Note 10 - Credit Quality of Financing Receivables and Allowance for Credit Losses (Tables)

6 Months Ended

Dec. 31, 2015

Credit Quanlity Of Financing Receivables [Abstract]

Impaired Financing Receivables [Table Text Block]

(dollars in thousands)	Commercial Leases		Education Government Non-profit Leases		Commercial & Industrial Loans		Commercial Real Estate Loans		Total Financing Receivable
As of December 31, 2015:
Pass	$	204,516	$	64,354	$	323,639	$	2,124	$	594,633
Special Mention		9,224		468		4,885		-		14,577
Substandard		1,713		-		-		-		1,713
Doubtful		14		4		-		-		18
	$	215,467	$	64,826	$	328,524	$	2,124	$	610,941
Non-accrual	$	1,729	$	4	$	-	$	-	$	1,733
As of June 30, 2015:
Pass	$	219,814	$	69,865	$	234,076	$	7,523	$	531,278
Special Mention		6,080		304		4,910		-		11,294
Substandard		5,435		217		-		-		5,652
Doubtful		14		4		-		-		18
	$	231,343	$	70,390	$	238,986	$	7,523	$	548,242
Non-accrual	$	37	$	4	$	-	$	-	$	41

Past Due Financing Receivables [Table Text Block]

(dollars in thousands)	31-89 Days		Greater Than 90 Days		Total Past Due		Current		Total Financing Receivable		Over 90 Days & Accruing
As of December 31, 2015:
Commercial Leases	$	-	$	1,729	$	1,729	$	213,738	$	215,467	$	-
Education, Government, Non-profit Leases		-		4		4		64,822		64,826		-
Commercial and Industrial Loans		-		-		-		328,524		328,524		-
Commercial Real Estate Loans		-		-		-		2,124		2,124		-
	$	-	$	1,733	$	1,733	$	609,208	$	610,941	$	-
As of June 30, 2015:
Commercial Leases	$	2,733	$	37	$	2,770	$	228,573	$	231,343	$	-
Education, Government, Non-profit Leases		8		4		12		70,378		70,390		-
Commercial and Industrial Loans		-		-		-		238,986		238,986		-
Commercial Real Estate Loans		-		-		-		7,523		7,523		-
	$	2,741	$	41	$	2,782	$	545,460	$	548,242	$	-

Schedule of Valuation Allowance for Impairment of Recognized Servicing Assets [Table Text Block]

(dollars in thousands)	Commercial Leases			Education Government Non-profit Leases			Commercial & Industrial Loans		Commercial Real Estate Loans			Total Financing Receivable
For the three months ended December 31, 2015:
Balance beginning of period	$	2,791		$	817		$	3,236	$	111		$	6,955
Charge-offs		(1,028	)		-			-		-			(1,028	)
Recoveries		1			-			-		-			1
Provision		500			(400	)		525		(50	)		575
Balance end of period	$	2,264		$	417		$	3,761	$	61		$	6,503
For the three months ended December 31, 2014:
Balance beginning of period	$	2,710		$	817		$	1,936	$	111		$	5,574
Charge-offs		-			-			-		-			-
Recoveries		1			-			-		-			1
Provision		(100	)		-			500		-			400
Balance end of period	$	2,611		$	817		$	2,436	$	111		$	5,975
For the six months ended December 31, 2015:
Balance beginning of period	$	2,592		$	817		$	2,936	$	111		$	6,456
Charge-offs		(1,029	)		-			-		-			(1,029	)
Recoveries		1			-			-		-			1
Provision		700			(400	)		825		(50	)		1,075
Balance end of period	$	2,264		$	417		$	3,761	$	61		$	6,503
For the six months ended December 31, 2014:
Balance beginning of period	$	2,510		$	817		$	1,761	$	211		$	5,299
Charge-offs		-			-			-		-			-
Recoveries		1			-			-		-			1
Provision		100			-			675		(100	)		675
Balance end of period	$	2,611		$	817		$	2,436	$	111		$	5,975

(dollars in thousands)	Commercial Leases		Education Government Non-profit Leases		Commercial & Industrial Loans		Commercial Real Estate Loans		Total Financing Receivable
As of December 31, 2015:
Allowance for lease and loan losses
Individually evaluated for impairment	$	236	$	4	$	-	$	-	$	240
Collectively evaluated for impairment		2,028		413		3,761		61		6,263
Total ending allowance balance	$	2,264	$	417	$	3,761	$	61	$	6,503
Finance receivables
Individually evaluated for impairment	$	6,770	$	4	$	-	$	-	$	6,774
Collectively evaluated for impairment		208,697		64,822		328,524		2,124		604,167
Total ending finance receivable balance	$	215,467	$	64,826	$	328,524	$	2,124	$	610,941
As of June 30, 2015:
Allowance for lease and loan losses
Individually evaluated for impairment	$	563	$	58	$	-	$	-	$	621
Collectively evaluated for impairment		2,029		759		2,936		111		5,835
Total ending allowance balance	$	2,592	$	817	$	2,936	$	111	$	6,456
Finance receivables
Individually evaluated for impairment	$	5,449	$	221	$	-	$	-	$	5,670
Collectively evaluated for impairment		225,894		70,169		238,986		7,523		542,572
Total ending finance receivable balance	$	231,343	$	70,390	$	238,986	$	7,523	$	548,242