XML 45 R34.htm IDEA: XBRL DOCUMENT
v3.21.2

Note 3 - Loans and Allowance for Loan Losses - Impaired Loans (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Jun. 30, 2021 | Jun. 30, 2020 | Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2020
Recorded investment with no allowance | $ 2,798 |  | $ 2,798 |  | $ 3,168
Unpaid principal balance with no allowance | 2,910 |  | 2,910 |  | 3,338
Average recorded investment with no allowance | 2,902 | $ 3,098 | 2,990 | $ 2,917 |
Interest income recognized with no allowance | 18 | 21 | 35 | 38 |
Recorded investment with allowance | 340 |  | 340 |  |
Unpaid principal balance with allowance | 348 |  | 348 |  |
Related allowance | 12 |  | 12 |  | 0
Average recorded investment with allowance | 316 | 243 | 210 | 225 |
Interest income recognized with allowance | 0 | 0 | 0 | 0 |
Recorded investment | 3,138 |  | 3,138 |  | 3,168
Unpaid principal balance | 3,258 |  | 3,258 |  | 3,338
Average recorded investment | 3,218 | 3,341 | 3,200 | 3,142 |
Interest income recognized | 18 | 21 | 35 | 38 |
Real Estate Mortgage Portfolio Segment [Member] | Residential Loan [Member] |  |  |  |  |
Recorded investment with no allowance | 1,659 |  | 1,659 |  | 1,728
Unpaid principal balance with no allowance | 1,762 |  | 1,762 |  | 1,902
Average recorded investment with no allowance | 1,769 | 1,622 | 1,755 | 1,660 |
Interest income recognized with no allowance | 6 | 5 | 12 | 11 |
Recorded investment with allowance | 0 |  | 0 |  | 0
Unpaid principal balance with allowance | 0 |  | 0 |  | 0
Related allowance | 0 |  | 0 |  | 0
Average recorded investment with allowance | 0 | 144 | 0 | 159 |
Interest income recognized with allowance | 0 | 0 | 0 | 0 |
Recorded investment | 1,659 |  | 1,659 |  | 1,728
Unpaid principal balance | 1,762 |  | 1,762 |  | 1,902
Average recorded investment | 1,769 | 1,766 | 1,755 | 1,819 |
Interest income recognized | 6 | 5 | 12 | 11 |
Real Estate Mortgage Portfolio Segment [Member] | Land Loan [Member] |  |  |  |  |
Recorded investment with no allowance | 100 |  | 100 |  | 97
Unpaid principal balance with no allowance | 102 |  | 102 |  | 97
Average recorded investment with no allowance | 100 | 99 | 99 | 104 |
Interest income recognized with no allowance | 0 | 0 | 0 | 0 |
Recorded investment with allowance | 51 |  | 51 |  | 0
Unpaid principal balance with allowance | 54 |  | 54 |  | 0
Related allowance | 5 |  | 5 |  | 0
Average recorded investment with allowance | 26 | 0 | 17 | 0 |
Interest income recognized with allowance | 0 | 0 | 0 | 0 |
Recorded investment | 151 |  | 151 |  | 97
Unpaid principal balance | 156 |  | 156 |  | 97
Average recorded investment | 126 | 99 | 116 | 104 |
Interest income recognized | 0 | 0 | 0 | 0 |
Real Estate Mortgage Portfolio Segment [Member] | Construction Loans [Member] |  |  |  |  |
Recorded investment with no allowance | 0 |  | 0 |  | 0
Unpaid principal balance with no allowance | 0 |  | 0 |  | 0
Average recorded investment with no allowance | 0 | 0 | 0 | 0 |
Interest income recognized with no allowance | 0 | 0 | 0 | 0 |
Recorded investment with allowance | 0 |  | 0 |  | 0
Unpaid principal balance with allowance | 0 |  | 0 |  | 0
Related allowance | 0 |  | 0 |  | 0
Average recorded investment with allowance | 0 | 0 | 0 | 0 |
Interest income recognized with allowance | 0 | 0 | 0 | 0 |
Recorded investment | 0 |  | 0 |  | 0
Unpaid principal balance | 0 |  | 0 |  | 0
Average recorded investment | 0 | 0 | 0 | 0 |
Interest income recognized | 0 | 0 | 0 | 0 |
Real Estate Mortgage Portfolio Segment [Member] | Commercial Real Estate Loan [Member] |  |  |  |  |
Recorded investment with no allowance | 740 |  | 740 |  | 779
Unpaid principal balance with no allowance | 750 |  | 750 |  | 784
Average recorded investment with no allowance | 750 | 883 | 760 | 706 |
Interest income recognized with no allowance | 9 | 9 | 17 | 18 |
Recorded investment with allowance | 0 |  | 0 |  | 0
Unpaid principal balance with allowance | 0 |  | 0 |  | 0
Related allowance | 0 |  | 0 |  | 0
Average recorded investment with allowance | 0 | 0 | 0 | 0 |
Interest income recognized with allowance | 0 | 0 | 0 | 0 |
Recorded investment | 740 |  | 740 |  | 779
Unpaid principal balance | 750 |  | 750 |  | 784
Average recorded investment | 750 | 883 | 760 | 706 |
Interest income recognized | 9 | 9 | 17 | 18 |
Commercial Portfolio Segment [Member] |  |  |  |  |
Recorded investment with no allowance | 190 |  | 190 |  | 211
Unpaid principal balance with no allowance | 189 |  | 189 |  | 210
Average recorded investment with no allowance | 196 | 265 | 201 | 260 |
Interest income recognized with no allowance | 2 | 3 | 4 | 4 |
Recorded investment with allowance | 0 |  | 0 |  | 0
Unpaid principal balance with allowance | 0 |  | 0 |  | 0
Related allowance | 0 |  | 0 |  | 0
Average recorded investment with allowance | 0 | 99 | 0 | 66 |
Interest income recognized with allowance | 0 | 0 | 0 | 0 |
Recorded investment | 190 |  | 190 |  | 211
Unpaid principal balance | 189 |  | 189 |  | 210
Average recorded investment | 196 | 364 | 201 | 326 |
Interest income recognized | 2 | 3 | 4 | 4 |
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] |  |  |  |  |
Recorded investment with no allowance | 109 |  | 109 |  | 353
Unpaid principal balance with no allowance | 107 |  | 107 |  | 345
Average recorded investment with no allowance | 87 | 204 | 175 | 155 |
Interest income recognized with no allowance | 1 | 4 | 2 | 5 |
Recorded investment with allowance | 289 |  | 289 |  | 0
Unpaid principal balance with allowance | 294 |  | 294 |  | 0
Related allowance | 7 |  | 7 |  | 0
Average recorded investment with allowance | 290 | 0 | 193 | 0 |
Interest income recognized with allowance | 0 | 0 | 0 | 0 |
Recorded investment | 398 |  | 398 |  | 353
Unpaid principal balance | 401 |  | 401 |  | 345
Average recorded investment | 377 | 204 | 368 | 155 |
Interest income recognized | 1 | 4 | 2 | 5 |
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] |  |  |  |  |
Recorded investment with no allowance | 0 |  | 0 |  | 0
Unpaid principal balance with no allowance | 0 |  | 0 |  | 0
Average recorded investment with no allowance | 0 | 25 | 0 | 32 |
Interest income recognized with no allowance | 0 | 0 | 0 | 0 |
Recorded investment with allowance | 0 |  | 0 |  | 0
Unpaid principal balance with allowance | 0 |  | 0 |  | 0
Related allowance | 0 |  | 0 |  | 0
Average recorded investment with allowance | 0 | 0 | 0 | 0 |
Interest income recognized with allowance | 0 | 0 | 0 | 0 |
Recorded investment | 0 |  | 0 |  | 0
Unpaid principal balance | 0 |  | 0 |  | $ 0
Average recorded investment | 0 | 25 | 0 | 32 |
Interest income recognized | $ 0 | $ 0 | $ 0 | $ 0 |

X
- Definition Average amount of investment of impaired financing receivables with related allowance for credit losses and without a related allowance for credit losses. + 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 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5258-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivableAverageRecordedInvestment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of interest income recognized that the financing receivables (with related allowance for credit losses and without a related allowance for credit losses) were impaired. + 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 -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivableInterestIncomeAccrualMethod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of investment of impaired financing receivables with related allowance for credit losses and without a related allowance for credit losses. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 14A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953550-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivableRecordedInvestment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of allowance for credit losses related to recorded investment. + 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 -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivableRelatedAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of unpaid principal balance of impaired financing receivables with related allowance for credit losses and without related allowance for credit losses. + 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 -Subparagraph (a)(4) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of average investment of impaired financing receivables for which there is no related allowance for credit losses. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5258-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of interest income, recognized on accrual basis, on financing receivables that are recognized as impaired, for which there is no related allowance for credit losses. + 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 -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivableWithNoRelatedAllowanceInterestIncomeAccrualMethod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of investment in impaired financing receivables for which there is no related allowance for credit losses. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 14A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953550-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivableWithNoRelatedAllowanceRecordedInvestment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of unpaid principal balance of impaired financing receivables for which there is no related allowance for credit losses. + 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 -Subparagraph (a)(4) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivableWithNoRelatedAllowanceUnpaidPrincipalBalance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of average investment of impaired financing receivables for which there is a related allowance for credit losses. + 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 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5258-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivableWithRelatedAllowanceAverageRecordedInvestment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of interest income, recognized on accrual basis, on financing receivables, for which there is a related allowance for credit losses and are recognized as impaired. + 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 -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivableWithRelatedAllowanceInterestIncomeAccrualMethod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of investment in impaired financing receivables for which there is a related allowance for credit losses. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 14A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953550-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivableWithRelatedAllowanceRecordedInvestment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Unpaid principal balance of impaired financing receivables for which there is a related allowance for credit losses. + 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 -Subparagraph (a)(4) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivableWithRelatedAllowanceUnpaidPrincipalBalance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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: |