XML 57 R47.htm IDEA: XBRL DOCUMENT
v3.24.2.u1

Note 5 - Loans Receivable - Collateral Dependent Loans (Details) - USD ($) $ in Thousands | Jun. 30, 2024 | Mar. 31, 2024 | Dec. 31, 2023 | Jun. 30, 2023 | Mar. 31, 2023 | Dec. 31, 2022
--- | --- | --- | --- | --- | --- | ---
Loan receivable | $ 1,503,515 |  | $ 1,508,755 |  |  |
ACL | 18,330 | $ 18,805 | 18,768 | $ 19,507 | $ 19,568 | $ 12,897
Commercial Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 98,402 |  | 97,386 |  |  |
ACL | 2,205 | 2,135 | 1,649 | 2,050 | 2,095 | 1,365
Residential Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 475,371 |  | 484,948 |  |  |
ACL | 4,297 | 4,017 | 3,984 | 4,854 | 5,068 | 3,021
Commercial Real Estate Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 529,421 |  | 503,202 |  |  |
ACL | 6,903 | 7,256 | 7,045 | 7,031 | 7,119 | 5,784
Construction and Land Development Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 88,699 |  | 115,227 |  |  |
ACL | 3,067 | 3,456 | 4,206 | 3,599 | 3,229 | 1,253
Multifamily Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 219,841 |  | 219,917 |  |  |
ACL | 879 | $ 957 | 933 | $ 1,020 | $ 1,059 | $ 1,007
Real Estate [Member] |  |  |  |  |  |
Loan receivable | 8,276 |  | 6,815 |  |  |
Real Estate [Member] | Commercial Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 0 |  | 0 |  |  |
Real Estate [Member] | Residential Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable |  |  | 30 |  |  |
Real Estate [Member] | Commercial Real Estate Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 2,511 |  | 2,541 |  |  |
Real Estate [Member] | Construction and Land Development Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 2,168 |  |  |  |  |
Real Estate [Member] | Multifamily Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 3,597 |  | 4,244 |  |  |
Equipment/Inventory [Member] |  |  |  |  |  |
Loan receivable | 1,375 |  | 1,583 |  |  |
Equipment/Inventory [Member] | Commercial Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 1,375 |  | 1,583 |  |  |
Equipment/Inventory [Member] | Residential Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable |  |  | 0 |  |  |
Equipment/Inventory [Member] | Commercial Real Estate Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 0 |  | 0 |  |  |
Equipment/Inventory [Member] | Construction and Land Development Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 0 |  |  |  |  |
Equipment/Inventory [Member] | Multifamily Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 0 |  | 0 |  |  |
Accounts Receivable [Member] |  |  |  |  |  |
Loan receivable | 1,428 |  | 1,557 |  |  |
Accounts Receivable [Member] | Commercial Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 1,428 |  | 1,557 |  |  |
Accounts Receivable [Member] | Residential Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable |  |  | 0 |  |  |
Accounts Receivable [Member] | Commercial Real Estate Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 0 |  | 0 |  |  |
Accounts Receivable [Member] | Construction and Land Development Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 0 |  |  |  |  |
Accounts Receivable [Member] | Multifamily Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 0 |  | 0 |  |  |
Other Collateral [Member] |  |  |  |  |  |
Loan receivable | 159 |  | 192 |  |  |
Other Collateral [Member] | Commercial Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 159 |  | 192 |  |  |
Other Collateral [Member] | Residential Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable |  |  | 0 |  |  |
Other Collateral [Member] | Commercial Real Estate Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 0 |  | 0 |  |  |
Other Collateral [Member] | Construction and Land Development Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 0 |  |  |  |  |
Other Collateral [Member] | Multifamily Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 0 |  | 0 |  |  |
Collateral Pledged [Member] |  |  |  |  |  |
Loan receivable | 11,237 |  | 10,117 |  |  |
ACL | 1,297 |  | 906 |  |  |
Collateral Pledged [Member] | Commercial Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 2,961 |  | 3,332 |  |  |
ACL | 1,218 |  | 738 |  |  |
Collateral Pledged [Member] | Residential Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable |  |  | 0 |  |  |
ACL |  |  | 30 |  |  |
Collateral Pledged [Member] | Commercial Real Estate Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 2,511 |  | 2,541 |  |  |
ACL | 79 |  | 53 |  |  |
Collateral Pledged [Member] | Construction and Land Development Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 2,168 |  |  |  |  |
ACL | 0 |  |  |  |  |
Collateral Pledged [Member] | Multifamily Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 3,597 |  | 4,244 |  |  |
ACL | $ 0 |  | $ 85 |  |  |

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://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 310 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 11B -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph c -Publisher SEC Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph a -Subparagraph (1) -Publisher SEC Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph a -Subparagraph (3) -Publisher SEC Reference 5: 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 6: 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 7: 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/1943274/2147478546/942-210-S99-1 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/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 2: 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 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/1943274/2147478546/942-210-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_FinancingReceivablePortfolioSegmentAxis=us-gaap_CommercialPortfolioSegmentMember
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=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_CollateralAxis=us-gaap_RealEstateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_CollateralAxis=fnwd_EquipmentinventoryMember
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: |