Note 20 - Qualified Affordable Housing Partnership Investments (Tables)

12 Months Ended

Dec. 31, 2019

Notes Tables

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

	At December 31, 2019						For the year ended December 31, 2019
	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	$	852	$	22	$	199	$	170	$	29
WNC Institutional Tax Credit Fund 38, L.P.		1,000		400		—		108		89		19
Merritt Community Capital Corporation Fund XV, L.P.		2,500		1,067		316		224		203		21
California Affordable Housing Fund		2,454		210		—		25		29		(4	)
Total	$	7,954	$	2,529	$	338	$	556	$	491	$	65

	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

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

	For the Years Ended December 31,
	2019				2018
(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	$	170	$	29	$	170	$	30
WNC Institutional Tax Credit Fund 38, L.P.		93		15		111		15
Merritt Community Capital Corporation Fund XV, L.P.		192		32		192		34
California Affordable Housing Fund		—		25		5		26
Total	$	455	$	101	$	478	$	105

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
2020	$	14	$	12	$	3	$	(10	)	$	19
2021		19		16		4		(14	)		25
2022		19		14		3		(13	)		23
2023		18		13		3		(36	)		(2	)
2024 and thereafter		16		14		4		—			34
Total	$	86	$	69	$	17	$	(73	)	$	99