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Note 9 - Qualified Affordable Housing Partnership Investments (Tables)

3 Months Ended

Mar. 31, 2016

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 Partnerships at		Investment				Recorded				Liability				and				of				Income Tax
March 31, 2016		Value				Investment				Obligation				Benefits ⁽¹⁾				Investments ⁽²⁾				Benefit
Raymond James California Housing Opportunities Fund II		$	2,000			$	1,508			$	235			$	56			$	45			$	11
WNC Institutional Tax Credit Fund 38, L.P.			1,000				771				159				35				26				9
Merritt Community Capital Corporation Fund XV, L.P.			2,500				1,762				610				69				57				12
California Affordable Housing Fund			2,454				593				—				52				52				—
Total - investments in qualified affordable housing partnerships		$	7,954			$	4,634			$	1,004			$	212			$	180			$	32

(Amounts in thousands)		Original				Current				Unfunded				Tax Credits				Amortization				Net
Qualified Affordable Housing Partnerships at		Investment				Recorded				Liability				and				of				Income Tax
December 31, 2015		Value				Investment				Obligation				Benefits ⁽¹⁾				Investments ⁽²⁾				Benefit
Raymond James California Housing Opportunities Fund II		$	2,000			$	1,553			$	406			$	226			$	184			$	42
WNC Institutional Tax Credit Fund 38, L.P.			1,000				797				166				126				93				33
Merritt Community Capital Corporation Fund XV, L.P.			2,500				1,820				610				278				230				48
California Affordable Housing Fund			2,454				645				—				207				207				—
Total - investments in qualified affordable housing partnerships		$	7,954			$	4,815			$	1,182			$	837			$	714			$	123

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

		For the Three Months Ended
		March 31, 2016								March 31, 2015
(Amounts in thousands)		Generated				Tax Benefits From				Generated				Tax Benefits from
Qualified Affordable Housing Partnerships		Tax Credits				Taxable Losses				Tax Credits				Taxable Losses
Raymond James California Housing Opportunities Fund II		$	44			$	12			$	43			$	13
WNC Institutional Tax Credit Fund 38, L.P.			28				7				25				7
Merritt Community Capital Corporation Fund XV, L.P.			55				14				54				15
California Affordable Housing Fund			40				12				40				12
Total		$	167			$	45			$	162			$	47

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

(Amounts in thousands)		Raymond James				WNC Institutional				Merritt Community				California				Total Net
Qualified Affordable Housing		California Housing				Tax Credit				Capital Corporation				Affordable Housing				Income Tax
Partnerships		Opportunities Fund II				Fund 38, L.P.				Fund XV, L.P				Fund				Benefit
Anticipated net income tax benefit less amortization of investments:
2016		$	35			$	27			$	35			$	—			$	97
2017			46				35				45				1				127
2018			45				34				45				—				124
2019			45				30				44				—				119
2020 and thereafter			218				128				194				1				541
Total		$	389			$	254			$	363			$	2			$	1,008