XML 41 R31.htm IDEA: XBRL DOCUMENT v3.23.3

Note 2 - Recent Accounting Pronouncements - Impact on Segment Expansion (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Jan. 01, 2023	Dec. 31, 2022	Sep. 30, 2022
Financing Receivable, amortized cost	$ 610,105		$ 566,548	$ 549,696
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, amortized cost		$ 0
Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, amortized cost		564,730
Previously Reported [Member] | Accounting Standards Update 2016-13 [Member]
Financing Receivable, amortized cost			564,730
Residential Portfolio Segment [Member] | Residential Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, amortized cost		(155,445)
Residential Portfolio Segment [Member] | Residential Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, amortized cost		0
Residential Portfolio Segment [Member] | Residential Loan [Member] | Previously Reported [Member] | Accounting Standards Update 2016-13 [Member]
Financing Receivable, amortized cost			155,445
Residential Portfolio Segment [Member] | One-to-four Family Loan [Member]
Financing Receivable, amortized cost	132,786
Residential Portfolio Segment [Member] | One-to-four Family Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, amortized cost		116,392
Residential Portfolio Segment [Member] | One-to-four Family Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, amortized cost		116,392
Residential Portfolio Segment [Member] | One-to-four Family Loan [Member] | Previously Reported [Member] | Accounting Standards Update 2016-13 [Member]
Financing Receivable, amortized cost			0
Residential Portfolio Segment [Member] | Multifamily [Member]
Financing Receivable, amortized cost	40,152
Residential Portfolio Segment [Member] | Multifamily [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, amortized cost		38,962
Residential Portfolio Segment [Member] | Multifamily [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, amortized cost		38,962
Residential Portfolio Segment [Member] | Multifamily [Member] | Previously Reported [Member] | Accounting Standards Update 2016-13 [Member]
Financing Receivable, amortized cost			0
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member]
Financing Receivable, amortized cost	61,052		59,333	60,060
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, amortized cost		92
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, amortized cost		59,077
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member] | Previously Reported [Member] | Accounting Standards Update 2016-13 [Member]
Financing Receivable, amortized cost			58,985
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member]
Financing Receivable, amortized cost			64,265
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, amortized cost		(7,262)
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, amortized cost		56,767
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member] | Previously Reported [Member] | Accounting Standards Update 2016-13 [Member]
Financing Receivable, amortized cost			64,029
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan [Member]
Financing Receivable, amortized cost	171,037
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, amortized cost		(62)
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, amortized cost		161,270
Commercial Real Estate Portfolio Segment [Member] | Commercial Real Estate Loan [Member] | Previously Reported [Member] | Accounting Standards Update 2016-13 [Member]
Financing Receivable, amortized cost			161,332
Construction [Member] | Construction Loans [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, amortized cost		(42,259)
Construction [Member] | Construction Loans [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, amortized cost		0
Construction [Member] | Construction Loans [Member] | Previously Reported [Member] | Accounting Standards Update 2016-13 [Member]
Financing Receivable, amortized cost			42,259
Construction [Member] | Land Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, amortized cost		(21,874)
Construction [Member] | Land Loan [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, amortized cost		0
Construction [Member] | Land Loan [Member] | Previously Reported [Member] | Accounting Standards Update 2016-13 [Member]
Financing Receivable, amortized cost			21,874
Construction [Member] | One-to-four Family Residential Construction [Member]
Financing Receivable, amortized cost	15,936
Construction [Member] | One-to-four Family Residential Construction [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, amortized cost		16,575
Construction [Member] | One-to-four Family Residential Construction [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, amortized cost		16,575
Construction [Member] | One-to-four Family Residential Construction [Member] | Previously Reported [Member] | Accounting Standards Update 2016-13 [Member]
Financing Receivable, amortized cost			0
Construction [Member] | Other Construction, Development and Land [Member]
Financing Receivable, amortized cost	66,589
Construction [Member] | Other Construction, Development and Land [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, amortized cost		47,633
Construction [Member] | Other Construction, Development and Land [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, amortized cost		47,633
Construction [Member] | Other Construction, Development and Land [Member] | Previously Reported [Member] | Accounting Standards Update 2016-13 [Member]
Financing Receivable, amortized cost			0
Commercial Portfolio Segment [Member]
Financing Receivable, amortized cost			60,976	$ 54,877
Commercial Portfolio Segment [Member] | Commercial Business [Member]
Financing Receivable, amortized cost	$ 65,894
Commercial Portfolio Segment [Member] | Commercial Business [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member]
Financing Receivable, amortized cost		7,248
Commercial Portfolio Segment [Member] | Commercial Business [Member] | Accounting Standards Update 2016-13 [Member] | Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Financing Receivable, amortized cost		$ 68,054
Commercial Portfolio Segment [Member] | Commercial Business [Member] | Previously Reported [Member] | Accounting Standards Update 2016-13 [Member]
Financing Receivable, amortized cost			$ 60,806

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_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201613Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustedBalanceMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember
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=fcap_ResidentialLoanMember
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_FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis=srt_MultifamilyMember
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:

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_CommercialRealEstateLoanMember
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=us-gaap_ConstructionLoansMember
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=fcap_OneToFourFamilyResidentialConstructionMember
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_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialPortfolioSegmentMember
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: