XML 41 R30.htm IDEA: XBRL DOCUMENT
v3.21.2

Note 3 - Loans and Allowance for Loan Losses (Details Textual) | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Sep. 30, 2021 USD ($) | Sep. 30, 2020 USD ($) | Sep. 30, 2021 USD ($) | Sep. 30, 2020 USD ($) | Dec. 31, 2020 USD ($)
Number of Foreclosed Real Estate Properties |  |  |  |  | 0
Mortgage Loans in Process of Foreclosure, Amount | $ 118,000 |  | $ 118,000 |  | $ 109,000
Loans and Leases Receivable, Net of Deferred Income, Total | 517,633,000 |  | 517,633,000 |  | 525,818,000
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums, Total | 912,000 |  | 912,000 |  | 317,000
Allowance for Loan and Lease Losses, Period Increase (Decrease), Total |  |  | 6,600,000 |  | 6,600,000
Impaired Financing Receivable, Interest Income, Cash Basis Method, Total | 0 | $ 0 | 0 | $ 0 |
Financing Receivable, Troubled Debt Restructuring, Commitment to Lend | $ 0 |  | $ 0 |  | 0
Financing Receivable, Modifications, Number of Contracts | 0 | 0 | 0 |  |
Financing Receivable, Troubled Debt Restructuring, Premodification and Postmodification |  |  |  | 586,000 |
Troubled Debt Restructuring, Principal Charge-offs | $ 0 | $ 0 | $ 0 | 0 |
Troubled Debt Restructuring, Specific Allowance | $ 0 | $ 0 | $ 0 | $ 0 |
Financing Receivable, Troubled Debt Restructuring, Subsequent Default, Number of Contracts | 0 | 0 | 1 | 0 |
Financing Receivable, Troubled Debt Restructuring, Subsequent Default |  |  | $ 290,000 |  |
Provision for Loan and Lease Losses, Total | $ 0 | $ 400,000 | 75,000 | $ 1,576,000 |
Financing Receivable, Deferred Payments | 68,100,000 |  | 68,100,000 |  |
Financing Receivable, Deferred Payments, Resumed | 53,000,000.0 |  | 53,000,000.0 |  |
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Outstanding Balance, Total | 356,000 |  | 356,000 |  | 390,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Allowance for Loan Losses | 30,000 |  | 30,000 |  | 31,000
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Provision for Loan Losses | 0 | 1,000 | 1,000 | $ 12,000 |
Nonaccrual [Member] |  |  |  |  |
Provision for Loan and Lease Losses, Total |  |  | 7,000 |  |
Overall Qualitative Factor [Member] |  |  |  |  |
Allowance for Loan and Lease Losses, Period Increase (Decrease), Total |  |  | 6,100,000 |  | 6,000,000.0
Residential Portfolio Segment [Member] |  |  |  |  |
SEC Schedule, 12-29, Real Estate Companies, Investment in Mortgage Loans on Real Estate, Foreclosure |  |  | 64,000 |  |
Commercial Portfolio Segment [Member] |  |  |  |  |
Loans and Leases Receivable, Net of Deferred Income, Total | 60,143,000 |  | 60,143,000 |  | 82,274,000
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums, Total | (269,000) |  | (269,000) |  | (843,000)
Financing Receivable, Modifications, Number of Contracts |  |  |  | 1 |
Provision for Loan and Lease Losses, Total | (30,000) | 17,000 | (89,000) | $ 290,000 |
Commercial Portfolio Segment [Member] | SBA CARES Act Paycheck Protection Program [Member] |  |  |  |  |
Loans and Leases Receivable, Net of Deferred Income, Total | 13,200,000 |  | 13,200,000 |  | 37,300,000
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums, Total | 268,000 |  | 268,000 |  | 843,000
Commercial Real Estate Portfolio Segment [Member] |  |  |  |  |
Financing Receivable, Modifications, Number of Contracts |  |  |  | 1 |
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] |  |  |  |  |
Loans and Leases Receivable, Net of Deferred Income, Total | 52,456,000 |  | 52,456,000 |  | 52,001,000
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums, Total | 1,127,000 |  | 1,127,000 |  | $ 1,100,000
Financing Receivable, Modifications, Number of Contracts |  |  |  | 1 |
Provision for Loan and Lease Losses, Total | $ 20,000 | $ 39,000 | $ 37,000 | $ 117,000 |

