XML 63 R54.htm IDEA: XBRL DOCUMENT
v3.23.1

Note 7 - Financing Receivable - Collateral Dependent Loans (Details) - USD ($) $ in Thousands | Mar. 31, 2023 | Jan. 01, 2023 | Dec. 31, 2022 | Mar. 31, 2022 | Dec. 31, 2021
--- | --- | --- | --- | --- | ---
Loan receivable | $ 1,516,329 |  |  | $ 1,508,571 |  |  |
ACL | 19,568 | [1] | $ 12,897 | 12,897 | [1] | $ 13,387 | $ 13,343
Real Estate [Member] |  |  |  |  |  |  |
Loan receivable | 12,660 |  |  |  |  |  |
Accounts Receivable [Member] |  |  |  |  |  |  |
Loan receivable | 3,231 |  |  |  |  |  |
Other Collateral [Member] |  |  |  |  |  |  |
Loan receivable | 388 |  |  |  |  |  |
Collateral Pledged [Member] |  |  |  |  |  |  |
Loan receivable | 16,279 |  |  |  |  |  |
ACL | 1,067 |  |  |  |  |  |
Commercial Portfolio Segment [Member] |  |  |  |  |  |  |
Loan receivable | 100,652 |  |  | 93,278 |  |  |
ACL | 2,095 |  | 1,365 | 1,365 |  | 1,941 | 2,009
Commercial Portfolio Segment [Member] | Real Estate [Member] |  |  |  |  |  |  |
Loan receivable | 57 |  |  |  |  |  |
Commercial Portfolio Segment [Member] | Accounts Receivable [Member] |  |  |  |  |  |  |
Loan receivable | 3,231 |  |  |  |  |  |
Commercial Portfolio Segment [Member] | Other Collateral [Member] |  |  |  |  |  |  |
Loan receivable | 388 |  |  |  |  |  |
Commercial Portfolio Segment [Member] | Collateral Pledged [Member] |  |  |  |  |  |  |
Loan receivable | 3,676 |  |  |  |  |  |
ACL | 645 |  |  |  |  |  |
Commercial Real Estate Portfolio Segment [Member] |  |  |  |  |  |  |
Loan receivable | 484,564 |  |  | 486,431 |  |  |
ACL | 7,119 |  | 5,784 | 5,784 |  | 5,530 | 5,515
Commercial Real Estate Portfolio Segment [Member] | Real Estate [Member] |  |  |  |  |  |  |
Loan receivable | 5,185 |  |  |  |  |  |
Commercial Real Estate Portfolio Segment [Member] | Accounts Receivable [Member] |  |  |  |  |  |  |
Loan receivable | 0 |  |  |  |  |  |
Commercial Real Estate Portfolio Segment [Member] | Other Collateral [Member] |  |  |  |  |  |  |
Loan receivable | 0 |  |  |  |  |  |
Commercial Real Estate Portfolio Segment [Member] | Collateral Pledged [Member] |  |  |  |  |  |  |
Loan receivable | 5,185 |  |  |  |  |  |
ACL | 422 |  |  |  |  |  |
Multifamily Portfolio Segment [Member] |  |  |  |  |  |  |
Loan receivable | 252,633 |  |  | 251,014 |  |  |
ACL | 1,059 |  | $ 1,007 | $ 1,007 |  | $ 889 | $ 848
Multifamily Portfolio Segment [Member] | Real Estate [Member] |  |  |  |  |  |  |
Loan receivable | 7,418 |  |  |  |  |  |
Multifamily Portfolio Segment [Member] | Accounts Receivable [Member] |  |  |  |  |  |  |
Loan receivable | 0 |  |  |  |  |  |
Multifamily Portfolio Segment [Member] | Other Collateral [Member] |  |  |  |  |  |  |
Loan receivable | 0 |  |  |  |  |  |
Multifamily Portfolio Segment [Member] | Collateral Pledged [Member] |  |  |  |  |  |  |
Loan receivable | 7,418 |  |  |  |  |  |
ACL | $ 0 |  |  |  |  |  |
[1] | See note 3 regarding adoption of ASC 326

X
- Definition Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (1) -Publisher SEC Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (a) -Subparagraph (3) -Publisher SEC Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph (c) -Publisher SEC Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479344/326-20-45-1 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(1) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amortized cost, before allowance for credit loss, fee, and loan in process, of financing receivable. Excludes financing receivable covered under loss sharing agreement and net investment in lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-5 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481990/310-10-45-2 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(7)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 + Details
Name: | us-gaap_FinancingReceivableBeforeAllowanceForCreditLossAndFee
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_CollateralAxis=us-gaap_RealEstateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_CollateralAxis=us-gaap_AccountsReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_CollateralAxis=fnwd_OtherCollateralMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_CollateralAxis=us-gaap_CollateralPledgedMember
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_CommercialRealEstatePortfolioSegmentMember
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: |