XML 41 R27.htm IDEA: XBRL DOCUMENT v3.26.1

Note 3 - Loans Receivable (Tables)

3 Months Ended

Mar. 31, 2026

Notes Tables

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

(dollars in thousands)		March 31, 2026				December 31, 2025
Real Estate:
One-to-four family		$	362,984			$	376,731
Multi-family			270,979				288,529
Commercial real estate			403,243				402,683
Construction and land			62,347				61,268
Total real estate loans			1,099,553				1,129,211
Consumer:
Home equity			86,292				85,088
Auto and other consumer			290,960				283,502
Total consumer loans			377,252				368,590
Commercial business loans			152,591				130,311
Total loans receivable			1,629,396				1,628,112
Less:
Derivative basis adjustment			(406	)			(903	)
Allowance for credit losses on loans			16,823				16,987
Total loans receivable, net		$	1,612,979			$	1,612,028

Financing Receivable, Nonaccrual [Table Text Block]

		March 31, 2026												December 31, 2025
(dollars in thousands)		Nonaccrual Loans with ACLL				Nonaccrual Loans with No ACLL				Total Nonaccrual Loans				Nonaccrual Loans with ACLL				Nonaccrual Loans with No ACLL				Total Nonaccrual Loans
One-to-four family		$	88			$	2,433			$	2,521			$	91			$	2,181			$	2,272
Commercial real estate			26				9,593				9,619				5				9,740				9,745
Construction and land			4				4,160				4,164				7				5,139				5,146
Home equity			53				—				53				53				—				53
Auto and other consumer			24				1,256				1,280				25				1,061				1,086
Commercial business			384				3,678				4,062				303				3,990				4,293
Total nonaccrual loans		$	579			$	21,120			$	21,699			$	484			$	22,111			$	22,595

Financing Receivable, Past Due [Table Text Block]

		30-59 Days				60-89 Days				90 Days or More				Total
(dollars in thousands)		Past Due				Past Due				Past Due				Past Due				Current				Total Loans
Real Estate:
One-to-four family		$	894			$	457			$	1,326			$	2,677			$	360,307			$	362,984
Multi-family			—				—				—				—				270,979				270,979
Commercial real estate			232				—				3,435				3,667				399,576				403,243
Construction and land			—				—				4,160				4,160				58,187				62,347
Total real estate loans			1,126				457				8,921				10,504				1,089,049				1,099,553
Consumer:
Home equity			107				—				—				107				86,185				86,292
Auto and other consumer			3,119				866				1,256				5,241				285,719				290,960
Total consumer loans			3,226				866				1,256				5,348				371,904				377,252
Commercial business loans			400				—				2,823				3,223				149,368				152,591
Total loans		$	4,752			$	1,323			$	13,000			$	19,075			$	1,610,321			$	1,629,396

		30-59 Days				60-89 Days				90 Days or More				Total
(dollars in thousands)		Past Due				Past Due				Past Due				Past Due				Current				Total Loans
Real Estate:
One-to-four family		$	867			$	1,288			$	523			$	2,678			$	374,053			$	376,731
Multi-family			—				—				—				—				288,529				288,529
Commercial real estate			3,435				—				—				3,435				399,248				402,683
Construction and land			1				—				5,146				5,147				56,121				61,268
Total real estate loans			4,303				1,288				5,669				11,260				1,117,951				1,129,211
Consumer:
Home equity			—				—				53				53				85,035				85,088
Auto and other consumer			3,565				528				1,062				5,155				278,347				283,502
Total consumer loans			3,565				528				1,115				5,208				363,382				368,590
Commercial business loans			19				2,686				270				2,975				127,336				130,311
Total loans		$	7,887			$	4,502			$	7,054			$	19,443			$	1,608,669			$	1,628,112

Financing Receivable Credit Quality Indicators [Table Text Block]

		Term Loans by Year of Origination or Most Recent Renewal or Extension (1)																								Revolving				Total
(dollars in thousands)		2026				2025				2024				2023				2022				Prior				Loans				Loans
One-to-four family
Pass (Grades 1-3)		$	455			$	6,920			$	3,156			$	7,977			$	124,295			$	213,595			$	—			$	356,398
Watch (Grade 4)			—				—				385				—				291				2,853				—				3,529
Special Mention (Grade 5)			—				—				—				—				457				79				—				536
Substandard (Grade 6)			—				—				—				—				783				1,738				—				2,521
Total one-to-four family			455				6,920				3,541				7,977				125,826				218,265				—				362,984
Gross charge-offs year-to-date			—				—				—				—				—				—				—				—
Multi-family
Pass (Grades 1-3)			7,902				8,063				17,681				22,294				68,620				76,328				—				200,888
Watch (Grade 4)			3,277				5,809				9,694				—				15,084				26,980				—				60,844
Special Mention (Grade 5)			—				4,532				—				—				4,715				—				—				9,247
Total multi-family			11,179				18,404				27,375				22,294				88,419				103,308				—				270,979
Gross charge-offs year-to-date			—				—				—				—				—				—				—				—
Commercial Real Estate
Pass (Grades 1-3)			8,736				58,204				14,022				42,480				49,152				153,275				—				325,869
Watch (Grade 4)			—				3,644				14,591				—				12,033				14,106				—				44,374
Special Mention (Grade 5)			—				—				—				—				5,451				5,149				—				10,600
Substandard (Grade 6)			12,781				9,593				—				—				26				—				—				22,400
Total commercial real estate			21,517				71,441				28,613				42,480				66,662				172,530				—				403,243
Gross charge-offs year-to-date			—				3				—				—				—				—				—				3
Construction and Land
Pass (Grades 1-3)			10,288				26,083				17,969				264				1,371				1,782				—				57,757
Watch (Grade 4)			426				—				—				—				—				—				—				426
Substandard (Grade 6)			—				—				—				4,160				—				4				—				4,164
Total construction and land			10,714				26,083				17,969				4,424				1,371				1,786				—				62,347
Gross charge-offs year-to-date			—				—				—				171				—				—				—				171
Home Equity
Pass (Grades 1-3)			1,463				6,092				4,080				4,158				4,702				9,304				55,507				85,306
Watch (Grade 4)			—				188				116				180				131				116				153				884
Substandard (Grade 6)			—				—				—				—				—				49				53				102
Total home equity			1,463				6,280				4,196				4,338				4,833				9,469				55,713				86,292
Gross charge-offs year-to-date			—				—				—				—				—				—				—				—
Auto and Other Consumer
Pass (Grades 1-3)			21,112				64,843				51,394				29,393				38,904				78,869				859				285,374
Watch (Grade 4)			—				78				936				817				692				940				1				3,464
Special Mention (Grade 5)			—				—				134				509				32				167				—				842
Substandard (Grade 6)			—				—				90				651				367				172				—				1,280
Total auto and other consumer			21,112				64,921				52,554				31,370				39,995				80,148				860				290,960
Gross charge-offs year-to-date			—				—				7				100				102				45				22				276
Commercial business
Pass (Grades 1-3)			2,628				11,325				20,959				10,958				5,210				45,490				41,856				138,426
Watch (Grade 4)			4				3,326				1,518				1				243				12				1,299				6,403
Special Mention (Grade 5)			—				—				1,458				90				866				8				1,187				3,609
Substandard (Grade 6)			—				314				78				165				3,444				152				—				4,153
Total commercial business			2,632				14,965				24,013				11,214				9,763				45,662				44,342				152,591
Gross charge-offs year-to-date			—				4				4				—				11				114				—				133
Total loans
Pass (Grades 1-3)			52,584				181,530				129,261				117,524				292,254				578,643				98,222				1,450,018
Watch (Grade 4)			3,707				13,045				27,240				998				28,474				45,007				1,453				119,924
Special Mention (Grade 5)			—				4,532				1,592				599				11,521				5,403				1,187				24,834
Substandard (Grade 6)			12,781				9,907				168				4,976				4,620				2,115				53				34,620
Total loans		$	69,072			$	209,014			$	158,261			$	124,097			$	336,869			$	631,168			$	100,915			$	1,629,396
Total gross charge-offs year-to-date		$	—			$	7			$	11			$	271			$	113			$	159			$	22			$	583

