Note 22 - Qualified Affordable Housing Partnership Investments (Tables)

12 Months Ended

Dec. 31, 2018

Notes Tables

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

	At December 31, 2018						For the year ended December 31, 2018
	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	$	1,022	$	28	$	200	$	179	$	21
WNC Institutional Tax Credit Fund 38, L.P.		1,000		489		—		126		100		26
Merritt Community Capital Corporation Fund XV, L.P.		2,500		1,270		315		226		206		20
California Affordable Housing Fund		2,454		239		—		31		43		(12	)
Total	$	7,954	$	3,020	$	343	$	583	$	528	$	55

	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	$	227	$	179	$	48
WNC Institutional Tax Credit Fund 38, L.P.		1,000		589		—		131		108		23
Merritt Community Capital Corporation Fund XV, L.P.		2,500		1,476		341		252		237		15
California Affordable Housing Fund		2,454		282		—		171		164		7
Total	$	7,954	$	3,529	$	361	$	781	$	688	$	93

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

	For the Years Ended December 31,
	2018				2017				2016
(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	$	170	$	30	$	176	$	51	$	184	$	54
WNC Institutional Tax Credit Fund 38, L.P.		111		15		114		17		107		36
Merritt Community Capital Corporation Fund XV, L.P.		192		34		200		52		206		60
California Affordable Housing Fund		5		26		126		45		158		47
Total	$	478	$	105	$	616	$	165	$	655	$	197

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

(Amounts in thousands)
Qualified Affordable Housing Partnerships:	Raymond James		WNC Institutional		Merritt Community		California			Total
Anticipated income tax benefit, net less	California Housing		Tax Credit		Capital Corporation		Affordable Housing			Income Tax
amortization of investments	Opportunities Fund II		Fund 38, L.P.		Fund XV, L.P		Fund			Benefit, Net
2019	$	19	$	17	$	4	$	(14	)	$	26
2020		19		17		4		(14	)		26
2021		19		16		4		(14	)		25
2022		19		14		3		(13	)		23
2023 and thereafter		32		27		6		(31	)		34
Total	$	108	$	91	$	21	$	(86	)	$	134