Company: FCAP
Filing Date: 2025-04-11
Form Type: DEF 14A
Source: 0001104659-25-033880
Chunk: 16

Company: FIRST CAPITAL INC
Filing Date: 2025-04-11
Form: DEF 14A
Chunk 16
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 Fees.The following table sets forth the fees that Crowe LLP billed to the Company for the fiscal years ended December 31, 2024.

|                    |     | 2024 |         |
|:-------------------|:----|:-----|--------:|
| Audit Fees (1)     |     | $    | 381,700 |
| Audit-Related Fees |     |      |       - |
| Tax Fees (2)       |     |      |  30,450 |
| All Other Fees     |     |      |       - |
| Total              |     |      | 412,150 |

| (1) | Includes fees billed for the audit of the consolidated financial statements, an integrated audit of internal control over financial reporting as required under Section 112 of the Federal Deposit Insurance Corporation Improvement Act (FDICIA), and the review of interim financial information contained in quarterly reports on Form 10-Q and other regulatory reports. |
| (2) | Includes fees billed and to be billed for tax compliance services, including preparation of federal and state income tax returns, preparation of property tax returns, and tax payment and planning advice.                                                                                                                                                                  |

Policy on Audit Committee Pre-Approval of Audit and Permissible Non-Audit Services of Independent Registered Public Accounting Firm.The Audit Committee is responsible for appointing, setting compensation and overseeing the work of the independent registered public accounting firm. In accordance with its charter, the Audit Committee approves, in advance, all audit and permissible non-audit services to be performed by the independent registered public accounting firm. This approval process ensures that the firm does not provide any non-audit services to the Company that are prohibited by law or regulation. Item 3 — Advisory Vote on Executive Compensation As required by federal securities laws, the Board is providing the Company’s shareholders with an opportunity to provide an advisory vote on the compensation of our NEOs as disclosed pursuant to the compensation disclosure rules of the SEC, including the compensation tables and the related narrative discussion contained in this proxy statement. This proposal, commonly known as a “say-on-pay” proposal, gives the Company’s shareholders the opportunity to endorse or not endorse the Company’s executive pay program and policies through a vote on the following resolution: “RESOLVED, that the compensation paid to the Company’s named executive officers, as disclosed pursuant to the compensation disclosure rules of the Securities and Exchange Commission, including the compensation tables and related narrative discussion contained in the 2025 proxy statement, is hereby approved.” This advisory vote on the compensation of our