XML 66 R56.htm IDEA: XBRL DOCUMENT
v3.23.3

Note 11 - Fair Value Measurements - Carrying Value and Estimated Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands | Sep. 30, 2023 | Dec. 31, 2022
--- | --- | ---
Securities available for sale | $ 440,080 | $ 460,819
Equity securities (included in other assets) | 1,400 | 1,500
Reported Value Measurement [Member] |  |
Cash and cash equivalents | 31,430 | 66,298
Interest-bearing time deposits | 4,165 | 3,677
Securities available for sale | 440,080 | 460,819
Securities held to maturity | 7,000 | 7,000
Loans held for sale | 1,360 | 793
Loans, net | 602,319 | 557,958
FHLB and other restricted stock | 1,836 | 1,836
Accrued interest receivable | 4,317 | 4,285
Equity securities (included in other assets) | 1,381 | 1,467
Deposits | 1,017,491 | 1,060,396
Borrowed funds | 28,000 |
Accrued interest payable | 1,506 | 123
Estimate of Fair Value Measurement [Member] |  |
Cash and cash equivalents | 31,430 | 66,298
Interest-bearing time deposits | 4,119 | 3,638
Securities available for sale | 440,080 | 460,819
Securities held to maturity | 4,472 | 5,311
Loans held for sale | 1,379 | 803
Loans, net | 598,364 | 554,634
Accrued interest receivable | 4,317 | 4,285
Equity securities (included in other assets) | 1,381 | 1,467
Deposits | 1,015,375 | 1,058,122
Borrowed funds | 27,946 |
Accrued interest payable | 1,506 | 123
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member] |  |
Cash and cash equivalents | 31,430 | 66,298
Interest-bearing time deposits | 0 | 0
Securities available for sale | 0 | 0
Securities held to maturity | 0 | 0
Loans held for sale | 0 | 0
Loans, net | 0 | 0
Accrued interest receivable | 0 | 0
Equity securities (included in other assets) | 1,381 | 1,467
Deposits | 0 | 0
Borrowed funds |  |
Accrued interest payable | 0 | 0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] |  |
Cash and cash equivalents | 0 | 0
Interest-bearing time deposits | 4,119 | 3,638
Securities available for sale | 440,080 | 460,819
Securities held to maturity | 4,472 | 5,311
Loans held for sale | 1,379 | 803
Loans, net | 0 | 0
Accrued interest receivable | 4,317 | 4,285
Equity securities (included in other assets) | 0 | 0
Deposits | 0 | 0
Borrowed funds | 27,946 |
Accrued interest payable | 1,506 | 123
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] |  |
Cash and cash equivalents | 0 | 0
Interest-bearing time deposits | 0 | 0
Securities available for sale | 0 | 0
Securities held to maturity | 0 | 0
Loans held for sale | 0 | 0
Loans, net | 598,364 | 554,634
Accrued interest receivable | 0 | 0
Equity securities (included in other assets) | 0 | 0
Deposits | 1,015,375 | 1,058,122
Borrowed funds |  |
Accrued interest payable | $ 0 | $ 0

X
- Definition Represents the fair value of accrued interest receivable. + References No definition available. + Details
Name: | fcap_AccruedInterestReceivableFairValueDisclosure
Namespace Prefix: | fcap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The fair value portion of held to maturity securities. + References No definition available. + Details
Name: | fcap_HeldToMaturitySecuritiesFairValueDisclosure
Namespace Prefix: | fcap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents the fair value of interest payable. + References No definition available. + Details
Name: | fcap_InterestPayableFairValueDisclosure
Namespace Prefix: | fcap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value portion of interest-bearing deposits in other financial institutions for relatively short periods of time including, for example, certificates of deposits, which are presented separately from cash on the balance sheet. + References No definition available. + Details
Name: | fcap_InterestbearingTimeDepositsFairValue
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 -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (aa) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481800/320-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481830/320-10-45-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(6)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479130/326-30-45-1 + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References No definition available. + Details
Name: | us-gaap_CashAndCashEquivalentsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of deposit liabilities held by the entity, including, but not limited to, foreign and domestic, interest and noninterest bearing, demand deposits, saving deposits, negotiable orders of withdrawal (NOW) and time deposits. + References No definition available. + Details
Name: | us-gaap_DepositsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
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 -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482736/825-10-45-1A + 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 investments in Federal Home Loan Bank (FHLBank) stock. + References No definition available. + Details
Name: | us-gaap_InvestmentInFederalHomeLoanBankStockFairValueDisclosure
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
- Definition Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Publisher FASB -URI https://asc.fasb.org//310-10/tableOfContent + Details
Name: | us-gaap_LoansReceivableFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents the amount of short-term debt existing as of the balance sheet date. + References No definition available. + Details
Name: | us-gaap_ShorttermDebtFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_FairValueByMeasurementBasisAxis=us-gaap_CarryingReportedAmountFairValueDisclosureMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByMeasurementBasisAxis=us-gaap_EstimateOfFairValueFairValueDisclosureMember
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: |