XML 44 R34.htm IDEA: XBRL DOCUMENT
v3.23.1

Note 4 - Loans and Allowance for Loan Losses - Recorded Investments in Loans (Details) - USD ($) $ in Thousands | Mar. 31, 2023 | Dec. 31, 2022 | Mar. 31, 2022
--- | --- | --- | ---
Principal loan balance | $ 571,682 | $ 563,517 | $ 511,039
Deferred loan origination fees and costs, net | 1,217 | 1,213 | 1,156
Financing Receivable, amortized cost | 572,899 | 566,548 | 513,668
Principal loan balance | 571,682 | 563,517 | 511,039
Accrued interest receivable |  | 1,818 | 1,473
Net deferred loan origination fees and costs | 1,217 | 1,213 | 1,156
Recorded investment in loans | 572,899 | 566,548 | 513,668
Individually evaluated for impairment |  | 1,935 | 1,979
Collectively evaluated for impairment |  | 564,327 | 511,412
Financial Asset Acquired with Credit Deterioration [Member] |  |  |
Financing Receivable, amortized cost |  | 286 | 277
Recorded investment in loans |  | 286 | 277
Commercial Portfolio Segment [Member] |  |  |
Principal loan balance |  | 60,817 | 58,031
Deferred loan origination fees and costs, net |  | (11) | (21)
Financing Receivable, amortized cost |  | 60,976 | 58,173
Principal loan balance |  | 60,817 | 58,031
Accrued interest receivable |  | 170 | 163
Net deferred loan origination fees and costs |  | (11) | (21)
Recorded investment in loans |  | 60,976 | 58,173
Individually evaluated for impairment |  | 195 | 167
Collectively evaluated for impairment |  | 60,781 | 58,006
Commercial Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |  |
Financing Receivable, amortized cost |  | 0 | 0
Recorded investment in loans |  | 0 | 0
Real Estate Loan [Member] | Real Estate Mortgage Portfolio Segment [Member] |  |  |
Principal loan balance |  | 155,334 | 137,762
Deferred loan origination fees and costs, net |  | 111 | 99
Financing Receivable, amortized cost |  | 155,938 | 138,329
Principal loan balance |  | 155,334 | 137,762
Accrued interest receivable |  | 493 | 468
Net deferred loan origination fees and costs |  | 111 | 99
Recorded investment in loans |  | 155,938 | 138,329
Individually evaluated for impairment |  | 854 | 824
Collectively evaluated for impairment |  | 154,798 | 137,236
Real Estate Loan [Member] | Real Estate Mortgage Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |  |
Financing Receivable, amortized cost |  | 286 | 269
Recorded investment in loans |  | 286 | 269
Land Loan [Member] | Real Estate Mortgage Portfolio Segment [Member] |  |  |
Principal loan balance |  | 21,860 | 19,489
Deferred loan origination fees and costs, net |  | 14 | 13
Financing Receivable, amortized cost |  | 21,997 | 19,605
Principal loan balance |  | 21,860 | 19,489
Accrued interest receivable |  | 123 | 103
Net deferred loan origination fees and costs |  | 14 | 13
Recorded investment in loans |  | 21,997 | 19,605
Individually evaluated for impairment |  | 51 | 102
Collectively evaluated for impairment |  | 21,946 | 19,503
Land Loan [Member] | Real Estate Mortgage Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |  |
Financing Receivable, amortized cost |  | 0 | 0
Recorded investment in loans |  | 0 | 0
Construction Loans [Member] | Real Estate Mortgage Portfolio Segment [Member] |  |  |
Principal loan balance |  | 42,271 | 31,702
Deferred loan origination fees and costs, net |  | (12) | (11)
Financing Receivable, amortized cost |  | 42,364 | 31,765
Principal loan balance |  | 42,271 | 31,702
Accrued interest receivable |  | 105 | 74
Net deferred loan origination fees and costs |  | (12) | (11)
Recorded investment in loans |  | 42,364 | 31,765
Individually evaluated for impairment |  | 0 | 0
Collectively evaluated for impairment |  | 42,364 | 31,765
Construction Loans [Member] | Real Estate Mortgage Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |  |
Financing Receivable, amortized cost |  | 0 | 0
Recorded investment in loans |  | 0 | 0
Commercial Real Estate Loan [Member] | Real Estate Mortgage Portfolio Segment [Member] |  |  |
Principal loan balance |  | 161,425 | 148,492
Deferred loan origination fees and costs, net |  | (93) | (72)
Financing Receivable, amortized cost |  | 161,675 | 148,720
Principal loan balance |  | 161,425 | 148,492
Accrued interest receivable |  | 343 | 300
Net deferred loan origination fees and costs |  | (93) | (72)
Recorded investment in loans |  | 161,675 | 148,720
Individually evaluated for impairment |  | 463 | 599
Collectively evaluated for impairment |  | 161,212 | 148,113
Commercial Real Estate Loan [Member] | Real Estate Mortgage Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |  |
Financing Receivable, amortized cost |  | 0 | 8
Recorded investment in loans |  | 0 | 8
Commercial Real Estate Loan [Member] | Commercial Real Estate Portfolio Segment [Member] |  |  |
Principal loan balance | 161,968 |  |
Deferred loan origination fees and costs, net | (91) |  |
Financing Receivable, amortized cost | 161,877 |  |
Principal loan balance | 161,968 |  |
Net deferred loan origination fees and costs | (91) |  |
Recorded investment in loans | 161,877 |  |
Home Equity and Second Mortgage [Member] | Consumer Portfolio Segment [Member] |  |  |
Principal loan balance | 57,130 | 57,781 | 55,893
Deferred loan origination fees and costs, net | 1,210 | 1,204 | 1,148
Financing Receivable, amortized cost | 58,340 | 59,333 | 57,207
Principal loan balance | 57,130 | 57,781 | 55,893
Accrued interest receivable |  | 348 | 166
Net deferred loan origination fees and costs | 1,210 | 1,204 | 1,148
Recorded investment in loans | 58,340 | 59,333 | 57,207
Individually evaluated for impairment |  | 372 | 287
Collectively evaluated for impairment |  | 58,961 | 56,920
Home Equity and Second Mortgage [Member] | Consumer Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |  |
Financing Receivable, amortized cost |  | 0 | 0
Recorded investment in loans |  | 0 | 0
Other Consumer Loan [Member] | Consumer Portfolio Segment [Member] |  |  |
Principal loan balance | 54,053 | 64,029 | 59,670
Deferred loan origination fees and costs, net | 0 | 0 | 0
Financing Receivable, amortized cost | 54,053 | 64,265 | 59,869
Principal loan balance | 54,053 | 64,029 | 59,670
Accrued interest receivable |  | 236 | 199
Net deferred loan origination fees and costs | 0 | 0 | 0
Recorded investment in loans | 54,053 | 64,265 | 59,869
Individually evaluated for impairment |  | 0 | 0
Collectively evaluated for impairment |  | 64,265 | 59,869
Other Consumer Loan [Member] | Consumer Portfolio Segment [Member] | Financial Asset Acquired with Credit Deterioration [Member] |  |  |
Financing Receivable, amortized cost |  | 0 | 0
Recorded investment in loans |  | $ 0 | $ 0
One-to-four Family Loan [Member] | Residential Portfolio Segment [Member] |  |  |
Principal loan balance | 122,675 |  |
Deferred loan origination fees and costs, net | 127 |  |
Financing Receivable, amortized cost | 122,802 |  |
Principal loan balance | 122,675 |  |
Net deferred loan origination fees and costs | 127 |  |
Recorded investment in loans | 122,802 |  |
Multifamily [Member] | Residential Portfolio Segment [Member] |  |  |
Principal loan balance | 39,656 |  |
Deferred loan origination fees and costs, net | (14) |  |
Financing Receivable, amortized cost | 39,642 |  |
Principal loan balance | 39,656 |  |
Net deferred loan origination fees and costs | (14) |  |
Recorded investment in loans | 39,642 |  |
One-to-four Family Residential Construction [Member] | Construction [Member] |  |  |
Principal loan balance | 19,071 |  |
Deferred loan origination fees and costs, net | 0 |  |
Financing Receivable, amortized cost | 19,071 |  |
Principal loan balance | 19,071 |  |
Net deferred loan origination fees and costs | 0 |  |
Recorded investment in loans | 19,071 |  |
Other Construction, Development and Land [Member] | Construction [Member] |  |  |
Principal loan balance | 49,901 |  |
Deferred loan origination fees and costs, net | (3) |  |
Financing Receivable, amortized cost | 49,898 |  |
Principal loan balance | 49,901 |  |
Net deferred loan origination fees and costs | (3) |  |
Recorded investment in loans | 49,898 |  |
Commercial Business [Member] | Commercial Portfolio Segment [Member] |  |  |
Principal loan balance | 67,228 |  |
Deferred loan origination fees and costs, net | (12) |  |
Financing Receivable, amortized cost | 67,216 |  |
Principal loan balance | 67,228 |  |
Net deferred loan origination fees and costs | (12) |  |
Recorded investment in loans | $ 67,216 |  |

X
- Definition Represents the financing receivable principal balance. + References No definition available. + Details
Name: | fcap_FinancingReceivablePrincipalBalance
Namespace Prefix: | fcap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, before allowance for credit loss, of accrued interest on financing receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3B -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-3B + Details
Name: | us-gaap_FinancingReceivableAccruedInterestBeforeAllowanceForCreditLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The balance of financing receivables that were collectively evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 6.L(5)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480418/310-10-S99-4 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11C -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11C + Details
Name: | us-gaap_FinancingReceivableCollectivelyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The balance of financing receivables that were individually evaluated for impairment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11C -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11C Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SAB Topic 6.L(5)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480418/310-10-S99-4 + Details
Name: | us-gaap_FinancingReceivableIndividuallyEvaluatedForImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of unamortized loan commitment, origination, and other costs (fees) and purchase premium (discount) on financing receivable recognized as adjustment to yield. Excludes financing receivable covered under loss sharing agreement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-4 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481598/310-20-45-1 Reference 3: http://www.xbrl.org/2003/role/recommendedDisclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 3 -SubTopic 20 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481569/310-20-50-3 + Details
Name: | us-gaap_FinancingReceivableUnamortizedLoanCommitmentOriginationFeeAndPremiumDiscount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amortized cost, before allowance for credit loss, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 80 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479294/326-20-55-80 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479294/326-20-55-79 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (1) -Publisher SEC Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (2) -Publisher SEC Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Name Regulation S-K (SK) -Number 229 -Section 1404 -Paragraph (a) -Publisher SEC Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-14 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 50 -Paragraph 7A -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-7A Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-5 + Details
Name: | us-gaap_NotesReceivableGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_CreditLossStatusAxis=us-gaap_FinancialAssetAcquiredWithCreditDeteriorationMember
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_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=us-gaap_RealEstateLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=fcap_RealEstateMortgagePortfolioSegmentMember
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_CommercialRealEstatePortfolioSegmentMember
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_FinancingReceivablePortfolioSegmentAxis=us-gaap_ConsumerPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fcap_OtherConsumerLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fcap_OnetofourFamilyLoanMember
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_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=srt_MultifamilyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fcap_OneToFourFamilyResidentialConstructionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fcap_OtherConstructionDevelopmentAndLandMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=fcap_CommercialBusinessMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |