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 | 9 Months Ended |
--- | --- | --- | ---
Sep. 30, 2021 | Sep. 30, 2020 | Sep. 30, 2021 | Sep. 30, 2020 | Dec. 31, 2020
Recorded investment with no allowance | $ 2,363 |  | $ 2,363 |  | $ 3,168
Unpaid principal balance with no allowance | 2,485 |  | 2,485 |  | 3,338
Average recorded investment with no allowance | 2,582 | $ 3,547 | 2,834 | $ 3,055 |
Interest income recognized with no allowance | 16 | 21 | 51 | 59 |
Recorded investment with allowance | 288 |  | 288 |  |
Unpaid principal balance with allowance | 295 |  | 295 |  |
Related allowance | 7 |  | 7 |  | 0
Average recorded investment with allowance | 315 | 300 | 230 | 241 |
Interest income recognized with allowance | 0 | 0 | 0 | 0 |
Recorded investment | 2,651 |  | 2,651 |  | 3,168
Unpaid principal balance | 2,780 |  | 2,780 |  | 3,338
Average recorded investment | 2,897 | 3,847 | 3,064 | 3,296 |
Interest income recognized | 16 | 21 | 51 | 59 |
Real Estate Mortgage Portfolio Segment [Member] | Residential Loan [Member] |  |  |  |  |
Recorded investment with no allowance | 1,347 |  | 1,347 |  | 1,728
Unpaid principal balance with no allowance | 1,454 |  | 1,454 |  | 1,902
Average recorded investment with no allowance | 1,503 | 1,532 | 1,653 | 1,616 |
Interest income recognized with no allowance | 6 | 6 | 18 | 16 |
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 | 109 | 0 | 146 |
Interest income recognized with allowance | 0 | 0 | 0 | 0 |
Recorded investment | 1,347 |  | 1,347 |  | 1,728
Unpaid principal balance | 1,454 |  | 1,454 |  | 1,902
Average recorded investment | 1,503 | 1,641 | 1,653 | 1,762 |
Interest income recognized | 6 | 6 | 18 | 16 |
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 | 90 | 99 | 102 |
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 | 26 | 0 | 13 | 0 |
Interest income recognized with allowance | 0 | 0 | 0 | 0 |
Recorded investment | 100 |  | 100 |  | 97
Unpaid principal balance | 102 |  | 102 |  | 97
Average recorded investment | 126 | 90 | 112 | 102 |
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 | 719 |  | 719 |  | 779
Unpaid principal balance with no allowance | 733 |  | 733 |  | 784
Average recorded investment with no allowance | 730 | 1,301 | 750 | 851 |
Interest income recognized with no allowance | 8 | 9 | 26 | 27 |
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 | 719 |  | 719 |  | 779
Unpaid principal balance | 733 |  | 733 |  | 784
Average recorded investment | 730 | 1,301 | 750 | 851 |
Interest income recognized | 8 | 9 | 26 | 27 |
Commercial Portfolio Segment [Member] |  |  |  |  |
Recorded investment with no allowance | 181 |  | 181 |  | 211
Unpaid principal balance with no allowance | 181 |  | 181 |  | 210
Average recorded investment with no allowance | 186 | 268 | 196 | 258 |
Interest income recognized with no allowance | 2 | 2 | 6 | 7 |
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 | 191 | 0 | 95 |
Interest income recognized with allowance | 0 | 0 | 0 | 0 |
Recorded investment | 181 |  | 181 |  | 211
Unpaid principal balance | 181 |  | 181 |  | 210
Average recorded investment | 186 | 459 | 196 | 353 |
Interest income recognized | 2 | 2 | 6 | 7 |
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] |  |  |  |  |
Recorded investment with no allowance | 16 |  | 16 |  | 353
Unpaid principal balance with no allowance | 15 |  | 15 |  | 345
Average recorded investment with no allowance | 63 | 352 | 136 | 204 |
Interest income recognized with no allowance | 0 | 4 | 1 | 9 |
Recorded investment with allowance | 288 |  | 288 |  | 0
Unpaid principal balance with allowance | 295 |  | 295 |  | 0
Related allowance | 7 |  | 7 |  | 0
Average recorded investment with allowance | 289 | 0 | 217 | 0 |
Interest income recognized with allowance | 0 | 0 | 0 | 0 |
Recorded investment | 304 |  | 304 |  | 353
Unpaid principal balance | 310 |  | 310 |  | 345
Average recorded investment | 352 | 352 | 353 | 204 |
Interest income recognized | 0 | 4 | 1 | 9 |
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 | 4 | 0 | 24 |
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 | 4 | 0 | 24 |
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: |