XML 78 R65.htm IDEA: XBRL DOCUMENT
v3.24.1

Note 4 - Loans Receivable - Allowance for Loan Losses, by Loan Segment (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Beginning Balance |  | $ 12,897 | [1] | $ 13,343
PCD gross up |  | 1,029 |  | 0
Total current period gross charge-off, total |  | (2,571) |  | (608)
Recoveries |  | 563 |  | 162
Provisions |  | 1,692 |  | 0
Ending Balance | [1] | 18,768 |  | 12,897
Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] |  |  |  |
Beginning Balance |  | 5,158 |  | 0
Ending Balance |  |  |  | 5,158
Residential Portfolio Segment [Member] |  |  |  |
Beginning Balance |  | 3,021 |  | 2,480
PCD gross up |  | 535 |  | 0
Total current period gross charge-off, total |  | (997) |  | (29)
Recoveries |  | 149 |  | 53
Provisions |  | (412) |  | 517
Ending Balance |  | 3,984 |  | 3,021
Residential Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] |  |  |  |
Beginning Balance |  | 1,688 |  | 0
Ending Balance |  |  |  | 1,688
Home Equity Portfolio Segment [Member] |  |  |  |
Beginning Balance |  | 410 |  | 357
PCD gross up |  | 29 |  | 0
Total current period gross charge-off, total |  | (43) |  | 0
Recoveries |  | 0 |  | 0
Provisions |  | 203 |  | 53
Ending Balance |  | 698 |  | 410
Home Equity Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] |  |  |  |
Beginning Balance |  | 99 |  | 0
Ending Balance |  |  |  | 99
Commercial Real Estate Portfolio Segment [Member] |  |  |  |
Beginning Balance |  | 5,784 |  | 5,515
PCD gross up |  | 443 |  | 0
Total current period gross charge-off, total |  | (372) |  | (431)
Recoveries |  | 3 |  | 0
Provisions |  | 184 |  | 700
Ending Balance |  | 7,045 |  | 5,784
Commercial Real Estate Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] |  |  |  |
Beginning Balance |  | 1,003 |  | 0
Ending Balance |  |  |  | 1,003
Construction and Land Development Portfolio Segment [Member] |  |  |  |
Beginning Balance |  | 1,253 |  | 2,119
PCD gross up |  | 0 |  | 0
Total current period gross charge-off, total |  | 0 |  | 0
Recoveries |  | 0 |  | 0
Provisions |  | 1,218 |  | (866)
Ending Balance |  | 4,206 |  | 1,253
Construction and Land Development Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] |  |  |  |
Beginning Balance |  | 1,735 |  | 0
Ending Balance |  |  |  | 1,735
Multifamily Portfolio Segment [Member] |  |  |  |
Beginning Balance |  | 1,007 |  | 848
PCD gross up |  | 0 |  | 0
Total current period gross charge-off, total |  | 0 |  | 0
Recoveries |  | 131 |  | 0
Provisions |  | (346) |  | 159
Ending Balance |  | 933 |  | 1,007
Multifamily Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] |  |  |  |
Beginning Balance |  | 141 |  | 0
Ending Balance |  |  |  | 141
Commercial Portfolio Segment [Member] |  |  |  |
Beginning Balance |  | 1,365 |  | 2,009
PCD gross up |  | 5 |  | 0
Total current period gross charge-off, total |  | (1,064) |  | (57)
Recoveries |  | 265 |  | 89
Provisions |  | 758 |  | (676)
Ending Balance |  | 1,649 |  | 1,365
Commercial Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] |  |  |  |
Beginning Balance |  | 320 |  | 0
Ending Balance |  |  |  | 320
Consumer Portfolio Segment [Member] |  |  |  |
Beginning Balance |  | 57 |  | 15
PCD gross up |  | 17 |  | 0
Total current period gross charge-off, total |  | (95) |  | (91)
Recoveries |  | 15 |  | 20
Provisions |  | 8 |  | 113
Ending Balance |  | 7 |  | 57
Consumer Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] |  |  |  |
Beginning Balance |  | 5 |  | 0
Ending Balance |  |  |  | 5
Manufactured Homes Portfolio Segment [Member] |  |  |  |
Beginning Balance |  | 0 |  | 0
PCD gross up |  | 0 |  | 0
Total current period gross charge-off, total |  | 0 |  | 0
Recoveries |  | 0 |  | 0
Provisions |  | 69 |  | 0
Ending Balance |  | 181 |  | 0
Manufactured Homes Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] |  |  |  |
Beginning Balance |  | 112 |  | 0
Ending Balance |  |  |  | 112
Government Portfolio Segment [Member] |  |  |  |
Beginning Balance |  | 0 |  | 0
PCD gross up |  | 0 |  | 0
Total current period gross charge-off, total |  | 0 |  | 0
Recoveries |  | 0 |  | 0
Provisions |  | 10 |  | 0
Ending Balance |  | 65 |  | 0
Government Portfolio Segment [Member] | Cumulative Effect, Period of Adoption, Adjustment [Member] | Accounting Standards Update 2016-13 [Member] |  |  |  |
Beginning Balance |  | $ 55 |  | 0
Ending Balance |  |  |  | $ 55
[1] | See note 3 regarding adoption of ASC 326

X
- Definition Amount of increase in allowance for credit loss on financing receivable purchased with credit deterioration. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossPurchasedWithCreditDeteriorationIncrease
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

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 Amount of increase in allowance for credit loss on financing receivable from recovery. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479294/326-20-55-79 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(4) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesRecovery
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of writeoff of financing receivable, charged against allowance for credit loss. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 79 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479294/326-20-55-79 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(3) -SubTopic 10 -Topic 310 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481962/310-10-50-11B + Details
Name: | us-gaap_FinancingReceivableAllowanceForCreditLossesWriteOffs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of credit loss expense (reversal of expense) for financing receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479319/326-20-50-13 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(11)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1 + Details
Name: | us-gaap_ProvisionForLoanLossesExpensed
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201613Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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: |