Marlin Business Services (MRLN) 10-Q 4 May 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2018	Apr. 28, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Document period end date	Mar. 31, 2018
Amendment flag	false
Document Fiscal Year Focus	2,018
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		12,420,172
Trading Symbol	MRLN

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
ASSETS
Cash and due from banks	$ 4,394,000	$ 3,544,000
Interest-earning deposits with banks	80,497,000	63,602,000
Total cash and cash equivalents	84,891,000	67,146,000
Time deposits	7,664,000	8,110,000
Investment securities (amortized cost of $11.2 million and $11.7 million at March 31, 2018 and December 31, 2017, respectively)	10,946,000	11,533,000
Net investment in leases and loans, excluding allowance for credit losses	946,247,000	929,271,000
Allowance for Credit Losses	(15,620,000)	(14,851,000)
Net investment in leases and loans	930,627,000	914,420,000
Intangible assets	1,075,000	1,128,000
Goodwill	1,160,000	1,160,000
Property and equipment, net	4,035,000	4,204,000
Property tax receivable	11,740,000	6,292,000
Other assets	19,087,000	26,167,000
Total assets	1,071,225,000	1,040,160,000
LIABILITIES AND STOCKHOLDERS EQUITY
Deposits	833,145,000	809,315,000
Other liabilities:
Sales and property taxes payable	7,790,000	2,963,000
Accounts payable and accrued expenses	27,774,000	31,492,000
Net deferred income tax liability	18,589,000	16,741,000
Total liabilities	887,298,000	860,511,000
Commitments And Contingencies
Stockholders equity:
Preferred Stock, $0.01 par value; 5,000,000 shares authorized; none issued	0	0
Common Stock, $0.01 par value; 75,000,000 shares authorized; 12,418,497 and 12,449,458 shares issued and outstanding at March 31, 2018 and December 31, 2017, respectively	124,000	124,000
Additional paid-in capital	82,509,000	82,588,000
Stock subscription receivable	(2,000)	(2,000)
Accumulated other comprehensive income (loss)	(98,000)	(96,000)
Retained earnings	101,394,000	97,035,000
Total stockholders equity	183,927,000	179,649,000
Total liabilities and stockholders equity	$ 1,071,225,000	$ 1,040,160,000

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parentheticals) (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Condensed Consolidated Balance Sheets [Abstract]
Available-for-sale debt securities, amortized cost	$ 11,237	$ 11,690
Preferred stock shares authorized	5,000,000	5,000,000
Preferred stock shares issued	0	0
Preferred stock - par or stated value	$ 0.01	$ 0.01
Common stock par value	$ 0.01	$ 0.01
Common stock shares authorized	75,000,000	75,000,000
Common stock shares issued	12,418,497	12,449,458
Common stock shares outstanding	12,418,497	12,449,458

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Condensed Consolidated Statements of Operations (Unaudited)
Interest income	$ 23,279	$ 20,531
Fee income	3,959	3,530
Interest and fee income	27,238	24,061
Interest expense	3,399	2,340
Net interest and fee income	23,839	21,721
Provision for credit losses	4,612	3,884
Net interest and fee income after provision for credit losses	19,227	17,837
Non-interest income:
Insurance premiums written and earned	1,939	1,706
Other income	3,295	2,047
Total non-interest income	5,234	3,753
Non-interest expense:
Salaries and benefits	10,023	9,391
General and administrative	6,571	10,170
Financing related costs	0	0
Other expense	16,594	19,561
Income before income taxes	7,867	2,029
Income tax expense	1,682	489
Net income	$ 6,185	$ 1,540
Basic earnings per share	$ 0.5	$ 0.12
Diluted earnings per share	0.5	0.12
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, 2018	Mar. 31, 2017
Comprehensive Income
Net income	$ 6,185	$ 1,540
Other Comprehensive Income (Loss)
Reclassification due to adoption of ASU 2016-01, ASU 2018-02 and ASU 2018-03	107	0
Increase (decrease) in fair value of securities available for sale	(79)	48
Tax effect	(30)	(19)
Total other comprehensive income (loss)	(2)	29
Comprehensive Income	$ 6,183	$ 1,569

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, 2016		$ 162,289	$ 126	$ 83,505	$ (2)	$ (138)	$ 78,798
Balance, Shares at Dec. 31, 2016		12,572,114	12,572,114
Repurchase of common stock		$ (790)	$ 0	(790)	0	0	0
Repurchase of common stock, shares			(32,972)
Exercise of stock options		375	$ 0	375	0	0	0
Exercise of stock options, shares			30,253
Excess tax benefits from stock-based payment arrangements		0	$ 0	0	0	0	0
Stock option compensation recognized		0	0	0	0	0	0
Restricted stock grant, net of forfeitures		0	$ 0	0	0	0	0
Restricted stock grant, shares, net of forfeitures			(1,391)
Stock-based Compensation Expense		978	$ 0	978	0	0	0
Net change in unrealized gain/loss on securities available for sale, net of tax		29	0	0	0	29	0
Net income		1,540	0	0	0	0	1,540
Cash dividends declared		(1,776)	0	0	0	0	(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
Balance at Dec. 31, 2017		$ 179,649	$ 124	82,588	(2)	(96)	97,035
Balance, Shares at Dec. 31, 2017		12,449,458	12,449,458
Issuance of common stock		$ 0		0
Issuance of common stock, shares			0
Repurchase of common stock		(1,000)	$ 0	(1,000)
Repurchase of common stock, shares			(37,026)
Exercise of stock options		$ 0	$ 0	0
Exercise of stock options, shares		0	0
Excess tax benefits from stock-based payment arrangements				0
Restricted stock grant, net of forfeitures			$ 0	0
Restricted stock grant, shares, net of forfeitures			6,065
Stock-based Compensation Expense		$ 921		921
Net change in unrealized gain/loss on securities available for sale, net of tax		(59)				(59)
Net income		6,185					6,185
Impact of adopting of new accounting standards	[1]	0				57	(57)
Cash dividends declared		(1,769)					(1,769)
Balance at Mar. 31, 2018		$ 183,927	$ 124	$ 82,509	$ (2)	$ (98)	$ 101,394
Balance, Shares at Mar. 31, 2018		12,418,497	12,418,497
[1]	(1) Represents the impact of Accounting Standards Update ("ASU") 2016-01, ASU 2018-02 and ASU 2018-03

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Cash flows from operating activities:
Net income	$ 6,185	$ 1,540
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	1,024	609
Stock-based compensation	921	978
Excess tax (benefits) deficit from stock-based payment arrangements		0
Change in fair value of derivatives	55	0
Provision for credit losses	4,612	3,884
Net deferred income taxes	1,883	(2,128)
Amortization of deferred initial direct costs and fees	3,202	2,538
Loss on equipment disposed	310	335
Gain on leases sold	(1,681)	(196)
Leases originated for sale	(547)	(1,087)
Proceeds from sale of leases originated for sale	558	1,091
Effect of changes in other operating items:
Other assets	1,058	(5,509)
Other liabilities	4,122	11,650
Net cash provided by operating activities	21,702	13,705
Cash flows from investing activities:
Net change in time deposits with banks	446	498
Purchases of equipment for direct financing lease contracts and funds used to originate loans	(165,937)	(149,232)
Principal collections on leases and loans	115,428	101,956
Proceeds from sale of leases originated for investment	24,104	7,802
Security deposits collected, net of refunds	(93)	(78)
Proceeds from the sale of equipment	808	865
Acquisitions of property and equipment	(246)	(254)
Business combinations	0	(2,500)
Principle payments received on securities available for sale	444	947
Net cash provided by (used in) investing activities	(25,046)	(39,996)
Cash flows from financing activities:
Net change in deposits	23,830	42,436
Issuances of common stock	0	0
Repurchases of common stock	(1,000)	(790)
Dividends paid	(1,741)	(1,759)
Exercise of stock options	0	375
Net cash provided by (used in) financing activities	21,089	40,262
Net increase (decrease) in total cash and cash equivalents	17,745	13,971
Total cash and cash equivalents, beginning of period	67,146	61,757
Total cash and cash equivalents, end of period	84,891	75,728
Supplemental disclosures of cash flow information:
Cash paid for interest on deposits and borrowings	3,045	2,162
Net cash paid (received) for income taxes	(8,092)	192
Leases transferred into held for sale from investment	22,434	7,610
Purchase of equipment for direct financing lease contracts and loans originated	$ 5,028	$ 0

The Company

The Company	3 Months Ended
	Mar. 31, 2018
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 (including Transportation Finance Group (“TFG”) assets) and working capital loans. The Company was incorporated in the Commonwealth of Pennsylvania 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 equipm ent financed by Marlin Leasing 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. M BB 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 leas ing company which primarily identifies and sources lease and loan contracts for investor partners for a fee. With this acquisition, the Company expanded its current leasing business, increased annual originations and its presence in certain industry secto rs. 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, 2018
Summary of Critical Accounting Policies [Abstract]
Summary of Critical Accounting Policies	NOTE 2 – Summary of Significant 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 one product offering. All intercompany accounts and transactions have been eliminated in consolidation. During the second quarter of 2017, the Company identified that the sale of certain leases had been reported as cash flows from operating activities that should have been presented as investing activities. In addition , the Company also identified that the deferral of certain expenses associated with the cost of originating leases had been reported as an adjustment to operating cash flow rather than as an investing activity. The Company corrected the previously presente d cash flows for these items and in doing so, the consolidated statement of cash flow for the three -month period ended March 31, 2017 w as adjusted to decrease net cash flows from operating activities by $ 4.0 million and to decrease net cash flows used in investing activities by the same amount. The Company has evaluated the effect of this incorrect presentation, both qualitatively and quantitatively, on its previously filed consolidated financial statements and has collectively concluded that such effec t is not material. The accompanying unaudited condensed consolidated financial statements present the Company’s financial position at March 31, 2018 and the results of operations for the three- month periods ended March 31, 2018 and 2017 , and cash flows for the three -month periods ended March 31, 2018 and 2017 . In Management’s opinion, the unaudited Condensed Consolidated Financial Statements contain all adjustments, which include normal and recurring adjustments, necessary f or a fair presentation of the financial position and results of operations for the interim periods presented. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and note dis closures included in the Company’s Form 10-K filed with the Securities and Exchange Commission (“SEC”) on March 9 , 201 8 . The consolidated results of operations for the three- month periods ended March 31, 2018 and 2017 and the consolidate d statements of cash flows for the three -month periods ended March 31, 2018 and 2017 are not necessarily indicative of the results of operations or cash flows for the respective full years or any other period. There have been no sig nificant changes to our Significant Accounting P olicies as described in our 2017 Annual Report on Form 10-K. Revenue Recognition Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers ("ASC 606"), establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the entity's contracts to provide goods or services to customers. The core principle requires an entity t o recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration that it expects to be entitled to receive in exchange for those goods or services recognized as performance obligations are satisfied. The majority of our revenue-generating transactions are not subject to ASC 606, including revenue generated from financial instruments, such as our leases and loans, investment securities, as well as revenue related to our gain on sale of leases and loan s, servicing income, and Insurance premiums income. Revenue-generating activities that are within the scope of ASC 606, which are presented in our income statements as components of non-interest income included certain fees such as property tax administra tive fees on leases, ACH payment fees, insurance policy fees outside of the scope of ASC 944, and broker fees earned for referring leases and loans to other funding partners. Recently Issued Accounting Standards. Income Taxes. In March 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-05, Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 to update the income tax accounting in U.S. generally accepted accounting principles (“GAAP”) to reflect the Securities and Exchange Commission (“SEC”) interpretive guidance released on Dec. 22, 2017, when the Tax Cuts and Jobs Act was signed into law . The ad option of this new requirement is not expected to have a material impact on the consolidated earnings, financial position or cash flows of the Company. Investments and Regulated Operations. In March 2018, the FASB issued ASU 2018-04, Investments — Debt S ecurities (Topic 320) and Regulated Operations (Topic 980): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 117 and SEC Release No. 33-9273 , to delete ASC 320-10-S99-1, which had codified SAB Topic 5.M which provided the SEC guidance determining when a decline in fair value below cost for an available-for-sale equity security is OTTI. ASU 2018-04 also removes from the ASC special requirements in SEC Regulation S-X Rule 3A-05 for public utility holding companies. The changes we re effective when issued. The adoption of this new requirement is not expected to have a material impact on the consolidated earnings, financial position or cash flows of the Company . Recently Adopted Accounting Standards . Financial Instruments. In F ebruary 2018, the FASB issued Accounting Standards Update (“ASU”) 2018-03, Technical Corrections and Improvements to Financial Instruments - Overall . The amendments in this Update clarify certain aspects of the guidance issued in Update 2016-01 regarding the fair value measurement of certain financial assets and financial liabilities. Adoption of this ASU did not have a material impact on our results of operations or financial position. Income Statement. In February 2018, the FASB issued ASU 2018-02, Inco me Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income . The amendments in this Update allow a reclassification from accumulated other comprehensive income to retained ear nings for stranded tax effects resulting from the Tax Cuts and Jobs Act (the “TCJA”) . Consequently, the amendments eliminate the stranded tax effects resulting from the TCJA and will improve the usefulness of information reported to financial statement use rs. All entities may adopt the amendments in this Update earlier as of the fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The amendments in this Update should be applied either in the period of adoption or retrospectively to each period (or periods) in which the effect of the change in the U.S. federal corporate income tax rate in the TCJA is recognized. The early adoption of the guidance resulted in an insignificant cumulative-effect adjustment that increased retained earnings and decreased AOCI in the first quarter of 2018 as reflected on the Condensed Consolidated Statements of Stockholders’ Equity. Stock-Based Compensation. In May 2017, the FASB issued ASU 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting . The amendments in this ASU provide guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. An entity should accou nt for the effects of m o di fi cation s unless all the following are met: 1) t he fair value (or calculated value or intrinsic value, if such an alternative measurement method is used) of the modified award is the same as the fair value (or calculated value or intrinsic value, if such an alternative measurement method is used) of the original award immediately before the original award is modified; 2) t he vesting conditions of the modified award are the same as the vesting conditions of the original award immed iately before the original award is modified; 3) t he classification of the modified award as an equity instrument or a liability instrument is the same as the classification of the original award immediately before the original award is modified. The curr ent disclosure requirements in Topic 718 apply regardless of whether an entity is required to apply modification accounting under the amendments in this ASU . The amendments in this ASU are effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. The Company adopted these changes effective January 1, 2018 on a prospective basis. Adoption of this ASU did not have a material impact on our results of operations or financial position. Ot her Income . In February 2017, the FASB issued ASU 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 ASU 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 the term in substance nonfinancial asset, in part, as a financi al 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 concentrated in nonfinancial assets. If substantially all of the f air 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 ASU 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 amendments in this ASU are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The Company adopted these changes effective January 1, 2018 on a prospective basis. Adoption of this ASU did not have a material impact on our results of operati ons or financial position. Financial Instruments. In January 2016, the FASB issued ASU 2016-01, Financial Instruments — Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. The amendments in this Update req uire equity securities (including other ownership interests, such as partnerships, unincorporated joint ventures, and limited liability companies) to be measured at fair value with changes in the fair value recognized through net income. The amendments in this Update are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company adopted these changes effective January 1, 2018 on a prospective basis. Adoption of this ASU did not have a mater ial impact on our results of operations or financial position. Revenue Recognition. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (a new revenue recognition standard). The ASU’s core principle is that a company will recog nize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In addition, this ASU specifies the accounting for certai n costs to obtain or fulfill a contract with a customer and expands disclosure requirements for revenue recognition. This ASU is effective, as a result of ASU 2015-14, for annual reporting periods beginning after December 15, 2017, including interim period s within that reporting period. The Company adopted the revenue recognition guidance on January 1, 2018 using the modified retrospective approach. A significant amount of the Company’s revenues is excluded from the scope of the amended guidance, including interest income, fee income, and insurance premiums written and earned, as seen on the Consolidated Statements of Operations. Revenue streams that will be subject to the new revenue recognition guidance includes certain revenues associated with lease and l oan contracts including property tax administrative fees, fees billed to customers for the convenience of paying through ACH, and insurance administrative fees. In addition, referral fee income generated from referring lease and loan customers to third par ties was deemed to be in scope of the amended guidance. The Company analyzed the in scope contracts and determined there were no material changes in the timing of revenue recognition when considering the amended guidance. The adoption of this ASU did not h ave a material impact on our results of operations, financial position or disclosure to the notes of the consolidated financial statements. The company has included applicable disclosures regarding revenue recognition within Note 3 of the consolidated financial statements.

Non-Interest Income

Non-Interest Income	3 Months Ended
	Mar. 31, 2018
Noninterest Income [Abstract]
Noninterest Income [Text Block]	NOTE 3 – Non-Interest Income On January 1 , 2018, the Company adopted the amendments of ASU 2014-09 - Revenue from Contracts with Customers (Topic 606) and all subsequent ASUs that modified Topic 606. The Company earns revenue including interest and fees from customers as well as revenues from non-customers. Interest and fee income and are outside the scope of ASC Topic 606, Revenue from contracts with customers (Topic 606). Some sources of revenue included with Non-interest income fall within the scope of Topic 606, while other sources do not. The Company recognizes revenue when the performance obligations related to the transfer of goods or services under the terms of the contract are satisfied. Some obligations are satisfied at a point in time while others are satisfied over a period of time . Revenue is recognized as the amount of consideration to which the Company expects to be entitled in exchange for transferring goods or services to a customer. When consideration includes a variable component, the amount of consideration attributable to variability is included in the transaction price only to the extent it is probable that significant revenue recognized will not be reversed when uncertainty associated with the variable consideration is subsequently resolved. Generally, the variability relating to the consideration is explicitly stated in the contracts, but may also arise from the Company’s customer business practice, for example, waiving certain fees. The Company’s contracts generally do not contain terms that require significant judgement to determine the variability impacting the transaction price . The Company has included the following table regarding the Company’s non-interest income for the periods presented. Three Months Ended March 31, 2018 2017 Insurance premiums written and earned $ 1,939 $ 1,706 Gain on sale of leases and loans 1,681 196 Servicing income 496 122 Non-interest income within the scope of other GAAP topics 4,116 2,024 Property tax administrative fees on leases 191 183 ACH payment fees 85 85 Insurance policy fees 511 434 Referral fees 282 902 Other 49 125 Non-interest income from contracts with customers 1,118 1,729 Total non-interest income $ 5,234 $ 3,753 The majority of the Company’s revenue-generating transactions are not subject to ASC 606, including revenue generated from financial instruments, such as our leases and loans, investment securities, as well as revenue related to our gain on sale of leases and loans, servicing income, and Insurance premiums income. Revenue-generating activities that are within the scope of ASC 606, which are presented in our income statements as components of non-interest income included certain fees such as property tax administrative fees on leases, ACH payment fees, insurance policy fees outside of the scope of ASC 944, broker fees earned for referring leases and loans to other funding partners, and other fees.

Investments

Investments	3 Months Ended
	Mar. 31, 2018
Investments [Abstract]
Investments [Text Block]	NOTE 4 – Investment Securities Available for sale investments are recorded at fair value and unrealized gains and losses are reported, net of taxes, in accumulated other comprehensive income (loss) included in stockholders’ equity unless management determines that an investment is other -than-temporarily impaired (OTTI ). Prior to the adoption of ASU 2016-01, the changes in fair value of equity securities classified as available for sale were accounted for consistent with the changes in fair value of debt securities available for sale. Aft er the adoption on January 1, 2018, changes in fair value of equity securities are recorded through the Condensed Con solidated Statement of Operations . The amortized cost and estimated fair value of investments, with gross unrealized gains and losses, were as follows as of March 31, 2018 and December 31, 2017 : March 31, 2018 Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (Dollars in thousands) Debt Securities, Available for Sale: Asset-backed securities ("ABS") $ 5,514 $ - $ (61) $ 5,453 Municipal securities $ 2,152 $ 2 $ (50) $ 2,104 Equity Securities Mutual fund 3,571 - (182) 3,389 Total investment securities $ 11,237 $ 2 $ (293) $ 10,946 December 31, 2017 Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (Dollars in thousands) Debt Securities, Available for Sale: ABS $ 5,717 $ 27 $ (39) $ 5,705 Municipal securities $ 2,420 $ 18 $ (36) $ 2,402 Equity Securities Mutual fund $ 3,553 $ - $ (127) $ 3,426 Total investment securities $ 11,690 $ 45 $ (202) $ 11,533 Equity Securities At both March 31, 2018 and December 31, 2017, the Company had $ 3.4 million in equity securities recorded at fair value . The following schedule is a summary of fair value changes recognized in net income on equity securities during the three months ended March 31, 2018: Three months ended (Dollars in thousands) March 31, 2018 Net gains and (losses) recognized during the period on equity securities $ (55) Less: Net gains and (losses) recognized during the period on equity securities sold during the period $ - Unrealized gains and (losses) recognized during the reporting period on equity securities still held at the reporting date (55) The following tables present the aggregate amount of unrealized losses on securities in the Company’s investment securities classified according to the amount of time those securities have been in a continuous loss position as of March 31, 2018 and December 31, 2017 : March 31, 2018 Less than 12 months 12 months or longer Total Gross Gross Gross Unrealized Fair Unrealized Fair Unrealized Fair Losses Value Losses Value Losses Value (Dollars in thousands) Debt Securities, Available for Sale: ABS $ (61) $ 5,453 $ - $ - $ (61) $ 5,453 Municipal securities $ - $ - $ (50) $ 1,463 $ (50) $ 1,463 Equity Securities Mutual fund $ - $ - $ (182) $ 3,389 $ (182) $ 3,389 Total investment securities $ (61) $ 5,453 $ (232) $ 4,852 $ (293) $ 10,305 December 31, 2017 Less than 12 months 12 months or longer Total Gross Gross Gross Unrealized Fair Unrealized Fair Unrealized Fair Losses Value Losses Value Losses Value (Dollars in thousands) Debt Securities, Available for Sale: ABS $ (39) $ 3,703 $ - $ - $ (39) $ 3,703 Municipal securities $ - $ - $ (36) $ 2,402 $ (36) $ 2,402 Equity Securities Mutual fund $ - $ - $ (127) $ 3,426 $ (127) $ 3,426 Total investment securities $ (39) $ 3,703 $ (163) $ 5,828 $ (202) $ 9,531 The following table presents the amortized cost, fair value, and weighted average yield of investments in debt securities available for sale at March 31, 2018 , by remaining contractual maturity, with the exception of ABS and municipal securities, which are based on estimated average life. Receipt of cash flows may differ from contractual maturities because borrowers may have the right to call or prepay obligations with o r without penalties: March 31, 2018 1 Year 1-5 5-10 After 10 or Less Years Years Years Total (Dollars in thousands) Amortized Cost: Available for Sale: ABS $ - $ 3,555 $ 1,959 $ - $ 5,514 Municipal securities $ - $ 330 $ 309 $ 1,513 $ 2,152 Total debt securities available for sale $ - $ 3,885 $ 2,268 $ 1,513 $ 7,666 Estimated fair value $ - $ 3,831 $ 2,264 $ 1,463 $ 7,558 Weighted-average yield, GAAP basis - 2.09% 2.21% 2.58% 2.22% OTTI The Company evaluates all investment securities in an unrealized loss position for OTTI on at least a quarterly basis. An unrealized loss exists when the current fair value of an individual security is less than its amortized cost basis. The OTTI assessment is a subj ective process requiring the use of judgments and assumptions. During the securities-level assessments, consideration is given to (1) the intent not to sell and probability that the Company will not be required to sell the security before recovery of its c ost basis to allow for any anticipated recovery in fair value, (2) the financial condition and near-term prospects of the issuer, as well as company news and current events, and (3) the ability to collect the future expected cash flows. Key assumptions uti lized to forecast expected cash flows may include loss severity, expected cumulative loss percentage, cumulative loss percentage to date, weighted average Fair Isaac Corporation ("FICO®") scores and weighted average LTV ratio, rating or scoring, credit rat ings and market spreads, as applicable. According to accounting guidance for debt securities in an unrealized loss position, the Company is required to assess whether it has the intent to sell the debt security or more likely than not will be required to sell the debt security before the anticipated recovery. If either of these conditions is met the Company must recognize an other than temporary impairment with the entire unrealized loss being recorded through earnings. For debt securities in an unrealized loss position not meeting these conditions, the Company assesses whether the impairment of a security is other than temporary. If the impairment is deemed to be other than temporary, the Company must separate the other than temporary impairment into two c omponents: the amount representing the credit loss and the amount related to all other factors, such as changes in interest rates. The credit loss represents the portion of the amortized book value in excess of the net present value of the projected future cash flows discounted at the effective interest rate implicit in the debt security prior to impairment. The credit loss component of the other than temporary impairment is recorded through earnings, whereas the amount relating to factors other than credit losses is recorded in other comprehensive income, net of taxes. The Company did not recognize any OTTI in earnings related to its investment securities for the three months ended March 31, 2018 and March 31, 2017 .

Net Investment in Leases and Lo

Net Investment in Leases and Loans	3 Months Ended
	Mar. 31, 2018
Net Investment in Leases and Loans [Abstract]
Net Investment in Leases and Loans	NOTE 5 – Net Investment in Leases and Loans Net investment in leases and loans consists of the following: March 31, December 31, 2018 2017 (Dollars in thousands) Minimum lease payments receivable $ 586,332 $ 607,736 Estimated residual value of equipment 27,033 26,922 Unearned lease income, net of initial direct costs and fees deferred (77,672) (81,769) Security deposits (953) (1,046) Total leases 534,740 551,843 Commercial loans, net of origination costs and fees deferred Funding Stream 31,174 28,128 CRA (1) 1,355 1,222 Equipment loans (2) 321,700 291,333 TFG 57,278 56,745 Total commercial loans 411,507 377,428 Allowance for credit losses (15,620) (14,851) $ 930,627 $ 914,420 ________________________ CRA loans are comprised of loans originated under a line of credit to satisfy its obligations under the Community Reinvestment Act of 1977. Equipment loans are comprised of Equipment Finance Agreements, Installment Purchase Agreements and other loans. At March 31, 2018 , $ 37.1 million in net investment in leases are pledged as collateral for the secured borrowing capacity at the Federal Reserve Discount Window. Initial direct costs and origination costs net of fees deferred w ere $ 18.5 million and $ 18.0 million as of March 31, 2018 and December 31, 2017 , respectively. Initial direct costs are netted in unearned income and are amortized to income using the effective interest method. Origination costs are netted in commer cial loans and are amortized to income using the effective interest method. At March 31, 2018 and December 31, 2017 , $22.9 million and $22.8 million, respectively, of the estimated residual value of equipment retained on our Condensed Con solidated Balance Sheets was related to copiers. Minimum lease payments receivable under lease contracts and the amortization of unearned lease income, including initial direct costs and fees deferred, are as follows as of March 31, 2018 : Minimum Lease Payments Income Receivable Amortization (Dollars in thousands) Period Ending December 31, 2018 $ 187,247 $ 32,069 2019 185,144 26,012 2020 119,255 12,984 2021 64,297 5,211 2022 27,035 1,295 Thereafter 3,354 101 $ 586,332 $ 77,672

Allowance for Credit Losses

Allowance for Credit Losses	3 Months Ended
	Mar. 31, 2018
Allowance For Credit Losses [Abstract]
Allowance For Credit Losses	NOTE 6 – Allowance for Credit Losses In accordance with the Contingencies and Receivables Topics 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 tables which follow provide activity in the allowance for credit losses and asset quality statistics. Three months ended March 31, 2018 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance (2) TFG Total Allowance for credit losses, beginning of period $ 1,036 $ - $ 12,663 $ 1,152 $ 14,851 Charge-offs (229) - (4,029) (157) (4,415) Recoveries 6 - 528 38 572 Net charge-offs (223) - (3,501) (119) (3,843) Provision for credit losses 497 - 3,978 137 4,612 Allowance for credit losses, end of period $ 1,310 $ - $ 13,140 $ 1,170 $ 15,620 Ending lease or loan balance (1) $ 30,799 $ 1,355 $ 839,714 $ 55,884 $ 927,752 Ending balance: individually evaluated for impairment (3) $ - $ - $ 597 $ - $ 597 Ending balance: collectively evaluated for impairment (3) $ - $ - $ 839,117 $ - $ 839,117 Three months ended March 31, 2017 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance (2) TFG Total Allowance for credit losses, beginning of period $ 760 $ - $ 9,808 $ 369 $ 10,937 Charge-offs (324) - (3,185) (165) (3,674) Recoveries 30 - 510 - 540 Net charge-offs (294) - (2,675) (165) (3,134) Provision for credit losses 452 - 3,118 314 3,884 Allowance for credit losses, end of period $ 918 $ - $ 10,251 $ 518 $ 11,687 Ending lease or loan balance (1,3) $ 23,172 $ 1,131 $ 760,780 $ 39,859 $ 824,942 Year ended December 31, 2017 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance (2) TFG Total Allowance for credit losses, beginning of period $ 760 $ - $ 9,808 $ 369 $ 10,937 Charge-offs (1,219) - (14,343) (1,154) (16,716) Recoveries 121 - 2,066 49 2,236 Net charge-offs (1,098) - (12,277) (1,105) (14,480) Provision for credit losses 1,374 - 15,132 1,888 18,394 Allowance for credit losses, end of period $ 1,036 $ - $ 12,663 $ 1,152 $ 14,851 Ending lease or loan balance (1,3) $ 27,810 $ 1,222 $ 826,880 $ 55,330 $ 911,242 (1) 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. (2) Equipment Finance consists of Equipment Finance Agreements, Install Purchase Agreements, and other leases and loans. (3) For the three months ended March 31, 2017 and the year ended December 31, 2017 all leases and loans were collectively evaluated. For the three-month period ending March 31, 2018 , the Company sold $ 22.4 million of leases and loans from its portfolio for a gain on sale of $1.7 million . For the year ending December 31, 2017 , the Company sold $ 62.1 million of leases and loans from its portfolio for a gain on sale of $ 2.8 million . Credit Quality Indicators The Company’s credit review process includes a risk classification of all leases and loans that includes pass, special mention, substandard, doub tful, and loss. The classification of a lease or loan may change based on changes in the creditworthiness of the borrower. The description of the risk classifications are as follows: Pass: A lease or loan is classified as pass when payments are current a nd it is performing under the original contractual terms. Special Mention: A lease or loan is classified as special mention when the borrower exhibits potential credit weakness or a downward trend which, if not checked or corrected, will weaken the asset or inadequately protect the Company’s position. While potentially weak, the borrower is currently marginally acceptable; no loss of principal or interest is envisioned. Substandard: A lease or loan is classified as substandard when the borrower has a well -defined weakness or weaknesses that jeopardize the orderly liquidation of the debt. A substandard loan is inadequately protected by the current net worth and paying capacity of the obligor, normal repayment from this borrower is in jeopardy, and there is a distinct possibility that a partial loss of interest and/or principal will occur if the deficiencies are not corrected. Doubtful: A lease or loan is classified as doubtful when a borrower has all weaknesses inherent in a loan classified as substandard w ith the added provision that: (1) the weaknesses make collection of debt in full on the basis of currently existing facts, conditions and values highly questionable and improbable; (2) serious problems exist to the point where a partial loss of principal i s likely; and (3) the possibility of loss is extremely high, but because of certain important, reasonably specific pending factors which may work to the advantage and strengthening of the assets, its classification as an estimated loss is deferred until it s more exact status may be determined. Pending factors include proposed merger, acquisition, or liquidation procedures, capital injection, perfecting liens and additional refinancing plans. Loss: A lease or loan is classified as loss when uncollectible an d of such little value that its continuance as a bankable asset is not warranted. This classification does not mean that the loan has absolutely no recovery or salvage value but rather that it is not practical or desirable to defer writing off this basical ly worthless asset even though partial recovery may be effected in the future. The Company charges-off the collateral or discounted cash flow deficiency on all loans on non-accrual status. In all cases, leases and loans are placed on non-accrual when 90 days past due or earlier if collection of principal or interest is considered doubtful. The following tables present the segments of the loan portfolio in which a formal risk weighting system is utilized summarized by the categories of “pass” and “special mention”, and the classified categories of “substandard”, “doubtful”, and “loss” within the Company’s risk rating system at March 31, 2018 and December 31, 2017 . The data within the tables reflect net investment, excluding deferred fees and cost and allowance : March 31, 2018 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance (1) TFG Total Pass $ 30,432 $ 1,355 $ 822,972 $ 51,365 $ 906,124 Special Mention 166 0 $ 7,651 $ 3,178 10,995 Substandard 39 0 $ 5,273 $ 1,201 6,513 Doubtful 162 0 $ 3,230 $ 104 3,496 Loss 0 0 $ 588 $ 36 624 Total $ 30,799 $ 1,355 $ 839,714 $ 55,884 $ 927,752 December 31, 2017 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance (1) TFG Total Pass $ 27,405 $ 1,222 $ 801,894 $ 50,342 $ 880,863 Special Mention 56 - 15,141 4,906 20,103 Substandard 47 - 6,428 44 6,519 Doubtful 163 - 2,995 38 3,196 Loss 139 - 422 - 561 Total $ 27,810 $ 1,222 $ 826,880 $ 55,330 $ 911,242 Troubled debt restructurings are restructurings of leases and loans in which, due to the borrower's financial difficulties, a lender grants a concession that it would not otherwise consider for borrowers of similar credit quality. As of March 31, 2018 and December 31, 2017 , the Company did not have any Troubled debt restructurings. Loan Delinquencies and Non-accrual Leases and Loans Net investments in leases and loans are generally charged-off when they are contractually past due for 120 days or more. Income recognition is discontinued on leases or loans when a default on monthly payment exists for a period of 90 days or more. Income recognition resumes when a lease or loan becomes less than 90 days delinquent. At March 31, 2018 and December 31, 2017 , there were no finance receivables past due 90 days or more and still accruing. Funding Stream loans are generally placed in non-accrual status when they are 30 days past due and charged-off at 60 days past due . The loan is removed from non-accrual status once sufficient payments are made to bring the loan current and reviewed by management. At March 31, 2018 and December 31, 2017 , there were no Funding Stream loans past due 30 days or more and still accruing. Management further monitors the performance and credit quality of the loan portfolio as determined by the length of time a recorded payment is due. The following tables provide information about delinquent and non-accrual leases and loans in the Company’s portfolio each of the years ended March 31, 2018 and December 31, 2017 . 30-59 60-89 >90 Days Days Days Total Total March 31, 2018 Past Past Past Past Finance Non- (Dollars in thousands) Due Due Due Due Current Receivables Accruing Commercial Loans: Funding Stream $ 52 $ - $ - $ 52 $ 30,747 $ 30,799 $ 27 CRA - - - - 1,355 1,355 - Equipment Finance (1) 3,991 2,899 3,586 10,476 942,557 953,033 3,586 TFG 216 210 40 466 64,572 65,038 40 Total Leases and Loans (2) $ 4,259 $ 3,109 $ 3,626 $ 10,994 $ 1,039,231 $ 1,050,225 $ 3,653 30-59 60-89 >90 Days Days Days Total Total December 31, 2017 Past Past Past Past Finance Non- (Dollars in thousands) Due Due Due Due Current Receivables Accruing Commercial Loans: Funding Stream $ 119 $ - $ - $ 119 $ 27,691 $ 27,810 $ 118 CRA - - - - 1,222 1,222 - Equipment Finance (1) 4,621 2,532 3,023 10,176 928,963 939,139 3,023 TFG 178 50 42 270 64,499 64,769 42 Total Leases and Loans (2) $ 4,918 $ 2,582 $ 3,065 $ 10,565 $ 1,022,375 $ 1,032,940 $ 3,183 (1 ) Equipment Finance consists of Equipment Finance Agreements, Install Purchase Agreements, and other leases and loans. (2) Represents total minimum lease and loan payments receivable for Equ ipment Finance and TFG and as a percentage of principal outstanding for Funding Stream and CRA.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	3 Months Ended
	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 7 - Goodwill and Intangible Assets Goodwill As a result of the HKF acquisition on January 4, 2017, the Company’s goodwill was $1.2 million as of December 31, 2017 , which represents the excess purchase price over the Company’s fair value of the assets acquired. The recorded goodwill is not amortizable but is deductible for tax purposes. Impairment testing will be performed in the fourth quarter of each year and more frequently as warranted in accordance with the applicable accounting guid ance. The changes in the carrying amount of goodwill for the three- month period ended March 31, 2018 are as follows: (Dollars in thousands) Total Company Balance at December 31, 2017 $ 1,160 Changes - Balance at March 31, 2018 $ 1,160 Intangible assets During the first quarter of 2017, in connection with the acquisition of HKF, 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, 2018 . The following table presents details of the Company’s intangible assets as of March 31, 2018 : (Dollars in thousands) Accumulated Net Description Useful Life Cost Amortization Value Lender relationships 3 years $ 360 $ 150 $ 210 Vendor relationships 11 years 920 104 816 Corporate trade name 7 years 60 11 49 $ 1,340 $ 265 $ 1,075 There was no impairment of these assets in the first quarter of 2018 . Amortization related to the Company’s definite lived intangible assets was less than $0.1 million for the three -month periods ended March 31, 2018 and March 31, 2017 . The Company expects the amortization expense for the next five years will be as follows: (Dollars in thousands) 2018 $ 159 2019 212 2020 92 2021 92 2022 92

Other Assets

Other Assets	3 Months Ended
	Mar. 31, 2018
Other Assets [Abstract]
Other Assets	NOTE 8 – Other Assets Other assets are comprised of the following: March 31, December 31, 2018 2017 (Dollars in thousands) Accrued fees receivable $ 2,930 $ 3,052 Prepaid expenses 2,122 2,026 Income taxes receivable 5,459 13,306 Federal Reserve Bank Stock 1,711 1,711 Servicing asset 3,775 2,518 Other 3,090 3,554 $ 19,087 $ 26,167

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2018
Commitments and Contingencies [Abstract]
Commitments And Contingencies	NOTE 9 – 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 MBB meet its Community Reinvestment Act (“CRA”) obligations. Currently, MBB receives approximately 1.2 % participation in each funded loan which is collateral for the l oan 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 Community Reinvestment Act of 1977. At March 31, 2018 , MBB had an unf unded commitment of $ 0.6 million for this activity. MBB’s one-year commitment to the CDFI will expire in September 2018 at which time the commitment may be renewed for another year based on Marlin’s review . . The Company is involved in legal proceedings, which include claims, litigation and suits arising in the ordinary course of business. In the opinion of management, these actions will not have a material effect on the Company’s consolidated financial position, results of operations or cash flows. Bank ing 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 aspects of payment applica tion 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 restitution at $4.2 million , which was expensed and related liability was recorded in the first quarter of 2017. The estimated liability has not yet been settled and t he ultimate resolution of this matter could be materially different from the current estimate, including with respec t to the timing, the exact amount of any required restitution or the possible imposition of any fines and penalties. As of March 31, 2018 , the Company leases all seven of its office locations including its executive offices in Mt. Laurel, New Jersey, and its offices in or near Atlanta, Georgia; Salt Lake City, Utah; Portsmouth, New Hampshire; Highlands Ranch, Colorado; Plymouth, Michigan; and Philadelphia, 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, 2018 : Future Minimum Lease Payment Obligations Capital Operating Period Ending December 31, Leases Leases Total (Dollars in thousands) 2018 $ 84 $ 1,217 $ 1,301 2019 112 1,527 1,639 2020 112 687 799 2021 65 — 65 2022 and thereafter — — — Total minimum lease payments $ 373 $ 3,431 $ 3,804 Less: amount representing interest (13) Present value of minimum lease payments $ 360 Rent expense was $0.3 million for each of the three -month period s ended March 31, 2018 and March 31, 2017 .

Deposits

Deposits	3 Months Ended
	Mar. 31, 2018
Deposits [Abstract]
Deposits	NOTE 10 – 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 offers FD IC-insured money market deposit accounts (the “MMDA Product”) through participation in a partner bank’s insured savings account product. This brokered deposit product has a variable rate, no maturity date and is offered to the clients of the partner bank a nd recorded as a single deposit account at MBB. As of March 31, 2018, money market deposit accounts totaled $33.1 million. As of March 31, 2018, the remaining scheduled maturities of certificates of deposits are as follows: Scheduled Maturities (Dollars in thousands) Period Ending December 31, 2018 $ 296,021 2019 230,567 2020 138,947 2021 91,683 2022 35,140 Thereafter 7,672 Total $ 800,030 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, 2018 was 1.70% .

Fair Value Measurements and Dis

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments	3 Months Ended
	Mar. 31, 2018
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 11 – 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, 2018 and December 31, 2017 : March 31, 2018 December 31, 2017 Fair Value Measurements Using Fair Value Measurements Using Level 1 Level 2 Level 1 Level 2 (Dollars in thousands) Assets ABS $ — $ 5,453 $ — $ 5,705 Municipal securities — 2,104 — 2,402 Mutual fund 3,389 — 3,426 — 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 that are not recorded on the consolidated balance sheet at fair value as of March 31, 2018 and December 31, 2017 : March 31, 2018 December 31, 2017 Carrying Fair Carrying Fair Amount Value Amount Value (Dollars in thousands) Financial Assets Cash and cash equivalents $ 84,891 $ 84,891 $ 67,146 $ 67,146 Time deposits with banks 7,664 7,537 8,110 7,843 Loans, net of allowance 404,091 393,123 370,865 358,089 Federal Reserve Bank Stock 1,711 1,711 1,711 1,711 Servicing Rights 3,775 3,829 2,518 2,554 Financial Liabilities Deposits $ 833,145 $ 823,540 $ 809,315 $ 803,470 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, 2018 and December 31, 2017 , 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. 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 serve as a catalyst for community development by offering financing for affordable, quality housing to low- and moderate-income residents. Such loans help M BB satisfy its obligations under the Community Reinvestment Act of 1977. The fair value of these loans approximates the carrying amount at March 31, 2018 and December 31, 2017 as it is based on recent comparable sales transactions with consideratio n 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 is 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 franchise 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 current rate at which similar loans would be made to borrowers with simil ar credit, collateral, and for the same remaining maturities. This fair value measurement is classified as Level 2. Federal Reserve Bank Stock Federal Reserve Bank Stock are non-marketable equitable equity securities and are reported at their redeemable carrying amounts, which approximates fair value. This fair value measurement is classified as Level 1. Servicing Rights Fair value is based on market prices for comparable service rights contracts, when available, or alternatively, is based on a valuati on model that calculates the present value of estimated future net servicing income. 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 certificates of deposit of the same or similar remaining maturities. This fair value measurement is classified as Level 2.

Earnings Per Common Share ("EPS

Earnings Per Common Share ("EPS")	3 Months Ended
	Mar. 31, 2018
Earnings Per Common Share ("EPS") [Abstract]
Earnings Per Common Share ("EPS")	NOTE 12 – Earnings Per Share The Company’s restricted stock awards are paid non-forfeitable common stock dividends and thus meet the criteria of participating securities. Accordingly, earnings per share (“EPS”) has been calculated using the two-class method, under which earnings are allocated to both common stock and participating securities. Basic EPS has been computed by dividing net income allocated to common stock by the weighted average common shares used in computing basic EPS. For the computation of basic EPS, all shares of restricted stock have been deducted from the weighted average shares outstanding. Diluted EPS has been computed by dividing net income allocated to common stock by the weighted aver age 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 o r converted. The following table provides net income and shares used in computing basic and diluted EPS: For each of the three-month periods ended March 31, 2018 and March 31, 2017 , outstanding stock based compensation awards in the amount of 134,094 Three Months Ended March 31, 2018 2017 (Dollars in thousands, except per-share data) Basic EPS Net income $ 6,185 $ 1,540 Less: net income allocated to participating securities (120) (45) Net income allocated to common stock $ 6,065 $ 1,495 Weighted average common shares outstanding 12,435,148 12,579,570 Less: Unvested restricted stock awards considered participating securities (246,242) (366,106) Adjusted weighted average common shares used in computing basic EPS 12,188,906 12,213,464 Basic EPS $ 0.50 $ 0.12 Diluted EPS Net income allocated to common stock $ 6,065 $ 1,495 Adjusted weighted average common shares used in computing basic EPS 12,188,906 12,213,464 Add: Effect of dilutive stock-based compensation awards 56,113 9,869 Adjusted weighted average common shares used in computing diluted EPS 12,245,019 12,223,333 Diluted EPS $ 0.50 $ 0.12 For each of the three-month periods ended March 31, 2018 and March 31, 2017 , outstanding stock based compensation awards in the amount of 134,094 and 224,048 ,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, 2018
Stockholders' Equity [Abstract]
Stockholders' Equity	NOTE 13 – Stockholders’ Equity Stockholders’ Equity On July 29, 2014, the Company’s Board of Directors approved a stock repurchase plan, under which, the Company was authorized to repurchase up to $15 million in value of its outstanding shares of common stock (the “2014 Repurchase Plan”). On May 30, 2017, the Company’s Board of Directors approved a new stock repurchase plan to replace the 2014 Repurchase Plan (the “2017 Repurchase Plan”). Under the 2017 Repurchase Plan, the Company is authorized to repurchase up to $10 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 authori zed but unissued shares of common stock. The repurchases may be made on the open market, in block trades or otherwise. The program may be suspended or discontinued at any time. The repurchases are funded using the Company’s working capital. During the thr ee-month period ended March 31, 2018 , the Company purchased 17,725 shares of its common stock i n the open market under the 2017 Repurchase Plan at an average cost of $ 28.21 per share. D uring the three -month period ended March 31, 2017 , the Company did not purchase any shares of its common stock in the open market under the 2014 Repurchase Plan . At March 31, 2018 , the Company had $ 7.4 million remaining in the 2017 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, 2018 and March 31, 2017 , there were 19,301 shares and 32,972 shares repurchased to cover income tax withholding under the 2014 Plan at an average cost of $ 25.91 per share and $ 23.97 per share, respectively . Regulatory Capital Requirements Through its issuance of FDIC-insured deposits, MBB serves as the Company’s primary funding source. Over time, MBB may offer other products and services to the Company’s customer base. MBB operates as a Utah state-chartered, Federal Reserve member commercial bank, insured by the FDIC. As a state-chartered Federal Reserve member bank, MBB is supervised by both the Federal Reserve Bank of San Francisco and the Utah Department of Financial Institutions. 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, operationa l or other risks, many banking organizations are expected to maintain capital in excess of the minimum standards. The 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 total risk-based capital ratio of 8%. The Basel III capital adequacy standards established a new common equity Tier 1 risk-based capital ratio with a required 4.5% minimum (6.5% to be considered well-capitali zed). The Company is required to have a level of regulatory capital in excess of the regulatory minimum and to have a capital buffer above 1.875% for 2018, and 2.5% for 2019 and thereafter. If a banking organization does not maintain capita l above the minimum plus the capital conservation buffer it may be subject to restrictions on dividends, share buybacks, and certain discretionary payments such as bonus payments. The Company plans to provide the necessary capital to maintain MBB at “wel l-capitalized” status as defined by banking regulations and as required by an agreement entered into by and among MBB, MLC, Marlin Business Services Corp. and the FDIC in conjunction with the opening of MBB (the “FDIC Agreement”). MBB’s Tier 1 Capital bala nce at March 31, 2018 was $149.8 million, which met all capital requirements to which MBB is subject and qualified MBB for “well-capitalized” status. At March 31, 2018 , 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, 2018 . 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. 17.35% $ 181,790 4% $ 41,912 5% $ 52,390 Marlin Business Bank 14.97% $ 149,788 5% $ 50,032 5% $ 50,032 Common Equity Tier 1 Risk-Based Capital Marlin Business Services Corp. 18.33% $ 181,790 4.5% $ 44,636 6.5% $ 64,475 Marlin Business Bank 15.36% $ 149,788 6.5% $ 63,403 6.5% $ 63,403 Tier 1 Risk-based Capital Marlin Business Services Corp. 18.33% $ 181,790 6% $ 59,515 8% $ 79,353 Marlin Business Bank 15.36% $ 149,788 8% $ 78,034 8% $ 78,034 Total Risk-based Capital Marlin Business Services Corp. 19.58% $ 194,228 8% $ 79,353 10% $ 99,192 Marlin Business Bank 16.61% $ 162,022 15% $ 146,314 10% (1) $ 97,543 __________________ (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 16.61% at March 31, 2018 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, 2018
Stock-Based Compensation [Abstract]
Stock-Based Compensation	NOTE 14 – 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, stock units, stock awards, and other equity awards is 1,200,000 with not more than 1,000,000 of such shares available for issuance as stock units, stock awards, and other equity awards. There were 325,183 shares available for future grants under the 2014 Plan as of March 31, 2018 , of which 289,067 shares were available to be issued as stock units, stock awards, and other equity awards. Total stock-based compensation expense was $ 0.9 million and $ 1.0 million for the three -month periods ended March 31, 2018 and March 31, 2017 , respectively. 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 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 has also issue d s tock options to non-employee independent directors. These options generally vest in one year. Three Months Ended March 31, 2018 2017 Risk-free interest rate 2.64 % 1.82 % Expected life (years) 4.50 4.50 Expected volatility 32.32 % 34.62 % Expected dividends 1.98 % 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”). The 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, 2018 follows: Weighted Average Number of Exercise Price Options Shares Per Share Outstanding, December 31, 2017 96,985 $ 25.75 Granted 68,689 28.25 Exercised — — Forfeited (1,790) 25.75 Expired — — Outstanding, March 31, 2018 163,884 26.80 During t he three -month period ended March 31, 2018 , the Company recognize d compensation expense related to options of $ 0.1 million. During t he three -month period ended March 31, 2017 , the Company did not recognize compensation expense related to options . There were no stock options exercised during the three-month period ended March 31, 2018 . There were 30,253 stock options ex ercised during the three-month period ended March 31, 2017 . The total pretax intrinsic value of stock options exercised were $ 0.3 million for the three -month period ended March 31, 2017 . The following table summarizes information about the stock options outstanding and exercisable as o f March 31, 2018 . 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) $ 25.75 95,195 6.0 25.75 248 31,705 6.0 25.75 82 $ 28.25 68,689 7.0 $ 28.25 $ 7 0 0.0 $ 0.00 $ — 163,884 6.4 $ 26.80 $ 255 31,705 6.0 $ 25.75 $ 82 The aggregate intrinsic value in the preceding table represents the total pretax intrinsic value, based on the Company’s closing stock price of $28.35 as of March 31, 2018 , which would have been received by the option holders had all option holders exercised their options as of that date. As of March 31, 2018 , the re was $ 0.9 million of unrecognized compensation cost related to non-vested stock options not yet recognized in the Consolidated Statements of Operations scheduled to be recognized over a weighted average period of $ 1.8 years. Restricted Stock Awards The Company’s r estricted 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 seven 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 Equity 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 occurs when the a chievement of the performance criteria is determined. Of the total restricted stock awards granted during the three -month period ended March 31, 2018 , no shares may be subject to accelerated vesting based on individual performance fa ctors; no shares have vesting contingent upon performance factors. Vesting was accelerated in 2017 and 201 8 on certain awards based on the achievement of certain performance criteria determined annually, as described below. The Compa ny 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 servic e. The following table summarizes the activity of the non-vested restricted stock during the three - month period ended March 31, 2018 : Weighted Average Grant-Date Non-vested restricted stock Shares Fair Value Outstanding at December 31, 2017 277,617 $ 17.51 Granted 1,050 25.01 Vested (47,791) 15.81 Forfeited (3,044) 17.50 Outstanding at March 31, 2018 227,832 17.90 During the three-month periods ended March 31, 2018 and March 31, 2017 , the Company granted restricted stock awards with a grant date fair values totaling less than $ 0.1 million and $ 0.1 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 C ompany recognized $ 0.6 million and $ 0.9 million of comp ensation expense related to restricted stock for the three-month periods ended March 31, 2018 and March 31, 2017 , respectively. Of the $ 0.6 million total compensation expense related to restricted stock for the three -month period ended March 31, 2018 , approximately $ 0.3 million related to accelerated vesting based on achievement of certain performance criteria determined annually. Of the $ 0.9 million total compensation expense related to restricted stock f or the three -month period ended March 31, 2017 , approximately $ 0.6 million related to accelerated vesting, which was also based on the achievement of certain performance criteria determined annually. As of March 31, 2018 , there was $ 2.4 million of unrecognized compensation cost related to non-vested restricted stock compensation scheduled to be recognized over a weighted average period of 3.4 years. In the event individual performance targets are achieved, $ 0.2 million of the unrecognized compensation cost would accelerate to be recognized over a weighted average period of 1.0 years. In addition, certain of the awards granted may result in the issuance of 8,815 additional shares of stock if achievement of certain targets is greater than 100%. The expense related to the additional shares awarded will be dependent on the Company’s stock price when the achievement level is determined. The fair value of shares that vested duri ng the three -month periods ended March 31, 2018 and March 31, 2017 was $ 1.2 million and $ 2.2 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, 2018 : Weighted Average Number of Grant-Date Performance-based & market-based RSUs RSUs Fair Value Outstanding at December 31, 2017 158,553 $ 15.13 Granted 35,056 28.25 Forfeited (912) 26 Converted — — Cancelled due to non-achievement of market condition — — Outstanding at March 31, 2018 192,697 17.47 Service-based RSUs Outstanding at December 31, 2017 25,840 $ 25.63 Granted 49,105 28.25 Forfeited (455) 25.75 Converted (8,059) 25.75 Outstanding at March 31, 2018 66,431 27.55 There were no RSUs with market based vesting conditions granted during the three-month period ended March 31, 2018. 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, 2018 2017 Grant date stock price $ — 25.75 Risk-free interest rate — % 1.72 % Expected volatility — % 33.42 % 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. D uring both the three month period s ended March 31, 2018 and March 31, 2017 , the Company granted RSUs with grant-date fair values totaling $ 2.4 million. The Company recognized $ 0.3 million and $ 0.1 million of compensation expense related to RSUs for the three month period s ended March 31, 2018 and March 31, 2017 , respectively . As of March 31, 2018 , there was $ 4.8 million of unrecognized compensation cost related to RSUs scheduled to be recognized over a weighted average period of 2. 1 years and based on the most probable performance assumptions , would result in the conversion of 24,821 additional units into shares of common stock . In the event maximum performance targets are achieved, an additional $ 1.6 million of compensation cost would be recognized ove r a weighted average period of 2. 4 years and may result in the conversion of 59,877 additional units into shares of common stock.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2018
Subsequent Events [Abstract]
Events Subsequent to Year-End	NOTE 15 – Subsequent Events The Company declared a dividend of $0.14 per share on May 3, 2018 . The quarterly dividend, which is expected to result in a dividend payment of approximately $1.7 million, is scheduled to be paid on May 24, 2018 to shareholders of record on the close of business on May 14, 2018 . It represents the Company’s twenty-seventh 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 Accountin23

Summary of Critical Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2018
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 one product offering. All intercompany accounts and transactions have been eliminated in consolidation. During the second quarter of 2017, the Company identified that the sale of certain leases had been reported as cash flows from operating activities that should have been presented as investing activities. In addition , the Company also identified that the deferral of certain expenses associated with the cost of originating leases had been reported as an adjustment to operating cash flow rather than as an investing activity. The Company corrected the previously presente d cash flows for these items and in doing so, the consolidated statement of cash flow for the three -month period ended March 31, 2017 w as adjusted to decrease net cash flows from operating activities by $ 4.0 million and to decrease net cash flows used in investing activities by the same amount. The Company has evaluated the effect of this incorrect presentation, both qualitatively and quantitatively, on its previously filed consolidated financial statements and has collectively concluded that such effec t is not material. The accompanying unaudited condensed consolidated financial statements present the Company’s financial position at March 31, 2018 and the results of operations for the three- month periods ended March 31, 2018 and 2017 , and cash flows for the three -month periods ended March 31, 2018 and 2017 . In Management’s opinion, the unaudited Condensed Consolidated Financial Statements contain all adjustments, which include normal and recurring adjustments, necessary f or a fair presentation of the financial position and results of operations for the interim periods presented. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and note dis closures included in the Company’s Form 10-K filed with the Securities and Exchange Commission (“SEC”) on March 9 , 201 8 . The consolidated results of operations for the three- month periods ended March 31, 2018 and 2017 and the consolidate d statements of cash flows for the three -month periods ended March 31, 2018 and 2017 are not necessarily indicative of the results of operations or cash flows for the respective full years or any other period.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers ("ASC 606"), establishes principles for reporting information about the nature, amount, timing and uncertainty of revenue and cash flows arising from the entity's contracts to provide goods or services to customers. The core principle requires an entity t o recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration that it expects to be entitled to receive in exchange for those goods or services recognized as performance obligations are satisfied. The majority of our revenue-generating transactions are not subject to ASC 606, including revenue generated from financial instruments, such as our leases and loans, investment securities, as well as revenue related to our gain on sale of leases and loan s, servicing income, and Insurance premiums income. Revenue-generating activities that are within the scope of ASC 606, which are presented in our income statements as components of non-interest income included certain fees such as property tax administra tive fees on leases, ACH payment fees, insurance policy fees outside of the scope of ASC 944, and broker fees earned for referring leases and loans to other funding partners.
Accounting Standards Update 2018-05 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Recently Issued Accounting Standards. Income Taxes. In March 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-05, Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 to update the income tax accounting in U.S. generally accepted accounting principles (“GAAP”) to reflect the Securities and Exchange Commission (“SEC”) interpretive guidance released on Dec. 22, 2017, when the Tax Cuts and Jobs Act was signed into law . The ad option of this new requirement is not expected to have a material impact on the consolidated earnings, financial position or cash flows of the Company.
Accounting Standards Update 2018-04 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Investments and Regulated Operations. In March 2018, the FASB issued ASU 2018-04, Investments — Debt S ecurities (Topic 320) and Regulated Operations (Topic 980): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 117 and SEC Release No. 33-9273 , to delete ASC 320-10-S99-1, which had codified SAB Topic 5.M which provided the SEC guidance determining when a decline in fair value below cost for an available-for-sale equity security is OTTI. ASU 2018-04 also removes from the ASC special requirements in SEC Regulation S-X Rule 3A-05 for public utility holding companies. The changes we re effective when issued. The adoption of this new requirement is not expected to have a material impact on the consolidated earnings, financial position or cash flows of the Company
Accounting Standards Update 2018-03 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Standards . Financial Instruments. In F ebruary 2018, the FASB issued Accounting Standards Update (“ASU”) 2018-03, Technical Corrections and Improvements to Financial Instruments - Overall . The amendments in this Update clarify certain aspects of the guidance issued in Update 2016-01 regarding the fair value measurement of certain financial assets and financial liabilities. Adoption of this ASU did not have a material impact on our results of operations or financial position.
Accounting Standards Update 2018-02 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Income Statement. In February 2018, the FASB issued ASU 2018-02, Inco me Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income . The amendments in this Update allow a reclassification from accumulated other comprehensive income to retained ear nings for stranded tax effects resulting from the Tax Cuts and Jobs Act (the “TCJA”) . Consequently, the amendments eliminate the stranded tax effects resulting from the TCJA and will improve the usefulness of information reported to financial statement use rs. All entities may adopt the amendments in this Update earlier as of the fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The amendments in this Update should be applied either in the period of adoption or retrospectively to each period (or periods) in which the effect of the change in the U.S. federal corporate income tax rate in the TCJA is recognized. The early adoption of the guidance resulted in an insignificant cumulative-effect adjustment that increased retained earnings and decreased AOCI in the first quarter of 2018 as reflected on the Condensed Consolidated Statements of Stockholders’ Equity.
Accounting standards update 2017-09 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Stock-Based Compensation. In May 2017, the FASB issued ASU 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting . The amendments in this ASU provide guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. An entity should accou nt for the effects of m o di fi cation s unless all the following are met: 1) t he fair value (or calculated value or intrinsic value, if such an alternative measurement method is used) of the modified award is the same as the fair value (or calculated value or intrinsic value, if such an alternative measurement method is used) of the original award immediately before the original award is modified; 2) t he vesting conditions of the modified award are the same as the vesting conditions of the original award immed iately before the original award is modified; 3) t he classification of the modified award as an equity instrument or a liability instrument is the same as the classification of the original award immediately before the original award is modified. The curr ent disclosure requirements in Topic 718 apply regardless of whether an entity is required to apply modification accounting under the amendments in this ASU . The amendments in this ASU are effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. The Company adopted these changes effective January 1, 2018 on a prospective basis. Adoption of this ASU did not have a material impact on our results of operations or financial position.
Accounting Standards Update 2017-05 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Ot her Income . In February 2017, the FASB issued ASU 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 ASU 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 the term in substance nonfinancial asset, in part, as a financi al 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 concentrated in nonfinancial assets. If substantially all of the f air 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 ASU 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 amendments in this ASU are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The Company adopted these changes effective January 1, 2018 on a prospective basis. Adoption of this ASU did not have a material impact on our results of operati ons or financial position.
Accounting Standards Update 2016-01 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Financial Instruments. In January 2016, the FASB issued ASU 2016-01, Financial Instruments — Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. The amendments in this Update req uire equity securities (including other ownership interests, such as partnerships, unincorporated joint ventures, and limited liability companies) to be measured at fair value with changes in the fair value recognized through net income. The amendments in this Update are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company adopted these changes effective January 1, 2018 on a prospective basis. Adoption of this ASU did not have a mater ial impact on our results of operations or financial position.
Accounting Standards Update 2014-09 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Revenue Recognition. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (a new revenue recognition standard). The ASU’s core principle is that a company will recog nize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In addition, this ASU specifies the accounting for certai n costs to obtain or fulfill a contract with a customer and expands disclosure requirements for revenue recognition. This ASU is effective, as a result of ASU 2015-14, for annual reporting periods beginning after December 15, 2017, including interim period s within that reporting period. The Company adopted the revenue recognition guidance on January 1, 2018 using the modified retrospective approach. A significant amount of the Company’s revenues is excluded from the scope of the amended guidance, including interest income, fee income, and insurance premiums written and earned, as seen on the Consolidated Statements of Operations. Revenue streams that will be subject to the new revenue recognition guidance includes certain revenues associated with lease and l oan contracts including property tax administrative fees, fees billed to customers for the convenience of paying through ACH, and insurance administrative fees. In addition, referral fee income generated from referring lease and loan customers to third par ties was deemed to be in scope of the amended guidance. The Company analyzed the in scope contracts and determined there were no material changes in the timing of revenue recognition when considering the amended guidance. The adoption of this ASU did not h ave a material impact on our results of operations, financial position or disclosure to the notes of the consolidated financial statements.

Non-Interest Income (Tables)

Non-Interest Income (Tables)	3 Months Ended
	Mar. 31, 2018
Noninterest Income [Abstract]
Schedule of non-interest [Table Text Block]	Three Months Ended March 31, 2018 2017 Insurance premiums written and earned $ 1,939 $ 1,706 Gain on sale of leases and loans 1,681 196 Servicing income 496 122 Non-interest income within the scope of other GAAP topics 4,116 2,024 Property tax administrative fees on leases 191 183 ACH payment fees 85 85 Insurance policy fees 511 434 Referral fees 282 902 Other 49 125 Non-interest income from contracts with customers 1,118 1,729 Total non-interest income $ 5,234 $ 3,753

Investment Securties (Tables)

Investment Securties (Tables)	3 Months Ended
	Mar. 31, 2018
Investments [Abstract]
Investment Securities Summary [Table Text Block]	March 31, 2018 Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (Dollars in thousands) Debt Securities, Available for Sale: Asset-backed securities ("ABS") $ 5,514 $ - $ (61) $ 5,453 Municipal securities $ 2,152 $ 2 $ (50) $ 2,104 Equity Securities Mutual fund 3,571 - (182) 3,389 Total investment securities $ 11,237 $ 2 $ (293) $ 10,946 December 31, 2017 Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (Dollars in thousands) Debt Securities, Available for Sale: ABS $ 5,717 $ 27 $ (39) $ 5,705 Municipal securities $ 2,420 $ 18 $ (36) $ 2,402 Equity Securities Mutual fund $ 3,553 $ - $ (127) $ 3,426 Total investment securities $ 11,690 $ 45 $ (202) $ 11,533
Equity Securities, FV-NI [Table Text Block]	Three months ended (Dollars in thousands) March 31, 2018 Net gains and (losses) recognized during the period on equity securities $ (55) Less: Net gains and (losses) recognized during the period on equity securities sold during the period $ - Unrealized gains and (losses) recognized during the reporting period on equity securities still held at the reporting date (55)
Schedule of Unrealized Loss on Investments [Table Text Block]	March 31, 2018 Less than 12 months 12 months or longer Total Gross Gross Gross Unrealized Fair Unrealized Fair Unrealized Fair Losses Value Losses Value Losses Value (Dollars in thousands) Debt Securities, Available for Sale: ABS $ (61) $ 5,453 $ - $ - $ (61) $ 5,453 Municipal securities $ - $ - $ (50) $ 1,463 $ (50) $ 1,463 Equity Securities Mutual fund $ - $ - $ (182) $ 3,389 $ (182) $ 3,389 Total investment securities $ (61) $ 5,453 $ (232) $ 4,852 $ (293) $ 10,305 December 31, 2017 Less than 12 months 12 months or longer Total Gross Gross Gross Unrealized Fair Unrealized Fair Unrealized Fair Losses Value Losses Value Losses Value (Dollars in thousands) Debt Securities, Available for Sale: ABS $ (39) $ 3,703 $ - $ - $ (39) $ 3,703 Municipal securities $ - $ - $ (36) $ 2,402 $ (36) $ 2,402 Equity Securities Mutual fund $ - $ - $ (127) $ 3,426 $ (127) $ 3,426 Total investment securities $ (39) $ 3,703 $ (163) $ 5,828 $ (202) $ 9,531
Investments Classified By Contractual Maturity Date [Table Text Block]	March 31, 2018 1 Year 1-5 5-10 After 10 or Less Years Years Years Total (Dollars in thousands) Amortized Cost: Available for Sale: ABS $ - $ 3,555 $ 1,959 $ - $ 5,514 Municipal securities $ - $ 330 $ 309 $ 1,513 $ 2,152 Total debt securities available for sale $ - $ 3,885 $ 2,268 $ 1,513 $ 7,666 Estimated fair value $ - $ 3,831 $ 2,264 $ 1,463 $ 7,558 Weighted-average yield, GAAP basis - 2.09% 2.21% 2.58% 2.22%

Net Investment in Leases and 26

Net Investment in Leases and Loans (Tables)	3 Months Ended
	Mar. 31, 2018
Net Investment in Leases and Loans [Abstract]
Components of Net Investment in Leases and Loans [Table Text Block]	March 31, December 31, 2018 2017 (Dollars in thousands) Minimum lease payments receivable $ 586,332 $ 607,736 Estimated residual value of equipment 27,033 26,922 Unearned lease income, net of initial direct costs and fees deferred (77,672) (81,769) Security deposits (953) (1,046) Total leases 534,740 551,843 Commercial loans, net of origination costs and fees deferred Funding Stream 31,174 28,128 CRA (1) 1,355 1,222 Equipment loans (2) 321,700 291,333 TFG 57,278 56,745 Total commercial loans 411,507 377,428 Allowance for credit losses (15,620) (14,851) $ 930,627 $ 914,420 CRA loans are comprised of loans originated under a line of credit to satisfy its obligations under the Community Reinvestment Act of 1977. Equipment loans are comprised of Equipment Finance Agreements, Installment Purchase Agreements and other loans.
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, 2018 $ 187,247 $ 32,069 2019 185,144 26,012 2020 119,255 12,984 2021 64,297 5,211 2022 27,035 1,295 Thereafter 3,354 101 $ 586,332 $ 77,672

Allowance for Credit Losses (Ta

Allowance for Credit Losses (Tables)	3 Months Ended
	Mar. 31, 2018
Allowance For Credit Losses [Abstract]
Allowance for Credit Losses on Finance Receivables [Table Text Block]	Three months ended March 31, 2018 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance (2) TFG Total Allowance for credit losses, beginning of period $ 1,036 $ - $ 12,663 $ 1,152 $ 14,851 Charge-offs (229) - (4,029) (157) (4,415) Recoveries 6 - 528 38 572 Net charge-offs (223) - (3,501) (119) (3,843) Provision for credit losses 497 - 3,978 137 4,612 Allowance for credit losses, end of period $ 1,310 $ - $ 13,140 $ 1,170 $ 15,620 Ending lease or loan balance (1) $ 30,799 $ 1,355 $ 839,714 $ 55,884 $ 927,752 Ending balance: individually evaluated for impairment (3) $ - $ - $ 597 $ - $ 597 Ending balance: collectively evaluated for impairment (3) $ - $ - $ 839,117 $ - $ 839,117 Three months ended March 31, 2017 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance (2) TFG Total Allowance for credit losses, beginning of period $ 760 $ - $ 9,808 $ 369 $ 10,937 Charge-offs (324) - (3,185) (165) (3,674) Recoveries 30 - 510 - 540 Net charge-offs (294) - (2,675) (165) (3,134) Provision for credit losses 452 - 3,118 314 3,884 Allowance for credit losses, end of period $ 918 $ - $ 10,251 $ 518 $ 11,687 Ending lease or loan balance (1,3) $ 23,172 $ 1,131 $ 760,780 $ 39,859 $ 824,942 Year ended December 31, 2017 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance (2) TFG Total Allowance for credit losses, beginning of period $ 760 $ - $ 9,808 $ 369 $ 10,937 Charge-offs (1,219) - (14,343) (1,154) (16,716) Recoveries 121 - 2,066 49 2,236 Net charge-offs (1,098) - (12,277) (1,105) (14,480) Provision for credit losses 1,374 - 15,132 1,888 18,394 Allowance for credit losses, end of period $ 1,036 $ - $ 12,663 $ 1,152 $ 14,851 Ending lease or loan balance (1,3) $ 27,810 $ 1,222 $ 826,880 $ 55,330 $ 911,242 (1) 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. (2) Equipment Finance consists of Equipment Finance Agreements, Install Purchase Agreements, and other leases and loans. (3) For the three months ended March 31, 2017 and the year ended December 31, 2017 all leases and loans were collectively evaluated.
Financing Receivable Credit Quality Indicators [Table Text Block]	March 31, 2018 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance (1) TFG Total Pass $ 30,432 $ 1,355 $ 822,972 $ 51,365 $ 906,124 Special Mention 166 0 $ 7,651 $ 3,178 10,995 Substandard 39 0 $ 5,273 $ 1,201 6,513 Doubtful 162 0 $ 3,230 $ 104 3,496 Loss 0 0 $ 588 $ 36 624 Total $ 30,799 $ 1,355 $ 839,714 $ 55,884 $ 927,752 December 31, 2017 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance (1) TFG Total Pass $ 27,405 $ 1,222 $ 801,894 $ 50,342 $ 880,863 Special Mention 56 - 15,141 4,906 20,103 Substandard 47 - 6,428 44 6,519 Doubtful 163 - 2,995 38 3,196 Loss 139 - 422 - 561 Total $ 27,810 $ 1,222 $ 826,880 $ 55,330 $ 911,242
Past Due Financing Receivables [Table Text Block]	30-59 60-89 >90 Days Days Days Total Total March 31, 2018 Past Past Past Past Finance Non- (Dollars in thousands) Due Due Due Due Current Receivables Accruing Commercial Loans: Funding Stream $ 52 $ - $ - $ 52 $ 30,747 $ 30,799 $ 27 CRA - - - - 1,355 1,355 - Equipment Finance (1) 3,991 2,899 3,586 10,476 942,557 953,033 3,586 TFG 216 210 40 466 64,572 65,038 40 Total Leases and Loans (2) $ 4,259 $ 3,109 $ 3,626 $ 10,994 $ 1,039,231 $ 1,050,225 $ 3,653 30-59 60-89 >90 Days Days Days Total Total December 31, 2017 Past Past Past Past Finance Non- (Dollars in thousands) Due Due Due Due Current Receivables Accruing Commercial Loans: Funding Stream $ 119 $ - $ - $ 119 $ 27,691 $ 27,810 $ 118 CRA - - - - 1,222 1,222 - Equipment Finance (1) 4,621 2,532 3,023 10,176 928,963 939,139 3,023 TFG 178 50 42 270 64,499 64,769 42 Total Leases and Loans (2) $ 4,918 $ 2,582 $ 3,065 $ 10,565 $ 1,022,375 $ 1,032,940 $ 3,183 (1 ) Equipment Finance consists of Equipment Finance Agreements, Install Purchase Agreements, and other leases and loans. (2) Represents total minimum lease and loan payments receivable for Equ ipment Finance and TFG and as a percentage of principal outstanding for Funding Stream and CRA.

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule Of Goodwill [Table Text Block]	(Dollars in thousands) Total Company Balance at December 31, 2017 $ 1,160 Changes - Balance at March 31, 2018 $ 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 $ 150 $ 210 Vendor relationships 11 years 920 104 816 Corporate trade name 7 years 60 11 49 $ 1,340 $ 265 $ 1,075
Schedule of finite lived intangible assets future amortization [Table Text Block]	(Dollars in thousands) 2018 $ 159 2019 212 2020 92 2021 92 2022 92

Other Assets (Tables)

Other Assets (Tables)	3 Months Ended
	Mar. 31, 2018
Prepaid Expense and Other Assets [Abstract]
Schedule of Other Assets [Table Text Block]	March 31, December 31, 2018 2017 (Dollars in thousands) Accrued fees receivable $ 2,930 $ 3,052 Prepaid expenses 2,122 2,026 Income taxes receivable 5,459 13,306 Federal Reserve Bank Stock 1,711 1,711 Servicing asset 3,775 2,518 Other 3,090 3,554 $ 19,087 $ 26,167

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2018
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) 2018 $ 84 $ 1,217 $ 1,301 2019 112 1,527 1,639 2020 112 687 799 2021 65 — 65 2022 and thereafter — — — Total minimum lease payments $ 373 $ 3,431 $ 3,804 Less: amount representing interest (13) Present value of minimum lease payments $ 360

Deposits (Tables)

Deposits (Tables)	3 Months Ended
	Mar. 31, 2018
Contractual Maturities of Time Deposits [Abstract]
Contractual Maturities Of Time Deposits [Table Text Block]	Scheduled Maturities (Dollars in thousands) Period Ending December 31, 2018 $ 296,021 2019 230,567 2020 138,947 2021 91,683 2022 35,140 Thereafter 7,672 Total $ 800,030

Fair Value Measurements and D32

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2018
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, 2018 December 31, 2017 Fair Value Measurements Using Fair Value Measurements Using Level 1 Level 2 Level 1 Level 2 (Dollars in thousands) Assets ABS $ — $ 5,453 $ — $ 5,705 Municipal securities — 2,104 — 2,402 Mutual fund 3,389 — 3,426 —
Schedule of Carrying Amount and Estimated Fair Value of Financial Instruments [Table Text Block]	March 31, 2018 December 31, 2017 Carrying Fair Carrying Fair Amount Value Amount Value (Dollars in thousands) Financial Assets Cash and cash equivalents $ 84,891 $ 84,891 $ 67,146 $ 67,146 Time deposits with banks 7,664 7,537 8,110 7,843 Loans, net of allowance 404,091 393,123 370,865 358,089 Federal Reserve Bank Stock 1,711 1,711 1,711 1,711 Servicing Rights 3,775 3,829 2,518 2,554 Financial Liabilities Deposits $ 833,145 $ 823,540 $ 809,315 $ 803,470

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	3 Months Ended
	Mar. 31, 2018
Earnings Per Common Share ("EPS") [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended March 31, 2018 2017 (Dollars in thousands, except per-share data) Basic EPS Net income $ 6,185 $ 1,540 Less: net income allocated to participating securities (120) (45) Net income allocated to common stock $ 6,065 $ 1,495 Weighted average common shares outstanding 12,435,148 12,579,570 Less: Unvested restricted stock awards considered participating securities (246,242) (366,106) Adjusted weighted average common shares used in computing basic EPS 12,188,906 12,213,464 Basic EPS $ 0.50 $ 0.12 Diluted EPS Net income allocated to common stock $ 6,065 $ 1,495 Adjusted weighted average common shares used in computing basic EPS 12,188,906 12,213,464 Add: Effect of dilutive stock-based compensation awards 56,113 9,869 Adjusted weighted average common shares used in computing diluted EPS 12,245,019 12,223,333 Diluted EPS $ 0.50 $ 0.12

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2018
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. 17.35% $ 181,790 4% $ 41,912 5% $ 52,390 Marlin Business Bank 14.97% $ 149,788 5% $ 50,032 5% $ 50,032 Common Equity Tier 1 Risk-Based Capital Marlin Business Services Corp. 18.33% $ 181,790 4.5% $ 44,636 6.5% $ 64,475 Marlin Business Bank 15.36% $ 149,788 6.5% $ 63,403 6.5% $ 63,403 Tier 1 Risk-based Capital Marlin Business Services Corp. 18.33% $ 181,790 6% $ 59,515 8% $ 79,353 Marlin Business Bank 15.36% $ 149,788 8% $ 78,034 8% $ 78,034 Total Risk-based Capital Marlin Business Services Corp. 19.58% $ 194,228 8% $ 79,353 10% $ 99,192 Marlin Business Bank 16.61% $ 162,022 15% $ 146,314 10% (1) $ 97,543

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	3 Months Ended
	Mar. 31, 2018
Stock-Based Compensation [Abstract]
Schedule of Stock-based Payment Award Stock Options Valuation Assumptions [Table Text Block]	Three Months Ended March 31, 2018 2017 Risk-free interest rate 2.64 % 1.82 % Expected life (years) 4.50 4.50 Expected volatility 32.32 % 34.62 % Expected dividends 1.98 % 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, 2017 96,985 $ 25.75 Granted 68,689 28.25 Exercised — — Forfeited (1,790) 25.75 Expired — — Outstanding, March 31, 2018 163,884 26.80
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) $ 25.75 95,195 6.0 25.75 248 31,705 6.0 25.75 82 $ 28.25 68,689 7.0 $ 28.25 $ 7 0 0.0 $ 0.00 $ — 163,884 6.4 $ 26.80 $ 255 31,705 6.0 $ 25.75 $ 82
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, 2017 277,617 $ 17.51 Granted 1,050 25.01 Vested (47,791) 15.81 Forfeited (3,044) 17.50 Outstanding at March 31, 2018 227,832 17.90
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, 2017 158,553 $ 15.13 Granted 35,056 28.25 Forfeited (912) 26 Converted — — Cancelled due to non-achievement of market condition — — Outstanding at March 31, 2018 192,697 17.47 Service-based RSUs Outstanding at December 31, 2017 25,840 $ 25.63 Granted 49,105 28.25 Forfeited (455) 25.75 Converted (8,059) 25.75 Outstanding at March 31, 2018 66,431 27.55
Schedule of Stock-Based Payment Award, Restricted Stock Units Valuation Assumptions [Table Text Block[	Three Months Ended March 31, 2018 2017 Grant date stock price $ — 25.75 Risk-free interest rate — % 1.72 % Expected volatility — % 33.42 %

Accounting Policies (Narratives

Accounting Policies (Narratives) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)
Interest Income [Abstract]
Decrease in net cash flows from investing activities	$ 4

Non-Interest Income (Details)

Non-Interest Income (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Noninterest Income [Abstract]
Insurance premiums written and earned	$ 1,939	$ 1,706
Gain on sale of leases and loans	1,681	196	$ 2,800
Servicing income	496	122
Non-interest income within the scope of other GAAP topics	4,116	2,024
Property tax administrative fees on leases	191	183
ACH payment fees	85	85
Insurance policy fees	511	434
Referral fees	282	902
Other	49	125
Non-interest income from contracts with customers	1,118	1,729
Total non-interest income	$ 5,234	$ 3,753

Investment Securities (Summary)

Investment Securities (Summary) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Debt Securities Available-for-sale [Line Items]
Available-for-sale debt securities, amortized cost	$ 11,237	$ 11,690
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	2	45
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(293)	(202)
Available-for-sale debt securities, fair value	10,946	11,533
Asset Backed Securities [Member]
Debt Securities Available-for-sale [Line Items]
Available-for-sale debt securities, amortized cost	5,514	5,717
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	0	27
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(61)	(39)
Available-for-sale debt securities, fair value	5,453	5,705
Municipal Bonds [Member]
Debt Securities Available-for-sale [Line Items]
Available-for-sale debt securities, amortized cost	2,152	2,420
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	2	18
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(50)	(36)
Available-for-sale debt securities, fair value	2,104	2,402
Mutual Fund [Member]
Debt Securities Available-for-sale [Line Items]
Available-for-sale debt securities, amortized cost	3,571	3,553
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	0	0
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(182)	(127)
Available-for-sale debt securities, fair value	$ 3,389	$ 3,426

Investment Securities - Equity

Investment Securities - Equity Securities (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Equity Securities, FV-NI, Gain (Loss) [Abstract]
Equity securities recorded at fair value	$ 3,400	$ 3,400
Net gains and (losses) recognized during the period on equity securities	(55)
Less: Net gains and (losses) recognized during the period on equity securities sold during the period	0
Unrealized gains and (losses) recognized during the reporting period on equity securities still held at the reporting date	$ (55)

Investment Securities (Gross Un

Investment Securities (Gross Unrealized Loss and Fair Value of Securities Available for Sale (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Debt Securities Available-for-sale [Line Items]
Available-for-sale debt securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	$ (61)	$ (39)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Less Than Twelve Months, Fair Value	5,453	3,703
Available-for-sale debt ecurities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(232)	(163)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	4,852	5,828
Available-for-sale debt securities, Continuous Unrealized Loss Position, Accumulated Loss, Total	(293)	(202)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Fair Value, Total	10,305	9,531
Asset Backed Securities [Member]
Debt Securities Available-for-sale [Line Items]
Available-for-sale debt securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(61)	(39)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Less Than Twelve Months, Fair Value	5,453	3,703
Available-for-sale debt ecurities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0	0
Available-for-sale debt securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	0	0
Available-for-sale debt securities, Continuous Unrealized Loss Position, Accumulated Loss, Total	(61)	(39)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Fair Value, Total	5,453	3,703
Municipal Bonds [Member]
Debt Securities Available-for-sale [Line Items]
Available-for-sale debt securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Available-for-sale debt securities, Continuous Unrealized Loss Position, Less Than Twelve Months, Fair Value	0	0
Available-for-sale debt ecurities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(50)	(36)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	1,463	2,402
Available-for-sale debt securities, Continuous Unrealized Loss Position, Accumulated Loss, Total	(50)	(36)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Fair Value, Total	1,463	2,402
Mutual Fund [Member]
Debt Securities Available-for-sale [Line Items]
Available-for-sale debt securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	0
Available-for-sale debt securities, Continuous Unrealized Loss Position, Less Than Twelve Months, Fair Value	0	0
Available-for-sale debt ecurities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(182)	(127)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	3,389	3,426
Available-for-sale debt securities, Continuous Unrealized Loss Position, Accumulated Loss, Total	(182)	(127)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Fair Value, Total	$ 3,389	$ 3,426

Investment Securities (Contract

Investment Securities (Contractual Maturity of Debt Securities) (Details) $ in Thousands	Mar. 31, 2018USD ($)
Debt Securities Available-for-sale [Line Items]
Available-for-sale Securities, Debt Maturities, Next Twelve Months, Amortized Cost Basis	$ 0
Available-for-sale Securities, Debt Maturities, Year Two Through Five, Amortized Cost Basis	3,885
Available-for-sale Securities, Debt Maturities, Year Six Through Ten, Amortized Cost Basis	2,268
Available-for-sale Securities, Debt Maturities, after Ten Years, Amortized Cost Basis	1,513
Available-for-sale Debt Securities, Amortized Cost Basis, Total	7,666
Available-for-sale Securities, Debt Maturities, Next Twelve Months, Fair Value	0
Available-for-sale Securities, Debt Maturities, Year Two Through Five, Fair Value	3,831
Available-for-sale Securities, Debt Maturities, Year Six Through Ten, Fair Value	2,264
Available-for-sale Securities, Debt Maturities, after Ten Years, Fair Value	1,463
Available-for-sale Securities, Debt Securities, Fair Value, Total	$ 7,558
Weighted-average Yield, GAAP Basis, Available-for-sale securities	2.22%
One Year or Less [Member]
Debt Securities Available-for-sale [Line Items]
Weighted-average Yield, GAAP Basis, Available-for-sale securities	0.00%
After One Year Through Five Years [Member]
Debt Securities Available-for-sale [Line Items]
Weighted-average Yield, GAAP Basis, Available-for-sale securities	2.09%
After Five Years Through Ten Years [Member]
Debt Securities Available-for-sale [Line Items]
Weighted-average Yield, GAAP Basis, Available-for-sale securities	2.21%
After Ten Years [Member]
Debt Securities Available-for-sale [Line Items]
Weighted-average Yield, GAAP Basis, Available-for-sale securities	2.58%
Asset Backed Securities [Member]
Debt Securities Available-for-sale [Line Items]
Available-for-sale Securities, Debt Maturities, Next Twelve Months, Amortized Cost Basis	$ 0
Available-for-sale Securities, Debt Maturities, Year Two Through Five, Amortized Cost Basis	3,555
Available-for-sale Securities, Debt Maturities, Year Six Through Ten, Amortized Cost Basis	1,959
Available-for-sale Securities, Debt Maturities, after Ten Years, Amortized Cost Basis	0
Available-for-sale Debt Securities, Amortized Cost Basis, Total	5,514
Municipal Bonds [Member]
Debt Securities Available-for-sale [Line Items]
Available-for-sale Securities, Debt Maturities, Next Twelve Months, Amortized Cost Basis	0
Available-for-sale Securities, Debt Maturities, Year Two Through Five, Amortized Cost Basis	330
Available-for-sale Securities, Debt Maturities, Year Six Through Ten, Amortized Cost Basis	309
Available-for-sale Securities, Debt Maturities, after Ten Years, Amortized Cost Basis	1,513
Available-for-sale Debt Securities, Amortized Cost Basis, Total	$ 2,152

Net Investment in Leases and 42

Net Investment in Leases and Loans (Narratives) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Net Investment in Leases and Loans [Abstract]
Initial direct costs and origination costs	$ 18,500	$ 18,000
Product Information [Line Items]
Estimated Residual Value of Equipment	27,033	26,922
Leases Pledged as Collateral [Member]
Product Information [Line Items]
Loans and Leases Receivable, Collateral for Secured Borrowings	37,100
Copier Product [Member]
Product Information [Line Items]
Estimated Residual Value of Equipment	$ 22,900	$ 22,800

Net Investment in Leases and 43

Net Investment in Leases and Loans (Net Investment Components) (Details) - USD ($) $ in Thousands		Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016
Net Investment in Leases and Loans [Abstract]
Minimum lease payments receivable		$ 586,332	$ 607,736
Estimated Residual Value of Equipment		27,033	26,922
Unearned Lease Income, Net Of Initial Direct Costs and Fees Deferred		(77,672)	(81,769)
Security Deposits		(953)	(1,046)
Total leases		534,740	551,843
Funding Stream loans		31,174	28,128
CRA	[1]	1,355	1,222
Equipment loans	[2]	321,700	291,333
TFG		57,278	56,745
Total commercial loans, net of origination costs and fees deferred		411,507	377,428
Allowance for Credit Losses		(15,620)	(14,851)	$ (11,687)	$ (10,937)
Net investment in leases and loans		$ 930,627	$ 914,420
[1]	CRA loans are comprised of loans originated under a line of credit to satisfy its obligations under the Community Reinvestment Act of 1977.
[2]	Equipment loans are comprised of Equipment Finance Agreements, Installment Purchase Agreements and other loans.

Net Investment in Leases and 44

Net Investment in Leases and Loans (Future Minimum Lease Payments Receivable Schedule) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Future Minimum Lease Payments Receivable Schedule [Abstract]
2,018	$ 187,247
2,019	185,144
2,020	119,255
2,021	64,297
2,022	27,035
Thereafter	3,354
Minimum Lease Payments Receivable	586,332	$ 607,736
Future Scheduled Income Amortization [Abstract]
2,018	32,069
2,019	26,012
2,020	12,984
2,021	5,211
2,022	1,295
Thereafter	101
Unearned Lease Income, Including Initial Direct Costs and Fees Deferred	$ 77,672	$ 81,769

Allowance for Credit Losses (Na

Allowance for Credit Losses (Narratives) (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Allowance For Credit Losses [Abstract]
Loans and leases investments sold	$ 22,400		$ 62,100
Gain on leases sold	$ 1,681	$ 196	$ 2,800

Allowance for Credit Losses (De

Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period	$ 14,851	$ 10,937	$ 10,937
Charge-offs	(4,415)	(3,674)	(16,716)
Recoveries	572	540	2,236
Net charge-offs	(3,843)	(3,134)	(14,480)
Provision for credit losses	4,612	3,884	18,394
Allowance for credit losses, end of period	15,620	11,687	14,851
Ending lease or loan balance	927,752	824,942	911,242
Ending balance, individually evaluated for impairment	597
Ending balance, collectively evaluated for impairment	839,117
Non-accrual leases and loans, end of period	3,653		3,183
Renegotiated leases and loans, end of period	4,400		4,500
Funding Stream Loan [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period	1,036	760	760
Charge-offs	(229)	(324)	(1,219)
Recoveries	6	30	121
Net charge-offs	(223)	(294)	(1,098)
Provision for credit losses	497	452	1,374
Allowance for credit losses, end of period	1,310	918	1,036
Ending lease or loan balance	30,799	23,172	27,810
Ending balance, individually evaluated for impairment	0
Ending balance, collectively evaluated for impairment	0
Non-accrual leases and loans, end of period	27		118
Community Reinvestment Act [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period	0	0	0
Charge-offs	0	0	0
Recoveries	0	0	0
Net charge-offs	0	0	0
Provision for credit losses	0	0	0
Allowance for credit losses, end of period	0	0	0
Ending lease or loan balance	1,355	1,131	1,222
Ending balance, individually evaluated for impairment	0
Ending balance, collectively evaluated for impairment	0
Non-accrual leases and loans, end of period	0		0
Equipment Finance [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period	12,663	9,808	9,808
Charge-offs	(4,029)	(3,185)	(14,343)
Recoveries	528	510	2,066
Net charge-offs	(3,501)	(2,675)	(12,277)
Provision for credit losses	3,978	3,118	15,132
Allowance for credit losses, end of period	13,140	10,251	12,663
Ending lease or loan balance	839,714	760,780	826,880
Ending balance, individually evaluated for impairment	597
Ending balance, collectively evaluated for impairment	839,117
Non-accrual leases and loans, end of period	3,586		3,023
Transportation Finance Group [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period	1,152	369	369
Charge-offs	(157)	(165)	(1,154)
Recoveries	38	0	49
Net charge-offs	(119)	(165)	(1,105)
Provision for credit losses	137	314	1,888
Allowance for credit losses, end of period	1,170	518	1,152
Ending lease or loan balance	55,884	$ 39,859	55,330
Ending balance, individually evaluated for impairment	0
Ending balance, collectively evaluated for impairment	0
Non-accrual leases and loans, end of period	$ 40		$ 42

Allowance for Credit Losses - S

Allowance for Credit Losses - Segments of Loan Portfolio (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017
Amount of portfolio [Line Items]
Total net finance receivables, end of period	$ 927,752	$ 911,242	$ 824,942
Funding Stream Loan [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	30,799	27,810	23,172
Community Reinvestment Act [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	1,355	1,222	1,131
Equipment Finance [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	839,714	826,880	760,780
Transportation Finance Group [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	55,884	55,330	$ 39,859
Pass [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	906,124	880,863
Pass [Member] | Funding Stream Loan [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	30,432	27,405
Pass [Member] | Community Reinvestment Act [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	1,355	1,222
Pass [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	822,972	801,894
Pass [Member] | Transportation Finance Group [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	51,365	50,342
Special Mention [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	10,995	20,103
Special Mention [Member] | Funding Stream Loan [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	166	56
Special Mention [Member] | Community Reinvestment Act [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	0	0
Special Mention [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	7,651	15,141
Special Mention [Member] | Transportation Finance Group [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	3,178	4,906
Substandard [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	6,513	6,519
Substandard [Member] | Funding Stream Loan [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	39	47
Substandard [Member] | Community Reinvestment Act [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	0	0
Substandard [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	5,273	6,428
Substandard [Member] | Transportation Finance Group [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	1,201	44
Doubtful [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	3,496	3,196
Doubtful [Member] | Funding Stream Loan [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	162	163
Doubtful [Member] | Community Reinvestment Act [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	0	0
Doubtful [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	3,230	2,995
Doubtful [Member] | Transportation Finance Group [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	104	38
Loss [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	624	561
Loss [Member] | Funding Stream Loan [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	0	139
Loss [Member] | Community Reinvestment Act [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	0	0
Loss [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	588	422
Loss [Member] | Transportation Finance Group [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	$ 36	$ 0

Allowance for Credit Losses - D

Allowance for Credit Losses - Delinquent And Non Accrual Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	$ 10,994	$ 10,565
Financing Receivable, Recorded Investment, Current	1,039,231	1,022,375
Total finance receivables, end of period	1,050,225	1,032,940
Non-accrual leases and loans, end of period	3,653	3,183
Funding Stream Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	52	119
Financing Receivable, Recorded Investment, Current	30,747	27,691
Total finance receivables, end of period	30,799	27,810
Non-accrual leases and loans, end of period	27	118
Community Reinvestment Act [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
Financing Receivable, Recorded Investment, Current	1,355	1,222
Total finance receivables, end of period	1,355	1,222
Non-accrual leases and loans, end of period	0	0
Equipment Finance [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	10,476	10,176
Financing Receivable, Recorded Investment, Current	942,557	928,963
Total finance receivables, end of period	953,033	939,139
Non-accrual leases and loans, end of period	3,586	3,023
Transportation Finance Group [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	466	270
Financing Receivable, Recorded Investment, Current	64,572	64,499
Total finance receivables, end of period	65,038	64,769
Non-accrual leases and loans, end of period	40	42
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	4,259	4,918
Financing Receivables, 30 to 59 Days Past Due [Member] | Funding Stream Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	52	119
Financing Receivables, 30 to 59 Days Past Due [Member] | Community Reinvestment Act [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
Financing Receivables, 30 to 59 Days Past Due [Member] | Equipment Finance [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	3,991	4,621
Financing Receivables, 30 to 59 Days Past Due [Member] | Transportation Finance Group [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	216	178
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	3,109	2,582
Financing Receivables, 60 to 89 Days Past Due [Member] | Funding Stream Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Community Reinvestment Act [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
Financing Receivables, 60 to 89 Days Past Due [Member] | Equipment Finance [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	2,899	2,532
Financing Receivables, 60 to 89 Days Past Due [Member] | Transportation Finance Group [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	210	50
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	3,626	3,065
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Funding Stream Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Community Reinvestment Act [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	0	0
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Equipment Finance [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	3,586	3,023
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] | Transportation Finance Group [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	$ 40	$ 42

Goodwill and Intangible Asset49

Goodwill and Intangible Assets (Narratives) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 1,160,000		$ 1,160,000
Finite Lived Intangible Assets Acquired	$ 1,300,000
Acquired Finite Lived Intangible Assets Weighted Average Useful Life	8 years 8 months
Amortization of Intangible Assets	$ 100	$ 100
Estimated amortization expense in 2018	159,000
Estimated amortization expense in 2019	212,000
Estimated amortization expense in 2020	92,000
Estimated amortization expense in 2021	92,000
Estimated amortization expense in 2022	92,000
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, 2018USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, Beginning Balance	$ 1,160
Acquisition of Horizon Keystone Financial on January 4, 2017	0
Goodwill, Ending Balance	$ 1,160

Intangible Assets (Detail)

Intangible Assets (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)
Finite Lived Intangible Assets [Line Items]
Cost	$ 1,340
Accumulated Amortization	265
Net Value	$ 1,075
Lender Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life	3 years
Cost	$ 360
Accumulated Amortization	150
Net Value	$ 210
Vendor Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life	11 years
Cost	$ 920
Accumulated Amortization	104
Net Value	$ 816
Trade Names [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life	7 years
Cost	$ 60
Accumulated Amortization	11
Net Value	$ 49

Other Assets (Details)

Other Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Prepaid Expense and Other Assets [Abstract]
Accrued fees receivable	$ 2,930	$ 3,052
Prepaid expenses	2,122	2,026
Income taxes receivable	5,459	13,306
Federal Reserve Bank Stock	1,711	1,711
Servicing asset	3,775	2,518
Other assets, miscellaneous	3,090	3,554
Other assets, total	$ 19,087	$ 26,167

Commitments and Contingencies53

Commitments and Contingencies (Narratives) (Details) $ in Millions	3 Months Ended
	Mar. 31, 2018USD ($)Number	Mar. 31, 2017USD ($)
Entity Location [Line Items]
Number Of Offices | Number	7
Operating Leases, Rent Expense	$ 0.3	$ 0.3
Membership Expiration Date	09/30/18
Restitution Due To Customers	$ 4.2
Marlin Business Bank [Member]
Entity Location [Line Items]
Loan Participation Ownership Percentage	1.20%
Unfunded Loan Commitments	$ 0.6

Commitments and Contingencies54

Commitments and Contingencies (Details) $ in Thousands	Mar. 31, 2018USD ($)
Capital Leases, Future Minimum Payments, Present Value of Net Minimum Payments [Abstract]
2018, capital lease payments due	$ 84
2019, capital lease payments due	112
2020, capital lease payments due	112
2021, capital lease payments due	65
2022, capital lease payments due	0
Thereafter, capital lease payments due	0
Total minimum lease payments due, capital leases	373
Less: amount representing interest	(13)
Present value of minimum lease payments, capital leases	360
Operating Leases, Future Minimum Payments Due [Abstract]
2018, operating lease payments due	1,217
2019, operating lease payments due	1,527
2020, operating lease payments due	687
2021, operating lease payments due	0
2022, operating lease payments due	0
Thereafter, operating lease payments due	0
Total minimum lease payments due, operating leases	3,431
Capital And Operating Leases Future Minimum Payments Due [Abstract]
2018, total lease payments due	1,301
2019, total lease payments due	1,639
2020, total lease payments due	799
2021, total lease payments due	65
2022, total lease payments due	0
Thereafter, total lease payments due	0
Total minimum lease payments due	$ 3,804

Deposits (Details)

Deposits (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Contractual Maturities of Time Deposits [Abstract]
2,017	$ 296,021,000
2,018	230,567,000
2,019	138,947,000
2,020	91,683,000
2,021	35,140,000
Thereafter	7,672,000
Total	800,030,000	$ 809,315,000
Maximum time deposit liability denomination	250,000
Cash FDIC Insured Amount	$ 250,000
Weighted average all-in interest rate of all deposit liabilities outstanding	1.70%
Marlin Business Bank [Member]
Contractual Maturities of Time Deposits [Abstract]
Money market deposit accounts	$ 33,100,000

Fair Value Measurements and D56

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, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	$ 10,946	$ 11,533
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] | Mutual Fund [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	3,389	3,426
Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Asset Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	5,453	5,705
Fair Value, Inputs, Level 2 [Member] | Fair Value, Measurements, Recurring [Member] | Municipal Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	$ 2,104	$ 2,402

Fair Value Measurements and D57

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments (Estimated Fair Values and Carrying Amounts) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016
Assets, Fair Value Disclosure [Abstract]
Total cash and cash equivalents	$ 84,891	$ 67,146	$ 75,728	$ 61,757
Time deposits with banks	7,664	8,110
Federal Reserve Bank Stock	1,711	1,711
Servicing asset	3,775	2,518
Liabilities, Fair Value Disclosure [Abstract]
Deposits	833,145	809,315
Carrying (Reported) Amount, Fair Value Disclosure [Member]
Assets, Fair Value Disclosure [Abstract]
Total cash and cash equivalents	84,891	67,146
Time deposits with banks	7,664	8,110
Loans, net of allowance	404,091	370,865
Federal Reserve Bank Stock	1,711	1,711
Servicing asset	3,775	2,518
Liabilities, Fair Value Disclosure [Abstract]
Deposits	833,145	809,315
Estimate of Fair Value, Fair Value Disclosure [Member]
Assets, Fair Value Disclosure [Abstract]
Total cash and cash equivalents	84,891	67,146
Time deposits with banks	7,537	7,843
Loans, net of allowance	393,123	358,089
Federal Reserve Bank Stock	1,711	1,711
Servicing asset	3,829	2,554
Liabilities, Fair Value Disclosure [Abstract]
Deposits	$ 823,540	$ 803,470

Earnings Per Common Share (EPS

Earnings Per Common Share (EPS Basic) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Earnings Per Share, Basic [Abstract]
Net Income	$ 6,185	$ 1,540
Less: net income allocated to participating securities	(120)	(45)
Net income allocated to common stock	$ 6,065	$ 1,495
Weighted average common shares outstanding	12,435,148	12,579,570
Less: Unvested restricted stock awards considered participating securities	(246,242)	(366,106)
Adjusted weighted average common shares used in computing basic EPS	12,188,906	12,213,464
Basic earnings per share	$ 0.5	$ 0.12

Earnings Per Common Share (EP59

Earnings Per Common Share (EPS Diluted) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Earnings Per Share, Diluted [Abstract]
Net income allocated to common stock	$ 6,065	$ 1,495
Adjusted weighted average common shares used in computing basic EPS	12,188,906	12,213,464
Add: Effect of dilutive stock options	56,113	9,869
Adjusted weighted average common shares used in computing diluted EPS	12,245,019	12,223,333
Diluted earnings per share	$ 0.5	$ 0.12
Antidilutive securities excluded from computation of earnings per share amount	134,094	224,048

Stockholders' Equity (Narrative

Stockholders' Equity (Narratives) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Sep. 30, 2017	Mar. 31, 2017	Dec. 31, 2019	Dec. 31, 2018	May 30, 2017	Jul. 29, 2014
Stock Repurchase [Line Items]
Stock Repurchase Program, Authorized Amount						$ 10,000	$ 15,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 7,400
Marlin Business Services Corp. [Member]
Regulatory Capital Requirements Miscellaneous Information [Line Items]
Total stockholders equity (regulatory)	$ 181,790
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	8.00%
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	4.00%
Total Risk Based Capital to Risk Weighted Assets	19.58%
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%
Marlin Business Bank [Member]
Regulatory Capital Requirements Miscellaneous Information [Line Items]
Total stockholders equity (regulatory)	$ 149,788
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	15.00%
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	16.61%
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%
New Capital Conservation Buffer				2.50%	1.875%
Instrument Equity Compensation Plan [Member]
Stock Repurchase [Line Items]
Stock Repurchased During Period, Shares	19,301		32,972
2017 Stock Repurchase Plan [Member]
Stock Repurchase [Line Items]
Stock Repurchased During Period, Shares	17,725
Stock Repurchased During Period, Average Cost Per Share	$ 28.21
2014 Stock Repurchase Plan [Member]
Stock Repurchase [Line Items]
Stock Repurchased During Period, Shares	0	0	0
Stock Repurchased During Period, Average Cost Per Share	$ 25.91	$ 0	$ 23.97

Stockholders' Equity (Regulator

Stockholders' Equity (Regulatory Capital Ratios) (Details)	Mar. 31, 2018USD ($)
Marlin Business Services Corp. [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier One Leverage Capital	$ 181,790,000
Tier One Leverage Capital Required for Capital Adequacy	41,912,000
Tier One Leverage Capital Required to be Well Capitalized	52,390,000
Common Equity Tier One Risk Based Capital	181,790,000
Common Equity Tier One Risk Based Capital Required For Capital Adequacy	44,636,265
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized	64,474,605
Tier One Risk Based Capital	181,790,000
Tier One Risk Based Capital Required for Capital Adequacy	59,515,000
Tier One Risk Based Capital Required to be Well Capitalized	79,353,000
Total Risk Based Capital	194,228,000
Total Risk Based Capital Required for Capital Adequacy	79,353,000
Total Risk Based Capital Required to be Well Capitalized	$ 99,192,000
Tier One Leverage Capital to Average Assets	17.35%
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	18.33%
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	18.33%
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	19.58%
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	$ 149,788,000
Tier One Leverage Capital Required for Capital Adequacy	50,032,000
Tier One Leverage Capital Required to be Well Capitalized	50,032,000
Common Equity Tier One Risk Based Capital	149,788,000
Common Equity Tier One Risk Based Capital Required For Capital Adequacy	63,403,000
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized	63,403,000
Tier One Risk Based Capital	149,788,000
Tier One Risk Based Capital Required for Capital Adequacy	78,034,000
Tier One Risk Based Capital Required to be Well Capitalized	78,034,000
Total Risk Based Capital	162,022,000
Total Risk Based Capital Required for Capital Adequacy	146,314,000
Total Risk Based Capital Required to be Well Capitalized	$ 97,543,000
Tier One Leverage Capital to Average Assets	14.97%
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	15.36%
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	15.36%
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	16.61%
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, 2018	Mar. 31, 2017
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	325,183
Number of Shares, Stock Options Granted	68,689
Stock-based Compensation Expense	$ 921,000	$ 978,000
Stock Options Exercised, Number of Shares	0
Tax Benefit from Stock-based Compensation	$ 400,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 25.01
Common Stock Closing Price Per Share	$ 28.35
Stock Options [Member]
Stock-based Compensation Arrangements [Line Items]
Equity Compensation Plan, Grant Original Contractual Term in Years	7 years
Number of Shares, Stock Options Granted	68,689	115,883
Stock-based Compensation Expense	$ 100,000	$ 0
Stock Options Exercised, Number of Shares	0	30,253
Stock Options Exercised, Total Intrinsic Value	$ 0	$ 300,000
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards	$ 900,000
Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Period for Recognition in Years	1 year 10 months
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Incremental Cost at Maximum Performance	$ 0
Stock-based Awards, Vesting Period in Years	3 years
Weighted average fair value of options granted	$ 7.21	$ 6.56
Stock Options [Member] | Maximum [Member]
Stock-based Compensation Arrangements [Line Items]
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	289,067
Stock-based Compensation Expense	$ 600,000	$ 900,000
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards	$ 2,400,000
Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Period for Recognition in Years	3 years 5 months
Stock-based Awards Other Than Options, Subject to Performance Acceleration, Grants in Period	0
Stock-based Awards Other Than Options, Contingent on Performance, Grants in Period	0
Stock-based Awards, Grants in Period, Aggregate Grant Date Fair Value	$ 100,000	100,000
Stock-based Compensation Expense Due to Performance Acceleration	300,000	581,000
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Acceleration	$ 200,000
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Acceleration, Period for Recognition, in Years	1 year
Stock-based Awards Other Than Options, Additional Grants Contingently Issuable	8,815
Stock-based Awards Other than Options, Vested in Period, Total Fair Value	$ 1,200,000	2,200,000
Restricted Stock [Member] | Minimum [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years	3 years
Stock-based Awards Other Than Options, Additional Grants Contingently Issuable Achievement Threshold	100.00%
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	7 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]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 28.25
Service-Based RSUs [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Compensation Expense	$ 300,000	100,000
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards	$ 4,800,000
Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Period for Recognition in Years	2 years 1 month
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Incremental Cost at Maximum Performance	$ 1,600,000
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Period for Recognition of Incremental Cost at Maximum Performance in Years	2 years 5 months
Stock-based Awards Other Than Options, Contingent on Performance, Grants in Period	59,877
Stock-based Awards, Grants in Period, Aggregate Grant Date Fair Value	$ 2,400,000	$ 2,400,000
Stock-based Awards Other Than Options, Additional Grants Contingently Issuable	24,821
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 28.25
Weighted average fair value of options granted	$ 13.32

Stock-Based Compensation (Summa

Stock-Based Compensation (Summary of Option Activity) (Details) - $ / shares	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Stock-based Compensation Arrangements, Options, Outstanding [Roll Forward]
Number of Shares Outstanding, Beginning of Period	96,985
Number of Shares, Stock Options Granted	68,689
Number of Shares, Stock Options Exercised	0
Number of Shares, Forfeited	(1,790)
Number of Shares, Expired	0
Number of Shares Outstanding, End of Period	163,884
Weighted Average Exercise Price Per Share, Outstanding at Beginning of Period	$ 25.75
Weighted Average Exercise Price Per Share, Granted	28.25
Weighted Average Exercise Price Per Share, Exercised	0
Weighted Average Exercise Price Per Share, Forfeitures	25.75
Weighted Average Exercise Price Per Share, Expired	0
Weighted Average Exercise Price Per Share, Outstanding at End of Period	$ 26.8
Stock-based Compensation Arrangements [Abstract]
Risk-free interest rate	2.64%	1.82%
Expected option life	4 years 6 months	4 years 6 months
Expected volatility	32.32%	34.62%
Dividend yield	1.98%	2.17%

Stock-Based Compensation (Sum64

Stock-Based Compensation (Summary of Stock Options Outstanding and Exercisable) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Number of Shares	163,884	96,985
Options Outstanding, Weighted Average Remaining Life (Years)	6 years 5 months
Options Outstanding, Weighted Average Exercise Price	$ 26.8	$ 25.75
Options Outstanding, Aggregate Intrinsic Value	$ 255,000
Options Exercisable, Number of Shares	31,705
Options Exercisable, Weighted Average Remaining Life (Years)	6 years
Options Exercisable, Weighted Average Exercise Price	$ 25.75
Options Exercisable, Aggregate Intrinsic Value	$ 82,000
$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	95,195
Options Outstanding, Weighted Average Remaining Life (Years)	6 years
Options Outstanding, Weighted Average Exercise Price	$ 25.75
Options Outstanding, Aggregate Intrinsic Value	$ 248,000
Options Exercisable, Number of Shares	31,705
Options Exercisable, Weighted Average Remaining Life (Years)	6 years
Options Exercisable, Weighted Average Exercise Price	$ 25.75
Options Exercisable, Aggregate Intrinsic Value	$ 82,000
$28.25 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding and Exercisable, Lower Price in Range Category	$ 28.25
Options Outstanding and Exercisable, Upper Price in Range Category	$ 28.25
Options Outstanding, Number of Shares	68,689
Options Outstanding, Weighted Average Remaining Life (Years)	7 years
Options Outstanding, Weighted Average Exercise Price	$ 28.25
Options Outstanding, Aggregate Intrinsic Value	$ 7,000
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 (Sum65

Stock-Based Compensation (Summary of Non-Vested Restricted Stock Activity) (Details) - $ / shares	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Stock-based Compensation Arrangements, Restricted Stock, Nonvested [Roll Forward]
Shares Outstanding, Beginning of Period	277,617
Shares, Granted	1,050
Shares, Vested	(47,791)
Shares, Forfeited	(3,044)
Shares Outstanding, End of Period	227,832
Weighted Average Grant-Date Fair Value, Outstanding at Beginning of Period	$ 17.51
Weighted Average Grant-Date Fair Value, Granted	25.01
Weighted Average Grant-Date Fair Value, Vested	15.81
Weighted Average Grant-Date Fair Value, Forfeited	17.5
Weighted Average Grant-Date Fair Value, Outstanding at End of Period	$ 17.9
Stock-based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions And Methodology [Abstract]
Risk-free interest rate	2.64%	1.82%
Expected volatility	32.32%	34.62%
Performance-Based and Market-Based RSUs [Member]
Stock-based Compensation Arrangements, Restricted Stock, Nonvested [Roll Forward]
Shares Outstanding, Beginning of Period	158,553
Shares, Granted	35,056
Shares, Forfeited	(912)
Shares, Converted	0
Shares Outstanding, End of Period	192,697
Weighted Average Grant-Date Fair Value, Outstanding at Beginning of Period	$ 15.13
Weighted Average Grant-Date Fair Value, Granted	28.25
Weighted Average Grant-Date Fair Value, Forfeited	26
Weighted Average Grant-Date Fair Value, Converted	0
Weighted Average Grant-Date Fair Value, Outstanding at End of Period	$ 17.47
Stock-based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions And Methodology [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Method Used	Monte Carlo	Monte Carlo
Grant date stock price	$ 0	$ 25.75
Risk-free interest rate	0.00%	1.72%
Expected volatility	0.00%	33.42%
Service-Based RSUs [Member]
Stock-based Compensation Arrangements, Restricted Stock, Nonvested [Roll Forward]
Shares Outstanding, Beginning of Period	25,840
Shares, Granted	49,105
Shares, Forfeited	(455)
Shares, Converted	(8,059)
Shares Outstanding, End of Period	66,431
Weighted Average Grant-Date Fair Value, Outstanding at Beginning of Period	$ 25.63
Weighted Average Grant-Date Fair Value, Granted	28.25
Weighted Average Grant-Date Fair Value, Forfeited	25.75
Weighted Average Grant-Date Fair Value, Converted	25.75
Weighted Average Grant-Date Fair Value, Outstanding at End of Period	$ 27.55

Subsequent Events (Narratives)(

Subsequent Events (Narratives)(Details) $ / shares in Units, $ in Thousands	May 03, 2018USD ($)Number$ / shares	Mar. 31, 2018USD ($)	Mar. 31, 2017USD ($)
Subsequent Event [Line Items]
Cash dividends declared		$ 1,769	$ 1,776
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash dividends declared per share | $ / shares	$ 0.14
Cash dividends declared	$ 1,700
Cash dividend declared on common stock, date declared	May 3, 2018
Cash dividend declared on common stock, payable date	May 24, 2018
Cash dividend declared on common stock, date of record	May 14, 2018
Number of consecutive quartely cash dividends declared. | Number	27