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Note 9 - Qualified Affordable Housing Project Investments (Tables)

3 Months Ended

Mar. 31, 2015

Qualified Affordable Housing Project Investments [Abstract]

Proportional Amortization Method Investment, Qualified Affordable Housing Project [Table Text Block]

(Amounts in thousands)		Original				Current				Unfunded				Tax Credits				Amortization				Net
Qualified Affordable Housing Projects at		Investment				Recorded				Liability				and				of				Income Tax
March 31, 2015		Value				Investment				Obligation				Benefits ⁽¹⁾				Investments ⁽²⁾				Benefit
Raymond James California Housing Opportunities Fund II		$	2,000			$	1,692			$	628			$	57			$	46			$	11
WNC Institutional Tax Credit Fund 38, L.P.			1,000				862				302				35				26				9
Merritt Community Capital Corporation Fund XV, L.P.			2,500				1,992				923				69				58				11

California Affordable Housing Fund			2,454				803				—				48				48				—
Total – investments in qualified affordable housing projects		$	7,954			$	5,349			$	1,853			$	209			$	178			$	31

(Amounts in thousands)		Original				Current				Unfunded				Tax Credits				Amortization				Net
Qualified Affordable Housing Projects at		Investment				Recorded				Liability				and				of				Income Tax
December 31, 2014		Value				Investment				Obligation				Benefits ⁽¹⁾				Investments ⁽²⁾				Benefit
Raymond James California Housing Opportunities Fund II		$	2,000			$	1,846			$	736			$	160			$	154			$	31
WNC Institutional Tax Credit Fund 38, L.P.			1,000				888				314				105				112				26
Merritt Community Capital Corporation Fund XV, L.P.			2,500				2,050				1,374				340				450				58

California Affordable Housing Fund			2,454				852				—				209				187				22
Total – investments in qualified affordable housing projects		$	7,954			$	5,636			$	2,424			$	814			$	903			$	137

Qualified Affordable Housing Projects, Future Income Tax Benefit [Table Text Block]

		Raymond James				WNC Institutional				Merritt Community				California				Total Net
(Amounts in thousands)		California Housing				Tax Credit				Capital Corporation				Affordable Housing				Income Tax
Qualified Affordable Housing Projects		Opportunities Fund II				Fund 38, L.P.				Fund XV, L.P				Fund				Benefit
Anticipated net income tax benefit less amortization of investments:
2015		$	35			$	26			$	35			$	—			$	96
2016			46				37				47				1				131
2017			46				36				45				1				128
2018			45				35				45				—				125
2019 and thereafter			263				156				238				1				658
Total		$	435			$	290			$	410			$	3			$	1,138