Company: FCAP
Filing Date: 2025-03-31
Form Type: 10-K
Source: 0001171843-25-001868
Chunk: 259

Company: FIRST CAPITAL INC
Filing Date: 2025-03-31
Form: 10-K
Item: Item 10
Chunk 259
---
			-

			$
			-

			$
			729

			$
			729

			December 31, 2023

			Assets Measured on a Recurring Basis

			Securities available for sale:

			Agency mortgage-backed securities

			$
			-

			$
			72,044

			$
			-

			$
			72,044

			Agency CMO

			-

			25,173

			-

			25,173

			Agency notes and bonds

			-

			129,505

			-

			129,505

			Treasury notes and bonds

			63,084

			-

			-

			63,084

			Municipal obligations

			-

			147,465

			-

			147,465

			Total securities available for sale

			$
			63,084

			$
			374,187

			$
			-

			$
			437,271

			Equity securities

			$
			1,260

			$
			-

			$
			-

			1,260

			Assets Measured on a Nonrecurring Basis

			Collateral dependent loans:

			1-4 Family Residential Mortgage

			$
			-

			$
			-

			$
			27

			$
			27

			1-4 Family Residential Construction

			-

			-

			27

			27

			Total collateral dependent loans

			$
			-

			$
			-

			$
			54

			$
			54

F-52

FIRST CAPITAL, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS - CONTINUED

(19 - continued)

Securities Available for Sale and Equity Securities.  Securities classified as available for sale and equity securities are reported at fair value on a recurring basis.  These securities are classified as Level 1 of the valuation hierarchy where quoted market prices from reputable third-party brokers are available in an active market.  If quoted market prices are not available, the Company obtains fair value measurements from an independent pricing service.  These securities are reported using Level 2 inputs and the fair value measurements consider observable data that may include dealer quotes, market spreads, cash flows, U