|  | (In thousands) |
September 30, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 126,006 |  |  | $ | 16,780 |  |  | $ | 29,750 |  |  | $ | 124,446 |  |  | $ | 78,133 |  |  | $ | 52,733 |  |  | $ | 64,909 |  |  | $ | 492,757 |
Special Mention |  |  | - |  |  |  | 318 |  |  |  | - |  |  |  | 2,284 |  |  |  | 422 |  |  |  | - |  |  |  | 66 |  |  |  | 3,090 |
Substandard |  |  | 620 |  |  |  | 123 |  |  |  | - |  |  |  | 1,239 |  |  |  | 70 |  |  |  | 403 |  |  |  | 50 |  |  |  | 2,505 |
Doubtful |  |  | 1,135 |  |  |  | 97 |  |  |  | - |  |  |  | 657 |  |  |  | 250 |  |  |  | - |  |  |  | - |  |  |  | 2,139 |
Loss |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 127,761 |  |  | $ | 17,318 |  |  | $ | 29,750 |  |  | $ | 128,626 |  |  | $ | 78,875 |  |  | $ | 53,136 |  |  | $ | 65,025 |  |  | $ | 500,491 |
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Pass |  | $ | 129,613 |  |  | $ | 18,805 |  |  | $ | 32,394 |  |  | $ | 119,469 |  |  | $ | 44,879 |  |  | $ | 55,569 |  |  | $ | 65,320 |  |  | $ | 466,049 |
Special Mention |  |  | 46 |  |  |  | 327 |  |  |  | 250 |  |  |  | 1,136 |  |  |  | 378 |  |  |  | - |  |  |  | 72 |  |  |  | 2,209 |
Substandard |  |  | 1,336 |  |  |  | 67 |  |  |  | - |  |  |  | 1,208 |  |  |  | 134 |  |  |  | 419 |  |  |  | - |  |  |  | 3,164 |
Doubtful |  |  | 1,544 |  |  |  | 115 |  |  |  | - |  |  |  | - |  |  |  | 58 |  |  |  | - |  |  |  | 48 |  |  |  | 1,765 |
Loss |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Total |  | $ | 132,539 |  |  | $ | 19,314 |  |  | $ | 32,644 |  |  | $ | 121,813 |  |  | $ | 45,449 |  |  | $ | 55,988 |  |  | $ | 65,440 |  |  | $ | 473,187 |
Schedule of Troubled Debt Restructurings by Accrual Status [Table Text Block] |
|  | September 30, 2020 |  |  | December 31, 2019 |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Related Allowance |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Related Allowance |
|  | Accruing |  |  | Nonaccrual |  |  | Total |  |  | for Loan Losses |  |  | Accruing |  |  | Nonaccrual |  |  | Total |  |  | for Loan Losses |
|  | (In thousands) |
Troubled debt restructurings: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Residential real estate |  | $ | 402 |  |  | $ | - |  |  | $ | 402 |  |  | $ | - |  |  | $ | 367 |  |  | $ | 66 |  |  | $ | 433 |  |  | $ | - |
Commercial real estate |  |  | 626 |  |  |  | - |  |  |  | 626 |  |  |  | - |  |  |  | 553 |  |  |  | - |  |  |  | 553 |  |  |  | - |
Commercial business |  |  | 186 |  |  |  | - |  |  |  | 186 |  |  |  | - |  |  |  | 191 |  |  |  | - |  |  |  | 191 |  |  |  | - |
Home equity and second mortgage |  |  | 347 |  |  |  | - |  |  |  | 347 |  |  |  | - |  |  |  | 55 |  |  |  | - |  |  |  | 55 |  |  |  | - |
Total |  | $ | 1,561 |  |  | $ | - |  |  | $ | 1,561 |  |  | $ | - |  |  | $ | 1,166 |  |  | $ | 66 |  |  | $ | 1,232 |  |  | $ | - |
Schedule of Purchased Credit Impaired Loans [Table Text Block] |
|  | September 30, |  |  | December 31, |
(In thousands) |  | 2020 |  |  | 2019 |
Residential real estate |  | $ | 278 |  |  | $ | 285 |
Commercial real estate |  |  | 31 |  |  |  | 39 |
Carrying amount |  |  | 309 |  |  |  | 324 |
Allowance for loan losses |  |  | 24 |  |  |  | 12 |
Carrying amount, net of allowance |  | $ | 285 |  |  | $ | 312 |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Table Text Block] |
|  | Three Months Ended |  |  | Nine Months Ended |
|  | 9/30/2020 |  |  | 9/30/2019 |  |  | 9/30/2020 |  |  | 9/30/2019 |
Balance at beginning of period |  | $ | 358 |  |  | $ | 390 |  |  | $ | 403 |  |  | $ | 423 |
New loans purchased |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Accretion to income |  |  | (11 | ) |  |  | (11 | ) |  |  | (33 | ) |  |  | (35 | )
Disposals and other adjustments |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Reclassification (to) from nonaccretable difference |  |  | (2 | ) |  |  | (4 | ) |  |  | (25 | ) |  |  | (13 | )
Balance at end of period |  | $ | 345 |  |  | $ | 375 |  |  | $ | 345 |  |  | $ | 375 |
Financing Receivable [Member] |
Notes Tables |
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block] |
|  | Residential |  |  |  |  |  |  |  |  |  |  | Commercial |  |  | Commercial |  |  | Home Equity & |  |  | Other |  |  |  |  |
|  | Real Estate |  |  | Land |  |  | Construction |  |  | Real Estate |  |  | Business |  |  | 2nd Mtg |  |  | Consumer |  |  | Total |
|  | (In thousands) |
Recorded Investment in Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Principal loan balance |  | $ | 127,146 |  |  | $ | 17,181 |  |  | $ | 29,693 |  |  | $ | 128,130 |  |  | $ | 79,856 |  |  | $ | 51,885 |  |  | $ | 64,774 |  |  | $ | 498,665 |
Accrued interest receivable |  |  | 499 |  |  |  | 123 |  |  |  | 66 |  |  |  | 560 |  |  |  | 294 |  |  |  | 166 |  |  |  | 251 |  |  |  | 1,959 |
Net deferred loan origination fees and costs |  |  | 116 |  |  |  | 14 |  |  |  | (9 | ) |  |  | (64 | ) |  |  | (1,275 | ) |  |  | 1,085 |  |  |  | - |  |  |  | (133 | )
Recorded investment in loans |  | $ | 127,761 |  |  | $ | 17,318 |  |  | $ | 29,750 |  |  | $ | 128,626 |  |  | $ | 78,875 |  |  | $ | 53,136 |  |  | $ | 65,025 |  |  | $ | 500,491 |
Recorded Investment in Loans as Evaluated for Impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 1,591 |  |  | $ | 97 |  |  | $ | - |  |  | $ | 1,284 |  |  | $ | 436 |  |  | $ | 352 |  |  | $ | - |  |  | $ | 3,760 |
Collectively evaluated for impairment |  |  | 125,892 |  |  |  | 17,221 |  |  |  | 29,750 |  |  |  | 127,311 |  |  |  | 78,439 |  |  |  | 52,784 |  |  |  | 65,025 |  |  |  | 496,422 |
Acquired with deteriorated credit quality |  |  | 278 |  |  |  | - |  |  |  | - |  |  |  | 31 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 309 |
Ending balance |  | $ | 127,761 |  |  | $ | 17,318 |  |  | $ | 29,750 |  |  | $ | 128,626 |  |  | $ | 78,875 |  |  | $ | 53,136 |  |  | $ | 65,025 |  |  | $ | 500,491 |
|  | Residential |  |  |  |  |  |  |  |  |  |  | Commercial |  |  | Commercial |  |  | Home Equity & |  |  | Other |  |  |  |  |
|  | Real Estate |  |  | Land |  |  | Construction |  |  | Real Estate |  |  | Business |  |  | 2nd Mtg |  |  | Consumer |  |  | Total |
|  | (In thousands) |
Recorded Investment in Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Principal loan balance |  | $ | 131,959 |  |  | $ | 19,185 |  |  | $ | 32,559 |  |  | $ | 121,563 |  |  | $ | 45,307 |  |  | $ | 54,677 |  |  | $ | 65,168 |  |  | $ | 470,418 |
Accrued interest receivable |  |  | 462 |  |  |  | 114 |  |  |  | 86 |  |  |  | 312 |  |  |  | 142 |  |  |  | 244 |  |  |  | 272 |  |  |  | 1,632 |
Net deferred loan origination fees and costs |  |  | 118 |  |  |  | 15 |  |  |  | (1 | ) |  |  | (62 | ) |  |  | - |  |  |  | 1,067 |  |  |  | - |  |  |  | 1,137 |
Recorded investment in loans |  | $ | 132,539 |  |  | $ | 19,314 |  |  | $ | 32,644 |  |  | $ | 121,813 |  |  | $ | 45,449 |  |  | $ | 55,988 |  |  | $ | 65,440 |  |  | $ | 473,187 |
Recorded Investment in Loans as Evaluated for Impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually evaluated for impairment |  | $ | 1,926 |  |  | $ | 115 |  |  | $ | - |  |  | $ | 353 |  |  | $ | 249 |  |  | $ | 56 |  |  | $ | 48 |  |  | $ | 2,747 |
Collectively evaluated for impairment |  |  | 130,328 |  |  |  | 19,199 |  |  |  | 32,644 |  |  |  | 121,421 |  |  |  | 45,200 |  |  |  | 55,932 |  |  |  | 65,392 |  |  |  | 470,116 |
Acquired with deteriorated credit quality |  |  | 285 |  |  |  | - |  |  |  | - |  |  |  | 39 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 324 |
Ending balance |  | $ | 132,539 |  |  | $ | 19,314 |  |  | $ | 32,644 |  |  | $ | 121,813 |  |  | $ | 45,449 |  |  | $ | 55,988 |  |  | $ | 65,440 |  |  | $ | 473,187 |

X
- Definition Tabular disclosure of reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | fcap_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYieldMovementScheduleTableTextBlock
Namespace Prefix: | fcap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of carrying amount of Purchased Credit Impaired loans accounted for under ASC 310-30. + References No definition available. + Details
Name: | fcap_ScheduleOfPurchasedCreditImpairedLoansTableTextBlock
Namespace Prefix: | fcap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of troubled debt restructurings by accrual status. + References No definition available. + Details
Name: | fcap_ScheduleOfTroubledDebtRestructuringsByAccrualStatusTableTextBlock
Namespace Prefix: | fcap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919230-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953659-111524 + Details
Name: | us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of impaired financing receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=121611835&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of aging analysis for financing receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919253-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953401-111524 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 80 -URI http://asc.fasb.org/extlink&oid=121647567&loc=SL82922355-210448 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=121611835&loc=d3e5111-111524 + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of allowance for credit loss of financing receivable, classified as current. + 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) -URI http://asc.fasb.org/extlink&oid=121611835&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 + Details
Name: | us-gaap_ScheduleOfCreditLossesForFinancingReceivablesCurrentTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivable on nonaccrual status. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=121611835&loc=d3e5111-111524 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919258-210447 + Details
Name: | us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_TableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis=us-gaap_FinanceReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |