Marlin Business Services (MRLN) 10-Q 3 May 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2017	Apr. 26, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Document period end date	Mar. 31, 2017
Amendment flag	false
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Current fiscal year end date	--12-31
Entity central index key	1,260,968
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		12,562,214
Trading Symbol	MRLN

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)		Mar. 31, 2017	Dec. 31, 2016
ASSETS
Cash and due from banks		$ 4,044,000	$ 4,055,000
Interest-earning deposits with banks		71,684,000	57,702,000
Total cash and cash equivalents		75,728,000	61,757,000
Time deposits		9,107,000	9,605,000
Securities available for sale (amortized cost of $5.2 million and $6.1 million at March 31, 2017 and December 31, 2016, respectively)		4,981,000	5,880,000
Net investment in leases and loans, excluding allowance for credit losses		840,527,000	807,654,000
Allowance for Credit Losses	[1]	(11,687,000)	(10,937,000)
Net investment in leases and loans		828,840,000	796,717,000
Intangible assets		1,310,000	0
Goodwill		1,160,000	0
Property and equipment, net		3,406,000	3,495,000
Property tax receivable		11,039,000	5,296,000
Other assets		8,921,000	9,408,000
Total assets		944,492,000	892,158,000
LIABILITIES AND STOCKHOLDERS EQUITY
Deposits		739,793,000	697,357,000
Other liabilities:
Sales and property taxes payable		8,133,000	2,586,000
Accounts payable and accrued expenses		20,913,000	14,809,000
Net deferred income tax liability		13,008,000	15,117,000
Total liabilities		781,847,000	729,869,000
Stockholders equity:
Common Stock, $0.01 par value; 75,000,000 shares authorized; 12,568,004 and 12,572,114 shares issued and outstanding at March 31, 2017 and December 31, 2016, respectively		126,000	126,000
Preferred Stock, $0.01 par value; 5,000,000 shares authorized; none issued		0	0
Additional paid-in capital		84,068,000	83,505,000
Stock subscription receivable		(2,000)	(2,000)
Accumulated other comprehensive income (loss)		(109,000)	(138,000)
Retained earnings		78,562,000	78,798,000
Total stockholders equity		162,645,000	162,289,000
Total liabilities and stockholders equity		$ 944,492,000	$ 892,158,000
[1]	(1) At March 31, 2017 , December 31, 2016 , and March 31, 2016 the allowance for credit losses allocated to loans was $0. 9 million, $0. 8 million, and less than $0. 3 million , respectively.

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parentheticals) (Unaudited) - USD ($) $ in Millions	Mar. 31, 2017	Dec. 31, 2016
Condensed Consolidated Balance Sheets [Abstract]
Available-for-sale securities, amortized cost	$ 5.2	$ 6.1
Common stock par value	$ 0.01	$ 0.01
Common stock shares authorized	75,000,000	75,000,000
Common stock shares issued	12,568,004	12,572,114
Common stock shares outstanding	12,568,004	12,572,114
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 Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Condensed Consolidated Statements of Operations (Unaudited)
Interest income	$ 20,531	$ 17,531
Fee income	3,530	3,834
Interest and fee income	24,061	21,365
Interest expense	2,340	1,692
Net interest and fee income	21,721	19,673
Provision for credit losses	3,884	3,075
Net interest and fee income after provision for credit losses	17,837	16,598
Other income:
Insurance premiums written and earned	1,706	1,622
Other income	2,047	455
Other income	3,753	2,077
Other expense:
Salaries and benefits	9,391	8,200
General and administrative	10,170	4,465
Financing related costs	0	34
Other expense	19,561	12,699
Income before income taxes	2,029	5,976
Income tax expense	489	2,325
Net income	$ 1,540	$ 3,651
Basic earnings per share	$ 0.12	$ 0.29
Diluted earnings per share	0.12	0.29
Cash dividends declared and paid per share	$ 0.14	$ 0.14

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Comprehensive Income
Net income	$ 1,540	$ 3,651
Other Comprehensive Income (Loss)
Increase (decrease) in fair value of securities available for sale	48	130
Tax effect	(19)	(50)
Total other comprehensive income (loss)	29	80
Comprehensive Income	$ 1,569	$ 3,731

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid In Capital [Member]	Stock Subscription Receivable [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]
Balance at Dec. 31, 2015	$ 150,138	$ 124	$ 81,703	$ (2)	$ (129)	$ 68,442
Balance, Shares at Dec. 31, 2015		12,410,899
Issuance of common stock	259		259
Issuance of common stock, shares		16,813
Repurchase of common stock	(345)	$ 0	(345)
Repurchase of common stock, shares		(23,409)
Exercise of stock options	77	$ 0	77
Exercise of stock options, shares		7,380
Excess tax benefits from stock-based payment arrangements	(24)		(24)
Stock option compensation recognized	0		0
Restricted stock grant, net of forfeitures		$ 2	(2)
Restricted stock grant, shares, net of forfeitures		160,431
Restricted stock compensation recognized	1,837		1,837
Net change in unrealized gain/loss on securities available for sale, net of tax	(9)				(9)
Net income	17,279					17,279
Cash dividends paid	(6,923)					(6,923)
Balance at Dec. 31, 2016	$ 162,289	$ 126	83,505	(2)	(138)	78,798
Balance, Shares at Dec. 31, 2016	12,572,114	12,572,114
Issuance of common stock	$ 0		0
Issuance of common stock, shares		0
Repurchase of common stock	(790)		(790)
Repurchase of common stock, shares		(32,972)
Exercise of stock options	$ 375		375
Exercise of stock options, shares	30,253	30,253
Excess tax benefits from stock-based payment arrangements	$ 0		0
Restricted stock grant, net of forfeitures		$ 0	0
Restricted stock grant, shares, net of forfeitures		(1,391)
Restricted stock compensation recognized	978		978
Net change in unrealized gain/loss on securities available for sale, net of tax	29				29
Net income	1,540					1,540
Cash dividends paid	(1,776)					(1,776)
Balance at Mar. 31, 2017	$ 162,645	$ 126	$ 84,068	$ (2)	$ (109)	$ 78,562
Balance, Shares at Mar. 31, 2017	12,568,004	12,568,004

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Cash flows from operating activities:
Net income	$ 1,540,000	$ 3,651,000
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	609,000	448,000
Stock-based compensation	978,000	743,000
Excess tax (benefits) deficit from stock-based payment arrangements	0	80,000
Provision for credit losses	3,884,000	3,075,000
Net deferred income taxes	(2,128,000)	(610,000)
Amortization of deferred initial direct costs and fees	2,538,000	2,030,000
Deferred initial direct costs and fees	(3,790,000)	(2,567,000)
Loss on equipment disposed	335,000	254,000
Gain on leases sold	(196,000)	0
Leases originated for sale	(1,087,000)	0
Proceeds from sale of leases	8,893,000	0
Effect of changes in other operating items:
Other assets	(5,509,000)	(2,824,000)
Other liabilities	11,650,000	1,587,000
Net cash provided by operating activities	17,717,000	5,867,000
Cash flows from investing activities:
Net change in time deposits with banks	498,000	(1,245,000)
Purchases of equipment for direct financing lease contracts and funds used to originate loans	(145,442,000)	(108,393,000)
Principal collections on leases and loans	101,956,000	85,253,000
Security deposits collected, net of refunds	(78,000)	(148,000)
Proceeds from the sale of equipment	865,000	802,000
Acquisitions of property and equipment	(254,000)	(174,000)
Payments To Acquire Businesses, Net Of Cash Acquired	(2,500,000)	0
Change in restricted interest-earning deposits with banks	0	104,000
Purchases of securities available for sale	947,000	253,000
Net cash provided by (used in) investing activities	(44,008,000)	(23,548,000)
Cash flows from financing activities:
Net change in deposits	42,436,000	24,781,000
Repurchases of common stock	(790,000)	(309,000)
Dividends paid	(1,759,000)	(1,747,000)
Exercise of stock options	375,000	0
Excess tax benefit (deficit) from stock-based payment arrangements	0	(80,000)
Net cash provided by (used in) financing activities	40,262,000	22,645,000
Net increase (decrease) in total cash and cash equivalents	13,971,000	4,964,000
Total cash and cash equivalents, beginning of period	61,757,000	60,129,000
Total cash and cash equivalents, end of period	75,728,000	65,093,000
Supplemental disclosures of cash flow information:
Cash paid for interest on deposits and borrowings	2,162,000	1,530,000
Net cash paid (received) for income taxes	$ 192,000	$ 345,000

The Company

The Company	3 Months Ended
	Mar. 31, 2017
The Company [Abstract]
Organization	NOTE 1 – The Company Description Marlin Business Services Corp. (the “Company”) is a nationwide provider of credit products and services to small businesses. The products and services we provide to our customers include loans and leases for the acquisition of commercial equipment, working capital loans and insurance products. The Company was incorporated in the Commonwealth of Penn sylvania on August 5, 2003. In May 2000, we established AssuranceOne, Ltd., a Bermuda-based, wholly-owned captive insurance subsidiary (“Assurance One”), which enables us to reinsure the property insurance coverage for the equipment financed by Marlin Leas ing Corporation (“MLC”) and Marlin Business Bank (“MBB”) for our end user customers. Effective March 12, 2008, the Company opened 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. On January 4, 2017, the Company completed the acquisition of Horizon Keystone Financial (“HKF”), an equipment leasing company which primarily identifies and sources lease and loan contracts for investor partners for a fee. With this acquisition, the Company will expand the current leasing business, grow annual originations and increase its presence in certain industry sectors. Additionally, t he Company expects to leverage HKF’s valuable relationships with lenders and equipment vendors. The Company paid $2.5 million in cash for HKF and incurred an immaterial amount of acquisition-related cost for the acquisition. Cash settlement occurred on t he date of acquisition. The Company performed a preliminary allocation of the purchase price with $1.2 million recorded to goodwill and $1.3 million recorded to intangible assets for vendor relationships, customer relationship s , and the corporate trade nam e. See Note 5 for additional information regarding the identified intangible assets acquired. At March 31, 2017, the valuation analyses of certain intangible assets acquired were not yet finalized. Review of these items will continue during the measureme nt period and any further changes to the preliminary purchase price allocation will be recognized as the valuations are finalized, which could change the amount of the preliminary purchase price allocation to goodwill. The acquisition has been accounted for using the purchase method of accounting. As of the acquisition date, the Company’s financial information includes the results of the acquired HKF business. For the three months ended March 31, 2017, HKF revenue of $0.7 million and HKF net income of $0.1 million has been included in the Company’s consolidated results of operations. The unaudited pro forma financial information is presented for informational purposes only and is not indicative of future operations or results had the acquisition been completed as of January 1, 2016, or any other date. If the acquisition had occurred at the beginning of 2016, the Company’s reported revenues and net income, for the three months ended, March 31, 2016 would have been $24.1 million and $3.8 million, respectively. 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, 2017
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. MLC 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 and loan portfolio and have the same product offering. All intercompany accounts and transact ions have been eliminated in consolidation. T he accompanying unaudited condensed consolidated financial statements present the Company’s financial position at March 31, 2017 and the results of operations for the three- month periods ended March 31, 2017 and 2016 , and cash flows for the three -month periods ended March 31, 2017 and 2016 . These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and note d isclosures included in the Company’s Form 10-K filed with the Securities and Exchange Commission (“SEC”) on March 13 , 201 7 . The consolidated results of operations for the three- month periods ended March 31, 2017 and 2016 and the consolid ated statements of cash flows for the three -month periods ended March 31, 2017 and 2016 are not necessarily indicative of the results of operations or cash flows for the respective full years or any other period. Goodwill and Intangible Ass ets. The Company tests for impairment of goodwill at least annually and more frequently as circumstances warrant in accordance with applicable accounting guidance. Accounting guidance allows for the testing of goodwill for impairment using both qualitative and quantitative factors. Impairment of goodwill is recognized only if the carrying amount of the Company, including goodwill, exceeds the fair value of the Company. The amount of the impairment loss would be equal to the excess carrying value of the good will over the implied fair value of the Company ’s goodwill. Currently, the Company does not have any intangible assets with indefinite useful lives. Intangible assets that are not deemed to have an indefinite useful life are amortized over their estimated useful lives. The carrying amounts of definite lived intangible assets are regularly reviewed for indicators of impairment in accordance with applicable accounting guidance. Impairment is recognized only if the carrying amount of the intangible asset is in excess of its undiscounted projected cash flows. I mpairment is measured as the difference between the carrying amount and the estimated fair value of the asset. There have been no other significant changes to our Critical Accounting Policies as desc ribed in our 201 6 Annual Report on Form 10-K with the exception of the effect of adoption of ASU 2016-09 described below . Recent ly Issued Accounting Standards . In February 2017, the FASB issued Accounting Standards Update 2017-05, Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets. The amendments in this Update clarify that a financial asset is within the scope of Subtopic 610-20 if it meets the definition of an in substance nonfinancial asset. The amendments define t he term in substance nonfinancial asset, in part, as a financial asset promised to a counterparty in a contract if substantially all of the fair value of the assets (recognized and unrecognized) that are promised to the counterparty in the contract is conc entrated in nonfinancial assets. If substantially all of the fair value of the assets that are promised to the counterparty in a contract is concentrated in nonfinancial assets, then all of the financial assets promised to the counterparty are in substance nonfinancial assets within the scope of Subtopic 610-20. The amendments in this Update also clarify that nonfinancial assets within the scope of Subtopic 610-20 may include nonfinancial assets transferred within a legal entity to a counterparty. The amend ments in this Update are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The Company will apply the amendments in this Update prospectively to each period presented. The Company is evaluating the impact of this new requirement on the consolidated earnings, financial position and cash flows of the Company. Recent ly Adopted Accounting Standards . In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting . This ASU, which was adopted by the Company on January 1, 2017, simplifies the accounting for several aspects of share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The changes which impacted t he Company included a requirement that all excess tax benefits and deficiencies that pertain to share-based payment arrangements be recognized within income tax expense line instead of Capital surplus – common stock and other. The Company elected to adopt these changes on a prospective basis. Additionally, the ASU no longer requires a presentation of excess tax benefits and def iciencies related to the vesting and exercise of share-based compensation as both an operating outflow and financing inflow on the statement of cash flows. Adoption of this ASU did not have a material impact on our results of operations or financial positi on

Net Investment in Leases and Lo

Net Investment in Leases and Loans	3 Months Ended
	Mar. 31, 2017
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, 2017 2016 (Dollars in thousands) Minimum lease payments receivable $ 898,330 $ 867,806 Estimated residual value of equipment 26,691 26,790 Unearned lease income, net of initial direct costs and fees deferred (118,739) (115,158) Security deposits (1,415) (1,493) Commercial loans, net of origination costs and fees deferred Funding Stream 23,428 19,870 Other (1) 12,232 9,839 Total commercial loans 35,660 29,709 Allowance for credit losses (11,687) (10,937) $ 828,840 $ 796,717 ________________________ Other loans are comprised of commercial loans and other loans by MBB to satisfy its obligations under the Community Reinvestment Act of 1977 . At March 31, 2017 , $3 0 . 6 million in net investment in leases are pledged as collateral for the secured borrowing capacity at the Federal Reserve Discount Window. Initial direct costs net of fees deferred were $1 5 .1 million and $1 3 . 9 million as of March 31, 2017 and December 31, 2016 , respectively. Initial direct costs are netted in unearned income and are amortized to income using the effective interest method. Origination costs net of fees deferred were $0. 5 million and $0. 4 million as of March 31, 2017 and December 31, 2016 , respectively. Origination costs are ne tted in commercial loans and are amortized to income using the effective interest method. At March 31, 2017 and December 31, 2016 , $22.5 million of the estimated residual value of equipment retained on our Condensed Consolidated Balance Sheets was r elated 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, 2017 : Minimum Lease Payments Income Receivable Amortization (Dollars in thousands) Period Ending December 31, 2017 $ 280,754 $ 48,217 2018 280,258 39,582 2019 182,856 20,201 2020 102,334 8,376 2021 45,299 2,173 Thereafter 6,829 190 $ 898,330 $ 118,739 As of March 31, 2017 and December 31, 2016 , the Company maintained total finance receivables which were on a non-accrual basis of $2.3 million and $2.2 million, respectively. As of March 31, 2017 and December 31, 2016 , there were $0.1 million of commercial loans on a non-accrual basis . As of March 31, 2017 and December 31, 2016 , the Company had total finance receivables in which the terms of the original agreements had been renegotiated in the a mount of $0.8 million. As of March 31, 2017 and December 31, 2016 , there were $0. 2 million and $0.1 million of commercial loans that had been renegotiated , respectively . (See Note 4 for income recognition on leases and loans and additional a sset quality information.)

Allowance for Credit Losses

Allowance for Credit Losses	3 Months Ended
	Mar. 31, 2017
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 i n the allowance for credit losses and asset quality statistics. Three Months Ended Year Ended March 31, December 31, 2017 2016 2016 (Dollars in thousands) Allowance for credit losses, beginning of period $ 10,937 $ 8,413 $ 8,413 Charge-offs (3,674) (2,818) (12,387) Recoveries 540 521 2,497 Net charge-offs (3,134) (2,297) (9,890) Provision for credit losses 3,884 3,075 12,414 Allowance for credit losses, end of period (1) $ 11,687 $ 9,191 $ 10,937 Annualized net charge-offs to average total finance receivables (2) 1.57% 1.35% 1.37% Allowance for credit losses to total finance receivables, end of period (2) 1.42% 1.31% 1.38% Average total finance receivables (2) $ 796,920 $ 679,252 $ 720,060 Total finance receivables, end of period (2) $ 824,942 $ 699,672 $ 793,285 Delinquencies greater than 60 days past due $ 4,729 $ 4,114 $ 4,137 Delinquencies greater than 60 days past due (3) 0.51% 0.52% 0.46% Allowance for credit losses to delinquent accounts greater than 60 days past due (3) 247.13% 223.41% 264.37% Non-accrual leases and loans, end of period $ 2,335 $ 2,352 $ 2,242 Renegotiated leases and loans, end of period $ 798 $ 503 $ 769 __________________ (1) At March 31, 2017 , December 31, 2016 , and March 31, 2016 the allowance for credit losses allocated to loans was $0. 9 million, $0. 8 million, and less than $0. 3 million , respectively. (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 o f 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 120 days or more. Income recognition is d iscontinued 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, 2017 , December 31, 2016 and March 31, 2016 , there were no f inance receivables past due 90 days or more and still accruing. Net charge-offs for the three-month period ended March 31, 2017 were $3.1 million ( 1.57% of average total finance receivables on an annualized basis), compared to $2.7 m illion ( 1.40% of average total finance receivables on an annualized basis) for the three-month period ended December 31, 2016 and $2.3 million ( 1.35% of average total finance receivables on an annualized basis) for the three-month period e nded March 31, 2016 .

Goodwill and Intangible Assets

Goodwill and Intangible Assets	3 Months Ended
	Mar. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 5 - Goodwill and Intangible Assets Goodwill As a result of the HKF acquisition in January 2017, the Company recorded goodwill of $1.2 million as of March 31, 2017 , which represents the excess purchase price over the Company’s preliminary fair value of the assets acquired. The recorded goodwill is not amortizable but is deductible for tax purposes. T he purchase price allocation is preliminary as the Company is in the process of finalizing the valuation of the assets an d is subject to change, but will be finalized by December 31, 2017 . Impairment testing will be performed in the fourth quarter of each year and more frequently as warranted in accordance with the applicable accounting guidance. There was no impairment reco rded during the three months ended March 31, 2017 . The changes in the carrying amount of goodwill for the three months ended March 31, 2017 are as follows: (Dollars in thousands) Total Company Acquisition of HKF on January 4, 2017 1,160 Balance at March 31, 2017 $ 1,160 Intangible assets The Company had no intangible assets at December 31, 2016 . During the first quarter of 2017, in connection with the acquisition of H KF , the Company acquired certain definite lived intangible assets with a total cost of $1.3 million and a weighted average amortization period of 8.7 years. The Company had no indefinite lived intangible assets at March 31, 2017 . The following table presents details of the Company’s intangible assets as of March 31, 2017 : (Dollars in thousands) Accumulated Net Description Useful Life Cost Amortization Value Lender relationships 3 years $ 360 $ 17 $ 343 Vendor relationships 11 years 920 12 908 Corporate trade name 7 years 60 1 59 $ 1,340 $ 30 $ 1,310 There was no impairment of these assets in 2017. Amortization related to the Company’s definite lived intangible assets was less than $ 0 . 1 million for the first quarter 2017. The Company expects that amortization expense will be $ 0.2 million for each of the next five years .

