XML 90 R73.htm IDEA: XBRL DOCUMENT v3.24.1

Note 4 - Loans and Allowance for Credit Losses - Impaired Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Recorded investment with no allowance	$ 155
Unpaid principal balance with no allowance	155
Average recorded investment with no allowance	214	$ 2,671
Interest income recognized with no allowance	0	65
Recorded investment with allowance	1,935
Unpaid principal balance with allowance	2,115
Related allowance	155
Average recorded investment with allowance	2,052	241
Interest income recognized with allowance	45	0
Average recorded investment		2,912
Interest income recognized		65
Real Estate Mortgage Portfolio Segment [Member] | Residential Loan [Member]
Recorded investment with no allowance	854
Unpaid principal balance with no allowance	996
Average recorded investment with no allowance	893	1,529
Interest income recognized with no allowance	12	21
Recorded investment with allowance	0
Unpaid principal balance with allowance	0
Related allowance	0
Average recorded investment with allowance	11	0
Interest income recognized with allowance	0	0
Recorded investment	854
Unpaid principal balance	996
Average recorded investment	904	1,529
Interest income recognized	12	21
Real Estate Mortgage Portfolio Segment [Member] | Land Loan [Member]
Recorded investment with no allowance	51
Unpaid principal balance with no allowance	51
Average recorded investment with no allowance	71	100
Interest income recognized with no allowance	0	0
Recorded investment with allowance	0
Unpaid principal balance with allowance	0
Related allowance	0
Average recorded investment with allowance	0	10
Interest income recognized with allowance	0	0
Recorded investment	51
Unpaid principal balance	51
Average recorded investment	71	110
Interest income recognized	0	0
Real Estate Mortgage Portfolio Segment [Member] | Construction Loans [Member]
Recorded investment with no allowance	0
Unpaid principal balance with no allowance	0
Average recorded investment with no allowance	0	0
Interest income recognized with no allowance	0	0
Recorded investment with allowance	0
Unpaid principal balance with allowance	0
Related allowance	0
Average recorded investment with allowance	0	0
Interest income recognized with allowance	0	0
Recorded investment	0
Unpaid principal balance	0
Average recorded investment	0	0
Interest income recognized	0	0
Real Estate Mortgage Portfolio Segment [Member] | Commercial Real Estate Loan [Member]
Recorded investment with no allowance	463
Unpaid principal balance with no allowance	484
Average recorded investment with no allowance	582	740
Interest income recognized with no allowance	25	34
Recorded investment with allowance	0
Unpaid principal balance with allowance	0
Related allowance	0
Average recorded investment with allowance	0	0
Interest income recognized with allowance	0	0
Recorded investment	463
Unpaid principal balance	484
Average recorded investment	582	740
Interest income recognized	25	34
Commercial Portfolio Segment [Member]
Recorded investment with no allowance	40
Unpaid principal balance with no allowance	40
Average recorded investment with no allowance	137	191
Interest income recognized with no allowance	8	8
Recorded investment with allowance	155
Unpaid principal balance with allowance	155
Related allowance	155
Average recorded investment with allowance	31	0
Interest income recognized with allowance	0	0
Recorded investment	195
Unpaid principal balance	195
Average recorded investment	168	191
Interest income recognized	8	8
Consumer Portfolio Segment [Member] | Home Equity and Second Mortgage [Member]
Recorded investment with no allowance	372
Unpaid principal balance with no allowance	389
Average recorded investment with no allowance	155	111
Interest income recognized with no allowance	0	2
Recorded investment with allowance	0
Unpaid principal balance with allowance	0
Related allowance	0
Average recorded investment with allowance	172	231
Interest income recognized with allowance	0	0
Recorded investment	372
Unpaid principal balance	389
Average recorded investment	327	342
Interest income recognized	0	2
Consumer Portfolio Segment [Member] | All Other Consumer Excluding Home Equity and Second Mortgage [Member]
Recorded investment with no allowance	0
Unpaid principal balance with no allowance	0
Average recorded investment with no allowance	0	0
Interest income recognized with no allowance	0	0
Recorded investment with allowance	0
Unpaid principal balance with allowance	0
Related allowance	0
Average recorded investment with allowance	0	0
Interest income recognized with allowance	0	0
Recorded investment	0
Unpaid principal balance	0
Average recorded investment	0	0
Interest income recognized	$ 0	$ 0

X

- Definition

Average amount of investment of impaired financing receivables with related allowance for credit losses and without a related allowance for credit losses.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-15

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-17

+ Details

Name:	us-gaap_ImpairedFinancingReceivableAverageRecordedInvestment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount of interest income recognized 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
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (c)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-15

+ Details

Name:	us-gaap_ImpairedFinancingReceivableInterestIncomeAccrualMethod
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Amount of investment of impaired financing receivables with related allowance for credit losses and without a related allowance for credit losses.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 14A
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-14A

+ Details

Name:	us-gaap_ImpairedFinancingReceivableRecordedInvestment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of allowance for credit losses related to recorded investment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-15

+ Details

Name:	us-gaap_ImpairedFinancingReceivableRelatedAllowance
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

X

- Definition

Amount of unpaid principal balance of impaired financing receivables with related allowance for credit losses and without related allowance for credit losses.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (a)(4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-15

+ Details

Name:	us-gaap_ImpairedFinancingReceivableUnpaidPrincipalBalance
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of average investment of impaired financing receivables for which there is no related allowance for credit losses.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-15

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-17

+ Details

Name:	us-gaap_ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount of interest income, recognized on accrual basis, on financing receivables that are recognized as impaired, for which there is no related allowance for credit losses.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (c)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-15

+ Details

Name:	us-gaap_ImpairedFinancingReceivableWithNoRelatedAllowanceInterestIncomeAccrualMethod
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Amount of investment in impaired financing receivables for which there is no related allowance for credit losses.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 14A
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-14A

+ Details

Name:	us-gaap_ImpairedFinancingReceivableWithNoRelatedAllowanceRecordedInvestment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of unpaid principal balance of impaired financing receivables for which there is no related allowance for credit losses.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (a)(4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-15

+ Details

Name:	us-gaap_ImpairedFinancingReceivableWithNoRelatedAllowanceUnpaidPrincipalBalance
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Amount of average investment of impaired financing receivables for which there is a related allowance for credit losses.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-15

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-17

+ Details

Name:	us-gaap_ImpairedFinancingReceivableWithRelatedAllowanceAverageRecordedInvestment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Amount of interest income, recognized on accrual basis, on financing receivables, for which there is a related allowance for credit losses and are recognized as impaired.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (c)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-15

+ Details

Name:	us-gaap_ImpairedFinancingReceivableWithRelatedAllowanceInterestIncomeAccrualMethod
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Amount of investment in impaired financing receivables for which there is a related allowance for credit losses.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 14A
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-14A

+ Details

Name:	us-gaap_ImpairedFinancingReceivableWithRelatedAllowanceRecordedInvestment
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Unpaid principal balance of impaired financing receivables for which there is a related allowance for credit losses.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (a)(4)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481962/310-10-50-15

+ Details

Name:	us-gaap_ImpairedFinancingReceivableWithRelatedAllowanceUnpaidPrincipalBalance
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Details

Name:	us-gaap_FinancingReceivablePortfolioSegmentAxis=fcap_RealEstateMortgagePortfolioSegmentMember
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_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_CommercialPortfolioSegmentMember
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: