Marlin Business Services (MRLN) 10-Q 2 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	Apr. 24, 2014
Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Document period end date	31-Mar-14	'
Amendment flag	'false	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Current fiscal year end date	'--12-31	'
Entity central index key	'0001260968	'
Entity current reporting status	'Yes	'
Entity filer category	'Accelerated Filer	'
Entity registrant name	'MARLIN BUSINESS SERVICES CORP.	'
Entity voluntary filers	'No	'
Entity well known seasoned issuer	'No	'
Entity common stock shares outstanding	'	12,926,579

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (Unaudited) (USD $)	Mar. 31, 2014	Dec. 31, 2013
ASSETS	'	'
Cash and due from banks	$3,145,000	$3,534,000
Interest-earning deposits with banks	115,450,000	82,119,000
Total cash and cash equivalents	118,595,000	85,653,000
Restricted interest-earning deposits with banks	1,190,000	1,273,000
Securities available for sale (amortized cost of $5.8 million and $4.8 million at September 30, 2013 and December 31, 2012, respectively)	5,480,000	5,387,000
Net investment in leases and loans	600,516,000	597,075,000
Property and equipment, net	2,141,000	2,265,000
Property tax receivables	5,682,000	377,000
Other assets	7,432,000	10,177,000
Total assets	741,036,000	702,207,000
LIABILITIES AND STOCKHOLDERS EQUITY	'	'
Deposits	538,209,000	503,038,000
Other liabilities:	'	'
Sales and property taxes payable	7,229,000	4,035,000
Accounts payable and accrued expenses	12,575,000	14,220,000
Net deferred income tax liability	16,872,000	17,876,000
Total liabilities	574,885,000	539,169,000
Commitments And Contingencies	'	'
Stockholders equity:	'	'
Common Stock, $0.01 par value; 75,000,000 shares authorized; 13,004,687 and 12,774,829 shares issued and outstanding at September 30, 2013 and December 31, 2012, respectively	129,000	130,000
Preferred Stock, $0.01 par value; 5,000,000 shares authorized; none issued	0	0
Additional paid-in capital	91,569,000	91,730,000
Stock subscription receivable	-2,000	-2,000
Accumulated other comprehensive income (loss)	-191,000	-257,000
Retained earnings	74,646,000	71,437,000
Total stockholders equity	166,151,000	163,038,000
Total liabilities and stockholders equity	$741,036,000	$702,207,000

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parentheticals) (Unaudited) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Millions, except Share data, unless otherwise specified
Condensed Consolidated Balance Sheets [Abstract]	'	'
Available-for-sale securities, amortized cost	$5.80	$5.80
Common stock par value	$0.01	$0.01
Common stock shares authorized	75,000,000	75,000,000
Common stock shares issued	12,929,617	12,994,758
Common stock shares outstanding	12,929,617	12,994,758
Preferred stock - par or stated value	$0.01	$0.01
Preferred stock shares authorized	5,000,000	5,000,000
Preferred stock shares issued	0	0

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Condensed Consolidated Statements of Operations (Unaudited)	'	'
Interest income	$16,737	$15,057
Fee income	3,685	3,175
Interest and fee income	20,422	18,232
Interest expense	1,181	1,256
Net interest and fee income	19,241	16,976
Provision for credit losses	1,732	2,164
Net interest and fee income after provision for credit losses	17,509	14,812
Other income:	'	'
Insurance income	1,317	1,140
Other income	382	414
Other income	1,699	1,554
Other expense:	'	'
Salaries and benefits	7,186	6,587
General and administrative	4,189	3,543
Financing related costs	290	239
Other expense	11,665	10,369
Income before income taxes	7,543	5,997
Income tax expense	2,900	2,346
Net income	$4,643	$3,651
Basic earnings per share	$0.36	$0.29
Diluted earnings per share	$0.36	$0.28
Cash dividends declared and paid per share	$0.11	$0.10

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Comprehensive Income	'	'
Net income	$4,643	$3,651
Other Comprehensive Income (Loss)	'	'
Amortization of net deferred losses on cash flow hedge derivatives	0	0
Increase (decrease) in fair value of securities available for sale	107	-23
Tax effect	-41	9
Total other comprehensive income (loss)	66	-14
Comprehensive Income	$4,709	$3,637

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) (USD $)	Total	Common Stock [Member]	Additional Paid In Capital [Member]	Stock Subscription Receivable [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]
In Thousands, except Share data
Balance at Dec. 31, 2012	$174,250	$128	$87,494	($2)	$55	$86,575
Balance, Shares at Dec. 31, 2012	'	12,774,829	'	'	'	'
Issuance of common stock	270	'	270	'	'	'
Issuance of common stock, shares	14,727	14,727	'	'	'	'
Repurchase of common stock	-1,168	-1	-1,167	'	'	'
Repurchase of common stock, shares	-53,988	-53,988	'	'	'	'
Exercise of stock options	1,524	1	1,523	'	'	'
Exercise of stock options, shares	127,957	127,957	'	'	'	'
Excess tax benefits from stock-based payment arrangements	1,052	'	1,052	'	'	'
Stock option compensation recognized	188	'	188	'	'	'
Restricted stock grant	'	2	-2	'	'	'
Restricted stock grant, shares	131,233	131,233	'	'	'	'
Restricted stock compensation recognized	2,372	'	2,372	'	'	'
Net change in unrealized gain/loss on securities available for sale, net of tax	-312	'	'	'	-312	'
Net income	16,231	'	'	'	'	16,231
Cash dividends paid	-31,369	'	'	'	'	-31,369
Balance at Dec. 31, 2013	163,038	130	91,730	-2	-257	71,437
Balance, Shares at Dec. 31, 2013	12,994,758	12,994,758	'	'	'	'
Issuance of common stock	'	0	'	'	'	'
Repurchase of common stock	-1,496	-1	-1,495	'	'	'
Repurchase of common stock, shares	-65,075	-65,075	'	'	'	'
Exercise of stock options	26	'	26	'	'	'
Exercise of stock options, shares	1,284	1,284	'	'	'	'
Excess tax benefits from stock-based payment arrangements	311	'	311	'	'	'
Stock option compensation recognized	4	'	4	'	'	'
Restricted stock grant, shares	-1,350	-1,350	'	'	'	'
Restricted stock compensation recognized	993	'	993	'	'	'
Net change in unrealized gain/loss on securities available for sale, net of tax	66	'	'	'	66	'
Net income	4,643	'	'	'	'	4,643
Cash dividends paid	-1,434	'	'	'	'	-1,434
Balance at Mar. 31, 2014	$166,151	$129	$91,569	($2)	($191)	$74,646
Balance, Shares at Mar. 31, 2014	12,929,617	'	'	'	'	'

Condensed_Consolidated_Stateme3

Condensed Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:	'	'
Net income	$4,643	$3,651
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	396	549
Stock-based compensation	997	841
Excess tax benefits from stock-based payment arrangements	-311	-703
Provision for credit losses	1,732	2,164
Net deferred income taxes	-1,060	574
Amortization of deferred initial direct costs and fees	1,801	1,592
Deferred initial direct costs and fees	-1,597	-1,799
Loss on equipment disposed	554	651
Effect of changes in other operating items:	'	'
Other assets	-2,397	-3,932
Other liabilities	1,569	2,227
Net cash provided by operating activities	6,327	5,815
Cash flows from investing activities:	'	'
Purchases of equipment for direct financing lease contracts and funds used to originate loans	-74,255	-80,944
Principal collections on leases and loans	67,428	54,744
Security deposits collected, net of refunds	-88	-140
Proceeds from the sale of equipment	984	848
Acquisitions of property and equipment	-129	-114
Change in restricted interest-earning deposits with banks	83	1,359
Purchases of securities available for sale	14	-1,017
Net cash provided by (used in) investing activities	-5,963	-25,264
Cash flows from financing activities:	'	'
Increase in deposits	35,171	41,410
Bank facility repayments	0	-10,101
Repurchases of common stock	-1,496	-911
Dividends paid	-1,434	-1,273
Exercise of stock options	26	188
Excess tax benefits from stock-based payment arrangements	311	703
Net cash provided by (used in) financing activities	32,578	30,016
Net increase (decrease) in total cash and cash equivalents	32,942	10,567
Total cash and cash equivalents, beginning of period	85,653	64,970
Total cash and cash equivalents, end of period	118,595	75,537
Supplemental disclosures of cash flow information:	'	'
Cash paid for interest on deposits and borrowings	1,038	891
Net cash paid (received) for income taxes	$1,709	$1,459

The_Company

The Company	3 Months Ended
	Mar. 31, 2014
The Company [Abstract]	'
Organization	'
	NOTE 1 – The Company
	Description
	Marlin Business Services Corp. (“Company”) is a bank holding company and a financial holding company regulated by the Federal Reserve Board under the Bank Holding Company Act. The Company was incorporated in the Commonwealth of Pennsylvania on August 5, 2003. Through its principal operating subsidiary, Marlin Leasing Corporation, the Company provides equipment financing solutions nationwide, primarily to small and mid-sized businesses in a segment of the equipment leasing market commonly referred to in the industry as the “small-ticket” segment. The Company finances over 100 categories of commercial equipment important to its end user customers, including copiers, security systems, computers, telecommunications equipment and certain commercial and industrial equipment. In May 2000, we established AssuranceOne, Ltd., a Bermuda-based, wholly-owned captive insurance subsidiary, which offers property insurance coverage for our lessees’ equipment. Effective March 12, 2008, the Company opened Marlin Business Bank (“MBB”), a commercial bank chartered by the State of Utah and a member of the Federal Reserve System. MBB serves as the Company’s primary funding source through its issuance of Federal Deposit Insurance Corporation (“FDIC”)-insured deposits. Marlin Business Services Corp. is a bank holding company and a financial holding company regulated by the Federal Reserve Board under the Bank Holding Company Act.
	References to the “Company,” “Marlin,” “Registrant,” “we,” “us” and “our” herein refer to Marlin Business Services Corp. and its wholly-owned subsidiaries, unless the context otherwise requires.

Summary_of_Critical_Accounting

Summary of Critical Accounting Policies	3 Months Ended
	Mar. 31, 2014
Summary of Critical Accounting Policies [Abstract]	'
Summary of Critical Accounting Policies	'
	NOTE 2 – Summary of Critical Accounting Policies
	Basis of financial statement presentation. The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. Marlin Leasing Corporation and MBB are managed together as a single business segment and are aggregated for financial reporting purposes as they exhibit similar economic characteristics, share the same leasing portfolio and have one product offering. All intercompany accounts and transactions have been eliminated in consolidation.
	In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all adjustments (consisting of normal recurring items) necessary to present fairly the Company’s financial position at March 31, 2014 and the results of operations for the three-month periods ended March 31, 2014 and 2013, and cash flows for the three-month periods ended March 31, 2014 and 2013. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and note disclosures included in the Company’s Form 10-K filed with the Securities and Exchange Commission (“SEC”) on March 10, 2013. The consolidated results of operations for the three-month periods ended March 31, 2014 and 2013 and the consolidated statements of cash flows for the three-month periods ended March 31, 2014 and 2013 are not necessarily indicative of the results of operations or cash flows for the respective full years or any other period.
	Use of estimates. The preparation of financial statements in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates are used when accounting for income recognition, the residual values of leased equipment, the allowance for credit losses, deferred initial direct costs and fees, late fee receivables, the fair value of financial instruments and income taxes. Actual results could differ from those estimates.
	Interest income. Interest income is recognized under the effective interest method. The effective interest method of income recognition applies a constant rate of interest equal to the internal rate of return on each lease.
	The Company’s lease portfolio consists of homogenous small balance accounts with an average balance less than $10,000 across a large cross section of credit variables such as state, equipment type, obligor, vendor and industry category. These leases generally have similar credit risk characteristics and as a result the Company evaluates the impairment of the lease portfolio on a pooled basis. The Company’s key credit quality indicator is delinquency status. Based on the historical payment behavior of the Company’s lease portfolio as a whole, payments are considered reasonably assured when a lease’s delinquency status is less than 90 days. Therefore, when a lease or loan is 90 days or more delinquent, the contract is classified as non-accrual and interest income recognition is discontinued. Interest income recognition resumes on a contract when the lessee makes payments sufficient to bring the contract’s status to less than 90 days delinquent.
	Modifications to leases are accounted for in accordance with Topic 840 of the Financial Accounting Standards Board Accounting Standards Codification (“FASB ASC”). Modifications resulting in renegotiated leases may include reductions in payment and extensions in term. However, such renegotiated leases are not granted concessions regarding implicit rates or reductions in total amounts due. Modifications may be granted on a one-time basis in situations that indicate the lessee is experiencing a temporary, timing issue and has a high likelihood of success with a revised payment plan. After a modification, a lease’s accrual status is based on compliance with the modified terms.
	Fee income. Fee income consists of fees for delinquent lease and loan payments, cash collected on early termination of leases and net residual income. Net residual income includes income from lease renewals and gains and losses on the realization of residual values of leased equipment disposed at the end of a lease’s term. Residual income is recognized as earned.
	Fee income from delinquent lease payments is recognized on an accrual basis based on anticipated collection rates. At a minimum of every quarter, an analysis of anticipated collection rates is performed based on updates to collection history. Adjustments in the anticipated collection rate assumptions are made as needed based on this analysis. Other fees are recognized when received.
	Insurance income. Insurance income is recognized on an accrual basis as earned over the term of each lease. Generally, insurance payments that are 120 days or more past due are charged against income. Ceding commissions, losses and loss adjustment expenses are recorded in the period incurred and netted against insurance income.
	Other income. Other income includes various administrative transaction fees and fees received from lease syndications, recognized as earned.
	Securities available for sale. Securities available for sale consist of mutual funds and municipal bonds that are measured at fair value on a recurring basis. Unrealized holding gains or losses of all securities available for sale, net of related deferred income taxes, are reported in accumulated other comprehensive income. Fair value measurement is based upon quoted prices in active markets, if available. If quoted prices in active markets are not available, fair values are based on prices obtained from third-party pricing vendors. See Note 8 for more information on fair value measurement of securities.
	Initial direct costs and fees. We defer initial direct costs incurred and fees received to originate our leases and loans in accordance with the Receivables Topic and the Nonrefundable Fees and Other Costs Subtopic of the FASB ASC. The initial direct costs and fees we defer are part of the net investment in leases and loans and are amortized to interest income using the effective interest method. We defer third-party commission costs, as well as certain internal costs directly related to the origination activity. Costs subject to deferral include evaluating each prospective customer’s financial condition, evaluating and recording guarantees and other security arrangements, negotiating terms, preparing and processing documents and closing each transaction. The fees we defer are documentation fees collected at inception. The realization of the initial direct costs, net of fees deferred, is predicated on the net future cash flows generated by our lease and loan portfolios.
	Net investment in leases and loans. As required by U.S. GAAP, the Company uses the direct finance method of accounting to record its direct financing leases and related interest income. At the inception of a lease, the Company records as an asset the aggregate future minimum lease payments receivable, plus the estimated residual value of the leased equipment, less unearned lease income. Residual values are established at lease inception based on our estimate of the expected fair value of the equipment at the end of the lease term. Residual values may be realized at lease termination from lease extensions, sales or other dispositions of leased equipment. Estimates are based on industry data and management’s experience.
	The Company records an estimated residual value at lease inception for all fair market value and fixed purchase option leases based on a percentage of the equipment cost of the asset being leased. The percentages used depend on equipment type and term. In setting estimated residual values, the Company focuses its analysis primarily on the Company’s total historical and expected realization statistics pertaining to sales of equipment. In subsequent evaluations for the impairment of the booked residual values, the Company reviews historical realization statistics including lease renewals and equipment sales. Anticipated renewal income is not included in the determination of fair value. However, it is one of the ways that fair value may be realized at the end of the lease term.
	At the end of an original lease term, lessees may choose to purchase the equipment, renew the lease or return the equipment to the Company. The Company receives income from lease renewals when the lessee elects to retain the equipment longer than the original term of the lease. This income, net of appropriate periodic reductions in the estimated residual values of the related equipment, is included in fee income as net residual income.
	When a lessee elects to return equipment at lease termination, the equipment is transferred to other assets at the lower of its basis or fair market value. The Company generally sells returned equipment to independent third parties, rather than leasing the equipment a second time. The Company does not maintain equipment in other assets for longer than 120 days. Any loss recognized on transferring equipment to other assets and any gain or loss realized on the sale or disposal of equipment to a lessee or to others is included in fee income as net residual income.
	Based on the Company’s experience, the amount of ultimate realization of the residual value tends to relate more to the customer’s election at the end of the lease term to enter into a renewal period, to purchase the leased equipment or to return the leased equipment than it does to the equipment type. Management performs reviews of the estimated residual values and historic realization statistics no less frequently than quarterly and any impairment, if other than temporary, is recognized in the current period.
	Initial direct costs and fees related to lease originations are deferred as part of the investment and amortized over the lease term. Unearned lease income is the amount by which the total lease receivable plus the estimated residual value exceeds the cost of the equipment. Unearned lease income, net of initial direct costs and fees, is recognized as revenue over the lease term using the effective interest method.
	Allowance for credit losses. In accordance with the Contingencies Topic of the FASB ASC, we maintain an allowance for credit losses at an amount sufficient to absorb losses inherent in our existing lease and loan portfolios as of the reporting dates based on our projection of probable net credit losses.
	We generally evaluate our portfolios on a pooled basis, due to their composition of small balance, homogenous accounts with similar general credit risk characteristics, diversified among a large cross-section of variables, including industry, geography, equipment type, obligor and vendor. We consider both quantitative and qualitative factors in determining the allowance for credit losses. Quantitative factors considered include a migration analysis stratified by industry classification, historic delinquencies and charge-offs, and a static pool analysis of historic recoveries. A migration analysis is a technique used to estimate the likelihood that an account will progress through the various delinquency stages and ultimately charge off. As part of our quantitative analysis we may also consider specifically identified pools of leases separately from the migration analysis, whenever certain identified pools are not expected to perform consistently with their credit characteristics or the portfolio as a whole. These lease pools may be analyzed for impairment separately from the migration analysis and a specific reserve established.
	Qualitative factors that may result in further adjustments to the quantitative analysis include items such as forecasting uncertainties, changes in the composition of our lease and loan portfolios (including geography, industry, equipment type and vendor source), seasonality, economic or business conditions and emerging trends, business practices or policies at the reporting date that are different from the periods used in the quantitative analysis.
	The various factors used in the analysis are reviewed periodically, and no less frequently than quarterly. We then establish an allowance for credit losses for the projected probable net credit losses inherent in the portfolio based on this analysis. A provision is charged against earnings to maintain the allowance for credit losses at the appropriate level. Our policy is to charge-off against the allowance the estimated unrecoverable portion of accounts once they reach 121 days delinquent.
	Our projections of probable net credit losses are inherently uncertain, and as a result we cannot predict with certainty the amount of such losses. Changes in economic conditions, the risk characteristics and composition of the portfolio, bankruptcy laws, and other factors could impact our actual and projected net credit losses and the related allowance for credit losses. To the extent we add new leases and loans to our portfolios, or to the degree credit quality is worse than expected, we record expense to increase the allowance for credit losses to reflect the estimated net losses inherent in our portfolios. Actual losses may vary from current estimates.
	Common stock and equity. On November 2, 2007, the Company’s Board of Directors approved a stock repurchase plan. Under the stock repurchase plan, the Company is authorized to repurchase its common stock on the open market. The par value of the shares repurchased is charged to common stock with the excess of the purchase price over par charged against any available additional paid-in capital.
	Stock-based compensation. The Compensation—Stock Compensation Topic of the FASB ASC establishes fair value as the measurement objective in accounting for share-based payment arrangements and requires all entities to apply a fair-value-based measurement method in accounting for share-based payment transactions with employees and non-employees, except for equity instruments held by employee share ownership plans.
	The Company measures stock-based compensation cost at grant date, based on the fair value of the awards ultimately expected to vest. Stock-based compensation expense is recognized on a straight-line basis over the service period. We generally use the Black-Scholes valuation model to measure the fair value of our stock options utilizing various assumptions with respect to expected holding period, risk-free interest rates, stock price volatility and dividend yield. The assumptions are based on management’s judgment concerning future events.
	As required by U.S. GAAP, the Company uses its judgment in estimating the amount of awards that are expected to be forfeited, with subsequent revisions to the assumptions if actual forfeitures differ from those estimates. The vesting of certain restricted shares may be accelerated to a minimum of three years based on achievement of various individual performance measures. Acceleration of expense for awards based on individual performance factors occurs when the achievement of the performance criteria is determined.
	Non-forfeitable dividends paid on shares of restricted stock are recorded to retained earnings for shares that are expected to vest and to compensation expense for shares that are not expected to vest.
	Income taxes. The Income Taxes Topic of the FASB ASC requires the use of the asset and liability method under which deferred taxes are determined based on the estimated future tax effects of differences between the financial statement and tax bases of assets and liabilities, given the provisions of the enacted tax laws. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities and projected future taxable income in making this assessment. Based upon the level of historical taxable income and projections for future taxable income over the periods which the deferred tax assets are deductible, management believes it is more likely than not the Company will realize the benefits of these deductible differences.
	Significant management judgment is required in determining the provision for income taxes, deferred tax assets and liabilities and any necessary valuation allowance recorded against net deferred tax assets. The process involves summarizing temporary differences resulting from the different treatment of items, such as leases, for tax and accounting purposes. These differences result in deferred tax assets and liabilities which are included within the Consolidated Balance Sheets. Management then assesses the likelihood that deferred tax assets will be recovered from future taxable income or tax carry-back availability and, to the extent our management believes recovery is not likely, a valuation allowance is established. To the extent that we establish a valuation allowance in a period, an expense is recorded within the tax provision in the Consolidated Statements of Operations.
	In accordance with U.S. GAAP, uncertain tax positions taken or expected to be taken in a tax return are subject to potential financial statement recognition based on prescribed recognition and measurement criteria. Based on our evaluation, we concluded that there are no significant uncertain tax positions requiring recognition in our financial statements. At March 31, 2014, there have been no material changes to the liability for uncertain tax positions and there are no significant unrecognized tax benefits.
	The periods subject to examination for the Company’s federal return include the 2006 tax year to the present. The Company files state income tax returns in various states which may have different statutes of limitations. Generally, state income tax returns for the years 2006 through the present are subject to examination. The Company has amended its previously filed income tax returns for the years 2006 through 2009, which resulted in the recognition of a net tax receivable of approximately $15.4 million as originally discussed in Note 13 to the Company’s Form 10-K for the year ended December 31, 2010. During 2013, the examination of the federal amended returns was completed. Due to the receipt of federal and state amended tax refunds, the Company has a net tax payable of $ 0.6 million primarily for the interest earned on these refunds.
	The Company records penalties and accrued interest related to taxes, including penalties and interest related to uncertain tax positions, in income tax expense. Such adjustments have historically been minimal and immaterial to our financial results.
	Earnings per share. The Company’s restricted stock awards are paid non-forfeitable common stock dividends and thus meet the criteria of participating securities. Accordingly, earnings per share (“EPS”) is calculated using the two-class method, under which earnings are allocated to both common shares and participating securities. All shares of restricted stock are deducted from the weighted average shares outstanding for the computation of basic EPS.
	Diluted EPS is computed based on the weighted average number of common shares outstanding for the period including the dilutive impact of the exercise or conversion of common stock equivalents, such as stock options, into shares of common stock as if those securities were exercised or converted.
	Recent Accounting Pronouncements. In April 2014, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update 2014-08, Presentation of Financial Statements (Topic 205) and Property, Plant, and Equipment (Topic 360): Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. Under the new guidance, a disposal of a component of an entity or a group of components of an entity is required to be reported in discontinued operations only if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results. This guidance also changes an entity’s requirements when presenting, for each comparative period, the assets and liabilities of a disposal group that includes a discontinued operation. A discontinued operation may include a component of an entity, or a business or nonprofit activity. The guidance is effective interim and annual reporting periods beginning after December 15, 2014. The adoption of the new requirements is not expected to have a material impact on the consolidated earnings, financial position or cash flows of the Company.

Net_Investment_in_Leases_and_L

Net Investment in Leases and Loans	3 Months Ended
	Mar. 31, 2014
Net Investment in Leases and Loans [Abstract]	'
Net Investment in Leases and Loans	'
	NOTE 3 – Net Investment in Leases and Loans
	Net investment in leases and loans consists of the following:
		March 31,		December 31,
		2014		2013
		(Dollars in thousands)
	Minimum lease payments receivable	$	682,852	$	682,081
	Estimated residual value of equipment		27,710		28,396
	Unearned lease income, net of initial direct costs and fees deferred		-100,553		-103,258
	Security deposits		-2,543		-2,631
	Loans, including unamortized deferred fees and costs		1,209		954
	Allowance for credit losses		-8,159		-8,467
		$	600,516	$	597,075
	At March 31, 2014, a total of $11.8 million of minimum lease payments receivable is assigned as collateral for the borrowing facility. At March 31, 2014, there is no amount outstanding under this borrowing facility and the unused borrowing capacity is $75.0 million. In addition, $28.9 million in net investment in leases is pledged as collateral for the secured borrowing capacity at the Federal Reserve Discount Window.
	Initial direct costs net of fees deferred were $10.1 million and $10.3 million as of March 31, 2014 and December 31, 2013, respectively, are netted in unearned income and will be amortized to income using the effective interest method. At March 31, 2014 and December 31, 2013, $22.2 million and $22.7 million, respectively, of the estimated residual value of equipment retained on our Condensed Consolidated Balance Sheets was related to copiers.
	Minimum lease payments receivable under lease contracts and the amortization of unearned lease income, including initial direct costs and fees deferred, are as follows as of March 31, 2014:
		Minimum Lease
		Payments		Income
		Receivable		Amortization
		(Dollars in thousands)
	Period Ending December 31,
	2014	$	221,040	$	42,115
	2015		219,208		33,904
	2016		137,892		16,504
	2017		72,357		6,470
	2018		29,610		1,489
	Thereafter		2,745		71
		$	682,852	$	100,553
	As of March 31, 2014 and December 31, 2013, the Company maintained total finance receivables which were on a non-accrual basis of $1.7 million. As of March 31, 2014 and December 31, 2013, the Company had total finance receivables in which the terms of the original agreements had been renegotiated in the amount of $1.2 million and $0.8 million, respectively. (See Note 4 for income recognition on leases and loans and additional asset quality information.)

Allowance_for_Credit_Losses

Allowance for Credit Losses	3 Months Ended
	Mar. 31, 2014
Allowance For Credit Losses [Abstract]	'
Allowance For Credit Losses	'
	NOTE 4 – Allowance for Credit Losses
	In accordance with the Contingencies Topic of the FASB ASC, we maintain an allowance for credit losses at an amount sufficient to absorb losses inherent in our existing lease and loan portfolios as of the reporting dates based on our estimate of probable net credit losses.
	The table which follows provides activity in the allowance for credit losses and asset quality statistics.
		Three Months Ended				Year Ended
		March 31,				December 31,
		2014		2013		2013
		(Dollars in thousands)
	Allowance for credit losses, beginning of period	$	8,467	$	6,488	$	6,488
	Charge-offs		-2,635		-1,947		-9,499
	Recoveries		595		379		1,861
	Net charge-offs		-2,040		-1,568		-7,638
	Provision for credit losses		1,732		2,164		9,617
	Allowance for credit losses, end of period(1)	$	8,159	$	7,084	$	8,467
	Annualized net charge-offs to average total finance receivables (2)		1.38%		1.25%		1.41%
	Allowance for credit losses to total finance receivables, end of period (2)		1.36%		1.35%		1.42%
	Average total finance receivables (2)	$	589,922	$	502,850	$	540,717
	Total finance receivables, end of period (2)	$	598,590	$	523,475	$	595,253
	Delinquencies greater than 60 days past due	$	3,404	$	3,415	$	3,204
	Delinquencies greater than 60 days past due (3)		0.50%		0.57%		0.47%
	Allowance for credit losses to delinquent accounts greater than 60 days past due (3)		239.69%		207.44%		264.26%
	Non-accrual leases and loans, end of period	$	1,686	$	1,628	$	1,665
	Renegotiated leases and loans, end of period	$	1,239	$	917	$	815
	__________________
	(1) At March 31, 2014, December 31, 2013 and March 31, 2013, there was no allowance for credit losses allocated to loans.
	(2) Total finance receivables include net investment in direct financing leases and loans. For purposes of asset quality and allowance calculations, the effects of (i) the allowance for credit losses and (ii) initial direct costs and fees deferred are excluded.
	(3) Calculated as a percent of total minimum lease payments receivable for leases and as a percent of principal outstanding for loans.
	Net investments in finance receivables are generally charged-off when they are contractually past due for 121 days. Income recognition is discontinued on leases or loans when a default on monthly payment exists for a period of 90 days or more. Income recognition resumes when a lease or loan becomes less than 90 days delinquent. At March 31, 2014, December 31, 2013 and March 31, 2013, there were no finance receivables past due 90 days or more and still accruing.
	Net charge-offs for the three-month period ended March 31, 2014 were $2.0 million (1.38% of average total finance receivables on an annualized basis), compared to $1.9 million (1.30% of average total finance receivables on an annualized basis) for the three-month period ended December 31, 2013 and $1.6 million (1.25% of average total finance receivables on an annualized basis) for the three-month period ended March 31, 2013. The increase in net charge-offs during the three-month period ended March 31, 2014 compared to 2013 is primarily due to the growth in average total finance receivables, the ongoing seasoning of the portfolio as reflected in the mix of origination vintages and the mix of credit profiles. Our key credit quality indicator is delinquency status.

Other_Assets

Other Assets	3 Months Ended
	Mar. 31, 2014
Other Assets [Abstract]	'
Other Assets	'
	NOTE 5 – Other Assets
	Other assets are comprised of the following:
		March 31,		December 31,
		2014		2013
		(Dollars in thousands)
	Accrued fees receivable	$	1,805	$	2,062
	Deferred transaction costs		93		110
	Prepaid expenses		1,844		2,011
	Income taxes receivable		655		2,580
	Other		3,035		3,414
		$	7,432	$	10,177
	During the fourth quarter of 2010, the Company completed an analysis of its deferred tax assets and liabilities. As a result of that analysis, the Company determined that it had over-reported lease revenues in its previously filed federal and state income tax returns. As a result of the planned amendments for the years 2006 through 2009 to claim appropriate refunds, during the fourth quarter of 2010 the Company increased its current income taxes receivable by $15.4 million and recognized a current tax benefit of approximately $0.5 million to reflect interest receivable on such amended returns. During 2011, the Company filed the amended income tax returns for the expected refunds. During 2013, the examination of the federal amended returns was completed. Due to the receipt of federal and state amended tax return refunds and interest, the Company has a net payable of $0.6 million for the interest earned on these refunds.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2014
Commitments and Contingencies [Abstract]	'
Commitments And Contingencies	'
	NOTE 6 – Commitments and Contingencies
	MBB is a member bank in a non-profit, multi-financial institution consortium serving as a catalyst for community development by offering flexible financing for affordable, quality housing to low- and moderate-income residents of Utah and surrounding states. Currently, MBB receives approximately 1.2% participation in each funded loan under the program. MBB records loans in its financial statements when they have been funded or become payable. Such loans help MBB satisfy its obligations under the Community Reinvestment Act of 1977. At March 31, 2014, MBB had an unfunded commitment of $0.9 million for this activity. Unless renewed prior to termination, MBB’s one-year commitment to the consortium will expire in September 2014.
	The Company is involved in legal proceedings, which include claims, litigation and suits arising in the ordinary course of business. In the opinion of management, these actions will not have a material effect on the Company’s consolidated financial position, results of operations or cash flows.
	As of March 31, 2014, the Company leases all five of its office locations including its executive offices in Mt. Laurel, New Jersey, and its offices in or near Atlanta, Georgia; Philadelphia, Pennsylvania; Salt Lake City, Utah; and Sherwood, Oregon. These lease commitments are accounted for as operating leases. The Company has entered into several capital leases to finance corporate property and equipment.
	The following is a schedule of future minimum lease payments for capital and operating leases as of March 31, 2014:
		Future Minimum Lease Payment Obligations
			Capital		Operating
	Period Ending December 31,		Leases		Leases		Total
		(Dollars in thousands)
	2014		$	76	$	1,077	$	1,153
	2015			102		1,234		1,336
	2016			102		1,246		1,348
	2017			77		1,263		1,340
	2018			—		1,279		1,279
	Thereafter			—		1,755		1,755
	Total minimum lease payments		$	357	$	7,854	$	8,211
	Less: amount representing interest			-33
	Present value of minimum lease payments		$	324
	In February 2013, the Company extended its lease agreement on its executive offices in Mount Laurel, New Jersey. The original expiration date of May 2013 was extended to May 2020, with an expected obligation of approximately $1.1 million per year. Concurrently, the Company also entered into a lease agreement for an additional 9,700 square feet at the same location, which commences in June 2014 and expires in May 2020. The expected annual obligation under such lease is approximately $0.2 million per year. These obligations are included in the table above.

Deposits

Deposits	3 Months Ended
	Mar. 31, 2014
Deposits [Abstract]	'
Deposits	'
	NOTE 7 – Deposits
	MBB serves as the Company’s primary funding source. MBB issues fixed-rate FDIC-insured certificates of deposit raised nationally through various brokered deposit relationships and fixed-rate FDIC-insured deposits received from direct sources. On February 23, 2014, MBB began offering FDIC-insured money market deposit accounts (“the MMDA Product”) through participation in a partner bank’s insured savings account product. This brokered deposit product has a variable rate, no maturity date and is offered to the clients of the partner bank and recorded as a single deposit account at MBB. As of March 31, 2014 money market deposit accounts totaled $37.1 million.
	As of March 31, 2014, the remaining scheduled maturities of deposits are as follows:
			Scheduled
			Maturities
			(Dollars in thousands)
	Period Ending December 31,
	2014		$	164,865
	2015			164,884
	2016			94,867
	2017			52,371
	2018			14,984
	Thereafter			9,090
		Total	$	501,061
	Certificates of deposits are time deposits issued in denominations of $250,000 or less. The MMDA Product is also issued to customers in amounts less than $250,000. The FDIC insures deposits up to $250,000 per depositor. The weighted average all-in interest rate of deposits at March 31, 2014 was 0.86%.

Fair_Value_Measurements_and_Di

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments	3 Months Ended
	Mar. 31, 2014
Fair Value Measurements And Disclosures About Fair Value Of Financial Instruments [Abstract]	'
Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments	'
	NOTE 8 – Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments
	Fair Value Measurements
	The Fair Value Measurements and Disclosures Topic of the FASB ASC establishes a framework for measuring fair value and requires certain disclosures about fair value measurements. Its provisions do not apply to fair value measurements for purposes of lease classification and measurement, which is addressed in the Leases Topic of the FASB ASC.
	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the principal or most advantageous market for the asset or liability at the measurement date (exit price). A three-level valuation hierarchy is required for disclosure of fair value measurements based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The level in the fair value hierarchy within which the fair value measurement in its entirety falls is determined based on the lowest level input that is significant to the measurement in its entirety.
	The three levels are defined as follows:
	Level 1 – Inputs to the valuation are unadjusted quoted prices in active markets for identical assets or liabilities.
	Level 2 – Inputs to the valuation may include quoted prices for similar assets and liabilities in active or inactive markets, and inputs other than quoted prices, such as interest rates and yield curves, which are observable for the asset or liability for substantially the full term of the financial instrument.
	Level 3 – Inputs to the valuation are unobservable and significant to the fair value measurement. Level 3 inputs shall be used to measure fair value only to the extent that observable inputs are not available.
	The Company characterizes active markets as those where transaction volumes are sufficient to provide objective pricing information, such as an exchange traded price. Inactive markets are typically characterized by low transaction volumes, and price quotations that vary substantially among market participants or are not based on current information.
	The Company’s balances measured at fair value on a recurring basis include the following as of March 31, 2014 and December 31, 2013:
			31-Mar-14				31-Dec-13
			Fair Value Measurements Using				Fair Value Measurements Using
			Level 1		Level 2		Level 1		Level 2
			(Dollars in thousands)
	Assets
		Securities available for sale	$	3,167	$	2,313	$	3,140	$	2,247
	At this time, the Company has not elected to report any assets and liabilities using the fair value option available under the Financial Instruments Topic of the FASB ASC. There have been no transfers between Level 1 and Level 2 of the fair value hierarchy.
	Disclosures about the Fair Value of Financial Instruments
	The Financial Instruments Topic of the FASB ASC requires the disclosure of the estimated fair value of financial instruments including those financial instruments not measured at fair value on a recurring basis. This requirement excludes certain instruments, such as the net investment in leases and all nonfinancial instruments.
	The fair values shown below have been derived, in part, by management’s assumptions, the estimated amount and timing of future cash flows and estimated discount rates. Valuation techniques involve uncertainties and require assumptions and judgments regarding prepayments, credit risk and discount rates. Changes in these assumptions will result in different valuation estimates. The fair values presented would not necessarily be realized in an immediate sale. Derived fair value estimates cannot necessarily be substantiated by comparison to independent markets or to other companies’ fair value information.
	The following summarizes the carrying amount and estimated fair value of the Company’s financial instruments:
			31-Mar-14				31-Dec-13
			Carrying		Fair		Carrying		Fair
			Amount		Value		Amount		Value
			(Dollars in thousands)
	Financial Assets
		Cash and cash equivalents	$	118,595	$	118,595	$	85,653	$	85,653
		Restricted interest-earning deposits with banks		1,190		1,190		1,273		1,273
		Securities available for sale		5,480		5,480		5,387		5,387
		Loans		1,209		1,209		954		954
	Financial Liabilities
		Deposits		538,209		538,431		503,038		502,937
	The paragraphs which follow describe the methods and assumptions used in estimating the fair values of financial instruments.
	(a) Cash and Cash Equivalents
	The carrying amounts of the Company’s cash and cash equivalents approximate fair value as of March 31, 2014 and December 31, 2013, because they bear interest at market rates and had maturities of less than 90 days at the time of purchase. This fair value measurement is classified as Level 1.
	(b) Restricted Interest-Earning Deposits with Banks
	The Company maintains interest-earning trust accounts related to our secured debt facility. The book value of such accounts is included in restricted interest-earning deposits with banks on the accompanying Consolidated Balance Sheet. These accounts earn a floating market rate of interest which results in a fair value approximating the carrying amount at March 31, 2014 and December 31, 2013. This fair value measurement is classified as Level 1.
	(c) Securities Available for Sale
	Securities available for sale are recorded at fair value on a recurring basis. Fair value measurement is based upon various sources of market pricing. Securities are classified within the fair value hierarchy after giving consideration to the activity level in the market for the security type and the observability of the inputs used to determine the fair value. When available, the Company uses quoted prices in active markets and classifies such instruments within Level 1 of the fair value hierarchy. Level 1 securities include mutual funds. When instruments are traded in secondary markets and quoted market prices do not exist for such securities, the Company relies on prices obtained from third-party pricing vendors and classifies these instruments within Level 2 of the fair value hierarchy. The third-party vendors use a variety of methods when pricing securities that incorporate relevant market data to arrive at an estimate of what a buyer in the marketplace would pay for a security under current market conditions. Level 2 securities include municipal bonds.
	(d) Loans
	Loans are primarily comprised of participating interests acquired through membership in a non-profit, multi-financial institution consortium serving as a catalyst for community development by offering financing for affordable, quality housing to low- and moderate-income residents of Utah and surrounding states.. Such loans help MBB satisfy its obligations under the Community Reinvestment Act of 1977. The fair value of the Company’s loans approximates the carrying amount at March 31, 2014 and December 31, 2013. This estimate was based on recent comparable sales transactions with consideration of current market rates. This fair value measurement is classified as Level 2.
	(e) Deposits
	Deposit liabilities with no defined maturity such as MMDA deposits have a fair value equal to the amount payable on demand at the reporting date (i.e., their carrying amount). Fair value for certificates of deposits is estimated by discounting cash flows at current rates paid by the Company for similar certificates of deposit of the same or similar remaining maturities. This fair value measurement is classified as Level 2.

Earnings_Per_Common_Share_EPS

Earnings Per Common Share ("EPS")	3 Months Ended
	Mar. 31, 2014
Earnings Per Common Share ("EPS") [Abstract]	'
Earnings Per Common Share ("EPS")	'
	NOTE 9 – Earnings Per Common Share
	The Company’s restricted stock awards are paid non-forfeitable common stock dividends and thus meet the criteria of participating securities. Accordingly, EPS has been calculated using the two-class method, under which earnings are allocated to both common stock and participating securities.
	Basic EPS has been computed by dividing net income allocated to common stock by the weighted average common shares used in computing basic EPS. For the computation of basic EPS, all shares of restricted stock have been deducted from the weighted average shares outstanding.
	Diluted EPS has been computed by dividing net income allocated to common stock by the weighted average number of common shares used in computing basic EPS, further adjusted by including the dilutive impact of the exercise or conversion of common stock equivalents, such as stock options, into shares of common stock as if those securities were exercised or converted.
	The following table provides net income and shares used in computing basic and diluted EPS:
			Three Months Ended March 31,
			2014		2013
			(Dollars in thousands, except per-share data)
	Basic EPS
	Net income		$	4,643	$	3,651
		Less: net income allocated to participating securities		-158		-135
	Net income allocated to common stock		$	4,485	$	3,516
	Weighted average common shares outstanding			12,968,323		12,799,915
		Less: Unvested restricted stock awards considered participating securities		-421,643		-497,917
	Adjusted weighted average common shares used in computing basic EPS			12,546,680		12,301,998
	Basic EPS		$	0.36	$	0.29
	Diluted EPS
	Net income allocated to common stock		$	4,485	$	3,516
	Adjusted weighted average common shares used in computing basic EPS			12,546,680		12,301,998
		Add: Effect of dilutive stock options		66,317		92,961
	Adjusted weighted average common shares used in computing diluted EPS			12,612,997		12,394,959
	Diluted EPS		$	0.36	$	0.28
	For the three-month periods ended March 31, 2014 and March 31, 2013, options to purchase 15,698 and 34,138 shares of common stock were not considered in the computation of potential common shares for purposes of diluted EPS, since the exercise prices of the options were greater than the average market price of the Company’s common stock for the respective periods.

Stockholders_Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2014
Stockholders' Equity [Abstract]	'
Stockholders' Equity	'
	NOTE 10 – Stockholders’ Equity
	Stockholders’ Equity
	On November 2, 2007, the Company’s Board of Directors approved a stock repurchase plan. Under this program, the Company is authorized to repurchase up to $15 million in value of its outstanding shares of common stock. This authority may be exercised from time to time and in such amounts as market conditions warrant. Any shares purchased under this plan are returned to the status of authorized but unissued shares of common stock. The repurchases may be made on the open market, in block trades or otherwise. The program may be suspended or discontinued at any time. The repurchases are funded using the Company’s working capital.
	During the three-month period ended March 31, 2014, the Company did not purchase any shares of its common stock in the open market. The Company purchased 231 shares of its common stock at an average cost of $18.52 per share during the three-month period ended March 31, 2013. At March 31, 2014, the Company had $5.1 million remaining in its stock repurchase plan authorized by the Board of Directors.
	In addition to the repurchases described above, pursuant to the 2003 Plan, participants may have shares withheld to cover income taxes. There were 65,075 shares repurchased to cover income tax withholding pursuant to the 2003 Plan during the three-month period ended March 31, 2014, at an average cost of $22.99 per share. There were 42,667 shares repurchased to cover income tax withholding during the three-month period ended March 31, 2013, at an average cost of $21.24 per share.
	Regulatory Capital Requirements
	Through its issuance of FDIC-insured deposits, MBB serves as the Company’s primary funding source. Over time, MBB may offer other products and services to the Company’s customer base. MBB operates as a Utah state-chartered, Federal Reserve member commercial bank, insured by the FDIC. As a state-chartered Federal Reserve member bank, MBB is supervised by both the Federal Reserve Bank of San Francisco and the Utah Department of Financial Institutions.
	MBB is subject to capital adequacy guidelines issued by the Federal Financial Institutions Examination Council (the "FFIEC"). These risk-based capital and leverage guidelines make regulatory capital requirements more sensitive to differences in risk profiles among banking organizations and consider off-balance sheet exposures in determining capital adequacy. The FFIEC and/or the U.S. Congress may determine to increase capital requirements in the future due to the current economic environment. Under the rules and regulations of the FFIEC, at least half of a bank's total capital is required to be "Tier 1 Capital" as defined in the regulations, comprised of common equity, retained earnings and a limited amount of non-cumulative perpetual preferred stock. The remaining capital, "Tier 2 Capital," as defined in the regulations, may consist of other preferred stock, a limited amount of term subordinated debt or a limited amount of the reserve for possible credit losses. The FFIEC has also adopted minimum leverage ratios for banks, which are calculated by dividing Tier 1 Capital by total quarterly average assets. Recognizing that the risk-based capital standards principally address credit risk rather than interest rate, liquidity, operational or other risks, many banks are expected to maintain capital in excess of the minimum standards. The Company plans to provide the necessary capital to maintain MBB at “well-capitalized” status as defined by banking regulations. MBB’s Tier 1 Capital balance at March 31, 2014 was $101.2 million, which met all capital requirements to which MBB is subject and qualified MBB for “well-capitalized” status. Bank holding companies are required to comply with the Federal Reserve Board’s risk-based capital guidelines that require a minimum ratio of total capital to risk-weighted assets of 8%. At least half of the total capital is required to be Tier 1 Capital. In addition to the risk-based capital guidelines, the Federal Reserve Board has adopted a minimum leverage capital ratio under which a bank holding company must maintain a ratio of Tier 1 Capital to average total consolidated assets of at least 3% in the case of a bank holding company which has the highest regulatory examination rating and is not contemplating significant growth or expansion. All other bank holding companies are expected to maintain a leverage capital ratio of at least 4%. At March 31, 2014, Marlin Business Services Corp. also exceeded its regulatory capital requirements and was considered “well-capitalized” as defined by federal banking regulations.
	The following table sets forth the Tier 1 leverage ratio, Tier 1 risk-based capital ratio and total risk-based capital ratio for Marlin Business Services Corp. and MBB at March 31, 2014.
					Minimum Capital				Well-Capitalized Capital
		Actual			Requirement				Requirement
		Ratio		Amount	Ratio	-1	Amount		Ratio		Amount
		(Dollars in thousands)
	Tier 1 Leverage Capital
	Marlin Business Services Corp.	22.94%	$	166,272	4%		$	28,991	5%		$	36,239
	Marlin Business Bank	15.68%	$	101,189	5%		$	32,275	5%		$	32,275
	Tier 1 Risk-based Capital
	Marlin Business Services Corp.	26.07%	$	166,272	4%		$	25,514	6%		$	38,272
	Marlin Business Bank	17.08%	$	101,189	6%		$	35,546	6%		$	35,546
	Total Risk-based Capital
	Marlin Business Services Corp.	27.32%	$	174,248	8%		$	51,029	10%		$	63,786
	Marlin Business Bank	18.33%	$	108,599	15%		$	88,864	10%	-1	$	59,243
	__________________
	(1) MBB is required to maintain “well-capitalized” status and must also maintain a total risk-based capital ratio greater than 15% pursuant to an agreement entered into by and among MBB, the Company, Marlin Leasing Corporation and the FDIC in conjunction with the opening of MBB (the “FDIC Agreement”).
	Prompt Corrective Action. The Federal Deposit Insurance Corporation Improvement Act of 1991 (“FDICIA”) requires the federal regulators to take prompt corrective action against any undercapitalized institution. Five capital categories have been established under federal banking regulations: well-capitalized, adequately capitalized, undercapitalized, significantly undercapitalized and critically undercapitalized. Well-capitalized institutions significantly exceed the required minimum level for each relevant capital measure. Adequately capitalized institutions include depository institutions that meet but do not significantly exceed the required minimum level for each relevant capital measure. Undercapitalized institutions consist of those that fail to meet the required minimum level for one or more relevant capital measures. Significantly undercapitalized characterizes depository institutions with capital levels significantly below the minimum requirements for any relevant capital measure. Critically undercapitalized refers to depository institutions with minimal capital and at serious risk for government seizure.
	Under certain circumstances, a well-capitalized, adequately capitalized or undercapitalized institution may be treated as if the institution were in the next lower capital category. A depository institution is generally prohibited from making capital distributions, including paying dividends, or paying management fees to a holding company if the institution would thereafter be undercapitalized. Institutions that are adequately capitalized but not well-capitalized cannot accept, renew or roll over brokered deposits except with a waiver from the FDIC and are subject to restrictions on the interest rates that can be paid on such deposits. Undercapitalized institutions may not accept, renew or roll over brokered deposits.
	The federal bank regulatory agencies are permitted or, in certain cases, required to take certain actions with respect to institutions falling within one of the three undercapitalized categories. Depending on the level of an institution’s capital, the agency’s corrective powers include, among other things:
	• prohibiting the payment of principal and interest on subordinated debt;
	• prohibiting the holding company from making distributions without prior regulatory approval;
	• placing limits on asset growth and restrictions on activities;
	• placing additional restrictions on transactions with affiliates;
	• restricting the interest rate the institution may pay on deposits;
	• prohibiting the institution from accepting deposits from correspondent banks; and
	• in the most severe cases, appointing a conservator or receiver for the institution.
	A banking institution that is undercapitalized is required to submit a capital restoration plan, and such a plan will not be accepted unless, among other things, the banking institution’s holding company guarantees the plan up to a certain specified amount. Any such guarantee from a depository institution’s holding company is entitled to a priority of payment in bankruptcy.
	Pursuant to the FDIC Agreement entered into in conjunction with the opening of MBB, MBB must keep its total risk-based capital ratio above 15%. MBB’s total risk-based capital ratio of 18.33% at March 31, 2014 exceeded the threshold for “well capitalized” status under the applicable laws and regulations, and also exceeded the 15% minimum total risk-based capital ratio required in the FDIC Agreement.
	Dividends. The Federal Reserve Board has issued policy statements requiring insured banks and bank holding companies to have an established assessment process for maintaining capital commensurate with their overall risk profile. Such assessment process may affect the ability of the organizations to pay dividends. Although generally organizations may pay dividends only out of current operating earnings, dividends may be paid if the distribution is prudent relative to the organization’s financial position and risk profile, after consideration of current and prospective economic conditions.
	In addition to the Company’s regular quarterly dividend, the Company’s Board of Directors declared a special cash dividend of $2.00 per share on September 4, 2013. The special dividend was paid on September 26, 2013 to shareholders of record on the close of business on September 16, 2013, which resulted in a dividend payment of approximately $26.0 million.

StockBased_Compensation

Stock-Based Compensation	3 Months Ended
	Mar. 31, 2014
Stock-Based Compensation [Abstract]	'
Stock-Based Compensation	'
	NOTE 11 – Stock-Based Compensation
	Under the terms of the 2003 Plan, employees, certain consultants and advisors and non-employee members of the Company’s Board of Directors, prior to its expiration in October 2013, had the opportunity to receive incentive and nonqualified grants of stock options, stock appreciation rights, restricted stock and other equity-based awards as approved by the Company’s Board of Directors. In April 2014, the Company’s Board of Directors approved the Company’s 2014 Equity Compensation Plan (the “2014 Plan”), see Note 12 for additional 2014 Plan information. These award programs are used to attract, retain and motivate employees and to encourage individuals in key management roles to retain stock. The Company has a policy of issuing new shares to satisfy awards under its equity compensation plans. Prior to its termination, the aggregate number of shares under the 2003 Plan that were available to be issued pursuant to stock options or restricted stock grants was 4,150,000 with not more than 2,500,000 of such shares available for issuance as restricted stock grants. There were no shares available for future grants under the 2003 Plan as of March 31, 2014, as a result of the 2003 Plan’s October 2013 termination.
	Total stock-based compensation expense was $1.0 million and $0.8 million for the three-month periods ended March 31, 2014 and March 31, 2013, respectively. Excess tax benefits from stock-based payment arrangements decreased cash provided by operating activities and increased cash provided by financing activities by $0.3 million for the three-month period ended March 31, 2014. Excess tax benefits from stock-based payment arrangements decreased cash provided by operating activities and increased cash provided by financing activities by $0.7 million for the three-month period ended March 31, 2013.
	Stock Options
	Option awards are generally granted with an exercise price equal to the market price of the Company’s stock at the date of the grant and have 7- to 10-year contractual terms. All options issued contain service conditions based on the participant’s continued service with the Company and provide for accelerated vesting if there is a change in control as defined in the 2003 Plan. Employee stock options generally vest over four years.
	The Company also issues stock options to non-employee independent directors. These options generally vest in one year.
	There were no stock options granted during either of the three-month periods ended March 31, 2014 and March 31, 2013.
	A summary of option activity for the three-month period ended March 31, 2014 follows:
			Weighted
			Average
		Number of	Exercise Price
	Options	Shares	Per Share
	Outstanding, December 31, 2013	218,917	$	10.4
	Granted	—		—
	Exercised	-1,284		20.35
	Forfeited	—		—
	Expired	-7,029		9.84
	Outstanding, March 31, 2014	210,604		10.36
	During each of the three-month periods ended March 31, 2014 and March 31, 2013, the Company recognized total compensation expense related to options of less than $0.1 million.
	There were 1,284 stock options exercised during the three-month period ended March 31, 2014. There were 15,734 stock options exercised during the three-month period ended March 31, 2013. The total pretax intrinsic values of stock options exercised were less than $0.1 million and $0.2 million for the three-month periods ended March 31, 2014 and March 31, 2013, respectively.
	The following table summarizes information about the stock options outstanding and exercisable as of March 31, 2014.
		Options Outstanding								Options Exercisable
					Weighted	Weighted		Aggregate			Weighted	Weighted		Aggregate
					Average	Average		Intrinsic			Average	Average		Intrinsic
	Range of		Number		Remaining	Exercise		Value		Number	Remaining	Exercise		Value
	Exercise Prices		Outstanding		Life (Years)	Price		(In thousands)		Exercisable	Life (Years)	Price		(In thousands)
	$	7.17 - 9.52	136,905		1.1	$	9.03	$	1,613	59,373	1.3	$	8.38	$	738
	$	12.08 - 12.41	67,784		3.1		12.39		571	31,145	3.1		12.37		263
	$	14.00 - 16.01	3,347		0.2		15.8		17	3,347	0.2		15.8		17
	$	20.35	2,568		0.2		20.35		2	2,568	0.2		20.35		2
			210,604		1.7		10.36	$	2,203	96,433	1.8		10.24	$	1,020
	The aggregate intrinsic value in the preceding table represents the total pretax intrinsic value, based on the Company’s closing stock price of $20.81 as of March 31, 2014, which would have been received by the option holders had all option holders exercised their options as of that date.
	As of March 31, 2014, the total future compensation cost related to non-vested stock options not yet recognized in the Consolidated Statements of Operations was less than $0.1 million and the weighted average period over which these awards are expected to be recognized was 0.1 years. As of March 31, 2014, $0.5 million of additional potential compensation cost related to non-vested stock options has not been recognized due to performance targets not being achieved. However, in certain circumstances, these options may be subject to vesting prior to their expiration dates. The weighted average remaining term of these options is approximately 1.9 years.
	Restricted Stock Awards
	Restricted stock awards provide that, during the applicable vesting periods, the shares awarded may not be sold or transferred by the participant. The vesting period for restricted stock awards generally ranges from three to 10 years. All awards issued contain service conditions based on the participant’s continued service with the Company and provide for accelerated vesting if there is a change in control as defined in the 2003 Plan. The 2014 Plan, if approved by the Company’s shareholders, will contain similar provisions.
	The vesting of certain restricted shares may be accelerated to a minimum of three years based on achievement of various individual performance measures. Acceleration of expense for awards based on individual performance factors occurs when the achievement of the performance criteria is determined.
	In addition, the Company has issued certain shares under a Management Stock Ownership Program. Under this program, restrictions on the shares lapse at the end of 10 years but may lapse (vest) in a minimum of three years if the employee continues in service at the Company and owns a matching number of other common shares in addition to the restricted shares.
	There were no restricted stock awards granted during the three-month period ended March 31, 2014. Vesting was accelerated in 2013 and 2014 on certain awards based on the achievement of certain performance criteria determined annually, as described below.
	The Company also issues restricted stock to non-employee independent directors. These shares generally vest in seven years from the grant date or six months following the director’s termination from Board of Directors service.
	The following table summarizes the activity of the non-vested restricted stock during the three months ended March 31, 2014:
			Weighted
			Average
			Grant-Date
	Non-vested restricted stock	Shares	Fair Value
	Outstanding at December 31, 2013	494,462	$	14.67
	Granted	—		—
	Vested	-183,474		14.97
	Forfeited	-1,350		18.78
	Outstanding at March 31, 2014	309,638		14.47
	There were no restricted stock awards granted during the three-month period ended March 31, 2014. During the three-month period ended March 31, 2013, the Company granted restricted stock awards with a grant date fair value totaling $2.2 million.
	As vesting occurs, or is deemed likely to occur, compensation expense is recognized over the requisite service period and additional paid-in capital is increased. The Company recognized $1.0 million and $0.8 million of compensation expense related to restricted stock for the three-month periods ended March 31, 2014 and March 31, 2013, respectively.
	Of the $1.0 million total compensation expense related to restricted stock for the three-month period ended March 31, 2014, approximately $0.7 million related to accelerated vesting based on achievement of certain performance criteria determined annually. Of the $0.8 million total compensation expense related to restricted stock for the three-month period ended March 31, 2013, approximately $0.5 million related to accelerated vesting, which was also based on the achievement of certain performance criteria determined annually.
	As of March 31, 2014, there was $2.7 million of unrecognized compensation cost related to non-vested restricted stock compensation scheduled to be recognized over a weighted average period of 3.9 years. In the event individual performance targets are achieved, $0.9 million of the unrecognized compensation cost would accelerate to be recognized over a weighted average period of 1.4 years. In addition, certain of the awards granted may result in the issuance of 24,882 additional shares of stock if achievement of certain targets is greater than 100%. The expense related to the additional shares awarded will be dependent on the Company’s stock price when the achievement level is determined.
	The fair value of shares that vested during the three-month periods ended March 31, 2014 and March 31, 2013 was $4.2 million and $1.2 million, respectively.

Subsequent_Events

Subsequent Events	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
Events Subsequent to Year-End	'
	NOTE 12 – Subsequent Events
	The Company declared a dividend of $0.11 per share on April 30, 2014. The quarterly dividend, which is expected to result in a dividend payment of approximately $1.4 million, is scheduled to be paid on May 22, 2014 to shareholders of record on the close of business on May 12, 2014. It represents the Company’s eleventh consecutive quarterly cash dividend. The payment of future dividends will be subject to approval by the Company’s Board of Directors.
	In April 2014, the Company’s Board of Directors approved the Company’s 2014 Equity Compensation Plan (the “2014 Plan”), as defined below, subject to shareholder approval, which provides for the same types of awards as the Company’s 2003 Equity Compensation Plan, as amended (the “2003 Plan”) which expired in October 2013. Conditional upon its approval by shareholders, the 2014 Plan would have 1,200,000 shares available to be issued pursuant to stock options or restricted stock grants, with not more than 1,000,000 of such shares available for issuance as restricted stock grants.

Summary_of_Critical_Accounting1

Summary of Critical Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2014
Summary of Critical Accounting Policies [Abstract]	'
Basis of Accounting, Policy [Policy Text Block]	'
	Basis of financial statement presentation. The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. Marlin Leasing Corporation and MBB are managed together as a single business segment and are aggregated for financial reporting purposes as they exhibit similar economic characteristics, share the same leasing portfolio and have one product offering. All intercompany accounts and transactions have been eliminated in consolidation.
	In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all adjustments (consisting of normal recurring items) necessary to present fairly the Company’s financial position at March 31, 2014 and the results of operations for the three-month periods ended March 31, 2014 and 2013, and cash flows for the three-month periods ended March 31, 2014 and 2013. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and note disclosures included in the Company’s Form 10-K filed with the Securities and Exchange Commission (“SEC”) on March 10, 2013. The consolidated results of operations for the three-month periods ended March 31, 2014 and 2013 and the consolidated statements of cash flows for the three-month periods ended March 31, 2014 and 2013 are not necessarily indicative of the results of operations or cash flows for the respective full years or any other period.
Use of Estimates, Policy [Policy Text Block]	'
	Use of estimates. The preparation of financial statements in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates are used when accounting for income recognition, the residual values of leased equipment, the allowance for credit losses, deferred initial direct costs and fees, late fee receivables, the fair value of financial instruments and income taxes. Actual results could differ from those estimates
Interest Income Recognition, Policy [Policy Text Block]	'
	Interest income. Interest income is recognized under the effective interest method. The effective interest method of income recognition applies a constant rate of interest equal to the internal rate of return on each lease.
	The Company’s lease portfolio consists of homogenous small balance accounts with an average balance less than $10,000 across a large cross section of credit variables such as state, equipment type, obligor, vendor and industry category. These leases generally have similar credit risk characteristics and as a result the Company evaluates the impairment of the lease portfolio on a pooled basis. The Company’s key credit quality indicator is delinquency status. Based on the historical payment behavior of the Company’s lease portfolio as a whole, payments are considered reasonably assured when a lease’s delinquency status is less than 90 days. Therefore, when a lease or loan is 90 days or more delinquent, the contract is classified as non-accrual and interest income recognition is discontinued. Interest income recognition resumes on a contract when the lessee makes payments sufficient to bring the contract’s status to less than 90 days delinquent.
	Modifications to leases are accounted for in accordance with Topic 840 of the Financial Accounting Standards Board Accounting Standards Codification (“FASB ASC”). Modifications resulting in renegotiated leases may include reductions in payment and extensions in term. However, such renegotiated leases are not granted concessions regarding implicit rates or reductions in total amounts due. Modifications may be granted on a one-time basis in situations that indicate the lessee is experiencing a temporary, timing issue and has a high likelihood of success with a revised payment plan. After a modification, a lease’s accrual status is based on compliance with the modified terms.
Fee Income and Other Income, Policy [Policy Text Block]	'
	Fee income. Fee income consists of fees for delinquent lease and loan payments, cash collected on early termination of leases and net residual income. Net residual income includes income from lease renewals and gains and losses on the realization of residual values of leased equipment disposed at the end of a lease’s term. Residual income is recognized as earned.
	Fee income from delinquent lease payments is recognized on an accrual basis based on anticipated collection rates. At a minimum of every quarter, an analysis of anticipated collection rates is performed based on updates to collection history. Adjustments in the anticipated collection rate assumptions are made as needed based on this analysis. Other fees are recognized when received.
	Other income. Other income includes various administrative transaction fees and fees received from lease syndications, recognized as earned.
Insurance Income Recognition, Policy [Policy Text Block]	'
	Insurance income. Insurance income is recognized on an accrual basis as earned over the term of each lease. Generally, insurance payments that are 120 days or more past due are charged against income. Ceding commissions, losses and loss adjustment expenses are recorded in the period incurred and netted against insurance income.
Securities Available for Sale, Policy [Policy Text Block]	'
	Securities available for sale. Securities available for sale consist of mutual funds and municipal bonds that are measured at fair value on a recurring basis. Unrealized holding gains or losses of all securities available for sale, net of related deferred income taxes, are reported in accumulated other comprehensive income. Fair value measurement is based upon quoted prices in active markets, if available. If quoted prices in active markets are not available, fair values are based on prices obtained from third-party pricing vendors. See Note 8 for more information on fair value measurement of securities.
Initial Direct Costs and Fees, Policy [Policy Text Block]	'
	Initial direct costs and fees. We defer initial direct costs incurred and fees received to originate our leases and loans in accordance with the Receivables Topic and the Nonrefundable Fees and Other Costs Subtopic of the FASB ASC. The initial direct costs and fees we defer are part of the net investment in leases and loans and are amortized to interest income using the effective interest method. We defer third-party commission costs, as well as certain internal costs directly related to the origination activity. Costs subject to deferral include evaluating each prospective customer’s financial condition, evaluating and recording guarantees and other security arrangements, negotiating terms, preparing and processing documents and closing each transaction. The fees we defer are documentation fees collected at inception. The realization of the initial direct costs, net of fees deferred, is predicated on the net future cash flows generated by our lease and loan portfolios.
Net Investment in Leases and Loans, Policy [Policy Text Block]	'
	Net investment in leases and loans. As required by U.S. GAAP, the Company uses the direct finance method of accounting to record its direct financing leases and related interest income. At the inception of a lease, the Company records as an asset the aggregate future minimum lease payments receivable, plus the estimated residual value of the leased equipment, less unearned lease income. Residual values are established at lease inception based on our estimate of the expected fair value of the equipment at the end of the lease term. Residual values may be realized at lease termination from lease extensions, sales or other dispositions of leased equipment. Estimates are based on industry data and management’s experience.
	The Company records an estimated residual value at lease inception for all fair market value and fixed purchase option leases based on a percentage of the equipment cost of the asset being leased. The percentages used depend on equipment type and term. In setting estimated residual values, the Company focuses its analysis primarily on the Company’s total historical and expected realization statistics pertaining to sales of equipment. In subsequent evaluations for the impairment of the booked residual values, the Company reviews historical realization statistics including lease renewals and equipment sales. Anticipated renewal income is not included in the determination of fair value. However, it is one of the ways that fair value may be realized at the end of the lease term.
	At the end of an original lease term, lessees may choose to purchase the equipment, renew the lease or return the equipment to the Company. The Company receives income from lease renewals when the lessee elects to retain the equipment longer than the original term of the lease. This income, net of appropriate periodic reductions in the estimated residual values of the related equipment, is included in fee income as net residual income.
	When a lessee elects to return equipment at lease termination, the equipment is transferred to other assets at the lower of its basis or fair market value. The Company generally sells returned equipment to independent third parties, rather than leasing the equipment a second time. The Company does not maintain equipment in other assets for longer than 120 days. Any loss recognized on transferring equipment to other assets and any gain or loss realized on the sale or disposal of equipment to a lessee or to others is included in fee income as net residual income.
	Based on the Company’s experience, the amount of ultimate realization of the residual value tends to relate more to the customer’s election at the end of the lease term to enter into a renewal period, to purchase the leased equipment or to return the leased equipment than it does to the equipment type. Management performs reviews of the estimated residual values and historic realization statistics no less frequently than quarterly and any impairment, if other than temporary, is recognized in the current period.
	Initial direct costs and fees related to lease originations are deferred as part of the investment and amortized over the lease term. Unearned lease income is the amount by which the total lease receivable plus the estimated residual value exceeds the cost of the equipment. Unearned lease income, net of initial direct costs and fees, is recognized as revenue over the lease term using the effective interest method.
Allowance for Credit Losses, Policy [Policy Text Block]	'
	Allowance for credit losses. In accordance with the Contingencies Topic of the FASB ASC, we maintain an allowance for credit losses at an amount sufficient to absorb losses inherent in our existing lease and loan portfolios as of the reporting dates based on our projection of probable net credit losses.
	We generally evaluate our portfolios on a pooled basis, due to their composition of small balance, homogenous accounts with similar general credit risk characteristics, diversified among a large cross-section of variables, including industry, geography, equipment type, obligor and vendor. We consider both quantitative and qualitative factors in determining the allowance for credit losses. Quantitative factors considered include a migration analysis stratified by industry classification, historic delinquencies and charge-offs, and a static pool analysis of historic recoveries. A migration analysis is a technique used to estimate the likelihood that an account will progress through the various delinquency stages and ultimately charge off. As part of our quantitative analysis we may also consider specifically identified pools of leases separately from the migration analysis, whenever certain identified pools are not expected to perform consistently with their credit characteristics or the portfolio as a whole. These lease pools may be analyzed for impairment separately from the migration analysis and a specific reserve established.
	Qualitative factors that may result in further adjustments to the quantitative analysis include items such as forecasting uncertainties, changes in the composition of our lease and loan portfolios (including geography, industry, equipment type and vendor source), seasonality, economic or business conditions and emerging trends, business practices or policies at the reporting date that are different from the periods used in the quantitative analysis.
	The various factors used in the analysis are reviewed periodically, and no less frequently than quarterly. We then establish an allowance for credit losses for the projected probable net credit losses inherent in the portfolio based on this analysis. A provision is charged against earnings to maintain the allowance for credit losses at the appropriate level. Our policy is to charge-off against the allowance the estimated unrecoverable portion of accounts once they reach 121 days delinquent.
	Our projections of probable net credit losses are inherently uncertain, and as a result we cannot predict with certainty the amount of such losses. Changes in economic conditions, the risk characteristics and composition of the portfolio, bankruptcy laws, and other factors could impact our actual and projected net credit losses and the related allowance for credit losses. To the extent we add new leases and loans to our portfolios, or to the degree credit quality is worse than expected, we record expense to increase the allowance for credit losses to reflect the estimated net losses inherent in our portfolios. Actual losses may vary from current estimates.
Common Stock and Equity, Policy [Policy Text Block]	'
	Common stock and equity. On November 2, 2007, the Company’s Board of Directors approved a stock repurchase plan. Under the stock repurchase plan, the Company is authorized to repurchase its common stock on the open market. The par value of the shares repurchased is charged to common stock with the excess of the purchase price over par charged against any available additional paid-in capital.
Stock-based Compensation, Policy [Policy Text Block]	'
	Stock-based compensation. The Compensation—Stock Compensation Topic of the FASB ASC establishes fair value as the measurement objective in accounting for share-based payment arrangements and requires all entities to apply a fair-value-based measurement method in accounting for share-based payment transactions with employees and non-employees, except for equity instruments held by employee share ownership plans.
	The Company measures stock-based compensation cost at grant date, based on the fair value of the awards ultimately expected to vest. Stock-based compensation expense is recognized on a straight-line basis over the service period. We generally use the Black-Scholes valuation model to measure the fair value of our stock options utilizing various assumptions with respect to expected holding period, risk-free interest rates, stock price volatility and dividend yield. The assumptions are based on management’s judgment concerning future events.
	As required by U.S. GAAP, the Company uses its judgment in estimating the amount of awards that are expected to be forfeited, with subsequent revisions to the assumptions if actual forfeitures differ from those estimates. The vesting of certain restricted shares may be accelerated to a minimum of three years based on achievement of various individual performance measures. Acceleration of expense for awards based on individual performance factors occurs when the achievement of the performance criteria is determined.
	Non-forfeitable dividends paid on shares of restricted stock are recorded to retained earnings for shares that are expected to vest and to compensation expense for shares that are not expected to vest.
Income Taxes, Policy [Policy Text Block]	'
	Income taxes. The Income Taxes Topic of the FASB ASC requires the use of the asset and liability method under which deferred taxes are determined based on the estimated future tax effects of differences between the financial statement and tax bases of assets and liabilities, given the provisions of the enacted tax laws. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities and projected future taxable income in making this assessment. Based upon the level of historical taxable income and projections for future taxable income over the periods which the deferred tax assets are deductible, management believes it is more likely than not the Company will realize the benefits of these deductible differences.
	Significant management judgment is required in determining the provision for income taxes, deferred tax assets and liabilities and any necessary valuation allowance recorded against net deferred tax assets. The process involves summarizing temporary differences resulting from the different treatment of items, such as leases, for tax and accounting purposes. These differences result in deferred tax assets and liabilities which are included within the Consolidated Balance Sheets. Management then assesses the likelihood that deferred tax assets will be recovered from future taxable income or tax carry-back availability and, to the extent our management believes recovery is not likely, a valuation allowance is established. To the extent that we establish a valuation allowance in a period, an expense is recorded within the tax provision in the Consolidated Statements of Operations.
	In accordance with U.S. GAAP, uncertain tax positions taken or expected to be taken in a tax return are subject to potential financial statement recognition based on prescribed recognition and measurement criteria. Based on our evaluation, we concluded that there are no significant uncertain tax positions requiring recognition in our financial statements. At March 31, 2014, there have been no material changes to the liability for uncertain tax positions and there are no significant unrecognized tax benefits.
	The periods subject to examination for the Company’s federal return include the 2006 tax year to the present. The Company files state income tax returns in various states which may have different statutes of limitations. Generally, state income tax returns for the years 2006 through the present are subject to examination. The Company has amended its previously filed income tax returns for the years 2006 through 2009, which resulted in the recognition of a net tax receivable of approximately $15.4 million as originally discussed in Note 13 to the Company’s Form 10-K for the year ended December 31, 2010. During 2013, the examination of the federal amended returns was completed. Due to the receipt of federal and state amended tax refunds, the Company has a net tax payable of $ 0.6 million primarily for the interest earned on these refunds.
	The Company records penalties and accrued interest related to taxes, including penalties and interest related to uncertain tax positions, in income tax expense. Such adjustments have historically been minimal and immaterial to our financial results.
Earnings Per Share, Policy [Policy Text Block]	'
	Earnings per share. The Company’s restricted stock awards are paid non-forfeitable common stock dividends and thus meet the criteria of participating securities. Accordingly, earnings per share (“EPS”) is calculated using the two-class method, under which earnings are allocated to both common shares and participating securities. All shares of restricted stock are deducted from the weighted average shares outstanding for the computation of basic EPS.
	Diluted EPS is computed based on the weighted average number of common shares outstanding for the period including the dilutive impact of the exercise or conversion of common stock equivalents, such as stock options, into shares of common stock as if those securities were exercised or converted.

Net_Investment_in_Leases_and_L1

Net Investment in Leases and Loans (Tables)	3 Months Ended
	Mar. 31, 2014
Net Investment in Leases and Loans [Abstract]	'
Components of Net Investment in Leases and Loans [Table Text Block]	'
		March 31,		December 31,
		2014		2013
		(Dollars in thousands)
	Minimum lease payments receivable	$	682,852	$	682,081
	Estimated residual value of equipment		27,710		28,396
	Unearned lease income, net of initial direct costs and fees deferred		-100,553		-103,258
	Security deposits		-2,543		-2,631
	Loans, including unamortized deferred fees and costs		1,209		954
	Allowance for credit losses		-8,159		-8,467
		$	600,516	$	597,075
Schedule of Future Minimum Lease Payments Receivable and Amortization of Unearned Lease Income [Table Text Block]	'
		Minimum Lease
		Payments		Income
		Receivable		Amortization
		(Dollars in thousands)
	Period Ending December 31,
	2014	$	221,040	$	42,115
	2015		219,208		33,904
	2016		137,892		16,504
	2017		72,357		6,470
	2018		29,610		1,489
	Thereafter		2,745		71
		$	682,852	$	100,553

Allowance_for_Credit_Losses_Ta

Allowance for Credit Losses (Tables)	3 Months Ended
	Mar. 31, 2014
Allowance For Credit Losses [Abstract]	'
Allowance for Credit Losses on Finance Receivables [Table Text Block]	'
		Three Months Ended				Year Ended
		March 31,				December 31,
		2014		2013		2013
		(Dollars in thousands)
	Allowance for credit losses, beginning of period	$	8,467	$	6,488	$	6,488
	Charge-offs		-2,635		-1,947		-9,499
	Recoveries		595		379		1,861
	Net charge-offs		-2,040		-1,568		-7,638
	Provision for credit losses		1,732		2,164		9,617
	Allowance for credit losses, end of period(1)	$	8,159	$	7,084	$	8,467
	Annualized net charge-offs to average total finance receivables (2)		1.38%		1.25%		1.41%
	Allowance for credit losses to total finance receivables, end of period (2)		1.36%		1.35%		1.42%
	Average total finance receivables (2)	$	589,922	$	502,850	$	540,717
	Total finance receivables, end of period (2)	$	598,590	$	523,475	$	595,253
	Delinquencies greater than 60 days past due	$	3,404	$	3,415	$	3,204
	Delinquencies greater than 60 days past due (3)		0.50%		0.57%		0.47%
	Allowance for credit losses to delinquent accounts greater than 60 days past due (3)		239.69%		207.44%		264.26%
	Non-accrual leases and loans, end of period	$	1,686	$	1,628	$	1,665
	Renegotiated leases and loans, end of period	$	1,239	$	917	$	815

Other_Assets_Tables

Other Assets (Tables)	3 Months Ended
	Mar. 31, 2014
Prepaid Expense and Other Assets [Abstract]	'
Schedule of Other Assets [Table Text Block]	'
		March 31,		December 31,
		2014		2013
		(Dollars in thousands)
	Accrued fees receivable	$	1,805	$	2,062
	Deferred transaction costs		93		110
	Prepaid expenses		1,844		2,011
	Income taxes receivable		655		2,580
	Other		3,035		3,414
		$	7,432	$	10,177

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2014
Capital And Operating Leases Future Minimum Payments Due Table [Abstract]	'
Schedule Of Future Minimum Rental Payments For Capital And Operating Leases [Table Text Block]	'
		Future Minimum Lease Payment Obligations
			Capital		Operating
	Period Ending December 31,		Leases		Leases		Total
		(Dollars in thousands)
	2014		$	76	$	1,077	$	1,153
	2015			102		1,234		1,336
	2016			102		1,246		1,348
	2017			77		1,263		1,340
	2018			—		1,279		1,279
	Thereafter			—		1,755		1,755
	Total minimum lease payments		$	357	$	7,854	$	8,211
	Less: amount representing interest			-33
	Present value of minimum lease payments		$	324

Deposits_Tables

Deposits (Tables)	3 Months Ended
	Mar. 31, 2014
Contractual Maturities of Time Deposits [Abstract]	'
Contractual Maturities Of Time Deposits [Table Text Block]	'
			Scheduled
			Maturities
			(Dollars in thousands)
	Period Ending December 31,
	2014		$	164,865
	2015			164,884
	2016			94,867
	2017			52,371
	2018			14,984
	Thereafter			9,090
		Total	$	501,061

Fair_Value_Measurements_and_Di1

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2014
Fair Value Measurements And Disclosures About Fair Value Of Financial Instruments [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on a Recurring Basis [Table Text Block]	'
			31-Mar-14				31-Dec-13
			Fair Value Measurements Using				Fair Value Measurements Using
			Level 1		Level 2		Level 1		Level 2
			(Dollars in thousands)
	Assets
		Securities available for sale	$	3,167	$	2,313	$	3,140	$	2,247
Schedule of Carrying Amount and Estimated Fair Value of Financial Instruments [Table Text Block]	'
			31-Mar-14				31-Dec-13
			Carrying		Fair		Carrying		Fair
			Amount		Value		Amount		Value
			(Dollars in thousands)
	Financial Assets
		Cash and cash equivalents	$	118,595	$	118,595	$	85,653	$	85,653
		Restricted interest-earning deposits with banks		1,190		1,190		1,273		1,273
		Securities available for sale		5,480		5,480		5,387		5,387
		Loans		1,209		1,209		954		954
	Financial Liabilities
		Deposits		538,209		538,431		503,038		502,937

Earnings_Per_Common_Share_Tabl

Earnings Per Common Share (Tables)	3 Months Ended
	Mar. 31, 2014
Earnings Per Common Share ("EPS") [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	'
			Three Months Ended March 31,
			2014		2013
			(Dollars in thousands, except per-share data)
	Basic EPS
	Net income		$	4,643	$	3,651
		Less: net income allocated to participating securities		-158		-135
	Net income allocated to common stock		$	4,485	$	3,516
	Weighted average common shares outstanding			12,968,323		12,799,915
		Less: Unvested restricted stock awards considered participating securities		-421,643		-497,917
	Adjusted weighted average common shares used in computing basic EPS			12,546,680		12,301,998
	Basic EPS		$	0.36	$	0.29
	Diluted EPS
	Net income allocated to common stock		$	4,485	$	3,516
	Adjusted weighted average common shares used in computing basic EPS			12,546,680		12,301,998
		Add: Effect of dilutive stock options		66,317		92,961
	Adjusted weighted average common shares used in computing diluted EPS			12,612,997		12,394,959
	Diluted EPS		$	0.36	$	0.28

Stockholders_Equity_Tables

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2014
Stockholders' Equity [Abstract]	'
Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table Text Block]	'
					Minimum Capital				Well-Capitalized Capital
		Actual			Requirement				Requirement
		Ratio		Amount	Ratio	-1	Amount		Ratio		Amount
		(Dollars in thousands)
	Tier 1 Leverage Capital
	Marlin Business Services Corp.	22.94%	$	166,272	4%		$	28,991	5%		$	36,239
	Marlin Business Bank	15.68%	$	101,189	5%		$	32,275	5%		$	32,275
	Tier 1 Risk-based Capital
	Marlin Business Services Corp.	26.07%	$	166,272	4%		$	25,514	6%		$	38,272
	Marlin Business Bank	17.08%	$	101,189	6%		$	35,546	6%		$	35,546
	Total Risk-based Capital
	Marlin Business Services Corp.	27.32%	$	174,248	8%		$	51,029	10%		$	63,786
	Marlin Business Bank	18.33%	$	108,599	15%		$	88,864	10%	-1	$	59,243

StockBased_Compensation_Tables

Stock-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2014
Stock-Based Compensation [Abstract]	'
Schedule of Stock-based Compensation, Stock Options Activity [Table Text Block]	'
			Weighted
			Average
		Number of	Exercise Price
	Options	Shares	Per Share
	Outstanding, December 31, 2013	218,917	$	10.4
	Granted	—		—
	Exercised	-1,284		20.35
	Forfeited	—		—
	Expired	-7,029		9.84
	Outstanding, March 31, 2014	210,604		10.36
Schedule of Stock-based Compensation, Options Outstanding and Exercisable under Stock Option Plans, by Exercise Price Range [Table Text Block]	'
		Options Outstanding								Options Exercisable
					Weighted	Weighted		Aggregate			Weighted	Weighted		Aggregate
					Average	Average		Intrinsic			Average	Average		Intrinsic
	Range of		Number		Remaining	Exercise		Value		Number	Remaining	Exercise		Value
	Exercise Prices		Outstanding		Life (Years)	Price		(In thousands)		Exercisable	Life (Years)	Price		(In thousands)
	$	7.17 - 9.52	136,905		1.1	$	9.03	$	1,613	59,373	1.3	$	8.38	$	738
	$	12.08 - 12.41	67,784		3.1		12.39		571	31,145	3.1		12.37		263
	$	14.00 - 16.01	3,347		0.2		15.8		17	3,347	0.2		15.8		17
	$	20.35	2,568		0.2		20.35		2	2,568	0.2		20.35		2
			210,604		1.7		10.36	$	2,203	96,433	1.8		10.24	$	1,020
Schedule of Stock-based Compensation, Restricted Stock Activity [Table Text Block]	'
			Weighted
			Average
			Grant-Date
	Non-vested restricted stock	Shares	Fair Value
	Outstanding at December 31, 2013	494,462	$	14.67
	Granted	—		—
	Vested	-183,474		14.97
	Forfeited	-1,350		18.78
	Outstanding at March 31, 2014	309,638		14.47

The_Company_Narrative_Details

The Company (Narrative) (Details)	3 Months Ended
	Mar. 31, 2014
	Number
More than [Member]	'
Entity Information [Line Items]	'
Categories of commercial equipment	100
Assurance One Ltd [Member]	'
Entity Information [Line Items]	'
Entity Incorporation, State Country Name	'Bermuda
Entity Incorporation, Date of Incorporation	31-May-00
Marlin Business Bank [Member]	'
Entity Information [Line Items]	'
Entity Incorporation, State Country Name	'Utah
Entity Incorporation, Date of Incorporation	12-Mar-08
Marlin Business Services Corp [Member]	'
Entity Information [Line Items]	'
Entity Incorporation, State Country Name	'Pennsylvania
Entity Incorporation, Date of Incorporation	5-Aug-03

Accounting_Policies_Narratives

Accounting Policies (Narratives) (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Dec. 31, 2010	Sep. 30, 2013
Information Pertaining to Income Tax Receivable [Line Items]	'	'	'
Income Tax Amendment Tax Receivable Increase	'	$15,400,000	'
Net Tax Liability Remaining Related to Amended Returns	'	'	0
Accrued Income Taxes Payable Remaining Related to Amended Returns	600,000	'	800,000
Revenue Recognition [Abstract]	'	'	'
Average Balance During Period Of Leases Held In Portfolio	10,000	'	'
Threshold Period Past Due For Recognition Of Interest Income	'90 days	'	'
Financing Receivable, Recorded Investment, Aging [Abstract]	'	'	'
Threshold Period Past Due for Write-off of Financing Receivable	'121 days	'	'
Returned Equipment [Abstract]	'	'	'
Threshold to hold returned equipment	'120 days	'	'
Minimum [Member]	'	'	'
Information Pertaining to Income Tax Receivable [Line Items]	'	'	'
Years for which tax return has been amended	'2006	'	'
Maximum [Member]	'	'	'
Information Pertaining to Income Tax Receivable [Line Items]	'	'	'
Years for which tax return has been amended	'2009	'	'
Federal [Member]	'	'	'
Information Pertaining to Income Tax Receivable [Line Items]	'	'	'
Income Tax Receivable Remaining Related to Amended Returns	'	'	600,000
Federal [Member] | Minimum [Member]	'	'	'
Information Pertaining to Income Tax Receivable [Line Items]	'	'	'
Income Tax Examination, Year under Examination	'2006	'	'
State and Local Jurisdictions [Member]	'	'	'
Information Pertaining to Income Tax Receivable [Line Items]	'	'	'
Income Tax Receivable Remaining Related to Amended Returns	'	'	$300,000
State and Local Jurisdictions [Member] | Minimum [Member]	'	'	'
Information Pertaining to Income Tax Receivable [Line Items]	'	'	'
Income Tax Examination, Year under Examination	'2006	'	'

Net_Investment_in_Leases_and_L2

Net Investment in Leases and Loans (Narratives) (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013
Net Investment in Leases and Loans [Abstract]	'	'	'
Net Investment in Leases, Initial Direct Costs	$10,100,000	$10,300,000	'
Product Information [Line Items]	'	'	'
Estimated Residual Value of Equipment	27,710,000	28,396,000	'
Loans and Leases Receivable, Collateral for Secured Borrowings	11,800,000	'	'
Non-accrual leases and loans, end of period	1,686,000	1,665,000	1,628,000
Renegotiated leases and loans, end of period	1,239,000	815,000	917,000
Debt Instrument, Unused Borrowing Capacity, Amount	75,000,000	'	'
Debt Instrument, Debt Default, Amount	0	'	'
Leases Pledged as Collateral [Member]	'	'	'
Product Information [Line Items]	'	'	'
Loans and Leases Receivable, Collateral for Secured Borrowings	28,900,000	'	'
Copier Product [Member]	'	'	'
Product Information [Line Items]	'	'	'
Estimated Residual Value of Equipment	$22,200,000	$22,700,000	'

Net_Investment_in_Leases_and_L3

Net Investment in Leases and Loans (Net Investment Components) (Details) (USD $)	Mar. 31, 2014		Dec. 31, 2013		Mar. 31, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified
Net Investment in Leases and Loans [Abstract]	'		'		'		'
Minimum lease payments receivable	$682,852		$682,081		'		'
Estimated Residual Value of Equipment	27,710		28,396		'		'
Unearned Lease Income, Including Initial Direct Costs and Fees Deferred	-100,553		-103,258		'		'
Security Deposits	-2,543		-2,631		'		'
Loans, Including Unamortized Deferred Fees and Costs	1,209		954		'		'
Allowance for Credit Losses	-8,159	[1]	-8,467	[1]	-7,084	[1]	-6,488
Net investment in leases and loans	$600,516		$597,075		'		'
[1]	At March 31, 2014, December 31, 2013 and March 31, 2013, there was no allowance for credit losses allocated to loans.

Net_Investment_in_Leases_and_L4

Net Investment in Leases and Loans (Future Minimum Lease Payments Receivable Schedule) (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Future Minimum Lease Payments Receivable Schedule [Abstract]	'	'
2014	$221,040	'
2015	219,208	'
2016	137,892	'
2017	72,357	'
2018	29,610	'
Thereafter	2,745	'
Minimum Lease Payments Receivable	682,852	682,081
Future Scheduled Income Amortization [Abstract]	'	'
2014	42,115	'
2015	33,904	'
2016	16,504	'
2017	6,470	'
2018	1,489	'
Thereafter	71	'
Unearned Lease Income, Including Initial Direct Costs and Fees Deferred	$100,553	$103,258

Allowance_for_Credit_Losses_Na

Allowance for Credit Losses (Narratives) (Details) (USD $)	3 Months Ended						12 Months Ended
	Mar. 31, 2014		Dec. 31, 2013		Mar. 31, 2013		Dec. 31, 2013		Dec. 31, 2012
Allowance for Credit Losses [Line Items]	'		'		'		'		'
Loans and Leases Receivable, Allowance	$8,159,000	[1]	$8,467,000	[1]	$7,084,000	[1]	$8,467,000	[1]	$6,488,000
Net charge-offs	-2,040,000		-1,900,000		-1,568,000		-7,638,000		'
Annualized net charge-offs to average total finance receivables	1.38%	[2]	1.30%		1.25%	[2]	1.41%	[2]	'
Finance Receivables 90 Days or More Past Due and Still Accruing	0		0		0		0		'
Threshold Period Past Due for Write-off of Financing Receivable	'121 days		'		'		'		'
Threshold Period Past Due For Recognition Of Interest Income	'90 days		'		'		'		'
Commercial Loan [Member]	'		'		'		'		'
Allowance for Credit Losses [Line Items]	'		'		'		'		'
Loans and Leases Receivable, Allowance	$0		$0		$0		$0		'
[1]	At March 31, 2014, December 31, 2013 and March 31, 2013, there was no allowance for credit losses allocated to loans.
[2]	Total finance receivables include net investment in direct financing leases and loans. For purposes of asset quality and allowance calculations, the effects of (i) the allowance for credit losses and (ii) initial direct costs and fees deferred are excluded.

Allowance_for_Credit_Losses_De

Allowance for Credit Losses (Details) (USD $)	3 Months Ended						12 Months Ended
	Mar. 31, 2014		Dec. 31, 2013		Mar. 31, 2013		Dec. 31, 2013
Allowance for Credit Losses [Roll Forward]	'		'		'		'
Allowance for credit losses, beginning of period	$8,467,000	[1]	'		$6,488,000		$6,488,000
Charge-offs	-2,635,000		'		-1,947,000		-9,499,000
Recoveries	595,000		'		379,000		1,861,000
Net charge-offs	-2,040,000		-1,900,000		-1,568,000		-7,638,000
Provision for credit losses	1,732,000		'		2,164,000		9,617,000
Allowance for credit losses, end of period	8,159,000	[1]	8,467,000	[1]	7,084,000	[1]	8,467,000	[1]
Annualized net charge-offs to average total finance receivables	1.38%	[2]	1.30%		1.25%	[2]	1.41%	[2]
Allowance for credit losses to total finance receivables, end of period	1.36%	[2]	1.42%	[2]	1.35%	[2]	1.42%	[2]
Average total finance receivables	589,922,000	[2]	'		502,850,000	[2]	540,717,000	[2]
Total finance receivables, end of period	598,590,000	[2]	595,253,000	[2]	523,475,000	[2]	595,253,000	[2]
Delinquencies greater than 60 days past due	3,404,000		3,204,000		3,415,000		3,204,000
Delinquencies greater than 60 days past due as a percentage of total finance receivables	0.50%	[3]	0.47%	[3]	0.57%	[3]	0.47%	[3]
Allowance for credit losses to delinquent accounts greater than 60 days past due	239.69%	[3]	264.26%	[3]	207.44%	[3]	264.26%	[3]
Non-accrual leases and loans, end of period	1,686,000		1,665,000		1,628,000		1,665,000
Renegotiated leases and loans, end of period	$1,239,000		$815,000		$917,000		$815,000
[1]	At March 31, 2014, December 31, 2013 and March 31, 2013, there was no allowance for credit losses allocated to loans.
[2]	Total finance receivables include net investment in direct financing leases and loans. For purposes of asset quality and allowance calculations, the effects of (i) the allowance for credit losses and (ii) initial direct costs and fees deferred are excluded.
[3]	Calculated as a percent of total minimum lease payments receivable for leases and as a percent of principal outstanding for loans.

Other_Assets_Narratives_Detail

Other Assets (Narratives) (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2010	Mar. 31, 2014	Sep. 30, 2013
Information Pertaining to Income Tax Receivable [Line Items]	'	'	'
Income Tax Amendment, Tax Receivable Increase	$15.40	'	'
Income Tax Amendment, Interest Benefit Increase	0.5	'	'
Net Tax Liability Remaining Related to Amended Returns	'	'	0
Accrued Income Taxes Payable Remaining Related to Amended Returns	'	0.6	0.8
Federal [Member]	'	'	'
Information Pertaining to Income Tax Receivable [Line Items]	'	'	'
Income Tax Receivable Remaining Related to Amended Returns	'	'	0.6
State and Local Jurisdictions [Member]	'	'	'
Information Pertaining to Income Tax Receivable [Line Items]	'	'	'
Income Tax Receivable Remaining Related to Amended Returns	'	'	$0.30

Other_Assets_Details

Other Assets (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Prepaid Expense and Other Assets [Abstract]	'	'
Accrued fees receivable	$1,805	$2,062
Deferred transaction costs, net	93	110
Prepaid expenses	1,844	2,011
Income taxes receivable	655	2,580
Other assets, miscellaneous	3,035	3,414
Other assets, total	$7,432	$10,177

Commitments_and_Contingencies_1

Commitments and Contingencies (Narratives) (Details) (USD $)	1 Months Ended
In Millions, unless otherwise specified	Feb. 28, 2013	Mar. 31, 2014
		sqft
Entity Location [Line Items]	'	'
Number Of Offices	'	5
Marlin Business Bank [Member]	'	'
Entity Location [Line Items]	'	'
Loan Participation Ownership Percentage	'	1.20%
Unfunded Loan Commitments	'	0.9
Original NJ Executive Office Lease [Member]	'	'
Entity Location [Line Items]	'	'
Lease Expiration Date	31-May-13	'
Lease Extension NJ Executive Office Lease [Member]	'	'
Entity Location [Line Items]	'	'
Lease Expiration Date	31-May-20	'
Expected Annual Obligation	1.1	'
Lease on Incremental NJ Executive Office Space [Member]	'	'
Entity Location [Line Items]	'	'
Lease Expiration Date	31-May-20	'
Lease Commencement Date	1-Jun-14	'
Expected Annual Obligation	$0.20	'
Square Footage of Leased Property	'	9,700

Commitments_and_Contingencies_2

Commitments and Contingencies (Details) (USD $)	Mar. 31, 2014
In Thousands, unless otherwise specified
Capital And Operating Leases Future Minimum Payments Due [Abstract]	'
2014, total lease payments due	$1,153
2015, total lease payments due	1,336
2016, total lease payments due	1,348
2017, total lease payments due	1,340
2018, total lease payments due	1,279
Thereafter, total lease payments due	1,755
Total minimum lease payments due	8,211
Capital Leases, Future Minimum Payments, Present Value of Net Minimum Payments [Abstract]	'
2014, capital lease payments due	76
2015, capital lease payments due	102
2016, capital lease payments due	102
2017, capital lease payments due	77
2018, capital lease payments due	0
Thereafter, capital lease payments due	0
Total minimum lease payments due, capital leases	357
Less: amount representing interest	-33
Present value of minimum lease payments, capital leases	324
Operating Leases, Future Minimum Payments Due [Abstract]	'
2014, operating lease payments due	1,077
2015, operating lease payments due	1,234
2016, operating lease payments due	1,246
2017, operating lease payments due	1,263
2018, operating lease payments due	1,279
Thereafter, operating lease payments due	1,755
Total minimum lease payments due, operating leases	$7,854

Deposits_Details

Deposits (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013
Contractual Maturities of Time Deposits [Abstract]	'	'	'
2014	$164,865,000	'	'
2015	164,884,000	'	'
2016	94,867,000	'	'
2017	52,371,000	'	'
2018	14,984,000	'	'
Thereafter	9,090,000	'	'
Total	501,061,000	503,038,000	'
Maximum time deposit liability denomination	250,000	'	250,000
Weighted average all-in interest rate of deposit liabilities outstanding	0.86%	'	'
Cash FDIC Insured Amount	250,000	'	'
Marlin Business Bank [Member]	'	'	'
Contractual Maturities of Time Deposits [Abstract]	'	'	'
Money market deposit accounts	$37,100,000	'	'

Fair_Value_Measurements_and_Di2

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments (Balances Measured at Fair Value on a Recurring Basis) (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013
In Thousands, unless otherwise specified
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'
Securities available for sale	$5,480	$5,387	'
Fair Value Assets Level 1 To Level 2 Transfers Amount	'	'	0
Fair Value Assets Level 2 To Level 1 Transfers Amount	'	'	0
Fair Value, Inputs, Level 1 [Member] | Fair Value, Measurements, Recurring [Member]	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'
Securities available for sale	3,167	3,140	'
Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member]	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'
Securities available for sale	$2,313	$2,247	'

Fair_Value_Measurements_and_Di3

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments (Estimated Fair Values and Carrying Amounts) (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Assets, Fair Value Disclosure [Abstract]	'	'	'	'
Total cash and cash equivalents	$118,595	$85,653	$75,537	$64,970
Restricted interest-earning deposits with banks	1,190	1,273	'	'
Securities available for sale	5,480	5,387	'	'
Loans	1,209	954	'	'
Liabilities, Fair Value Disclosure [Abstract]	'	'	'	'
Deposits	538,209	503,038	'	'
Carrying (Reported) Amount, Fair Value Disclosure [Member]	'	'	'	'
Assets, Fair Value Disclosure [Abstract]	'	'	'	'
Total cash and cash equivalents	118,595	85,653	'	'
Restricted interest-earning deposits with banks	1,190	1,273	'	'
Securities available for sale	5,480	5,387	'	'
Loans	1,209	954	'	'
Liabilities, Fair Value Disclosure [Abstract]	'	'	'	'
Deposits	538,209	503,038	'	'
Estimate of Fair Value, Fair Value Disclosure [Member]	'	'	'	'
Assets, Fair Value Disclosure [Abstract]	'	'	'	'
Total cash and cash equivalents	118,595	85,653	'	'
Restricted interest-earning deposits with banks	1,190	1,273	'	'
Securities available for sale	5,480	5,387	'	'
Loans	1,209	954	'	'
Liabilities, Fair Value Disclosure [Abstract]	'	'	'	'
Deposits	$538,431	$502,937	'	'

Earnings_Per_Common_Share_EPS_

Earnings Per Common Share (EPS Basic) (Details) (USD $)	3 Months Ended		12 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013
Earnings Per Share, Basic [Abstract]	'	'	'
Net Income	$4,643	$3,651	$16,231
Less: net income allocated to participating securities	-158	-135	'
Net income allocated to common stock	$4,485	$3,516	'
Weighted average common shares outstanding	12,968,323	12,799,915	'
Less: Unvested restricted stock awards considered participating securities	-421,643	-497,917	'
Adjusted weighted average common shares used in computing basic EPS	12,546,680	12,301,998	'
Basic earnings per share	$0.36	$0.29	'

Earnings_Per_Common_Share_EPS_1

Earnings Per Common Share (EPS Diluted) (Details) (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2014	Mar. 31, 2013
Earnings Per Share, Diluted [Abstract]	'	'
Net income allocated to common stock	$4,485	$3,516
Adjusted weighted average common shares used in computing basic EPS	12,546,680	12,301,998
Add: Effect of dilutive stock options	66,317	92,961
Adjusted weighted average common shares used in computing diluted EPS	12,612,997	12,394,959
Diluted earnings per share	$0.36	$0.28
Antidilutive securities excluded from computation of earnings per share amount	15,698	34,138

Stockholders_Equity_Narratives

Stockholders' Equity (Narratives) (Details) (USD $)	0 Months Ended	3 Months Ended	12 Months Ended	3 Months Ended						3 Months Ended
	Nov. 02, 2007	Mar. 31, 2014	Dec. 31, 2013	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014
				Instrument Stock Repurchase Plan [Member]	Instrument Stock Repurchase Plan [Member]	Instrument Equity Compensation Plan [Member]	Instrument Equity Compensation Plan [Member]	Marlin Business Services Corp. [Member]	Marlin Business Bank [Member]	Special Cash Dividend [Member]
Dividends Paid [Line Items]	'	'	'	'	'	'	'	'	'	'
Cash dividends declared per share	'	'	'	'	'	'	'	'	'	$2
Cash dividend declared on common stock, date declared	'	30-Apr-14	'	'	'	'	'	'	'	4-Sep-13
Cash dividend declared on common stock, payable date	'	22-May-14	'	'	'	'	'	'	'	26-Sep-13
Cash dividend declared on common stock, date of record	'	12-May-14	'	'	'	'	'	'	'	16-Sep-13
Cash dividends paid	'	$1,434,000	$31,369,000	'	'	'	'	'	'	$26,000,000
Regulatory Capital Requirements Miscellaneous Information [Line Items]	'	'	'	'	'	'	'	'	'	'
Total stockholders equity (regulatory)	'	'	'	'	'	'	'	166,272,000	101,189,000	'
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	'	'	'	'	'	'	'	8.00%	15.00%	'
Tier One Risk Based Capital to Risk Weighted Assets	'	'	'	'	'	'	'	26.07%	17.08%	'
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	'	'	'	'	'	'	'	4.00%	5.00%	'
Total Risk Based Capital to Risk Weighted Assets	'	'	'	'	'	'	'	27.32%	18.33%	'
Stock Repurchase [Line Items]	'	'	'	'	'	'	'	'	'	'
Stock Repurchase Program, Authorized Amount	$15,000,000	'	'	$5,100,000	'	'	'	'	'	'
Stock Repurchased During Period, Shares	'	'	'	0	231	65,075	42,667	'	'	'
Stock Repurchased During Period, Average Cost Per Share	'	'	'	'	$18.52	$22.99	$21.24	'	'	'

Stockholders_Equity_Regulatory

Stockholders' Equity (Regulatory Capital Ratios) (Details) (USD $)	Mar. 31, 2014
In Thousands, unless otherwise specified
Marlin Business Services Corp. [Member]	'
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]	'
Tier One Leverage Capital	$166,272
Tier One Leverage Capital Required for Capital Adequacy	28,991
Tier One Leverage Capital Required to be Well Capitalized	36,239
Tier One Risk Based Capital	166,272
Tier One Risk Based Capital Required for Capital Adequacy	25,514
Tier One Risk Based Capital Required to be Well Capitalized	38,272
Total Risk Based Capital	174,248
Total Risk Based Capital Required for Capital Adequacy	51,029
Total Risk Based Capital Required to be Well Capitalized	63,786
Tier One Leverage Capital to Average Assets	22.94%
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	4.00%
Tier One Leverage Capital Required to be Well Capitalized to Average Assets	5.00%
Tier One Risk Based Capital to Risk Weighted Assets	26.07%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	4.00%
Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	6.00%
Total Risk Based Capital to Risk Weighted Assets	27.32%
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	8.00%
Total Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	10.00%
Marlin Business Bank [Member]	'
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]	'
Tier One Leverage Capital	101,189
Tier One Leverage Capital Required for Capital Adequacy	32,275
Tier One Leverage Capital Required to be Well Capitalized	32,275
Tier One Risk Based Capital	101,189
Tier One Risk Based Capital Required for Capital Adequacy	35,546
Tier One Risk Based Capital Required to be Well Capitalized	35,546
Total Risk Based Capital	108,599
Total Risk Based Capital Required for Capital Adequacy	88,864
Total Risk Based Capital Required to be Well Capitalized	$59,243
Tier One Leverage Capital to Average Assets	15.68%
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	5.00%
Tier One Leverage Capital Required to be Well Capitalized to Average Assets	5.00%
Tier One Risk Based Capital to Risk Weighted Assets	17.08%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	6.00%
Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	6.00%
Total Risk Based Capital to Risk Weighted Assets	18.33%
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	15.00%
Total Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	10.00%

StockBased_Compensation_Narrat

Stock-Based Compensation (Narratives) (Details) (USD $)

3 Months Ended

12 Months Ended

3 Months Ended

3 Months Ended

Mar. 31, 2014

Mar. 31, 2013

Dec. 31, 2013

Mar. 31, 2014

Oct. 31, 2013

Mar. 31, 2014

Sep. 30, 2013

Mar. 31, 2013

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Mar. 31, 2014

Stock Options [Member]

Stock Options [Member]

Restricted Stock [Member]

Restricted Stock [Member]

Restricted Stock [Member]

Restricted Stock [Member]

Restricted Stock [Member]

Restricted Stock [Member]

Restricted Stock [Member]

Employee Stock Purchase Plan 2003 [Member]

Minimum [Member]

Minimum [Member]

Maximum [Member]

Maximum [Member]

Director [Member]

Director [Member]

Stock-based Compensation Arrangements [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

Equity Compensation Plan, Aggregate Number of Shares Authorized

0

'

'

'

4,150,000

'

'

'

'

'

0

'

Equity Compensation Plan, Number of Shares Available for Grant

'

'

'

'

2,500,000

'

'

'

'

'

'

'

Number of Shares, Stock Options Granted

0

'

'

'

'

'

'

'

'

'

'

'

Stock-based Compensation Expense

$100,000

$100,000

'

'

'

$1,000,000

'

$800,000

'

'

'

'

Stock Options Exercised, Number of Shares

1,284

15,734

127,957

'

'

'

'

'

'

'

'

'

Stock Options Exercised, Total Intrinsic Value

100,000

200,000

'

'

'

'

'

'

'

'

'

'

Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards

'

'

'

'

'

0

'

'

'

'

'

'

Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Period for Recognition in Years

'

'

'

'

'

'3 years 11 months

'

'

'

'

'

'

Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Incremental Cost at Maximum Performance

'

'

'

'

'

1,000,000

'

800,000

'

'

'

'

Stock-based Awards, Vesting Period in Years

'

'

'

'

'

'

'

'

'3 years

'6 months

'10 years

'7 years

Stock-based Awards Other Than Options, Contingent on Performance, Grants in Period

'

'

'

'

'

0

'

'

'

'

'

'

Stock-based Awards, Grants in Period, Aggregate Grant Date Fair Value

'

'

'

'

'

'

'

2,200,000

'

'

'

'

Stock-based Compensation Expense Due to Performance Acceleration

'

'

'

'

'

700,000

700,000

500,000

'

'

'

'

Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Acceleration

2,700,000

'

'

100,000

'

0

'

'

'

'

'

'

Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Acceleration, Period for Recognition, in Years

'

'

'

'1 month

'

'

'

'

'

'

'

'

Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Pre-expiration Vesting

900,000

'

'

500,000

'

'

'

'

'

'

'

'

Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Pre-expiration Vesting, Period for Recognition, in Years

'

'

'

'1 year 11 months

'

'1 year 5 months

'

'

'

'

'

'

Stock-based Awards Other Than Options, Additional Grants Contingently Issuable

24,882

'

'

'

'

0

'

'

'

'

'

'

Stock-based Awards Other Than Options, Additional Grants Contingently Issuable Achievement Threshold

'

'

'

'

'

100.00%

'

'

'

'

'

'

Stock-based Awards Other than Options, Vested in Period, Total Fair Value

'

'

'

'

'

4,200,000

'

1,200,000

'

'

'

'

Excess Tax Benefits Stock Based Payment Arrangements

300,000

700,000

'

'

'

'

'

'

'

'

'

'

Excess tax benefits from stock-based payment arrangements

$311,000

$703,000

$1,052,000

'

'

'

'

'

'

'

'

'

Common Stock Closing Price Per Share

$20.81

'

'

'

'

'

'

'

'

'

'

'

StockBased_Compensation_Summar

Stock-Based Compensation (Summary of Option Activity) (Details) (USD $)	3 Months Ended		12 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Sep. 30, 2013
Stock-based Compensation Arrangements, Options, Outstanding [Roll Forward]	'	'	'	'
Number of Shares Outstanding, Beginning of Period	218,917	'	'	'
Number of Shares, Stock Options Granted	0	'	'	'
Number of Shares, Stock Options Exercised	-1,284	-15,734	-127,957	'
Number of Shares, Forfeited	0	'	'	'
Number of Shares, Expired	-7,029	'	'	'
Number of Shares Outstanding, End of Period	210,604	'	218,917	'
Weighted Average Exercise Price Per Share, Outstanding at Beginning of Period	$10.40	'	'	$10.36
Weighted Average Exercise Price Per Share, Exercised	$20.35	'	'	'
Weighted Average Exercise Price Per Share, Expired	$9.84	'	'	'
Weighted Average Exercise Price Per Share, Outstanding at End of Period	$10.36	'	$10.40	$10.36

StockBased_Compensation_Summar1

Stock-Based Compensation (Summary of Stock Options Outstanding and Exercisable) (Details) (USD $)	3 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'	'	'
Options Outstanding, Number of Shares	210,604	218,917	'
Options Outstanding, Weighted Average Remaining Life (Years)	'1 year 8 months	'	'
Options Outstanding, Weighted Average Exercise Price	$10.36	$10.40	$10.36
Options Outstanding, Aggregate Intrinsic Value	$2,203	'	'
Options Exercisable, Number of Shares	96,433	'	'
Options Exercisable, Weighted Average Remaining Life (Years)	'1 year 10 months	'	'
Options Exercisable, Weighted Average Exercise Price	$10.24	'	'
Options Exercisable, Aggregate Intrinsic Value	1,020	'	'
$7.17 - 9.52 [Member]	'	'	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'	'	'
Options Outstanding and Exercisable, Lower Price in Range Category	$7.17	'	'
Options Outstanding and Exercisable, Upper Price in Range Category	$9.52	'	'
Options Outstanding, Number of Shares	136,905	'	'
Options Outstanding, Weighted Average Remaining Life (Years)	'1 year 1 month	'	'
Options Outstanding, Weighted Average Exercise Price	$9.03	'	'
Options Outstanding, Aggregate Intrinsic Value	1,613	'	'
Options Exercisable, Number of Shares	59,373	'	'
Options Exercisable, Weighted Average Remaining Life (Years)	'1 year 4 months	'	'
Options Exercisable, Weighted Average Exercise Price	$8.38	'	'
Options Exercisable, Aggregate Intrinsic Value	738	'	'
$12.08 - 12.41 [Member]	'	'	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'	'	'
Options Outstanding and Exercisable, Lower Price in Range Category	$12.08	'	'
Options Outstanding and Exercisable, Upper Price in Range Category	$12.41	'	'
Options Outstanding, Number of Shares	67,784	'	'
Options Outstanding, Weighted Average Remaining Life (Years)	'3 years 1 month	'	'
Options Outstanding, Weighted Average Exercise Price	$12.39	'	'
Options Outstanding, Aggregate Intrinsic Value	571	'	'
Options Exercisable, Number of Shares	31,145	'	'
Options Exercisable, Weighted Average Remaining Life (Years)	'3 years 1 month	'	'
Options Exercisable, Weighted Average Exercise Price	$12.37	'	'
Options Exercisable, Aggregate Intrinsic Value	263	'	'
$14.00 - 16.01 [Member]	'	'	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'	'	'
Options Outstanding and Exercisable, Lower Price in Range Category	$14	'	'
Options Outstanding and Exercisable, Upper Price in Range Category	$16.01	'	'
Options Outstanding, Number of Shares	3,347	'	'
Options Outstanding, Weighted Average Remaining Life (Years)	'0 years 2 months	'	'
Options Outstanding, Weighted Average Exercise Price	$15.80	'	'
Options Outstanding, Aggregate Intrinsic Value	17	'	'
Options Exercisable, Number of Shares	3,347	'	'
Options Exercisable, Weighted Average Remaining Life (Years)	'0 years 2 months	'	'
Options Exercisable, Weighted Average Exercise Price	$15.80	'	'
Options Exercisable, Aggregate Intrinsic Value	17	'	'
$20.35 [Member]	'	'	'
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]	'	'	'
Options Outstanding and Exercisable, Lower Price in Range Category	$20.35	'	'
Options Outstanding and Exercisable, Upper Price in Range Category	$20.35	'	'
Options Outstanding, Number of Shares	2,568	'	'
Options Outstanding, Weighted Average Remaining Life (Years)	'0 years 2 months	'	'
Options Outstanding, Weighted Average Exercise Price	$20.35	'	'
Options Outstanding, Aggregate Intrinsic Value	2	'	'
Options Exercisable, Number of Shares	2,568	'	'
Options Exercisable, Weighted Average Remaining Life (Years)	'0 years 2 months	'	'
Options Exercisable, Weighted Average Exercise Price	$20.35	'	'
Options Exercisable, Aggregate Intrinsic Value	$2	'	'

StockBased_Compensation_Summar2

Stock-Based Compensation (Summary of Non-Vested Restricted Stock Activity) (Details) (USD $)	3 Months Ended
	Mar. 31, 2014	Sep. 30, 2013
Stock-based Compensation Arrangements, Restricted Stock, Nonvested [Roll Forward]	'	'
Shares Outstanding, Beginning of Period	494,462	309,638
Shares, Granted	0	'
Shares, Vested	-183,474	'
Shares, Forfeited	-1,350	'
Shares Outstanding, End of Period	309,638	309,638
Weighted Average Grant-Date Fair Value, Outstanding at Beginning of Period	$14.67	$14.47
Weighted Average Grant-Date Fair Value, Granted	$0	'
Weighted Average Grant-Date Fair Value, Vested	$14.97	'
Weighted Average Grant-Date Fair Value, Forfeited	$18.78	'
Weighted Average Grant-Date Fair Value, Outstanding at End of Period	$14.47	$14.47

Subsequent_Events_NarrativesDe

Subsequent Events (Narratives)(Details) (USD $)	3 Months Ended	12 Months Ended	0 Months Ended
In Thousands, except Share data, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013	Apr. 30, 2014	Apr. 30, 2014	Apr. 30, 2014
			Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]
			Number	Two Thousand Fourteen Equity Compensation Plan [Member]	Restricted Stock [Member]
					Two Thousand Fourteen Equity Compensation Plan [Member]
Subsequent Event [Line Items]	'	'	'	'	'
Cash dividends declared per share	'	'	$0.11	'	'
Cash dividends declared	$1,434	$31,369	$1,400	'	'
Cash dividend declared on common stock, date declared	30-Apr-14	'	'	'	'
Cash dividend declared on common stock, payable date	22-May-14	'	'	'	'
Cash dividend declared on common stock, date of record	12-May-14	'	'	'	'
Number of consecutive quately cash dividends declared.	'	'	11	'	'
Equity Compensation Plan, Aggregate Number of Shares Authorized	0	'	'	1,200,000	1,000,000