XML 58 R48.htm IDEA: XBRL DOCUMENT
v3.25.1

Note 5 - Loans Receivable - Collateral Dependent Loans (Details) - USD ($) $ in Thousands | Mar. 31, 2025 | Dec. 31, 2024 | Mar. 31, 2024 | Dec. 31, 2023
--- | --- | --- | --- | ---
Loan receivable | $ 1,489,798 |  | $ 1,506,583 |  |  |
ACL | 17,955 | [1] | 16,911 | [1] | $ 18,805 | $ 18,768
Residential Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 458,424 |  | 467,293 |  |  |
ACL | 2,442 |  | 4,481 |  | 4,017 | 3,984
Home Equity Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 49,752 |  | 49,758 |  |  |
ACL | 622 |  | 835 |  | 737 | 698
Commercial Real Estate Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 554,866 |  | 551,674 |  |  |
ACL | 9,657 |  | 6,444 |  | 7,256 | 7,045
Construction and Land Development Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 86,728 |  | 82,874 |  |  |
ACL | 1,644 |  | 2,651 |  | 3,456 | 4,206
Multifamily Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 204,964 |  | 212,455 |  |  |
ACL | 2,192 |  | 1,003 |  | 957 | 933
Commercial Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 99,519 |  | 104,246 |  |  |
ACL | 1,234 |  | 1,185 |  | $ 2,135 | $ 1,649
Real Estate [Member] |  |  |  |  |  |
Loan receivable | 8,369 |  | 11,376 |  |  |
Real Estate [Member] | Residential Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 2,749 |  | 3,012 |  |  |
Real Estate [Member] | Home Equity Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 202 |  | 219 |  |  |
Real Estate [Member] | Commercial Real Estate Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 554 |  | 1,598 |  |  |
Real Estate [Member] | Construction and Land Development Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 2,269 |  | 2,285 |  |  |
Real Estate [Member] | Multifamily Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 1,954 |  | 3,550 |  |  |
Real Estate [Member] | Commercial Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 641 |  | 712 |  |  |
Equipment/Inventory [Member] |  |  |  |  |  |
Loan receivable | 1,315 |  | 1,399 |  |  |
Equipment/Inventory [Member] | Residential Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 0 |  | 0 |  |  |
Equipment/Inventory [Member] | Home Equity 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 |  | 0 |  |  |
Equipment/Inventory [Member] | Multifamily Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 0 |  | 0 |  |  |
Equipment/Inventory [Member] | Commercial Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 1,315 |  | 1,399 |  |  |
Accounts Receivable [Member] |  |  |  |  |  |
Loan receivable | 1,324 |  | 1,428 |  |  |
Accounts Receivable [Member] | Residential Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 0 |  | 0 |  |  |
Accounts Receivable [Member] | Home Equity 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 |  | 0 |  |  |
Accounts Receivable [Member] | Multifamily Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 0 |  | 0 |  |  |
Accounts Receivable [Member] | Commercial Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 1,324 |  | 1,428 |  |  |
Automobiles [Member] |  |  |  |  |  |
Loan receivable | 131 |  | 144 |  |  |
Automobiles [Member] | Residential Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 0 |  | 0 |  |  |
Automobiles [Member] | Home Equity Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 0 |  |  |  |  |
Automobiles [Member] | Commercial Real Estate Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 0 |  | 0 |  |  |
Automobiles [Member] | Construction and Land Development Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 0 |  | 0 |  |  |
Automobiles [Member] | Multifamily Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 0 |  | 0 |  |  |
Automobiles [Member] | Commercial Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 131 |  | 144 |  |  |
Collateral Pledged [Member] |  |  |  |  |  |
Loan receivable | 11,139 |  | 14,347 |  |  |
ACL | 259 |  | 284 |  |  |
Collateral Pledged [Member] | Residential Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 2,749 |  | 3,012 |  |  |
ACL | 29 |  | 50 |  |  |
Collateral Pledged [Member] | Home Equity Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 202 |  | 219 |  |  |
ACL | 0 |  | 0 |  |  |
Collateral Pledged [Member] | Commercial Real Estate Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 554 |  | 1,598 |  |  |
ACL | 64 |  | 43 |  |  |
Collateral Pledged [Member] | Construction and Land Development Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 2,269 |  | 2,285 |  |  |
ACL | 0 |  | 0 |  |  |
Collateral Pledged [Member] | Multifamily Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 1,954 |  | 3,550 |  |  |
ACL | 0 |  | 0 |  |  |
Collateral Pledged [Member] | Commercial Portfolio Segment [Member] |  |  |  |  |  |
Loan receivable | 3,411 |  | 3,683 |  |  |
ACL | $ 166 |  | $ 191 |  |  |
[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 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 Reference 2: 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 3: 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 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 -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph a -Subparagraph (1) -Publisher SEC Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-K (SK) -Number 229 -Section 1405 -Paragraph a -Subparagraph (3) -Publisher SEC Reference 7: 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 8: 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 9: 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 + 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_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_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=us-gaap_AutomobilesMember
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: |