X
- Definition Deferred amounts on loans receivable related to loan modification programs offered to financial institution customers affected by COVID-19. + References No definition available. + Details
Name: | fcap_FinancingReceivableDeferredPayments
Namespace Prefix: | fcap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Deferred amounts that have been resumed on loans receivable related to loan modification programs offered to financial institution customers affected by COVID-19. + References No definition available. + Details
Name: | fcap_FinancingReceivableDeferredPaymentsResumed
Namespace Prefix: | fcap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, before and after troubled debt restructuring, of modified financing receivable. + References No definition available. + Details
Name: | fcap_FinancingReceivableTroubledDebtRestructuringPremodificationAndPostmodification
Namespace Prefix: | fcap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The number of foreclosed real estate properties owned as of the balance sheet date. + References No definition available. + Details
Name: | fcap_NumberOfForeclosedRealEstateProperties
Namespace Prefix: | fcap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | instant

X
- Definition Represents the amount of principal charge-offs for troubled debt restructuring. + References No definition available. + Details
Name: | fcap_TroubledDebtRestructuringPrincipalChargeOffs
Namespace Prefix: | fcap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Represents the amount of specific allowance for troubled debt restructuring. + References No definition available. + Details
Name: | fcap_TroubledDebtRestructuringSpecificAllowance
Namespace Prefix: | fcap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of increase (decrease) of allowance reserve for credit loss. + References No definition available. + Details
Name: | us-gaap_AllowanceForLoanAndLeaseLossesPeriodIncreaseDecrease
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Reserve for loans impairments recorded after acquisition as a result of current information and events which result in it being probable that estimated cash flows will be less than previously expected or because actual cash flows are less than cash flows previously expected. This relates to loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 15 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=123409700&loc=d3e13503-111538 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=121614798&loc=d3e15032-111544 + Details
Name: | us-gaap_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAllowanceForLoanLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date, whether or not currently due and whether or not any such amounts have been written or charged off by the investor. This relates to loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 15 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=123409700&loc=d3e13503-111538 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=121614798&loc=d3e15032-111544 + Details
Name: | us-gaap_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesOutstandingBalance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of expense related to loan loss not accounted for as debt securities, with evidence of deterioration of credit quality. + References No definition available. + Details
Name: | us-gaap_CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesProvisionForLoanLosses1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Number of financing receivables that have been modified by troubled debt restructurings. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953676-111524 + Details
Name: | us-gaap_FinancingReceivableModificationsNumberOfContracts2
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of financing receivable contracts modified as troubled debt restructuring within previous 12 months, with subsequent payment default. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953682-111524 + Details
Name: | us-gaap_FinancingReceivableModificationsSubsequentDefaultNumberOfContracts1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of financing receivable modified as troubled debt restructuring within previous 12 months, with subsequent payment default. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 34 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953682-111524 + Details
Name: | us-gaap_FinancingReceivableModificationsSubsequentDefaultRecordedInvestment1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of interest income recognized on a cash-basis method of accounting 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)(3) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivableInterestIncomeCashBasisMethod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of unfunded portion of contractual agreement to lend funds to borrower for financing receivable modified as troubled debt restructuring. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 40 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121585226&loc=d3e18794-111554 + Details
Name: | us-gaap_LoansAndLeasesReceivableImpairedCommitmentToLend
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allowance and after deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. 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=124259787&loc=d3e4428-111522 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5074-111524 + Details
Name: | us-gaap_LoansAndLeasesReceivableNetOfDeferredIncome
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Recorded investment of consumer mortgage loan receivables secured by residential real estate properties for which formal foreclosure proceedings are in process. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL49126937-111524 + Details
Name: | us-gaap_MortgageLoansInProcessOfForeclosureAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of decrease in investment in mortgage loan on real estate by entity with substantial portion of business acquiring and holding investment real estate or interest in real estate, from foreclosure. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 948 -SubTopic 310 -Section S99 -Paragraph 1 -Subparagraph (SX 210.12-29(Footnote 6)) -URI http://asc.fasb.org/extlink&oid=120402547&loc=d3e617274-123014 + Details
Name: | us-gaap_MortgageLoansOnRealEstateForeclosures
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of expense related to estimated loss from loan and lease transactions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.11) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 + Details
Name: | us-gaap_ProvisionForLoanAndLeaseLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fcap_NonaccrualMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConcentrationRiskByTypeAxis=fcap_OverallQualitativeFactorMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialRealEstatePortfolioSegmentMember
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: |