XML 54 R44.htm IDEA: XBRL DOCUMENT
v3.21.2

Note 4 - Loans Receivable - Individually Evaluated Impaired Loans (Details) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended |
--- | --- | --- | ---
Jun. 30, 2021 | Jun. 30, 2020 | Jun. 30, 2021 | Jun. 30, 2020 | Dec. 31, 2020
Impaired Financing Receivable, Related Allowance | $ 1,800 |  | $ 1,800 |  | $ 1,800
Total, recorded investment | 12,100 |  | 12,100 |  | 11,800
Total, related allowance | 1,800 |  | 1,800 |  | 1,800
Residential Portfolio Segment [Member] |  |  |  |  |
With no related allowance recorded, recorded investment | 1,571 |  | 1,571 |  | 1,895
With no related allowance recorded, unpaid principal balance | 2,904 |  | 2,904 |  | 3,228
With no related allowance recorded, average recorded investment | 1,655 | $ 2,090 | 1,735 | $ 2,107 |
With no related allowance recorded, interest income recognized | 20 | 25 | 42 | 49 |
With an allowance recorded, recorded investment | 161 |  | 161 |  | 270
With an allowance recorded, unpaid principal balance | 161 |  | 161 |  | 314
Impaired Financing Receivable, Related Allowance | 85 |  | 85 |  | 173
With an allowance recorded, average recorded investment | 162 | 120 | 198 | 107 |
With an allowance recorded, interest income recognized | 0 | 0 | 5 | 1 |
Total, recorded investment | 1,732 |  | 1,732 |  | 2,165
Total, unpaid principal balance | 3,065 |  | 3,065 |  | 3,542
Total, average recorded investment | 1,817 | 2,210 | 1,933 | 2,214 |
Total, interest income recognized | 20 | 25 | 47 | 50 |
Total, related allowance | 85 |  | 85 |  | 173
Home Equity Portfolio Segment [Member] |  |  |  |  |
With no related allowance recorded, recorded investment | 271 |  | 271 |  | 352
With no related allowance recorded, unpaid principal balance | 283 |  | 283 |  | 363
With no related allowance recorded, average recorded investment | 300 | 362 | 317 | 384 |
With no related allowance recorded, interest income recognized | 1 | 4 | 5 | 9 |
With an allowance recorded, recorded investment | 22 |  | 22 |  | 1
With an allowance recorded, unpaid principal balance | 22 |  | 22 |  | 9
Impaired Financing Receivable, Related Allowance | 5 |  | 5 |  | 1
With an allowance recorded, average recorded investment | 23 | 0 | 15 | 5 |
With an allowance recorded, interest income recognized | 0 | 0 | 0 | 0 |
Total, recorded investment | 293 |  | 293 |  | 353
Total, unpaid principal balance | 305 |  | 305 |  | 372
Total, average recorded investment | 323 | 362 | 332 | 389 |
Total, interest income recognized | 1 | 4 | 5 | 9 |
Total, related allowance | 5 |  | 5 |  | 1
Commercial Real Estate Portfolio Segment [Member] |  |  |  |  |
With no related allowance recorded, recorded investment | 1,538 |  | 1,538 |  | 1,177
With no related allowance recorded, unpaid principal balance | 2,121 |  | 2,121 |  | 1,761
With no related allowance recorded, average recorded investment | 1,354 | 1,295 | 1,295 | 1,379 |
With no related allowance recorded, interest income recognized | 14 | 34 | 26 | 47 |
With an allowance recorded, recorded investment | 5,868 |  | 5,868 |  | 5,164
With an allowance recorded, unpaid principal balance | 5,868 |  | 5,868 |  | 5,164
Impaired Financing Receivable, Related Allowance | 1,204 |  | 1,204 |  | 1,089
With an allowance recorded, average recorded investment | 5,901 | 92 | 5,655 | 67 |
With an allowance recorded, interest income recognized | 63 | 1 | 113 | 1 |
Total, recorded investment | 7,406 |  | 7,406 |  | 6,341
Total, unpaid principal balance | 7,989 |  | 7,989 |  | 6,925
Total, average recorded investment | 7,255 | 1,387 | 6,950 | 1,446 |
Total, interest income recognized | 77 | 35 | 139 | 48 |
Total, related allowance | 1,204 |  | 1,204 |  | 1,089
Construction and Land Development Portfolio Segment [Member] |  |  |  |  |
With no related allowance recorded, recorded investment | 0 |  | 0 |  | 0
With no related allowance recorded, unpaid principal balance | 0 |  | 0 |  | 0
With no related allowance recorded, average recorded investment | 0 | 0 | 0 | 0 |
With no related allowance recorded, interest income recognized | 0 | 0 | 0 | 0 |
With an allowance recorded, recorded investment | 0 |  | 0 |  | 0
With an allowance recorded, unpaid principal balance | 0 |  | 0 |  | 0
Impaired Financing Receivable, Related Allowance | 0 |  | 0 |  | 0
With an allowance recorded, average recorded investment | 0 | 0 | 0 | 0 |
With an allowance recorded, interest income recognized | 0 | 0 | 0 | 0 |
Total, recorded investment | 0 |  | 0 |  | 0
Total, unpaid principal balance | 0 |  | 0 |  | 0
Total, average recorded investment | 0 | 0 | 0 | 0 |
Total, interest income recognized | 0 | 0 | 0 | 0 |
Total, related allowance | 0 |  | 0 |  | 0
Multifamily Portfolio Segment [Member] |  |  |  |  |
With no related allowance recorded, recorded investment | 596 |  | 596 |  | 716
With no related allowance recorded, unpaid principal balance | 678 |  | 678 |  | 798
With no related allowance recorded, average recorded investment | 648 | 775 | 670 | 784 |
With no related allowance recorded, interest income recognized | 6 | 7 | 11 | 14 |
With an allowance recorded, recorded investment | 0 |  | 0 |  | 0
With an allowance recorded, unpaid principal balance | 0 |  | 0 |  | 0
Impaired Financing Receivable, Related Allowance | 0 |  | 0 |  | 0
With an allowance recorded, average recorded investment | 0 | 0 | 0 | 0 |
With an allowance recorded, interest income recognized | 0 | 0 | 0 | 0 |
Total, recorded investment | 596 |  | 596 |  | 716
Total, unpaid principal balance | 678 |  | 678 |  | 798
Total, average recorded investment | 648 | 775 | 670 | 784 |
Total, interest income recognized | 6 | 7 | 11 | 14 |
Total, related allowance | 0 |  | 0 |  | 0
Farmland Portfolio Segment [Member] |  |  |  |  |
With no related allowance recorded, recorded investment | 0 |  | 0 |  | 0
With no related allowance recorded, unpaid principal balance | 0 |  | 0 |  | 0
With no related allowance recorded, average recorded investment | 0 | 0 | 0 | 0 |
With no related allowance recorded, interest income recognized | 0 | 0 | 0 | 0 |
With an allowance recorded, recorded investment | 0 |  | 0 |  | 0
With an allowance recorded, unpaid principal balance | 0 |  | 0 |  | 0
Impaired Financing Receivable, Related Allowance | 0 |  | 0 |  | 0
With an allowance recorded, average recorded investment | 0 | 0 | 0 | 0 |
With an allowance recorded, interest income recognized | 0 | 0 | 0 | 0 |
Total, recorded investment | 0 |  | 0 |  | 0
Total, unpaid principal balance | 0 |  | 0 |  | 0
Total, average recorded investment | 0 | 0 | 0 | 0 |
Total, interest income recognized | 0 | 0 | 0 | 0 |
Total, related allowance | 0 |  | 0 |  | 0
Commercial Portfolio Segment [Member] |  |  |  |  |
With no related allowance recorded, recorded investment | 1,408 |  | 1,408 |  | 1,497
With no related allowance recorded, unpaid principal balance | 1,408 |  | 1,408 |  | 1,514
With no related allowance recorded, average recorded investment | 1,422 | 1,475 | 1,447 | 1,588 |
With no related allowance recorded, interest income recognized | 18 | 23 | 36 | 40 |
With an allowance recorded, recorded investment | 683 |  | 683 |  | 749
With an allowance recorded, unpaid principal balance | 683 |  | 683 |  | 749
Impaired Financing Receivable, Related Allowance | 476 |  | 476 |  | 512
With an allowance recorded, average recorded investment | 704 | 826 | 719 | 676 |
With an allowance recorded, interest income recognized | 11 | 16 | 22 | 19 |
Total, recorded investment | 2,091 |  | 2,091 |  | 2,246
Total, unpaid principal balance | 2,091 |  | 2,091 |  | 2,263
Total, average recorded investment | 2,126 | 2,301 | 2,166 | 2,264 |
Total, interest income recognized | 29 | 39 | 58 | 59 |
Total, related allowance | 476 |  | 476 |  | 512
Consumer Portfolio Segment [Member] |  |  |  |  |
With no related allowance recorded, recorded investment | 0 |  | 0 |  | 0
With no related allowance recorded, unpaid principal balance | 0 |  | 0 |  | 0
With no related allowance recorded, average recorded investment | 0 | 0 | 0 | 0 |
With no related allowance recorded, interest income recognized | 0 | 0 | 0 | 0 |
With an allowance recorded, recorded investment | 0 |  | 0 |  | 0
With an allowance recorded, unpaid principal balance | 0 |  | 0 |  | 0
Impaired Financing Receivable, Related Allowance | 0 |  | 0 |  | 0
With an allowance recorded, average recorded investment | 0 | 0 | 0 | 0 |
With an allowance recorded, interest income recognized | 0 | 0 | 0 | 0 |
Total, recorded investment | 0 |  | 0 |  | 0
Total, unpaid principal balance | 0 |  | 0 |  | 0
Total, average recorded investment | 0 | 0 | 0 | 0 |
Total, interest income recognized | 0 | 0 | 0 | 0 |
Total, related allowance | 0 |  | 0 |  | 0
Manufactured Homes Portfolio Segment [Member] |  |  |  |  |
With no related allowance recorded, recorded investment | 0 |  | 0 |  | 0
With no related allowance recorded, unpaid principal balance | 0 |  | 0 |  | 0
With no related allowance recorded, average recorded investment | 0 | 0 | 0 | 0 |
With no related allowance recorded, interest income recognized | 0 | 0 | 0 | 0 |
With an allowance recorded, recorded investment | 0 |  | 0 |  | 0
With an allowance recorded, unpaid principal balance | 0 |  | 0 |  | 0
Impaired Financing Receivable, Related Allowance | 0 |  | 0 |  | 0
With an allowance recorded, average recorded investment | 0 | 0 | 0 | 0 |
With an allowance recorded, interest income recognized | 0 | 0 | 0 | 0 |
Total, recorded investment | 0 |  | 0 |  | 0
Total, unpaid principal balance | 0 |  | 0 |  | 0
Total, average recorded investment | 0 | 0 | 0 | 0 |
Total, interest income recognized | 0 | 0 | 0 | 0 |
Total, related allowance | 0 |  | 0 |  | 0
Government Portfolio Segment [Member] |  |  |  |  |
With no related allowance recorded, recorded investment | 0 |  | 0 |  | 0
With no related allowance recorded, unpaid principal balance | 0 |  | 0 |  | 0
With no related allowance recorded, average recorded investment | 0 | 0 | 0 | 0 |
With no related allowance recorded, interest income recognized | 0 | 0 | 0 | 0 |
With an allowance recorded, recorded investment | 0 |  | 0 |  | 0
With an allowance recorded, unpaid principal balance | 0 |  | 0 |  | 0
Impaired Financing Receivable, Related Allowance | 0 |  | 0 |  | 0
With an allowance recorded, average recorded investment | 0 | 0 | 0 | 0 |
With an allowance recorded, interest income recognized | 0 | 0 | 0 | 0 |
Total, recorded investment | 0 |  | 0 |  | 0
Total, unpaid principal balance | 0 |  | 0 |  | 0
Total, average recorded investment | 0 | 0 | 0 | 0 |
Total, interest income recognized | 0 | $ 0 | 0 | $ 0 |
Total, related allowance | $ 0 |  | $ 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 -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5258-111524 + 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 -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 + 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 -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 14A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953550-111524 + 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 -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 + 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 -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (a)(4) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 + 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 -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5258-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 + 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 -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 + 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 -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 14A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953550-111524 + 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 -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (a)(4) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 + 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 -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c)(1) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5258-111524 + 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 -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c)(2) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 + 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 -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 14A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953550-111524 + 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 -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (a)(4) -URI http://asc.fasb.org/extlink&oid=123577603&loc=d3e5212-111524 + 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=us-gaap_ResidentialPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=fnwd_HomeEquityPortfolioSegmentMember
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_FinancingReceivablePortfolioSegmentAxis=fnwd_ConstructionAndLandDevelopmentPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=fnwd_MultifamilyPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=fnwd_FarmlandPortfolioSegmentMember
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_FinancingReceivablePortfolioSegmentAxis=fnwd_ManufacturedHomesPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancingReceivablePortfolioSegmentAxis=fnwd_GovernmentPortfolioSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |