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Note 5 - Low Income Housing Tax Credit Partnerships - Original Investment in LIHTC Projects (Details) - USD ($)
$ in Thousands
6 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Dec. 31, 2020
Original Investment $ 8,954   $ 8,954
Current Recorded Investment 2,627   2,927
Unfunded Liability Obligation 945   1,319
Tax Credits and Benefits 312 $ 308  
Amortization of Investments 300 285  
Net Income Tax Benefit 12 23  
Raymond James California Housing Opportunities Fund II [Member]      
Original Investment 2,000   2,000
Current Recorded Investment 588   676
Unfunded Liability Obligation 16   16
Tax Credits and Benefits 95 99  
Amortization of Investments 88 90  
Net Income Tax Benefit 7 9  
WNC Institutional Tax Credit Fun 38 L.P. [Member]      
Original Investment 1,000   1,000
Current Recorded Investment 269   311
Unfunded Liability Obligation 0   0
Tax Credits and Benefits 47 52  
Amortization of Investments 42 43  
Net Income Tax Benefit 5 9  
Merritt Community Capital Corporation Fund XV, L.P. [Member]      
Original Investment 2,500   2,500
Current Recorded Investment 728   841
Unfunded Liability Obligation 306   316
Tax Credits and Benefits 107 112  
Amortization of Investments 113 109  
Net Income Tax Benefit (6) 3  
California Affordable Housing Fund [Member]      
Original Investment 2,454   2,454
Current Recorded Investment 140   152
Unfunded Liability Obligation 0   0
Tax Credits and Benefits 7 12  
Amortization of Investments 12 19  
Net Income Tax Benefit (5) (7)  
Boston Capital [Member]      
Original Investment 1,000   1,000
Current Recorded Investment 902   947
Unfunded Liability Obligation 623   $ 987
Tax Credits and Benefits 56 33  
Amortization of Investments 45 24  
Net Income Tax Benefit $ 11 $ 9