		Term Loans by Year of Origination or Most Recent Renewal or Extension (1)																								Revolving				Total
(dollars in thousands)		2025				2024				2023				2022				2021				Prior				Loans				Loans
One-to-four family
Pass (Grades 1-3)		$	7,571			$	4,066			$	8,065			$	128,413			$	109,134			$	113,570			$	—			$	370,819
Watch (Grade 4)			—				387				—				292				—				2,355				—				3,034
Special Mention (Grade 5)			—				—				—				529				—				43				—				572
Substandard (Grade 6)			—				—				—				259				—				2,047				—				2,306
Total one-to-four family			7,571				4,453				8,065				129,493				109,134				118,015				—				376,731
Gross charge-offs for the year			—				—				—				—				—				—				—				—
Multi-family
Pass (Grades 1-3)			8,081				17,738				17,820				80,638				51,091				37,775				—				213,143
Watch (Grade 4)			5,825				9,732				—				22,204				24,889				4,902				—				67,552
Special Mention (Grade 5)			4,531				—				3,303				—				—				—				—				7,834
Total multi-family			18,437				27,470				21,123				102,842				75,980				42,677				—				288,529
Gross charge-offs for the year			—				—				—				—				—				—				—				—
Commercial Real Estate
Pass (Grades 1-3)			61,864				21,177				44,009				50,828				70,765				89,639				—				338,282
Watch (Grade 4)			3,671				7,572				—				12,118				6,204				3,120				—				32,685
Special Mention (Grade 5)			—				—				—				4,251				3,419				1,771				—				9,441
Substandard (Grade 6)			9,740				—				—				5				12,530				—				—				22,275
Total commercial real estate			75,275				28,749				44,009				67,202				92,918				94,530				—				402,683
Gross charge-offs for the year			985				—				—				—				5,586				—				—				6,571
Construction and Land
Pass (Grades 1-3)			26,259				24,510				351				1,571				1,477				422				—				54,590
Watch (Grade 4)			—				1,532				—				—				—				—				—				1,532
Substandard (Grade 6)			—				—				5,139				—				—				7				—				5,146
Total construction and land			26,259				26,042				5,490				1,571				1,477				429				—				61,268
Gross charge-offs for the year			—				—				1,884				—				—				—				—				1,884
Home Equity
Pass (Grades 1-3)			6,552				4,290				4,257				4,841				3,641				6,138				54,422				84,141
Watch (Grade 4)			—				117				182				132				—				23				280				734
Special Mention (Grade 5)			—				—				—				—				—				9				101				110
Substandard (Grade 6)			—				—				—				—				—				50				53				103
Total home equity			6,552				4,407				4,439				4,973				3,641				6,220				54,856				85,088
Gross charge-offs for the year			—				—				—				—				—				—				—				—
Auto and Other Consumer
Pass (Grades 1-3)			65,818				54,755				30,871				41,590				50,744				32,830				822				277,430
Watch (Grade 4)			—				1,023				1,167				1,522				386				146				1				4,245
Special Mention (Grade 5)			79				126				393				43				24				76				—				741
Substandard (Grade 6)			—				85				640				262				—				99				—				1,086
Total auto and other consumer			65,897				55,989				33,071				43,417				51,154				33,151				823				283,502
Gross charge-offs for the year			—				22				228				313				13				32				137				745
Commercial business
Pass (Grades 1-3)			11,921				21,923				12,145				5,452				2,889				19,955				41,274				115,559
Watch (Grade 4)			3,447				1,638				565				251				13				250				1,280				7,444
Special Mention (Grade 5)			—				1,457				99				910				211				112				130				2,919
Substandard (Grade 6)			334				96				169				3,514				276				—				—				4,389
Total commercial business			15,702				25,114				12,978				10,127				3,389				20,317				42,684				130,311
Gross charge-offs for the year			692				434				—				2,478				2,015				686				—				6,305
Total loans
Pass (Grades 1-3)			188,066				148,459				117,518				313,333				289,741				300,329				96,518				1,453,964
Watch (Grade 4)			12,943				22,001				1,914				36,519				31,492				10,796				1,561				117,226
Special Mention (Grade 5)			4,610				1,583				3,795				5,733				3,654				2,011				231				21,617
Substandard (Grade 6)			10,074				181				5,948				4,040				12,806				2,203				53				35,305
Total loans		$	215,693			$	172,224			$	129,175			$	359,625			$	337,693			$	315,339			$	98,363			$	1,628,112
Total Gross charge-offs for the year		$	1,677			$	456			$	2,112			$	2,791			$	7,614			$	718			$	137			$	15,505

Collateral Dependent Loans [Table Text Block]

		Collateral Type
(dollars in thousands)		Single Family Residence				Condominium				Multi-family				Office Building				Gas Station				Auto				Business Assets				Total
One-to-four family		$	2,433			$	—			$	—			$	—			$	—			$	—			$	—			$	2,433
Multi-family			—				—				4,533				—				—				—				—				4,533
Commercial real estate			—				12,781				—				6,158				3,435				—				—				22,374
Construction and land			—				4,160				—				—				—				—				—				4,160
Auto and other consumer			—				—				—				—				—				302				—				302
Commercial business			2,871				7				—				—				—				—				799				3,677
Total collateral-dependent loans		$	5,304			$	16,948			$	4,533			$	6,158			$	3,435			$	302			$	799			$	37,479

		Collateral Type
(dollars in thousands)		Single Family Residence				Condominium				Multi-family				Office Building				Gas Station				Business Assets				Total
One-to-four family		$	2,181			$	—			$	—			$	—			$	—			$	—			$	2,181
Multi-family			—				—				4,531				—				—				—				4,531
Commercial real estate			—				—				—				6,306				3,435				—				9,741
Construction and land			—				5,139				—				—				—				—				5,139
Commercial business			2,875				7				—				—				—				1,108				3,990
Total collateral-dependent loans		$	5,056			$	5,146			$	4,531			$	6,306			$	3,435			$	1,108			$	25,582

X

- Definition

Tabular disclosure for collateral dependent loans.

+ References

No definition available.

+ Details

Name:	fnwb_CollateralDependentLoansTableTextBlock
Namespace Prefix:	fnwb_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-5

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of aging analysis for financing receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-14

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 80
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479294/326-20-55-80

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481962/310-10-50-3

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

+ Details

Name:	us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivable on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 326
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-16

+ Details

Name:	us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_TableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration