Note 25 - Qualified Affordable Housing Partnership Investments (Tables)

12 Months Ended

Dec. 31, 2016

Notes Tables

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

			At December 31, 2016				For the year ended December 31, 2016
	Original		Current		Unfunded		Tax Credits		Amortization		Net
(Amounts in thousands)	Investment		Recorded		Liability		and		of		Income Tax
Qualified Affordable Housing Partnerships	Value		Investment		Obligation		Benefits (1)		Investments (2)		Benefit
Raymond James California Housing Opportunities Fund II	$	2,000	$	1,361	$	45	$	227	$	192	$	35
WNC Institutional Tax Credit Fund 38, L.P.		1,000		698		73		140		100		40
Merritt Community Capital Corporation Fund XV, L.P.		2,500		1,713		367		274		106		168
California Affordable Housing Fund		2,454		445		—		202		200		2
Total	$	7,954	$	4,217	$	485	$	843	$	598	$	245

			At December 31, 2015				For the year ended December 31, 2015
	Original		Current		Unfunded		Tax Credits		Amortization		Net
(Amounts in thousands)	Investment		Recorded		Liability		and		of		Income Tax
Qualified Affordable Housing Partnerships	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	$	7,954	$	4,815	$	1,182	$	837	$	714	$	123

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

	For the Years Ended December 31,
	2016				2015				2014
(Amounts in thousands)	Generated		Tax Benefits from		Generated		Tax Benefits from		Generated		Tax Benefits from
Qualified Affordable Housing Partnerships	Tax Credits		Taxable Losses		Tax Credits		Taxable Losses		Tax Credits		Taxable Losses
Raymond James California Housing Opportunities Fund II	$	178	$	49	$	173	$	53	$	115	$	45
WNC Institutional Tax Credit Fund 38, L.P.		112		28		99		27		84		21
Merritt Community Capital Corporation Fund XV, L.P.		217		57		218		60		265		75
California Affordable Housing Fund		158		44		158		49		158		51
Total	$	665	$	178	$	648	$	189		622	$	192

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

(Amounts in thousands)	Raymond James California Housing Opportunities		WNC Institutional Tax Credit		Merritt Community Capital Corporation		California Affordable Housing			Total Net Income Tax
Qualified Affordable Housing Partnerships	Fund II		Fund 38, L.P.		Fund XV, L.P		Fund			Benefit
Anticipated net income tax benefit less amortization of investments:
2017	$	46	$	35	$	48	$	(2	)	$	127
2018		45		35		46		(1	)		125
2019		45		30		45		—			120
2020		45		29		45		—			119
2021 and thereafter		170		102		183		(2	)		453
Total	$	351	$	231	$	367	$	(5	)	$	944