XML 56 R47.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Note 5 - Loans Receivable - Individually Evaluated Impaired Loans (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2022 | Sep. 30, 2021 | Sep. 30, 2022 | Sep. 30, 2021
Residential Portfolio Segment [Member] |  |  |  |
With no related allowance recorded, recorded investment | $ 3,069 | $ 1,683 | $ 3,069 | $ 1,683
With no related allowance recorded, unpaid principal balance | 4,559 | 3,017 | 4,559 | 3,017
With no related allowance recorded, average recorded investment | 2,563 | 1,565 | 2,596 | 1,691
With no related allowance recorded, interest income (expense) recognized | 51 | 41 | 206 | 83
With an allowance recorded, recorded investment | 254 | 88 | 254 | 88
With an allowance recorded, unpaid principal balance | 278 | 88 | 278 | 88
With an allowance recorded, related allowance | 27 | 17 | 27 | 17
With an allowance recorded, average recorded investment | 272 | 102 | 179 | 159
With an allowance recorded, interest income recognized | (4) | (4) | 5 | 1
Total, recorded investment | 3,323 | 1,771 | 3,323 | 1,771
Total, unpaid principal balance | 4,837 | 3,105 | 4,837 | 3,105
Total, average recorded investment | 2,835 | 1,667 | 2,775 | 1,850
Total, interest income (expense) recognized | 47 | 37 | 211 | 84
Home Equity Portfolio Segment [Member] |  |  |  |
With no related allowance recorded, recorded investment | 222 | 262 | 222 | 262
With no related allowance recorded, unpaid principal balance | 238 | 275 | 238 | 275
With no related allowance recorded, average recorded investment | 178 | 273 | 216 | 307
With no related allowance recorded, interest income (expense) recognized | 1 | 2 | 14 | 7
With an allowance recorded, recorded investment | 21 | 22 | 21 | 22
With an allowance recorded, unpaid principal balance | 21 | 22 | 21 | 22
With an allowance recorded, related allowance | 3 | 4 | 3 | 4
With an allowance recorded, average recorded investment | 21 | 22 | 21 | 17
With an allowance recorded, interest income recognized | 0 | 1 | 1 | 1
Total, recorded investment | 243 | 284 | 243 | 284
Total, unpaid principal balance | 259 | 297 | 259 | 297
Total, average recorded investment | 199 | 295 | 237 | 324
Total, interest income (expense) recognized | 1 | 3 | 15 | 8
Commercial Real Estate Portfolio Segment [Member] |  |  |  |
With no related allowance recorded, recorded investment | 4,384 | 765 | 4,384 | 765
With no related allowance recorded, unpaid principal balance | 4,572 | 765 | 4,572 | 765
With no related allowance recorded, average recorded investment | 3,677 | 1,362 | 2,932 | 1,268
With no related allowance recorded, interest income (expense) recognized | (24) | 13 | 196 | 39
With an allowance recorded, recorded investment | 845 | 835 | 845 | 835
With an allowance recorded, unpaid principal balance | 845 | 835 | 845 | 835
With an allowance recorded, related allowance | 456 | 386 | 456 | 386
With an allowance recorded, average recorded investment | 846 | 5,852 | 844 | 5,700
With an allowance recorded, interest income recognized | 0 | 32 | 0 | 145
Total, recorded investment | 5,229 | 1,600 | 5,229 | 1,600
Total, unpaid principal balance | 5,417 | 1,600 | 5,417 | 1,600
Total, average recorded investment | 4,523 | 7,214 | 3,776 | 6,968
Total, interest income (expense) recognized | (24) | 45 | 196 | 184
Construction and Land Development Portfolio Segment [Member] |  |  |  |
With no related allowance recorded, recorded investment | 0 | 0 | 0 | 0
With no related allowance recorded, unpaid principal balance | 0 | 0 | 0 | 0
With no related allowance recorded, average recorded investment | 400 | 0 | 430 | 0
With no related allowance recorded, interest income (expense) recognized | 13 | 0 | 13 | 0
With an allowance recorded, recorded investment | 0 | 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 | 0
Total, unpaid principal balance | 0 | 0 | 0 | 0
Total, average recorded investment | 400 | 0 | 430 | 0
Total, interest income (expense) recognized | 13 | 0 | 13 | 0
Multifamily Portfolio Segment [Member] |  |  |  |
With no related allowance recorded, recorded investment | 2,804 | 556 | 2,804 | 556
With no related allowance recorded, unpaid principal balance | 3,253 | 647 | 3,253 | 647
With no related allowance recorded, average recorded investment | 2,872 | 587 | 2,454 | 647
With no related allowance recorded, interest income (expense) recognized | 24 | 9 | 86 | 20
With an allowance recorded, recorded investment | 0 | 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 | 2,804 | 556 | 2,804 | 556
Total, unpaid principal balance | 3,253 | 647 | 3,253 | 647
Total, average recorded investment | 2,872 | 587 | 2,454 | 647
Total, interest income (expense) recognized | 24 | 9 | 86 | 20
Commercial Portfolio Segment [Member] |  |  |  |
With no related allowance recorded, recorded investment | 1,072 | 1,205 | 1,072 | 1,205
With no related allowance recorded, unpaid principal balance | 1,181 | 1,324 | 1,181 | 1,324
With no related allowance recorded, average recorded investment | 1,048 | 1,354 | 1,137 | 1,410
With no related allowance recorded, interest income (expense) recognized | 3 | (3) | 79 | 33
With an allowance recorded, recorded investment | 316 | 392 | 316 | 392
With an allowance recorded, unpaid principal balance | 321 | 392 | 321 | 392
With an allowance recorded, related allowance | 263 | 277 | 263 | 277
With an allowance recorded, average recorded investment | 311 | 659 | 332 | 698
With an allowance recorded, interest income recognized | (2) | (7) | 14 | 15
Total, recorded investment | 1,388 | 1,597 | 1,388 | 1,597
Total, unpaid principal balance | 1,502 | 1,716 | 1,502 | 1,716
Total, average recorded investment | 1,359 | 2,012 | 1,469 | 2,108
Total, interest income (expense) recognized | 1 | (10) | 93 | 48
Consumer Portfolio Segment [Member] |  |  |  |
With no related allowance recorded, recorded investment | 19 | 0 | 19 | 0
With no related allowance recorded, unpaid principal balance | 19 | 0 | 19 | 0
With no related allowance recorded, average recorded investment | 20 | 0 | 15 | 0
With no related allowance recorded, interest income (expense) recognized | 1 | 0 | 1 | 0
With an allowance recorded, recorded investment | 0 | 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 | 19 | 0 | 19 | 0
Total, unpaid principal balance | 19 | 0 | 19 | 0
Total, average recorded investment | 20 | 0 | 15 | 0
Total, interest income (expense) recognized | 1 | 0 | 1 | 0
Manufactured Homes Portfolio Segment [Member] |  |  |  |
With no related allowance recorded, recorded investment | 0 | 0 | 0 | 0
With no related allowance recorded, unpaid principal balance | 0 | 0 | 0 | 0
With no related allowance recorded, average recorded investment | 0 | 0 | 0 | 0
With no related allowance recorded, interest income (expense) recognized | 0 | 0 | 0 | 0
With an allowance recorded, recorded investment | 0 | 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, average recorded investment | 0 | 0 | 0 | 0
Total, interest income (expense) recognized | 0 | 0 | 0 | 0
Government Portfolio Segment [Member] |  |  |  |
With no related allowance recorded, recorded investment | 0 | 0 | 0 | 0
With no related allowance recorded, unpaid principal balance | 0 | 0 | 0 | 0
With no related allowance recorded, average recorded investment | 0 | 0 | 0 | 0
With no related allowance recorded, interest income (expense) recognized | 0 | 0 | 0 | 0
With an allowance recorded, recorded investment | 0 | 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, average recorded investment | 0 | 0 | 0 | 0
Total, interest income (expense) recognized | $ 0 | $ 0 | $ 0 | $ 0

X
- Definition Amount of interest income (expense) recognized that the financing receivables (with related allowance for credit losses and without a related allowance for credit losses) were impaired. + References No definition available. + Details
Name: | fnwd_ImpairedFinancingReceivableInterestIncomeExpenseAccrualMethod
Namespace Prefix: | fnwd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of interest income (expense), recognized on accrual basis, on financing receivables that are recognized as impaired, for which there is no related allowance for credit losses. + References No definition available. + Details
Name: | fnwd_ImpairedFinancingReceivableWithNoRelatedAllowanceInterestIncomeExpenseAccrualMethod
Namespace Prefix: | fnwd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of interest income (expense), recognized on accrual basis, on financing receivables, for which there is a related allowance for credit losses and are recognized as impaired. + References No definition available. + Details
Name: | fnwd_ImpairedFinancingReceivableWithRelatedAllowanceInterestIncomeExpenseAccrualMethod
Namespace Prefix: | fnwd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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 https://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 https://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 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 https://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 https://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 https://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 https://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 https://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 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 https://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 https://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 https://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 https://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 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 https://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 https://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=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: |