Other Assets

Other Assets	3 Months Ended
	Mar. 31, 2017
Other Assets [Abstract]
Other Assets	NOTE 6 – Other Assets Other assets are comprised of the following: March 31, December 31, 2017 2016 (Dollars in thousands) Accrued fees receivable $ 2,731 $ 2,762 Prepaid expenses 2,225 2,201 Other 3,965 4,445 $ 8,921 $ 9,408

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies [Abstract]
Commitments And Contingencies	NOTE 7 – Commitments and Contingencies MBB is a member bank in a non-profit, multi-financial institution Community Development Financial Institution (“CDFI”) organization. The CDFI serves as a catalyst for community development by offering flexible financing for affordable, quality housing to low- and moderate-income residents , helping the Bank meet its Community Reinvestment Act (“CRA”) obligations. Currently, MBB receives approximately 1 .2 % participation in each funded loan which is collateral for the loan issued to the CDFI 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 C ommunity Reinvestment Act of 1977. At March 31, 2017 , MBB had an unfunded commitment of $ 0.9 million for this activity. Unless renewed prior to termination, MBB’s one-year commitment to the CDFI will expire in September 201 7. The Company is involved in le gal 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 c ash flows. Banking institutions are subject to periodic reviews and examinations from banking regulators. In the first quarter of 2017, one of MBB’s regulatory agencies communicated preliminary findings in connection with the timing of certain a spects of payment application process in effect prior to February 2016 related to the assessment of late fees. The Company believes that the resolution of this matter will require the Company to pay restitution to customers. The Company estimated such re stitution at $4.2 million, which was expensed and related liability established in the first quarter of 2017. However, the ultimate resolution of this matter could be materially different from the current estimate, including with respect to the timing, the exact amount of any required restitution or the possible imposition of any fines and penalties. As of March 31, 2017 , the Company leases all eight of its office locations including its executive offices in Mt. Laurel, New Jersey, and its offices in or nea r Atlanta, Georgia; Salt Lake City, Utah; Portsmouth, New Hampshire; Highlands Ranch, Colorado; Denver, Colorado; P lymouth, Michigan ; and Trevose, Pennsylvania . 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, 2017 : Future Minimum Lease Payment Obligations Capital Operating Period Ending December 31, Leases Leases Total (Dollars in thousands) 2017 $ 51 $ 1,180 $ 1,231 2018 — 1,484 1,484 2019 — 1,447 1,447 2020 — 686 686 2021 — — — Total minimum lease payments $ 51 $ 4,797 $ 4,848 Less: amount representing interest (1) Present value of minimum lease payments $ 50 Rent expense was $0. 3 million for each of the three -month periods ended March 31, 2017 and March 31, 2016 .

Deposits

Deposits	3 Months Ended
	Mar. 31, 2017
Deposits [Abstract]
Deposits	NOTE 8 – 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. MBB offer s 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 dat e and is offered to the clients of the partner bank and recorded as a single deposit account at MBB. As of March 31, 2017 , money market deposit accounts totaled $5 1 . 3 million. As of March 31, 2017 , the remaining scheduled maturities of certificates of depos its are as follows: Scheduled Maturities (Dollars in thousands) Period Ending December 31, 2017 $ 232,324 2018 220,319 2019 122,382 2020 69,367 2021 41,587 Thereafter 2,525 Total $ 688,504 Certificates of deposits issued by MBB are time deposits and are generally 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, 2017 was 1.32% .

Fair Value Measurements and Dis

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments	3 Months Ended
	Mar. 31, 2017
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 9 – 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 in GAAP as the pr ice that would be received to sell an asset or the price that would be paid to transfer a liability on the measurement date. GAAP focuses on the exit price in the principal or most advantageous market for the asset or liability in an orderly transaction be tween market participants. 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 th e 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 a ssets 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 obs ervable 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 tr ansaction 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, 2017 and December 31, 2016 : March 31, 2017 December 31, 2016 Fair Value Measurements Using Fair Value Measurements Using Level 1 Level 2 Level 1 Level 2 (Dollars in thousands) Assets Securities available for sale $ 3,370 $ 1,611 $ 3,352 $ 2,528 At this time, the Company has not elected to report any assets or 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 tho se 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 man agement’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 the se 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: March 31, 2017 December 31, 2016 Carrying Fair Carrying Fair Amount Value Amount Value (Dollars in thousands) Financial Assets Cash and cash equivalents $ 75,728 $ 75,728 $ 61,757 $ 61,757 Time deposits with banks 9,107 9,107 9,605 9,614 Loans, net of allowance 34,742 34,954 28,949 29,128 Financial Liabilities Deposits $ 739,793 $ 737,261 $ 697,357 $ 694,721 The paragraphs which follow describe the methods and assumptions used in estimating the fair values of financial instruments. Cash and Cash Equivalents The carrying amounts of the Company’s cash and cash equivalents approximate fair value as of March 31, 2017 and December 31, 2016 , 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. Time Deposits with Banks Fair value of time depos its is estimated by discounting cash flows of current rates paid by market participants for similar time deposits of the same or similar remaining maturities. This fair value measurement is classified as Level 2. 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 m arket 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 securitie s 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 th e 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. Lev el 2 securities include municipal bonds. Loans The loan balances are comprised of three types of loans. Loans made as a member bank in a non-profit, multi-financial institution CDFI serving as a catalyst for community development by offering financing for affordable, quality housing to low- and moderate-income residents. Such loans help MBB satisfy its obligations under the Community Reinvestment Act of 1977. The fair value of these loans approximates the carrying amount at March 31, 2017 and December 31, 2016 as it is based on recent comparable sales transactions with consideration of current market rates. This fair value measurement is classified as Level 2. The Company also invests in a small business loan product tailored to the small business market. Fair value for these loans are estimated by discounting cash flows at an imputed market rate for similar loan products with similar characteristics. This fair value measurement is classified as Level 2. The Company invests in loans to our customers in the fran chise finance channel. These loans may be secured by equipment being acquired, blanket liens on personal property, or specific equipment already owned by the customer. The fair value of loans is estimated by discounting the future cash flows using the curr ent rate at which similar loans would be made to borrowers with similar credit, collateral, and for the same remaining maturities. This fair value measurement is classified as Level 2. 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 certifica tes 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, 2017
Earnings Per Common Share ("EPS") [Abstract]
Earnings Per Common Share ("EPS")	NOTE 10 – 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, 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 E PS, 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 a nd shares used in computing basic and diluted EPS: Three Months Ended March 31, 2017 2016 (Dollars in thousands, except per-share data) Basic EPS Net income $ 1,540 $ 3,651 Less: net income allocated to participating securities (45) (103) Net income allocated to common stock $ 1,495 $ 3,548 Weighted average common shares outstanding 12,579,570 12,472,536 Less: Unvested restricted stock awards considered participating securities (366,106) (351,602) Adjusted weighted average common shares used in computing basic EPS 12,213,464 12,120,934 Basic EPS $ 0.12 $ 0.29 Diluted EPS Net income allocated to common stock $ 1,495 $ 3,548 Adjusted weighted average common shares used in computing basic EPS 12,213,464 12,120,934 Add: Effect of dilutive stock options 9,869 5,878 Adjusted weighted average common shares used in computing diluted EPS 12,223,333 12,126,812 Diluted EPS $ 0.12 $ 0.29 For the three-month periods ended March 31, 2017 and March 31, 2016 , outstanding stock-based compensation awards in the amount of 224,048 and 2,334 , respectively, were considered antidilutive and therefore were not considered in the computation of potential common shares for purposes of diluted EPS .

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2017
Stockholders' Equity [Abstract]
Stockholders' Equity	NOTE 11 – Stockholders’ Equity Stockholders’ Equity On July 29, 2014, the Company’s Board of Directors approved a new stock repurchase plan to replace the 2007 Repurchase Plan (the “2014 Repurchase Plan”). Under the 2014 Repurchase Plan, 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 each of the three -month period s ended March 31, 2017 and March 31, 2016 , the Company did not purchase any shares of its common stock in the open market under the 2014 Repurchase Plan . At March 31, 2017 , the Company had $ 3.2 million remaining in the 201 4 Repurchase Plan . In addition to the repurchases described above, participants in the Company’s 2014 Equity Compensation Plan (approved by the Company’s shareholders on June 3, 2014) (the “2014 Plan”) may have shares withheld to cover income taxes. D uring the three-month period s ended March 31, 2017 and March 31, 2016 , t here were 32,972 shares and 21,448 shares repurchased to cover income tax withholding in connection with shares granted under the 2014 Plan at an average cost of $ 23.97 per share and $ 14.44 per share, respectively . Regulatory Capital Requirements Through its issuance of FDIC-insured deposit s , 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. The Comp any and MBB are subject to capital adequacy regulations issued jointly by the federal bank regulatory agencies. These risk-based capital and leverage guidelines make regulatory capital requirements more sensitive to differences in risk profiles among banki ng organizations and consider off-balance sheet exposures in determining capital adequacy. The federal bank regulatory agencies and/or the U.S. Congress may determine to increase capital requirements in the future due to the current economic environment. U nder the capital adequacy regulation, at least half of a banking organization’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 p referred 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 regulations establis h minimum leverage ratios for banking organizations, which are calculated by dividing Tier 1 Capital by total average assets. Recognizing that the risk-based capital standards principally address credit risk rather than interest rate, liquidity, operational or other risks, many banking organizations are expected to maintain capital in excess of the minimum standards. T he Company and MBB operate under the Basel III capital adequacy standards . These standards require a minimum for Tier 1 leverage ratio of 4%, minimum Tier 1 risk-based ratio of 6% , and a t otal risk-based capital ratio of 8 % . The Basel III capital adequacy standards establ ish ed a new common equity Tier 1 risk-based capital ratio with a required 4.5% minimum (6.5% to be considered well-capitalized). The Company is required to have a level of regulatory capital in excess of the regulatory minimum and to have a capital buffer ab ove 1.25% for 2017, 1.875% for 2018, and 2.5% for 2019 and thereafter. If a banking organization does not maintain capital above the minimum plus the capital conservation buffer it may be subject to restrictions on dividends, share buybacks, and certain di scretionary payments such as bonus payments. The Company plans to provide the necessary capital to maintain MBB at “well-capitalized” status as defined by banking regulations and as required by an agreement entered into by and among MBB, MLC, Marlin Busi ness Services Corp. and the FDIC in conjunction with the opening of MBB (the “FDIC Agreement”). MBB’s Tier 1 Capital balance at March 31, 2017 was $132.5 million, which met all capital requirements to which MBB is subject and qualified MBB for “wel l-capitalized” status. At March 31, 2017 , the Company also exceeded its regulatory capital requirements and was considered “well-capitalized” as defined by federal banking regulations and as required by the FDIC Agreement. The following table sets forth the Tier 1 leverage ratio, common equity Tier 1 risk-based capital ratio, Tier 1 risk-based capital ratio and total risk-based capital ratio for Marlin Business Services Corp. and MBB at March 31, 2017 . 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. 17.41% $ 160,444 4% $ 36,856 5% $ 46,070 Marlin Business Bank 15.04% $ 132,452 5% $ 44,037 5% $ 44,037 Common Equity Tier 1 Risk-Based Capital Marlin Business Services Corp. 18.37% $ 160,444 4.5% $ 39,293 6.5% $ 56,756 Marlin Business Bank 15.65% $ 132,452 6.5% $ 55,011 6.5% $ 55,011 Tier 1 Risk-based Capital Marlin Business Services Corp. 18.37% $ 160,444 6% $ 52,390 8% $ 69,854 Marlin Business Bank 15.65% $ 132,452 8% $ 67,705 8% $ 67,705 Total Risk-based Capital Marlin Business Services Corp. 19.63% $ 171,368 8% $ 69,854 10% $ 87,317 Marlin Business Bank 16.90% $ 143,043 15% $ 126,947 10% (1) $ 84,632 __________________ (1 ) MBB is required to maintain “well-capitalized” status and must also maintain a total risk-based capital ratio greater than 15% pursuant to 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 cap italized, undercapitalized, significantly undercapitalized and critically undercapitalized. Well-capitalized institutions significantly exceed the required minimum level for each relevant capital measure. Adequately capitalized institutions include depos itory 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 a nd 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 g enerally 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-capitalize d 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 depo sits. 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 in to 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 16.90% at March 31, 2017 exceeded the threshold for “well capitalized” status under the applicable laws a nd 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 a ssessment 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 e arnings, 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.

Stock-Based Compensation

Stock-Based Compensation	3 Months Ended
	Mar. 31, 2017
Stock-Based Compensation [Abstract]
Stock-Based Compensation	NOTE 12 – Stock-Based Compensation Under the terms of the 2014 Plan, employees, certain consultants and advisors and non-employee members of the Company’s Board of Directors have 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. 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 the 2014 Plan. The aggregate number of shares under the 2014 Plan that may be issued pursuant to stock options or restricted stock grants is 1,200,000 with not more than 1,000,000 of such shares available for issuance as restricted stock grants. There were 422,659 shares available for future grants under the 2014 Plan as of March 31, 2017 , of which 338,542 shares were available to be issued as restri cted stock grants. Total stock-based compensation expense was $ 1.0 million and $ 0.7 million for the three-month periods ended March 31, 2017 and March 31, 2016 , respectively. Excess tax benefits from stock-based payment arrangements was $0.3 million for the three-month period ended March 31, 2017 . An e xcess tax deficit from stock-based payment arrangements increased cash provided by operating activities and decre ased cash provided by financing activities by $ 0.1 million for the three-month period ended March 31, 2016 . 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 Equity Compensation Plans . Employee stock options generally vest over three to four years. The Company also may issue stock options to non-employee independent directors. These options generally vest in one year. There were 115,883 stock options granted during the three-month period ended March 31, 2017 . There were no stock options granted during the three-month p eriod ended March 31, 2016 . The fair value of stock options granted during the three-month period ended March 31, 2017 was $6.56 and was estimated on the date of grant using the Black-Scholes option pricing model using the following weighted average assumpti ons: Assumption Risk-free interest rate 1.82 % Expected life (years) 4.50 Expected volatility 34.62 % Dividend yield 2.17 % The expected life for options is estimated based on their vesting and contractual terms and was determined by applying the simplified method as defined by the SEC ’s Staff Accounting Bulletin No. 107 (“SAB 107”). T he risk-free interest rate reflected the yield on zero-coupon Treasury securities with a term approximating the expected life of the stock options. The expected volatility was determined using historical volatilities based on historical stock prices. A summary of option activity for the three -month period ended March 31, 2017 follows: Weighted Average Number of Exercise Price Options Shares Per Share Outstanding, December 31, 2016 41,640 $ 12.37 Granted 115,883 25.75 Exercised (30,253) 12.41 Forfeited — — Expired — — Outstanding, March 31, 2017 127,270 24.54 During each of t he three-month period s ended March 31, 2017 and March 31, 2016 , the Company did not recognize compensation expense related to options . There were 30,253 stock options exercised during the three-month period ended March 31, 2017 with a total pretax intrinsic value of $ 0.3 million. During the three-month period ended March 31, 2016 , there were no stock options exercised. The following table summarizes information about the stock options outs tanding and exercisable as of March 31, 2017 . 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) $ 12.08 - 12.41 11,387 0.1 12.27 153 9,163 0.1 12.23 124 $ 25.75 115,883 7.0 25.75 — 0 0.0 0.00 — 127,270 6.4 24.54 $ 153 9,163 0.1 12.23 $ 124 The aggregate intrinsic value in the preceding table represents the total pretax intrinsic value, based on the Company’s closing stock price of $25.75 as of March 31, 2017 , which would have been received by the option holders had all option holders exercised their options as of that date. As of March 31, 2017 , the total future compensation cost related to non-vested stock options not yet recognized in the Consolidated Statements of Operations was $0.8 million . The weighted average period over which these awards are expected to be recognized was 2.0 years. As of March 31, 2017 , $ 0.1 million of additional potential compensation cost related to non-vested stock options has not been reco gnized 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 0.1 years. Non-vested Restricted Stock 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 may provide for accelerated vesting if there is a change in control as defined in the Equit y Compensation Plans. 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 occ urs when the achievement of the performance criteria is determined. Of the total restricted stock awards granted during the three -month period ended March 31, 2017 , no shares may be subject to accelerated vesting based on performance factors and no sh ares have vesting contingent upon performance factors. Vesting was accelerated in 201 6 and 201 7 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 summariz es the activity of the non-vested restricted stock during the three months ended March 31, 2017 : Weighted Average Grant-Date Non-vested restricted stock Shares Fair Value Outstanding at December 31, 2016 396,518 $ 16.07 Granted 3,400 24.08 Vested (91,533) 16.61 Forfeited (4,791) 16.22 Outstanding at March 31, 2017 303,594 15.99 During each of the three-month periods ended March 31, 2017 and March 31, 2016 , the Company granted restricted stock awards with a grant date fair value totaling $ 0.1 million and $ 1.8 million, respectively. 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 $ 0.9 million and $ 0.7 million of compen sation expense related to restricted stock for the three-month periods ended March 31, 2017 and March 31, 2016 , respectively. Of the $ 0.9 million total compensation expense related to restricted stock for the three-month period ended March 31, 2017 , approximately $ 0.6 million related to accelerated vesting based on achievement of certain performance criteria determined annually. Of the $ 0.7 million total compensation expense related to restricted stock for the three-month period ended March 31, 2016 , approximately $ 0.4 million related to accelerated vesting, which was also based on the achievement of certain performance criteria determined annually. As of March 31, 2017 , there was $ 3.3 million of unrecognized compensation cost related to non-vested restricted stock compensation scheduled to be recognized over a weighted average period of 3.7 years. In the event individual performance targets are achieved, $ 0.8 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 32,076 additional shares of st ock 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, 2017 and March 31, 2016 was $ 2.2 million and $ 0.8 million, respectively. Restricted Stock Units Restricted stock units (“RSUs”) are granted with vesting conditions based on fulfillment of a service condition (generally three to four years from the grant date), and may also require achievement of certain operating performance criteria or achievement of certain market-based targets associated with the Company’s stock price. The market based target measurement period begins one year from the grant date and ends three years from the grant date. Expense for equity based awards with market and service conditions is recognized over the service period based on the grant-date fair value of the award. The following tables summarize restricted stock unit activity for the three -month period ended March 31, 2017 : Weighted Average Number of Grant-Date Performance-based & market-based RSUs RSUs Fair Value Outstanding at December 31, 2016 120,000 $ 9.47 Granted 71,032 23.65 Forfeited — — Converted — — Cancelled due to non-achievement of market condition — — Outstanding at March 31, 2017 191,032 14.74 Service-based RSUs Outstanding at December 31, 2016 — $ — Granted 29,504 25.75 Forfeited — — Converted — — Outstanding at March 31, 2017 29,504 25.75 The weighted average grant-date fair value of RSUs with market based vesting conditions granted during the three-month period ended March 31, 2017 was $13.32 per unit. The weighted average grant date fair value of these market based RSUs was estimated using a Monte Carlo simulation valuation model with the following assumptions: Three Months Ended March 31, 2017 2016 Grant date stock price $ 25.75 — Risk-free interest rate 1.72 % — Expected volatility 33.42 % — Dividend yield — — The risk free interest rate reflected the yield on zero coupon Treasury securities with a term approximating the expected life of the RSUs. The expected volatility was based on historical volatility of the Company’s common stock. Dividend yield was assumed at zero as the grant assumes dividends distributed during the performance period are reinvested. When valuing the grant, we have assumed a dividend yield of zero, which is mathematically equivalent to reinvesting dividends in the issuing entity. During the three month period ended March 31, 2017, the Company granted RSUs with grant-date fair values totaling $2.4 million. The Company recognized less than $ 0. 1 million of compensation expense related to RSUs for the three month period ended March 31, 2017. As of March 31, 2017, there was $3.4 million of unrecognized compensation cost related to RSUs scheduled to be recognized over a weighted average period of 2.9 years based on the most probable performance assumptions. In the event maximum performance targets are achieved, an additional $1.5 million of compensation cost would be recognized over a weighted average period of 3.0 years and may result in the conversion of 59,032 additional units into shares of common stock.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2017
Subsequent Events [Abstract]
Events Subsequent to Year-End	NOTE 13 – Subsequent Events The Company declared a dividend of $0.140 per share on April 27, 2017 . The quarterly dividend, which is expected to result in a dividend payment of approximately $1.8 million, is scheduled to be paid on May 18, 2017 to shareholders of record on the close of business on May 8, 2017 . It represents the Company’s twenty-third consecutive quarterly cash dividend. The payment of future dividends will be subject to app roval by the Company’s Board of Directors.

Summary of Critical Accountin21

Summary of Critical Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2017
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. MLC 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 and loan portfolio and have the same product offering. All intercompany accounts and transact ions have been eliminated in consolidation. T he accompanying unaudited condensed consolidated financial statements present the Company’s financial position at March 31, 2017 and the results of operations for the three- month periods ended March 31, 2017 and 2016 , and cash flows for the three -month periods ended March 31, 2017 and 2016 . These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and note d isclosures included in the Company’s Form 10-K filed with the Securities and Exchange Commission (“SEC”) on March 13 , 201 7 . The consolidated results of operations for the three- month periods ended March 31, 2017 and 2016 and the consolid ated statements of cash flows for the three -month periods ended March 31, 2017 and 2016 are not necessarily indicative of the results of operations or cash flows for the respective full years or any other period.
Recent Accounting Pronouncements, Policy [Policy Text Block]	Recent ly Issued Accounting Standards . In February 2017, the FASB issued Accounting Standards Update 2017-05, Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets. The amendments in this Update clarify that a financial asset is within the scope of Subtopic 610-20 if it meets the definition of an in substance nonfinancial asset. The amendments define t he term in substance nonfinancial asset, in part, as a financial asset promised to a counterparty in a contract if substantially all of the fair value of the assets (recognized and unrecognized) that are promised to the counterparty in the contract is conc entrated in nonfinancial assets. If substantially all of the fair value of the assets that are promised to the counterparty in a contract is concentrated in nonfinancial assets, then all of the financial assets promised to the counterparty are in substance nonfinancial assets within the scope of Subtopic 610-20. The amendments in this Update also clarify that nonfinancial assets within the scope of Subtopic 610-20 may include nonfinancial assets transferred within a legal entity to a counterparty. The amend ments in this Update are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The Company will apply the amendments in this Update prospectively to each period presented. The Company is evaluating the impact of this new requirement on the consolidated earnings, financial position and cash flows of the Company. Recent ly Adopted Accounting Standards . In March 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting . This ASU, which was adopted by the Company on January 1, 2017, simplifies the accounting for several aspects of share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The changes which impacted t he Company included a requirement that all excess tax benefits and deficiencies that pertain to share-based payment arrangements be recognized within income tax expense line instead of Capital surplus – common stock and other. The Company elected to adopt these changes on a prospective basis. Additionally, the ASU no longer requires a presentation of excess tax benefits and def iciencies related to the vesting and exercise of share-based compensation as both an operating outflow and financing inflow on the statement of cash flows. Adoption of this ASU did not have a material impact on our results of operations or financial positi on
Goodwill and Intangible Assets, Policy [Policy Text Block]	Goodwill and Intangible Ass ets. The Company tests for impairment of goodwill at least annually and more frequently as circumstances warrant in accordance with applicable accounting guidance. Accounting guidance allows for the testing of goodwill for impairment using both qualitative and quantitative factors. Impairment of goodwill is recognized only if the carrying amount of the Company, including goodwill, exceeds the fair value of the Company. The amount of the impairment loss would be equal to the excess carrying value of the good will over the implied fair value of the Company ’s goodwill. Currently, the Company does not have any intangible assets with indefinite useful lives. Intangible assets that are not deemed to have an indefinite useful life are amortized over their estimated useful lives. The carrying amounts of definite lived intangible assets are regularly reviewed for indicators of impairment in accordance with applicable accounting guidance. Impairment is recognized only if the carrying amount of the intangible asset is in excess of its undiscounted projected cash flows. I mpairment is measured as the difference between the carrying amount and the estimated fair value of the asset.

Net Investment in Leases and 22

Net Investment in Leases and Loans (Tables)	3 Months Ended
	Mar. 31, 2017
Net Investment in Leases and Loans [Abstract]
Components of Net Investment in Leases and Loans [Table Text Block]	March 31, December 31, 2017 2016 (Dollars in thousands) Minimum lease payments receivable $ 898,330 $ 867,806 Estimated residual value of equipment 26,691 26,790 Unearned lease income, net of initial direct costs and fees deferred (118,739) (115,158) Security deposits (1,415) (1,493) Commercial loans, net of origination costs and fees deferred Funding Stream 23,428 19,870 Other (1) 12,232 9,839 Total commercial loans 35,660 29,709 Allowance for credit losses (11,687) (10,937) $ 828,840 $ 796,717
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, 2017 $ 280,754 $ 48,217 2018 280,258 39,582 2019 182,856 20,201 2020 102,334 8,376 2021 45,299 2,173 Thereafter 6,829 190 $ 898,330 $ 118,739

Allowance for Credit Losses (Ta

Allowance for Credit Losses (Tables)	3 Months Ended
	Mar. 31, 2017
Allowance For Credit Losses [Abstract]
Allowance for Credit Losses on Finance Receivables [Table Text Block]	Three Months Ended Year Ended March 31, December 31, 2017 2016 2016 (Dollars in thousands) Allowance for credit losses, beginning of period $ 10,937 $ 8,413 $ 8,413 Charge-offs (3,674) (2,818) (12,387) Recoveries 540 521 2,497 Net charge-offs (3,134) (2,297) (9,890) Provision for credit losses 3,884 3,075 12,414 Allowance for credit losses, end of period (1) $ 11,687 $ 9,191 $ 10,937 Annualized net charge-offs to average total finance receivables (2) 1.57% 1.35% 1.37% Allowance for credit losses to total finance receivables, end of period (2) 1.42% 1.31% 1.38% Average total finance receivables (2) $ 796,920 $ 679,252 $ 720,060 Total finance receivables, end of period (2) $ 824,942 $ 699,672 $ 793,285 Delinquencies greater than 60 days past due $ 4,729 $ 4,114 $ 4,137 Delinquencies greater than 60 days past due (3) 0.51% 0.52% 0.46% Allowance for credit losses to delinquent accounts greater than 60 days past due (3) 247.13% 223.41% 264.37% Non-accrual leases and loans, end of period $ 2,335 $ 2,352 $ 2,242 Renegotiated leases and loans, end of period $ 798 $ 503 $ 769

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill [Table Text Block]	(Dollars in thousands) Total Company Acquisition of HKF on January 4, 2017 1,160 Balance at March 31, 2017 $ 1,160
Schedule of Finite Lived Intangible Assets [Table Text Block]	(Dollars in thousands) Accumulated Net Description Useful Life Cost Amortization Value Lender relationships 3 years $ 360 $ 17 $ 343 Vendor relationships 11 years 920 12 908 Corporate trade name 7 years 60 1 59 $ 1,340 $ 30 $ 1,310

Other Assets (Tables)

Other Assets (Tables)	3 Months Ended
	Mar. 31, 2017
Prepaid Expense and Other Assets [Abstract]
Schedule of Other Assets [Table Text Block]	March 31, December 31, 2017 2016 (Dollars in thousands) Accrued fees receivable $ 2,731 $ 2,762 Prepaid expenses 2,225 2,201 Other 3,965 4,445 $ 8,921 $ 9,408

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2017
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) 2017 $ 51 $ 1,180 $ 1,231 2018 — 1,484 1,484 2019 — 1,447 1,447 2020 — 686 686 2021 — — — Total minimum lease payments $ 51 $ 4,797 $ 4,848 Less: amount representing interest (1) Present value of minimum lease payments $ 50

Deposits (Tables)

Deposits (Tables)	3 Months Ended
	Mar. 31, 2017
Contractual Maturities of Time Deposits [Abstract]
Contractual Maturities Of Time Deposits [Table Text Block]	Scheduled Maturities (Dollars in thousands) Period Ending December 31, 2017 $ 232,324 2018 220,319 2019 122,382 2020 69,367 2021 41,587 Thereafter 2,525 Total $ 688,504

Fair Value Measurements and D28

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2017
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]	March 31, 2017 December 31, 2016 Fair Value Measurements Using Fair Value Measurements Using Level 1 Level 2 Level 1 Level 2 (Dollars in thousands) Assets Securities available for sale $ 3,370 $ 1,611 $ 3,352 $ 2,528
Schedule of Carrying Amount and Estimated Fair Value of Financial Instruments [Table Text Block]	March 31, 2017 December 31, 2016 Carrying Fair Carrying Fair Amount Value Amount Value (Dollars in thousands) Financial Assets Cash and cash equivalents $ 75,728 $ 75,728 $ 61,757 $ 61,757 Time deposits with banks 9,107 9,107 9,605 9,614 Loans, net of allowance 34,742 34,954 28,949 29,128 Financial Liabilities Deposits $ 739,793 $ 737,261 $ 697,357 $ 694,721

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	3 Months Ended
	Mar. 31, 2017
Earnings Per Common Share ("EPS") [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended March 31, 2017 2016 (Dollars in thousands, except per-share data) Basic EPS Net income $ 1,540 $ 3,651 Less: net income allocated to participating securities (45) (103) Net income allocated to common stock $ 1,495 $ 3,548 Weighted average common shares outstanding 12,579,570 12,472,536 Less: Unvested restricted stock awards considered participating securities (366,106) (351,602) Adjusted weighted average common shares used in computing basic EPS 12,213,464 12,120,934 Basic EPS $ 0.12 $ 0.29 Diluted EPS Net income allocated to common stock $ 1,495 $ 3,548 Adjusted weighted average common shares used in computing basic EPS 12,213,464 12,120,934 Add: Effect of dilutive stock options 9,869 5,878 Adjusted weighted average common shares used in computing diluted EPS 12,223,333 12,126,812 Diluted EPS $ 0.12 $ 0.29

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2017
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. 17.41% $ 160,444 4% $ 36,856 5% $ 46,070 Marlin Business Bank 15.04% $ 132,452 5% $ 44,037 5% $ 44,037 Common Equity Tier 1 Risk-Based Capital Marlin Business Services Corp. 18.37% $ 160,444 4.5% $ 39,293 6.5% $ 56,756 Marlin Business Bank 15.65% $ 132,452 6.5% $ 55,011 6.5% $ 55,011 Tier 1 Risk-based Capital Marlin Business Services Corp. 18.37% $ 160,444 6% $ 52,390 8% $ 69,854 Marlin Business Bank 15.65% $ 132,452 8% $ 67,705 8% $ 67,705 Total Risk-based Capital Marlin Business Services Corp. 19.63% $ 171,368 8% $ 69,854 10% $ 87,317 Marlin Business Bank 16.90% $ 143,043 15% $ 126,947 10% (1) $ 84,632

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2017
Stock-Based Compensation [Abstract]
Schedule of Stock-based Payment Award Stock Options Valuation Assumptions [Table Text Block]	Assumption Risk-free interest rate 1.82 % Expected life (years) 4.50 Expected volatility 34.62 % Dividend yield 2.17 %
Schedule of Stock-based Compensation, Stock Options Activity [Table Text Block]	Weighted Average Number of Exercise Price Options Shares Per Share Outstanding, December 31, 2016 41,640 $ 12.37 Granted 115,883 25.75 Exercised (30,253) 12.41 Forfeited — — Expired — — Outstanding, March 31, 2017 127,270 24.54
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) $ 12.08 - 12.41 11,387 0.1 12.27 153 9,163 0.1 12.23 124 $ 25.75 115,883 7.0 25.75 — 0 0.0 0.00 — 127,270 6.4 24.54 $ 153 9,163 0.1 12.23 $ 124
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, 2016 396,518 $ 16.07 Granted 3,400 24.08 Vested (91,533) 16.61 Forfeited (4,791) 16.22 Outstanding at March 31, 2017 303,594 15.99
Schedule of Stock-based Compensation, Restricted Stock Units Award Activity [Table Text Block]	Weighted Average Number of Grant-Date Performance-based & market-based RSUs RSUs Fair Value Outstanding at December 31, 2016 120,000 $ 9.47 Granted 71,032 23.65 Forfeited — — Converted — — Cancelled due to non-achievement of market condition — — Outstanding at March 31, 2017 191,032 14.74 Service-based RSUs Outstanding at December 31, 2016 — $ — Granted 29,504 25.75 Forfeited — — Converted — — Outstanding at March 31, 2017 29,504 25.75
Schedule of Stock-Based Payment Award, Restricted Stock Units Valuation Assumptions [Table Text Block]	Three Months Ended March 31, 2017 2016 Grant date stock price $ 25.75 — Risk-free interest rate 1.72 % — Expected volatility 33.42 % — Dividend yield — —

The Company (Narrative) (Detail

The Company (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Business Acquisition [Line Items]
Goodwill	$ 1,160		$ 0
Finite Lived Intangible Assets Acquired	1,300
Net Income	$ 1,540	$ 3,651	$ 17,279
Business Acquisitions, Pro Forma Revenue		24,100
Business Acquisitions, Pro Forma Net Income (Loss)		$ 3,800
Assurance One Ltd [Member]
Entity Information [Line Items]
Entity Incorporation, State Country Name	Bermuda
Entity Incorporation, Date of Incorporation	May 31, 2000
Marlin Business Bank [Member]
Entity Information [Line Items]
Entity Incorporation, State Country Name	Utah
Entity Incorporation, Date of Incorporation	Mar. 12, 2008
Marlin Business Services Corp [Member]
Entity Information [Line Items]
Entity Incorporation, State Country Name	Pennsylvania
Entity Incorporation, Date of Incorporation	Aug. 5, 2003
Horizon Keystone Financial [Member]
Business Acquisition [Line Items]
Payments To Acquire Businesses, Gross	$ 2,500
Goodwill	1,200
Finite Lived Intangible Assets Acquired	$ 1,300
Business Acquisition, Date Of Acquisition Agreement	Jan. 4, 2017
Revenues	$ 700
Net Income	$ 100

Net Investment in Leases and 33

Net Investment in Leases and Loans (Narratives) (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016	Mar. 31, 2016
Net Investment in Leases and Loans [Abstract]
Net Investment in Leases, Initial Direct Costs	$ 15,100,000	$ 13,900,000
Net Investment in Loans, Origination Costs	500,000	400,000
Product Information [Line Items]
Estimated Residual Value of Equipment	26,691,000	26,790,000
Loans and Leases Receivable, Collateral for Secured Borrowings	0
Non-accrual leases and loans, end of period	2,335,000	2,242,000	$ 2,352,000
Renegotiated leases and loans, end of period	798,000	769,000	$ 503,000
Debt Instrument, Unused Borrowing Capacity, Amount	0
Debt Instrument, Debt Default, Amount	0
Leases Pledged as Collateral [Member]
Product Information [Line Items]
Loans and Leases Receivable, Collateral for Secured Borrowings	30,600,000
Commercial Loan [Member]
Product Information [Line Items]
Non-accrual leases and loans, end of period	100,000	100,000
Renegotiated leases and loans, end of period	200,000	100,000
Copier Product [Member]
Product Information [Line Items]
Estimated Residual Value of Equipment	$ 22,500,000	$ 22,500,000

Net Investment in Leases and 34

Net Investment in Leases and Loans (Net Investment Components) (Details) - USD ($) $ in Thousands		Mar. 31, 2017	Dec. 31, 2016	Mar. 31, 2016	Dec. 31, 2015
Net Investment in Leases and Loans [Abstract]
Minimum lease payments receivable		$ 898,330	$ 867,806
Estimated Residual Value of Equipment		26,691	26,790
Unearned Lease Income, Net Of Initial Direct Costs and Fees Deferred		(118,739)	(115,158)
Security Deposits		(1,415)	(1,493)
Funding Stream loans		23,428	19,870
Other commercial loans	[1]	12,232	9,839
Total commercial loans, net of origination costs and fees deferred		35,660	29,709
Allowance for Credit Losses	[2]	(11,687)	(10,937)	$ (9,191)	$ (8,413)
Net investment in leases and loans		$ 828,840	$ 796,717
[1]	Other loans are comprised of commercial loans and other loans by MBB to satisfy its obligations under the Community Reinvestment Act of 1977 .
[2]	(1) At March 31, 2017 , December 31, 2016 , and March 31, 2016 the allowance for credit losses allocated to loans was $0. 9 million, $0. 8 million, and less than $0. 3 million , respectively.

Net Investment in Leases and 35

Net Investment in Leases and Loans (Future Minimum Lease Payments Receivable Schedule) (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Future Minimum Lease Payments Receivable Schedule [Abstract]
2,017	$ 280,754
2,018	280,258
2,019	182,856
2,020	102,334
2,021	45,299
Thereafter	6,829
Minimum Lease Payments Receivable	898,330	$ 867,806
Future Scheduled Income Amortization [Abstract]
2,017	48,217
2,018	39,582
2,019	20,201
2,020	8,376
2,021	2,173
Thereafter	190
Unearned Lease Income, Including Initial Direct Costs and Fees Deferred	$ 118,739	$ 115,158

Allowance for Credit Losses (Na

Allowance for Credit Losses (Narratives) (Details) - USD ($)		3 Months Ended			12 Months Ended
		Mar. 31, 2017	Dec. 31, 2016	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015
Allowance for Credit Losses [Line Items]
Loans and Leases Receivable, Allowance	[1]	$ 11,687,000	$ 10,937,000	$ 9,191,000	$ 10,937,000	$ 8,413,000
Net charge-offs		$ (3,134,000)	$ (2,700,000)	$ (2,297,000)	$ (9,890,000)
Annualized net charge-offs to average total finance receivables		1.57%	1.40%	1.35%	1.37%
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		120 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		$ 900,000	$ 800,000	$ 300,000	$ 800,000
[1]	(1) At March 31, 2017 , December 31, 2016 , and March 31, 2016 the allowance for credit losses allocated to loans was $0. 9 million, $0. 8 million, and less than $0. 3 million , respectively.

Allowance for Credit Losses (De

Allowance for Credit Losses (Details) - USD ($) $ in Thousands		3 Months Ended			12 Months Ended
		Mar. 31, 2017	Dec. 31, 2016	Mar. 31, 2016	Dec. 31, 2016
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period	[1]	$ 10,937		$ 8,413	$ 8,413
Charge-offs		(3,674)		(2,818)	(12,387)
Recoveries		540		521	2,497
Net charge-offs		(3,134)	$ (2,700)	(2,297)	(9,890)
Provision for credit losses		3,884		3,075	12,414
Allowance for credit losses, end of period	[1]	$ 11,687	$ 10,937	$ 9,191	$ 10,937
Annualized net charge-offs to average total finance receivables		1.57%	1.40%	1.35%	1.37%
Allowance for credit losses to total finance receivables, end of period	[2]	1.42%	1.38%	1.31%	1.38%
Average total finance receivables	[2]	$ 796,920		$ 679,252	$ 720,060
Total finance receivables, end of period	[2]	824,942	$ 793,285	699,672	793,285
Delinquencies greater than 60 days past due		$ 4,729	$ 4,137	$ 4,114	$ 4,137
Delinquencies greater than 60 days past due as a percentage of total finance receivables	[3]	0.51%	0.46%	0.52%	0.46%
Allowance for credit losses to delinquent accounts greater than 60 days past due	[3]	247.13%	264.37%	223.41%	264.37%
Non-accrual leases and loans, end of period		$ 2,335	$ 2,242	$ 2,352	$ 2,242
Renegotiated leases and loans, end of period		$ 798	$ 769	$ 503	$ 769
[1]	(1) At March 31, 2017 , December 31, 2016 , and March 31, 2016 the allowance for credit losses allocated to loans was $0. 9 million, $0. 8 million, and less than $0. 3 million , respectively.
[2]	(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]	(3) Calculated as a percent o f total minimum lease payments receivable for leases and as a percent of principal outstanding for loans.

Goodwill and Intangible Asset38

Goodwill and Intangible Assets (Narratives) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 1,160,000	$ 0
Goodwill Impairment Loss	0
Finite Lived Intangible Assets Acquired	$ 1,300,000
Acquired Finite Lived Intangible Assets Weighted Average Useful Life	8 years 8 months
Amortization of Definite-Life Intangible Assets	$ 100,000
Estimated amortization expense in 2018	200,000
Estimated amortization expense in 2019	200,000
Estimated amortization expense in 2020	200,000
Estimated amortization expense in 2021	200,000
Estimated amortization expense in 2022	200,000
Impairment Of Intangible Assets, Finite-lived	$ 0

Summary of Changes In Carrying

Summary of Changes In Carrying Amount of Goodwill (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2017USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, Beginning Balance	$ 0
Acquisition of Horizon Keystone Financial on January 4, 2017	1,160
Goodwill, Ending Balance	$ 1,160

Intangible Assets (Detail)

Intangible Assets (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2017USD ($)
Finite Lived Intangible Assets [Line Items]
Cost	$ 1,340
Accumulated Amortization	30
Net Value	$ 1,310
Lender Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life	3 years
Cost	$ 360
Accumulated Amortization	17
Net Value	$ 343
Vendor Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life	11 years
Cost	$ 920
Accumulated Amortization	12
Net Value	$ 908
Trade Names [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life	7 years
Cost	$ 60
Accumulated Amortization	1
Net Value	$ 59

Other Assets (Details)

Other Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Prepaid Expense and Other Assets [Abstract]
Accrued fees receivable	$ 2,731	$ 2,762
Prepaid expenses	2,225	2,201
Other assets, miscellaneous	3,965	4,445
Other assets, total	$ 8,921	$ 9,408

Commitments and Contingencies42

Commitments and Contingencies (Narratives) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2017USD ($)Number	Mar. 31, 2016USD ($)
Entity Location [Line Items]
Number Of Offices | Number	8
Operating Leases, Rent Expense	$ 0.3	$ 0.3
Membership Expiration Date	Sep. 30, 2017
Restitution Due To Customers	$ 4.2
Marlin Business Bank [Member]
Entity Location [Line Items]
Loan Participation Ownership Percentage	1.20%
Unfunded Loan Commitments	$ 0.9

Commitments and Contingencies43

Commitments and Contingencies (Details) $ in Thousands	Mar. 31, 2017USD ($)
Capital Leases, Future Minimum Payments, Present Value of Net Minimum Payments [Abstract]
2017, capital lease payments due	$ 51
2018, capital lease payments due	0
2019, capital lease payments due	0
2020, capital lease payments due	0
2021, capital lease payments due	0
Thereafter, capital lease payments due	0
Total minimum lease payments due, capital leases	51
Less: amount representing interest	(1)
Present value of minimum lease payments, capital leases	50
Operating Leases, Future Minimum Payments Due [Abstract]
2017, operating lease payments due	1,180
2018, operating lease payments due	1,484
2019, operating lease payments due	1,447
2020, operating lease payments due	686
2021, operating lease payments due	0
Thereafter, operating lease payments due	0
Total minimum lease payments due, operating leases	4,797
Capital And Operating Leases Future Minimum Payments Due [Abstract]
2017, total lease payments due	1,231
2018, total lease payments due	1,484
2019, total lease payments due	1,447
2020, total lease payments due	686
2021, total lease payments due	0
Thereafter, total lease payments due	0
Total minimum lease payments due	$ 4,848

Deposits (Details)

Deposits (Details) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Contractual Maturities of Time Deposits [Abstract]
2,017	$ 232,324,000
2,018	220,319,000
2,019	122,382,000
2,020	69,367,000
2,021	41,587,000
Thereafter	2,525,000
Total	688,504,000	$ 697,357,000
Maximum time deposit liability denomination	250,000
Cash FDIC Insured Amount	$ 250,000
Weighted average all-in interest rate of all deposit liabilities outstanding	1.32%
Marlin Business Bank [Member]
Contractual Maturities of Time Deposits [Abstract]
Money market deposit accounts	$ 51,300,000

Fair Value Measurements and D45

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments (Balances Measured at Fair Value on a Recurring Basis) (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	$ 4,981	$ 5,880
Fair Value Assets Level 1 To Level 2 Transfers Amount	0	0
Fair Value Assets Level 2 To Level 1 Transfers Amount	0	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	3,370	3,352
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	$ 1,611	$ 2,528

Fair Value Measurements and D46

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments (Estimated Fair Values and Carrying Amounts) (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016	Mar. 31, 2016	Dec. 31, 2015
Assets, Fair Value Disclosure [Abstract]
Total cash and cash equivalents	$ 75,728	$ 61,757	$ 65,093	$ 60,129
Securities available for sale	4,981	5,880
Time deposits with banks	9,107	9,605
Total commercial loans, net of origination costs and fees deferred	35,660	29,709
Liabilities, Fair Value Disclosure [Abstract]
Deposits	739,793	697,357
Carrying (Reported) Amount, Fair Value Disclosure [Member]
Assets, Fair Value Disclosure [Abstract]
Total cash and cash equivalents	75,728	61,757
Restricted interest-earning deposits with banks	0	0
Time deposits with banks	9,107	9,605
Loans, net of allowance	34,742	28,949
Liabilities, Fair Value Disclosure [Abstract]
Deposits	739,793	697,357
Estimate of Fair Value, Fair Value Disclosure [Member] | Fair Value, Inputs, Level 1 [Member]
Assets, Fair Value Disclosure [Abstract]
Total cash and cash equivalents	75,728	61,757
Restricted interest-earning deposits with banks	0	0
Estimate of Fair Value, Fair Value Disclosure [Member] | Fair Value, Inputs, Level 2 [Member]
Assets, Fair Value Disclosure [Abstract]
Time deposits with banks	9,107	9,614
Loans, net of allowance	34,954	29,128
Liabilities, Fair Value Disclosure [Abstract]
Deposits	$ 737,261	$ 694,721

Earnings Per Common Share (EPS

Earnings Per Common Share (EPS Basic) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Earnings Per Share, Basic [Abstract]
Net Income	$ 1,540	$ 3,651	$ 17,279
Less: net income allocated to participating securities	(45)	(103)
Net income allocated to common stock	$ 1,495	$ 3,548
Weighted average common shares outstanding	12,579,570	12,472,536
Less: Unvested restricted stock awards considered participating securities	(366,106)	(351,602)
Adjusted weighted average common shares used in computing basic EPS	12,213,464	12,120,934
Basic earnings per share	$ 0.12	$ 0.29

Earnings Per Common Share (EP48

Earnings Per Common Share (EPS Diluted) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Earnings Per Share, Diluted [Abstract]
Net income allocated to common stock	$ 1,495	$ 3,548
Adjusted weighted average common shares used in computing basic EPS	12,213,464	12,120,934
Add: Effect of dilutive stock options	9,869	5,878
Adjusted weighted average common shares used in computing diluted EPS	12,223,333	12,126,812
Diluted earnings per share	$ 0.12	$ 0.29
Antidilutive securities excluded from computation of earnings per share amount	224,048	2,334

Stockholders' Equity (Narrative

Stockholders' Equity (Narratives) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jul. 29, 2014
Dividends Paid [Line Items]
Cash dividends paid	$ 1,776		$ 6,923
Stock Repurchase [Line Items]
Stock Repurchase Program, Authorized Amount							$ 15,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount	3,200
Marlin Business Services Corp. [Member]
Regulatory Capital Requirements Miscellaneous Information [Line Items]
Total stockholders equity (regulatory)	$ 160,444
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	8.00%
Tier One Risk Based Capital to Risk Weighted Assets	18.37%
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	4.00%
Total Risk Based Capital to Risk Weighted Assets	19.63%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	6.00%
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets	4.50%
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets	6.50%
New Capital Conservation Buffer				2.50%	1.875%	1.25%
Marlin Business Bank [Member]
Regulatory Capital Requirements Miscellaneous Information [Line Items]
Total stockholders equity (regulatory)	$ 132,452
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	15.00%
Tier One Risk Based Capital to Risk Weighted Assets	15.65%
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	5.00%
FDIC Agreement Capital Required To Be Well Capitalized To Risk Weighted Assets	15.00%
Total Risk Based Capital to Risk Weighted Assets	16.90%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	8.00%
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets	6.50%
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets	6.50%
Instrument Equity Compensation Plan [Member]
Stock Repurchase [Line Items]
Stock Repurchased During Period, Shares	32,972	21,448
Stock Repurchased During Period, Average Cost Per Share	$ 23.97	$ 14.44
2014 Stock Repurchase Plan [Member]
Stock Repurchase [Line Items]
Stock Repurchased During Period, Shares	0
Stock Repurchased During Period, Average Cost Per Share	$ 0

Stockholders' Equity (Regulator

Stockholders' Equity (Regulatory Capital Ratios) (Details)	Mar. 31, 2017USD ($)
Marlin Business Services Corp. [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier One Leverage Capital	$ 160,444,000
Tier One Leverage Capital Required for Capital Adequacy	36,856,000
Tier One Leverage Capital Required to be Well Capitalized	46,070,000
Common Equity Tier One Risk Based Capital	160,444,000
Common Equity Tier One Risk Based Capital Required For Capital Adequacy	39,292,785
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized	56,756,245
Tier One Risk Based Capital	160,444,000
Tier One Risk Based Capital Required for Capital Adequacy	52,390,000
Tier One Risk Based Capital Required to be Well Capitalized	69,854,000
Total Risk Based Capital	171,368,000
Total Risk Based Capital Required for Capital Adequacy	69,854,000
Total Risk Based Capital Required to be Well Capitalized	$ 87,317,000
Tier One Leverage Capital to Average Assets	17.41%
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%
Common Equity Tier One Risk Based Capital To Risk Weighted Assets	18.37%
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets	4.50%
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets	6.50%
Tier One Risk Based Capital to Risk Weighted Assets	18.37%
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	8.00%
Total Risk Based Capital to Risk Weighted Assets	19.63%
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	$ 132,452,000
Tier One Leverage Capital Required for Capital Adequacy	44,037,000
Tier One Leverage Capital Required to be Well Capitalized	44,037,000
Common Equity Tier One Risk Based Capital	132,452,000
Common Equity Tier One Risk Based Capital Required For Capital Adequacy	55,011,000
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized	55,011,000
Tier One Risk Based Capital	132,452,000
Tier One Risk Based Capital Required for Capital Adequacy	67,705,000
Tier One Risk Based Capital Required to be Well Capitalized	67,705,000
Total Risk Based Capital	143,043,000
Total Risk Based Capital Required for Capital Adequacy	126,947,000
Total Risk Based Capital Required to be Well Capitalized	$ 84,632,000
Tier One Leverage Capital to Average Assets	15.04%
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%
Common Equity Tier One Risk Based Capital To Risk Weighted Assets	15.65%
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets	6.50%
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets	6.50%
Tier One Risk Based Capital to Risk Weighted Assets	15.65%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	8.00%
Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	8.00%
Total Risk Based Capital to Risk Weighted Assets	16.90%
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%	[1]
[1]	(1 ) MBB is required to maintain “well-capitalized” status and must also maintain a total risk-based capital ratio greater than 15% pursuant to the FDIC Agreement.

Stock-Based Compensation (Narra

Stock-Based Compensation (Narratives) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Stock-based Compensation Arrangements [Line Items]
Equity Compensation Plan, Aggregate Number of Shares Authorized	1,200,000
Equity Compensation Plan, Number of Shares Available for Grant	422,659
Number of Shares, Stock Options Granted	115,883
Stock-based Compensation Expense	$ 1,000,000	$ 700,000
Stock Options Exercised, Number of Shares	30,253
Tax Benefit from Stock-based Compensation	$ 300,000
Excess Tax Deficit Stock Based Payment Arrangements		$ 100,000
Common Stock Closing Price Per Share	$ 25.75
Stock Options [Member]
Stock-based Compensation Arrangements [Line Items]
Number of Shares, Stock Options Granted	115,883	0
Stock-based Compensation Expense	$ 0	$ 0
Stock Options Exercised, Number of Shares	30,253	0
Stock Options Exercised, Total Intrinsic Value	$ 300,000	$ 0
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Incremental Cost at Maximum Performance	$ 800,000
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Period for Recognition of Incremental Cost at Maximum Performance in Years	2 years
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Pre-expiration Vesting	$ 100,000
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Pre-expiration Vesting, Period for Recognition, in Years	1 month
Weighted average fair value of options granted	$ 6.56
Stock Options [Member] | Director [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years	1 year
Stock Options [Member] | Minimum [Member]
Stock-based Compensation Arrangements [Line Items]
Equity Compensation Plan, Grant Original Contractual Term in Years	7 years
Stock-based Awards, Vesting Period in Years	3 years
Stock Options [Member] | Maximum [Member]
Stock-based Compensation Arrangements [Line Items]
Equity Compensation Plan, Grant Original Contractual Term in Years	10 years
Stock-based Awards, Vesting Period in Years	4 years
Restricted Stock [Member]
Stock-based Compensation Arrangements [Line Items]
Equity Compensation Plan, Aggregate Number of Shares Authorized	1,000,000
Equity Compensation Plan, Number of Shares Available for Grant	338,542
Stock-based Compensation Expense	$ 900,000	700,000
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards	$ 3,300,000
Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Period for Recognition in Years	3 years 8 months
Stock-based Awards Other Than Options, Subject to Performance Acceleration, Grants in Period	0
Stock-based Awards, Grants in Period, Aggregate Grant Date Fair Value	$ 100,000	1,800,000
Stock-based Compensation Expense Due to Performance Acceleration	600,000	400,000
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Acceleration	$ 800,000
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Acceleration, Period for Recognition, in Years	1 year 5 months
Stock-based Awards Other Than Options, Additional Grants Contingently Issuable	32,076
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	$ 2,200,000	$ 800,000
Restricted Stock [Member] | Minimum [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years	3 years
Restricted Stock [Member] | Minimum [Member] | Director [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years	6 months
Restricted Stock [Member] | Maximum [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years	10 years
Restricted Stock [Member] | Maximum [Member] | Director [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years	7 years
Performance-Based and Market-Based RSUs [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Compensation Expense	$ 100,000
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Incremental Cost at Maximum Performance	$ 3,400,000
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Period for Recognition of Incremental Cost at Maximum Performance in Years	2 years 8 months
Stock-based Awards, Grants in Period, Aggregate Grant Date Fair Value	$ 2,400,000
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Acceleration	$ 1,500,000
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Acceleration, Period for Recognition, in Years	3 years
Stock-based Awards Other Than Options, Additional Grants Contingently Issuable	59,032
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments RSUs Grants In Period Weighted Average Grant Date Fair Value	$ 13.32
Performance-Based and Market-Based RSUs [Member] | Minimum [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years	1 year
Performance-Based and Market-Based RSUs [Member] | Maximum [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years	3 years
Service-Based RSUs Member [Member] | Minimum [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years	3 years
Service-Based RSUs Member [Member] | Maximum [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years	4 years

Stock-Based Compensation (Summa

Stock-Based Compensation (Summary of Option Activity) (Details)	3 Months Ended
	Mar. 31, 2017$ / sharesshares
Stock-based Compensation Arrangements, Options, Outstanding [Roll Forward]
Number of Shares Outstanding, Beginning of Period | shares	41,640
Number of Shares, Stock Options Granted | shares	115,883
Number of Shares, Stock Options Exercised | shares	(30,253)
Number of Shares, Forfeited | shares	0
Number of Shares, Expired | shares	0
Number of Shares Outstanding, End of Period | shares	127,270
Weighted Average Exercise Price Per Share, Outstanding at Beginning of Period | $ / shares	$ 12.37
Weighted Average Exercise Price Per Share, Granted | $ / shares	25.75
Weighted Average Exercise Price Per Share, Exercised | $ / shares	12.41
Weighted Average Exercise Price Per Share, Forfeitures | $ / shares	0
Weighted Average Exercise Price Per Share, Expired | $ / shares	0
Weighted Average Exercise Price Per Share, Outstanding at End of Period | $ / shares	$ 24.54
Stock-based Compensation Arrangements [Line Items]
Risk-free interest rate	1.82%
Expected option life	4 years 6 months
Expected volatility	34.62%
Dividend yield	2.17%

Stock-Based Compensation (Sum53

Stock-Based Compensation (Summary of Stock Options Outstanding and Exercisable) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Number of Shares	127,270	41,640
Options Outstanding, Weighted Average Remaining Life (Years)	6 years 5 months
Options Outstanding, Weighted Average Exercise Price	$ 24.54	$ 12.37
Options Outstanding, Aggregate Intrinsic Value	$ 153,000
Options Exercisable, Number of Shares	9,163
Options Exercisable, Weighted Average Remaining Life (Years)	1 month
Options Exercisable, Weighted Average Exercise Price	$ 12.23
Options Exercisable, Aggregate Intrinsic Value	$ 124,000
$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	11,387
Options Outstanding, Weighted Average Remaining Life (Years)	1 month
Options Outstanding, Weighted Average Exercise Price	$ 12.27
Options Outstanding, Aggregate Intrinsic Value	$ 153,000
Options Exercisable, Number of Shares	9,163
Options Exercisable, Weighted Average Remaining Life (Years)	1 month
Options Exercisable, Weighted Average Exercise Price	$ 12.23
Options Exercisable, Aggregate Intrinsic Value	$ 124,000
$25.75 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding and Exercisable, Lower Price in Range Category	$ 25.75
Options Outstanding and Exercisable, Upper Price in Range Category	$ 25.75
Options Outstanding, Number of Shares	115,883
Options Outstanding, Weighted Average Remaining Life (Years)	7 years
Options Outstanding, Weighted Average Exercise Price	$ 25.75
Options Outstanding, Aggregate Intrinsic Value	$ 0
Options Exercisable, Number of Shares	0
Options Exercisable, Weighted Average Remaining Life (Years)	0 years
Options Exercisable, Weighted Average Exercise Price	$ 0
Options Exercisable, Aggregate Intrinsic Value	$ 0

Stock-Based Compensation (Sum54

Stock-Based Compensation (Summary of Non-Vested Restricted Stock Activity) (Details)	3 Months Ended
	Mar. 31, 2017$ / sharesshares
Stock-based Compensation Arrangements, Restricted Stock, Nonvested [Roll Forward]
Shares Outstanding, Beginning of Period | shares	396,518
Shares, Granted | shares	3,400
Shares, Vested | shares	(91,533)
Shares, Forfeited | shares	(4,791)
Shares Outstanding, End of Period | shares	303,594
Weighted Average Grant-Date Fair Value, Outstanding at Beginning of Period	$ 16.07
Weighted Average Grant-Date Fair Value, Granted	24.08
Weighted Average Grant-Date Fair Value, Vested	16.61
Weighted Average Grant-Date Fair Value, Forfeited	16.22
Weighted Average Grant-Date Fair Value, Outstanding at End of Period	$ 15.99
Stock-based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions And Methodology [Abstract]
Risk-free interest rate	1.82%
Expected volatility	34.62%
Dividend yield	2.17%
Performance-Based and Market-Based RSUs [Member]
Stock-based Compensation Arrangements, Restricted Stock, Nonvested [Roll Forward]
Shares Outstanding, Beginning of Period | shares	120,000
Shares, Granted | shares	71,032
Shares Outstanding, End of Period | shares	191,032
Weighted Average Grant-Date Fair Value, Outstanding at Beginning of Period	$ 9.47
Weighted Average Grant-Date Fair Value, Granted	23.65
Weighted Average Grant-Date Fair Value, Outstanding at End of Period	14.74
Stock-based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions And Methodology [Abstract]
Grant date stock price	$ 25.75
Risk-free interest rate	1.72%
Expected volatility	33.42%
Dividend yield	0.00%
Service-Based RSUs Member [Member]
Stock-based Compensation Arrangements, Restricted Stock, Nonvested [Roll Forward]
Shares Outstanding, Beginning of Period | shares	0
Shares, Granted | shares	29,504
Shares Outstanding, End of Period | shares	29,504
Weighted Average Grant-Date Fair Value, Outstanding at Beginning of Period	$ 0
Weighted Average Grant-Date Fair Value, Granted	25.75
Weighted Average Grant-Date Fair Value, Outstanding at End of Period	$ 25.75

Subsequent Events (Narratives)(

Subsequent Events (Narratives)(Details) $ / shares in Units, $ in Thousands	Apr. 27, 2017USD ($)Number$ / shares	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Subsequent Event [Line Items]
Cash dividends declared		$ 1,776	$ 6,923
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash dividends declared per share | $ / shares	$ 0.14
Cash dividends declared	$ 1,800
Cash dividend declared on common stock, date declared	Apr. 27, 2017
Cash dividend declared on common stock, payable date	May 18, 2017
Cash dividend declared on common stock, date of record	May 8, 2017
Number of consecutive quartely cash dividends declared. | Number	23