Note 24 - Qualified Affordable Housing Partnership Investments (Tables)

12 Months Ended

Dec. 31, 2017

Notes Tables

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

	At December 31, 2017						For the year ended December 31, 2017
	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		Investments		Benefit
Raymond James California Housing Opportunities Fund II	$	2,000	$	1,182	$	20	$	224	$	179	$	45
WNC Institutional Tax Credit  Fund 38, L.P.		1,000		589		—		139		108		31
Merritt Community Capital Corporation Fund XV, L.P.		2,500		1,476		341		271		237		34
California Affordable Housing Fund		2,454		282		—		176		164		12
Total	$	7,954	$	3,529	$	361	$	810	$	688	$	122

	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		Investments		Benefit
Raymond James California Housing Opportunities Fund II	$	2,000	$	1,361	$	45	$	237	$	192	$	45
WNC Institutional Tax Credit  Fund 38, L.P.		1,000		698		73		143		100		43
Merritt Community Capital Corporation Fund XV, L.P.		2,500		1,713		367		266		106		160
California Affordable Housing Fund		2,454		445		—		205		200		5
Total	$	7,954	$	4,217	$	485	$	851	$	598	$	253

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

	For the Years Ended December 31,
	2017				2016				2015
(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	$	176	$	48	$	184	$	53	$	168	$	62
WNC Institutional Tax Credit  Fund 38, L.P.		113		26		107		36		93		27
Merritt Community Capital Corporation Fund XV, L.P.		215		56		206		60		214		58
California Affordable Housing Fund		126		50		158		47		158		43
Total	$	630	$	180	$	655	$	196		633	$	190

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

(Amounts in thousands)	Raymond James				Merritt Community		California
Qualified Affordable Housing Partnerships:	California Housing		WNC Institutional		Capital		Affordable			Total
Anticipated income tax benefit, net less	Opportunities		Tax Credit		Corporation		Housing			Income Tax
amortization of investments	Fund II		Fund 38, L.P.		Fund XV, L.P		Fund			Benefit, Net
2018	$	23	$	21	$	3	$	(17	)	$	30
2019		23		17		4		(14	)		30
2020		22		17		4		(14	)		29
2021		23		16		3		(14	)		28
2022 and thereafter		61		42		9		(43	)		69
Total	$	152	$	113	$	23	$	(102	)	$	186