XML 59 R48.htm IDEA: XBRL DOCUMENT v3.21.2

Note 8 - Fair Value Measurements - Assets Measured at Fair Value on Recurring and Nonrecurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020
Securities available for sale	$ 418,934	$ 283,502
Equity securities	1,900	1,600
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Securities available for sale	96,953	61,359
Agency Collateralized Mortgage Obligations [Member]
Securities available for sale	9,562	21,030
US Government Agencies Debt Securities [Member]
Securities available for sale	124,845	81,531
US Treasury and Government [Member]
Securities available for sale	40,528
Municipal Notes [Member]
Securities available for sale	147,046	119,582
Fair Value, Recurring [Member]
Securities available for sale	418,934	283,502
Equity securities	1,913	1,553
Fair Value, Recurring [Member] | Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Securities available for sale	96,953	61,359
Fair Value, Recurring [Member] | Agency Collateralized Mortgage Obligations [Member]
Securities available for sale	9,562	21,030
Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member]
Securities available for sale	124,845	81,531
Fair Value, Recurring [Member] | US Treasury and Government [Member]
Securities available for sale	40,528
Fair Value, Recurring [Member] | Municipal Notes [Member]
Securities available for sale	147,046	119,582
Fair Value, Nonrecurring [Member]
Impaired loans	2,644	3,168
Loans held for sale	4,087	7,941
Foreclosed real estate	64
Fair Value, Nonrecurring [Member] | Residential Mortgage Segment [Member]
Impaired loans	1,347	1,728
Foreclosed real estate	64
Fair Value, Nonrecurring [Member] | Land Segment [Member]
Impaired loans	100	97
Fair Value, Nonrecurring [Member] | Commercial Real Estate Segment [Member]
Impaired loans	719	779
Fair Value, Nonrecurring [Member] | Commercial Business Segment [Member]
Impaired loans	181	211
Fair Value, Nonrecurring [Member] | Home Equity and Second Mortgage [Member]
Impaired loans	297	353
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member]
Securities available for sale	0	0
Equity securities	1,913	1,553
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Securities available for sale	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Agency Collateralized Mortgage Obligations [Member]
Securities available for sale	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member]
Securities available for sale	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | US Treasury and Government [Member]
Securities available for sale	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member] | Municipal Notes [Member]
Securities available for sale	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Nonrecurring [Member]
Impaired loans	0	0
Loans held for sale	0	0
Foreclosed real estate	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Nonrecurring [Member] | Residential Mortgage Segment [Member]
Impaired loans	0	0
Foreclosed real estate	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Nonrecurring [Member] | Land Segment [Member]
Impaired loans	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Nonrecurring [Member] | Commercial Real Estate Segment [Member]
Impaired loans	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Nonrecurring [Member] | Commercial Business Segment [Member]
Impaired loans	0	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Nonrecurring [Member] | Home Equity and Second Mortgage [Member]
Impaired loans	0	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member]
Securities available for sale	418,934	283,502
Equity securities	0	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Securities available for sale	96,953	61,359
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Agency Collateralized Mortgage Obligations [Member]
Securities available for sale	9,562	21,030
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member]
Securities available for sale	124,845	81,531
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | US Treasury and Government [Member]
Securities available for sale	40,528
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member] | Municipal Notes [Member]
Securities available for sale	147,046	119,582
Fair Value, Inputs, Level 2 [Member] | Fair Value, Nonrecurring [Member]
Impaired loans	0	0
Loans held for sale	4,087	7,941
Foreclosed real estate	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Nonrecurring [Member] | Residential Mortgage Segment [Member]
Impaired loans	0	0
Foreclosed real estate	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Nonrecurring [Member] | Land Segment [Member]
Impaired loans	0	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Nonrecurring [Member] | Commercial Real Estate Segment [Member]
Impaired loans	0	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Nonrecurring [Member] | Commercial Business Segment [Member]
Impaired loans	0	0
Fair Value, Inputs, Level 2 [Member] | Fair Value, Nonrecurring [Member] | Home Equity and Second Mortgage [Member]
Impaired loans	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member]
Securities available for sale	0	0
Equity securities	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Securities available for sale	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Agency Collateralized Mortgage Obligations [Member]
Securities available for sale	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | US Government Agencies Debt Securities [Member]
Securities available for sale	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | US Treasury and Government [Member]
Securities available for sale	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member] | Municipal Notes [Member]
Securities available for sale	0	0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member]
Impaired loans	2,644	3,168
Loans held for sale	0	0
Foreclosed real estate	64
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member] | Residential Mortgage Segment [Member]
Impaired loans	1,347	1,728
Foreclosed real estate	64
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member] | Land Segment [Member]
Impaired loans	100	97
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member] | Commercial Real Estate Segment [Member]
Impaired loans	719	779
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member] | Commercial Business Segment [Member]
Impaired loans	181	211
Fair Value, Inputs, Level 3 [Member] | Fair Value, Nonrecurring [Member] | Home Equity and Second Mortgage [Member]
Impaired loans	$ 297	$ 353

X

- Definition

Represents impaired loans fair value disclosure.

+ References

No definition available.

+ Details

Name:	fcap_ImpairedLoansFairValueDisclosure
Namespace Prefix:	fcap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The fair value portion of other real estate.

+ References

No definition available.

+ Details

Name:	fcap_OtherRealEstateFairValueDisclosure
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=124258926&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=124260329&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=123581744&loc=d3e27161-111563

+ Details

Name:	us-gaap_AvailableForSaleSecuritiesDebtSecurities
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
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), classified as current.

+ 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=123594786&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 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

- Details

Name:	us-gaap_InvestmentTypeAxis=us-gaap_MortgageBackedSecuritiesIssuedByUSGovernmentSponsoredEnterprisesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InvestmentTypeAxis=fcap_AgencyCollateralizedMortgageObligationsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InvestmentTypeAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InvestmentTypeAxis=us-gaap_USTreasuryAndGovernmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InvestmentTypeAxis=us-gaap_MunicipalNotesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsNonrecurringMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InvestmentTypeAxis=fcap_ResidentialMortgageSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InvestmentTypeAxis=fcap_LandSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InvestmentTypeAxis=fcap_CommercialRealEstateSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InvestmentTypeAxis=fcap_CommercialBusinessSegmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_InvestmentTypeAxis=fcap_HomeEquityAndSecondMortgageMember
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: