XML 89 R76.htm IDEA: XBRL DOCUMENT
v3.24.1

Note 7 - Income Taxes (Details Textual) - USD ($) $ in Thousands | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2019 | Dec. 31, 2018
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent | 21.00% | 21.00% |  |
Deferred Tax Liabilities, Retained Earnings | $ 14,500 | $ 14,500 |  |
Deferred Tax Liability Not Recognized, Amount of Unrecognized Deferred Tax Liability, Bad Debt Reserve for Tax Purposes of Qualified Lender | 3,800 | 3,800 |  |
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued | 0 | 0 |  |
State and Local Jurisdiction [Member] | Indiana Department of Revenue [Member] |  |  |  |
Operating Loss Carryforwards | 3,100 |  |  |
Tax Credit Carryforward, Amount | 79 |  |  |
Tax Credit Carryforward, Valuation Allowance | 62 |  |  |
Limitaion on Use of Operating Losses | 3,000 |  |  |
State and Local Jurisdiction [Member] | Illinois Department of Revenue [Member] |  |  |  |
Operating Loss Carryforwards | 68,100 |  |  |
State and Local Jurisdiction [Member] | Illinois Department of Revenue [Member] | First Personal Financial Corporation [Member] |  |  |  |
Deferred Tax Assets, Tax Credit Carryforwards, Alternative Minimum Tax |  |  |  | $ 7,200
State and Local Jurisdiction [Member] | Illinois Department of Revenue [Member] | AJS Bancorp, Inc [Member] |  |  |  |
Operating Loss Carryforwards |  |  | $ 11,400 |
State and Local Jurisdiction [Member] | Illinois Department of Revenue [Member] | Royal Financial, Inc. [Member] |  |  |  |
Operating Loss Carryforwards |  | 57,900 |  |
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member] | First Personal Financial Corporation [Member] |  |  |  |
Operating Loss Carryforwards |  |  | 7,200 | 3,300
Operating Loss Carry Forwards Expires |  |  |  | 2,200
Operating Loss Carryforward, Not Subject To Expiration |  |  |  | 1,100
Limitaion on Use of Operating Losses |  |  |  | $ 362
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member] | AJS Bancorp, Inc [Member] |  |  |  |
Operating Loss Carry Forwards Expires |  |  | 3,600 |
Operating Loss Carryforward, Not Subject To Expiration |  |  | 3,600 |
Limitaion on Use of Operating Losses |  |  | $ 834 |
Domestic Tax Authority [Member] | Internal Revenue Service (IRS) [Member] | Royal Financial, Inc. [Member] |  |  |  |
Operating Loss Carry Forwards Expires |  | 2,700 |  |
Operating Loss Carryforward, Not Subject To Expiration |  | 623,000 |  |
Limitaion on Use of Operating Losses |  | 822 |  |
Domestic Tax Authority [Member] | Illinois Department of Revenue [Member] |  |  |  |
Operating Loss Carryforwards | $ 6,300 |  |  |
Domestic Tax Authority [Member] | Illinois Department of Revenue [Member] | Royal Financial, Inc. [Member] |  |  |  |
Operating Loss Carryforwards |  | $ 3,300 |  |

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences from retained earnings. + References No definition available. + Details
Name: | fnwd_DeferredTaxLiabilitiesRetainedEarnings
Namespace Prefix: | fnwd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The annual limitation on use of operating losses. + References No definition available. + Details
Name: | fnwd_LimitaionOnUseOfOperatingLosses
Namespace Prefix: | fnwd_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of operating loss carry forward about to expire. + References No definition available. + Details
Name: | fnwd_OperatingLossCarryForwardsExpires
Namespace Prefix: | fnwd_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents operating loss carryforward not subject to expiration. + References No definition available. + Details
Name: | fnwd_OperatingLossCarryforwardNotSubjectToExpiration
Namespace Prefix: | fnwd_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible alternative minimum tax credit carryforwards. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-6 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-8 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-3 + Details
Name: | us-gaap_DeferredTaxAssetsTaxCreditCarryforwardsAlternativeMinimumTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred tax liability not recognized because of the exceptions to comprehensive recognition of deferred taxes related to bad debt reserve for tax purposes of a qualified lender. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -SubTopic 740 -Topic 942 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481141/942-740-50-1 + Details
Name: | us-gaap_DeferredTaxLiabilityNotRecognizedAmountOfUnrecognizedDeferredTaxLiabilityBadDebtReserveForTaxPurposesOfQualifiedLender
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Percentage of domestic federal statutory tax rate applicable to pretax income (loss). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.Fact.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1 + Details
Name: | us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-3 + Details
Name: | us-gaap_OperatingLossCarryforwards
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-3 + Details
Name: | us-gaap_TaxCreditCarryforwardAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of valuation allowance pertaining to the deferred tax asset representing potential future taxable deductions from tax credit carryforwards for which it is more likely than not that a tax benefit will not be realized. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_TaxCreditCarryforwardValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-15 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_StateAndLocalJurisdictionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=fnwd_IndianaDepartmentOfRevenueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=fnwd_IllinoisDepartmentOfRevenueMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=fnwd_FirstPersonalFinancialCorporationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=fnwd_AJSBancorpIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=fnwd_RoyalFinancialIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_DomesticCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=us-gaap_InternalRevenueServiceIRSMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |