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Note 5 - Low Income Housing Tax Credit Partnerships - Original Investment in LIHTC Projects (Details) - USD ($)
$ in Thousands
3 Months Ended
Mar. 31, 2021
Mar. 31, 2020
Dec. 31, 2020
Original Investment $ 8,954   $ 8,954
Current Recorded Investment 2,777   2,927
Unfunded Liability Obligation 1,219   1,319
Tax Credits and Benefits 156 $ 154  
Amortization of Investments 150 140  
Net Income Tax Benefit 6 14  
Raymond James California Housing Opportunities Fund II [Member]      
Original Investment 2,000   2,000
Current Recorded Investment 632   676
Unfunded Liability Obligation 16   16
Tax Credits and Benefits 48 50  
Amortization of Investments 44 45  
Net Income Tax Benefit 4 5  
WNC Institutional Tax Credit Fun 38 L.P. [Member]      
Original Investment 1,000   1,000
Current Recorded Investment 290   311
Unfunded Liability Obligation 0   0
Tax Credits and Benefits 24 26  
Amortization of Investments 21 21  
Net Income Tax Benefit 3 5  
Merritt Community Capital Corporation Fund XV, L.P. [Member]      
Original Investment 2,500   2,500
Current Recorded Investment 784   841
Unfunded Liability Obligation 316   316
Tax Credits and Benefits 53 56  
Amortization of Investments 57 54  
Net Income Tax Benefit (4) 2  
California Affordable Housing Fund [Member]      
Original Investment 2,454   2,454
Current Recorded Investment 146   152
Unfunded Liability Obligation 0   0
Tax Credits and Benefits 3 6  
Amortization of Investments 6 10  
Net Income Tax Benefit (3) (4)  
Boston Capital [Member]      
Original Investment 1,000   1,000
Current Recorded Investment 925   947
Unfunded Liability Obligation 887   $ 987
Tax Credits and Benefits 28 16  
Amortization of Investments 22 10  
Net Income Tax Benefit $ 6 $ 6