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Note 9 - Qualified Affordable Housing Project Investments (Tables)

6 Months Ended

Jun. 30, 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
June 30, 2015		Value				Investment				Obligation				Benefits ⁽¹⁾				Investments ⁽²⁾				Benefit
Raymond James California Housing Opportunities Fund II		$	2,000			$	1,645			$	628			$	113			$	91			$	22
WNC Institutional Tax Credit Fund 38, L.P.			1,000				836				248				69				51				18
Merritt Community Capital Corporation Fund XV, L.P.			2,500				1,935				610				139				115				24
California Affordable Housing Fund			2,454				748				—				104				104				—
Total		$	7,954			$	5,164			$	1,486			$	425			$	361			$	64

(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		$	7,954			$	5,636			$	2,424			$	814			$	903			$	137

Qualified Affordable Housing Project Investments, Tax Credits and Benefits [Table Text Block]

		For the Three Months Ended
		June 30, 2015								June 30, 2014
(Amounts in thousands)		Generated				Tax Benefits From				Generated				Tax Benefits from
Qualified Affordable Housing Projects		Tax Credits				Taxable Losses				Tax Credits				Taxable Losses
Raymond James California Housing Opportunities Fund II		$	43			$	13			$	29			$	11
WNC Institutional Tax Credit Fund 38, L.P.			27				8				25				8
Merritt Community Capital Corporation Fund XV, L.P.			54				15				66				19
California Affordable Housing Fund			40				12				40				13
Total		$	164			$	48			$	160			$	51

		For the Six Months Ended
		June 30, 2015								June 30, 2014
(Amounts in thousands)		Generated				Tax Benefits From				Generated				Tax Benefits from
Qualified Affordable Housing Projects		Tax Credits				Taxable Losses				Tax Credits				Taxable Losses
Raymond James California Housing Opportunities Fund II		$	87			$	26			$	57			$	23
WNC Institutional Tax Credit Fund 38, L.P.			54				15				49				16
Merritt Community Capital Corporation Fund XV, L.P.			109				30				133				38
California Affordable Housing Fund			79				25				79				25
Total		$	329			$	96			$	318			$	102

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		$	24			$	17			$	23			$	1			$	65
2016			46				37				47				1				131
2017			46				36				45				—				127
2018			45				35				45				—				125
2019 and thereafter			263				155				238				1				657
Total		$	424			$	280			$	398			$	3			$	1,105