Note 8 - Qualified Affordable Housing Partnership Investments (Tables)

3 Months Ended

Mar. 31, 2017

Notes Tables

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

							For the Three Months Ended
	At March 31, 2017						March 31, 2017
(Amounts in thousands)	Original		Current		Unfunded		Tax Credits		Amortization		Net
Qualified Affordable Housing Partnerships at	Investment		Recorded		Liability		and		of		Income Tax
March 31, 2017	Value		Investment		Obligation		Benefits		Investments		Benefit
Raymond James California Housing Opportunities Fund II	$	2,000	$	1,317	$	45	$	56	$	45	$	11
WNC Institutional Tax Credit Fund 38, L.P.		1,000		671		66		35		26		9
Merritt Community Capital Corporation Fund XV, L.P.		2,500		1,657		367		68		56		12
California Affordable Housing Fund		2,454		401		—		44		44		—
Total	$	7,954	$	4,046	$	478	$	203	$	171	$	32

	At December 31, 2016						For the Year Ended December 31, 2016
(Amounts in thousands)	Original		Current		Unfunded		Tax Credits		Amortization		Net
Qualified Affordable Housing Partnerships at	Investment		Recorded		Liability		and		of		Income Tax
December 31, 2016	Value		Investment		Obligation		Benefits		Investments		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

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

	For the Three Months Ended
	March 31, 2017				March 31, 2016
(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	$	44	$	12
WNC Institutional Tax Credit Fund 38, L.P.		28		7		28		7
Merritt Community Capital Corporation Fund XV, L.P.		54		14		55		14
California Affordable Housing Fund		32		12		40		12
Total	$	158	$	45	$	167	$	45

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

(Amounts in thousands)	Raymond James California Housing		WNC Institutional		Merritt Community Capital		California Affordable			Total Net I ncome
Qualified Affordable Housing Partnerships	Opportunities Fund II		Tax Credit Fund 38, L.P.		Corporation Fund XV, L.P		Housing Fund			Tax Benefit
Anticipated net income tax benefit less amortization of investments:
2017	$	34	$	27	$	36	$	(1	)	$	96
2018		45		35		46		(1	)		125
2019		45		30		45		(1	)		119
2020		44		29		45		—			118
2021 and thereafter		171		102		183		(1	)		455
Total	$	339	$	223	$	355	$	(4	)	$	913