Marlin Business Services (MRLN) 10-Q 3 Aug 18 2018 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2018	Jul. 25, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Document period end date	Jun. 30, 2018
Amendment flag	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
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		12,438,896
Trading Symbol	MRLN

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
ASSETS
Cash and due from banks	$ 4,435,000	$ 3,544,000
Interest-earning deposits with banks	94,792,000	63,602,000
Total cash and cash equivalents	99,227,000	67,146,000
Time deposits	8,414,000	8,110,000
Investment securities (amortized cost of $11.0 million and $11.7 million at June 30, 2018 and December 31, 2017, respectively)	10,757,000	11,533,000
Net investment in leases and loans, excluding allowance for credit losses	978,679,000	929,271,000
Allowance for Credit Losses	(15,570,000)	(14,851,000)
Net investment in leases and loans	963,109,000	914,420,000
Intangible assets	1,022,000	1,128,000
Goodwill	1,160,000	1,160,000
Property and equipment, net	3,915,000	4,204,000
Property tax receivable	7,175,000	6,292,000
Other assets	18,532,000	26,167,000
Total assets	1,113,311,000	1,040,160,000
LIABILITIES AND STOCKHOLDERS EQUITY
Deposits	863,568,000	809,315,000
Other liabilities:
Sales and property taxes payable	7,624,000	2,963,000
Accounts payable and accrued expenses	31,880,000	31,492,000
Net deferred income tax liability	20,597,000	16,741,000
Total liabilities	923,669,000	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; 12,438,931 and 12,449,458 shares issued and outstanding at June 30, 2018 and December 31, 2017, respectively	124,000	124,000
Additional paid-in capital	83,474,000	82,588,000
Stock subscription receivable	(2,000)	(2,000)
Accumulated other comprehensive income (loss)	(73,000)	(96,000)
Retained earnings	106,119,000	97,035,000
Total stockholders equity	189,642,000	179,649,000
Total liabilities and stockholders equity	$ 1,113,311,000	$ 1,040,160,000

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parentheticals) (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Condensed Consolidated Balance Sheets [Abstract]
Available-for-sale debt securities, amortized cost	$ 11,041	$ 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	12,438,931	12,449,458
Common stock shares outstanding	12,438,931	12,449,458

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Condensed Consolidated Statements of Operations (Unaudited)
Interest income	$ 23,964	$ 21,567	$ 47,243	$ 42,098
Fee income	3,876	3,745	7,835	7,275
Interest and fee income	27,840	25,312	55,078	49,373
Interest expense	3,711	2,612	7,110	4,952
Net interest and fee income	24,129	22,700	47,968	44,421
Provision for credit losses	4,256	4,314	8,868	8,198
Net interest and fee income after provision for credit losses	19,873	18,386	39,100	36,223
Non-interest income:
Insurance premiums written and earned	1,993	1,751	3,932	3,457
Other income	2,634	2,328	5,929	4,375
Total non-interest income	4,627	4,079	9,861	7,832
Non-interest expense:
Salaries and benefits	9,527	9,070	19,550	18,461
General and administrative	6,449	6,110	13,020	16,280
Financing related costs	0	0	0	0
Other expense	15,976	15,180	32,570	34,741
Income before income taxes	8,524	7,285	16,391	9,314
Income tax expense	2,057	2,732	3,739	3,221
Net income	$ 6,467	$ 4,553	$ 12,652	$ 6,093
Basic earnings per share	$ 0.52	$ 0.36	$ 1.02	$ 0.49
Diluted earnings per share	0.52	0.36	1.01	0.48
Cash dividends declared and paid per share	$ 0.14	$ 0.14	$ 0.28	$ 0.28

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Comprehensive Income
Net income	$ 6,467	$ 4,553	$ 12,652	$ 6,093
Other Comprehensive Income (Loss)
Reclassification due to adoption of ASU 2016-01, ASU 2018-02 and ASU 2018-03	0	0	107	0
Increase (decrease) in fair value of securities available for sale	33	4	(46)	52
Tax effect	(8)	(1)	(38)	(20)
Total other comprehensive income (loss)	25	3	23	32
Comprehensive Income	$ 6,492	$ 4,556	$ 12,675	$ 6,125

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
Issuance of common stock		$ 169	$ 0	169	0	0	0
Issuance of common stock, shares			9,876
Repurchase of common stock		(2,884)	$ 1	(2,883)	0	0	0
Repurchase of common stock, shares			(116,012)
Exercise of stock options		487	$ 0	487	0	0	0
Exercise of stock options, shares			39,416
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			20,223
Stock-based Compensation Expense		1,549	$ 0	1,549	0	0	0
Net change in unrealized gain/loss on securities available for sale, net of tax		32	0	0	0	32	0
Net income		6,093	0	0	0	0	6,093
Cash dividends declared		(3,552)	0	0	0	0	(3,552)
Balance at Jun. 30, 2017		$ 164,183	$ 125	82,827	(2)	(106)	81,339
Balance, Shares at Jun. 30, 2017		12,525,617	12,525,617
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		$ 211		211
Issuance of common stock, shares			9,101
Repurchase of common stock		(1,032)	$ 0	(1,032)
Repurchase of common stock, shares			(38,147)
Exercise of stock options		$ 23	$ 0	23
Exercise of stock options, shares		909	909
Excess tax benefits from stock-based payment arrangements				0
Restricted stock grant, net of forfeitures			$ 0	0
Restricted stock grant, shares, net of forfeitures			17,610
Stock-based Compensation Expense		$ 1,684		1,684
Net change in unrealized gain/loss on securities available for sale, net of tax		(34)				(34)
Net income		12,652					12,652
Impact of adopting of new accounting standards	[1]	0				57	(57)
Cash dividends declared		(3,511)					(3,511)
Balance at Jun. 30, 2018		$ 189,642	$ 124	$ 83,474	$ (2)	$ (73)	$ 106,119
Balance, Shares at Jun. 30, 2018		12,438,931	12,438,931
[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	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Cash flows from operating activities:
Net income	$ 12,652	$ 6,093
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	2,228	1,395
Stock-based compensation	1,684	1,549
Change in fair value of equity securities	81	0
Provision for credit losses	8,868	8,198
Net deferred income taxes	3,868	(3,227)
Amortization of deferred initial direct costs and fees	6,517	5,297
Loss on equipment disposed	604	538
Gain on leases sold	(2,616)	(674)
Leases originated for sale	(2,063)	(1,597)
Proceeds from sale of leases originated for sale	2,104	1,615
Effect of changes in other operating items:
Other assets	5,427	(5,759)
Other liabilities	5,025	10,360
Net cash provided by operating activities	44,379	23,788
Cash flows from investing activities:
Net change in time deposits with banks	(304)	1,245
Purchases of equipment for direct financing lease contracts and funds used to originate loans	(339,701)	(308,022)
Principal collections on leases and loans	235,669	206,996
Proceeds from sale of leases originated for investment	40,383	20,119
Security deposits collected, net of refunds	(141)	(209)
Proceeds from the sale of equipment	1,731	1,742
Acquisitions of property and equipment	(543)	(1,238)
Business combinations	0	(2,500)
Principle payments received on securities available for sale	632
Purchases of securities available for sale		(4,108)
Net cash provided by (used in) investing activities	(62,274)	(85,975)
Cash flows from financing activities:
Net change in deposits	54,253	83,481
Issuances of common stock	211	169
Repurchases of common stock	(1,032)	(2,884)
Dividends paid	(3,479)	(3,507)
Exercise of stock options	23	487
Net cash provided by (used in) financing activities	49,976	77,746
Net increase (decrease) in total cash and cash equivalents	32,081	15,559
Total cash and cash equivalents, beginning of period	67,146	61,757
Total cash and cash equivalents, end of period	99,227	77,316
Supplemental disclosures of cash flow information:
Cash paid for interest on deposits and borrowings	6,805	4,553
Net cash paid (received) for income taxes	(8,051)	5,387
Leases transferred into held for sale from investment	37,808	19,463
Purchase of equipment for direct financing lease contracts and loans originated	$ 9,294	$ 0

The Company

The Company	6 Months Ended
	Jun. 30, 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 (includi ng 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 s ubsidiary (“Assurance One”), which enables us to reinsure the property insurance coverage for the equipment financed by Marlin Leasing Corporation (“MLC”) and Marlin Business Bank (“MBB”) for our end user customers. Effective March 12, 2008, the Company op ened MBB, a commercial bank chartered by the State of Utah and a member of the Federal Reserve System. MBB serves as the Company’s primary funding source through its issuance of Federal Deposit Insurance Corporation (“FDIC”)-insured deposits. On January 4, 2017, the Company completed the acquisition of Horizon Keystone Financial (“HKF”), an equipment leasing company which primarily identifies and sources lease and loan contracts for investor partners for a fee. With this acquisition, the Company expande d its current leasing business, increased annual originations and its presence in certain industry sectors. References to the “Company,” “Marlin,” “Registrant,” “we,” “us” and “our” herein refer to Marlin Business Services Corp. and its wholly-owned subsi diaries, unless the context otherwise requires.

Summary of Critical Accounting

Summary of Critical Accounting Policies	6 Months Ended
	Jun. 30, 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. The accompanying unaudited condensed consolidated financial statements present the Company’s financial position at June 30, 2018 and the results of operations for the three- and six- month periods ended June 30, 2018 and 2017 , and cash flows for the six -month periods ended June 30, 2018 and 2017 . In Management’s opinion, the unaudited Condensed Consolidated Financial Statements contain all adjustments, which include normal and recurring adju stments, necessary for 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 sta tements and note disclosures 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- and six- month periods ended June 30, 2018 and 2017 and the consolidated statements of cash flows for the six -month periods ended June 30, 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 , except as described below . Revenue Recognition Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers ("ASC 606"), establishes princ iples 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 to recognize revenue to depict t he 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-g enerating 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 Insura nce 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 paymen t 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 Adopted Accounting Standards . Income Taxes. In March 2018, Financial Accounting Standards Board (“FASB”) issue d 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 . Ado ption of this ASU did not have a material impact on our results of operations or financial position. Investments and Regulated Operations. In March 2018, the FASB issued ASU 2018-04, Investments — Debt Securities (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 p rovided 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 were effective when issued. Adoption of this ASU did not have a material impact on our results of operations or financial position. Financial Instruments. In February 2018, the FASB issued Accounting Standards Update (“ASU”) 2018-03, Technic al 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. A doption 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, Income 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 earnings 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 users. All entities may adopt the amendments in this Update earlier as of the fi scal 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 ch ange 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 r eflected 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 account 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 t he 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 immediately before the original award is modified; 3) t he classification of t he 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 current disclosure requirements in Topic 718 apply regardless of whether an e ntity 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 Compa ny 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. Other Income . In February 2017, the FASB issued ASU 2017-05, Other Income—G ains 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 with in 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 financial asset promised to a counterparty in a contract if substantially all of the fair value of the assets (recognized and unrecognized) that are promised to the counterparty in the contract is concentrated in nonfinancial assets. If substantially all of the fair value of the assets that are promised to the counterparty in a contra ct 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 s cope 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 withi n 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 operations or financial position. Financial Instruments. In January 2016, the F ASB issued ASU 2016-01, Financial Instruments — Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities . The amendments in this Update require 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 1 5, 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 material 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 recognize revenue to depict the transfer of goods or services to cust omers 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 certain costs to obtain or fulfill a contract with a customer and expa nds 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 periods 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 loan contracts including property tax administrative fees, fees b illed 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 parties was deemed to be in scope of the amended guidance. The Comp any 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 have a material impact on our results of operations, financial po sition 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	6 Months Ended
	Jun. 30, 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-customer s. Interest and fee income are outside the scope of ASC Topic 606, Revenue from contracts with customers (Topic 606). Some sources of revenue included in 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 related to the specific obligation . 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, t he 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 subsequent ly 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 conta in 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 June 30, Six Months Ended June 30, 2018 2017 2018 2017 Insurance premiums written and earned $ 1,993 $ 1,751 $ 3,932 $ 3,457 Gain on sale of leases and loans 936 476 2,616 674 Servicing income 677 260 1,174 380 Net gains and (losses) recognized during the period on equity securities (26) - (81) - Non-interest income within the scope of other GAAP topics 3,580 2,487 7,641 4,511 Property tax administrative fees on leases 190 183 381 366 ACH payment fees 83 86 168 171 Insurance policy fees 514 462 1,025 896 Referral fees 210 804 493 1,706 Other 50 57 153 182 Non-interest income from contracts with customers 1,047 1,592 2,220 3,321 Total non-interest income $ 4,627 $ 4,079 $ 9,861 $ 7,832 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 i nsurance premiums written and earned . 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 securities

Investments securities	6 Months Ended
	Jun. 30, 2018
Investments [Abstract]
Investments [Text Block]	NOTE 4 – Investment Securities Debt Securities, Available for Sale 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 (OT TI ). 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. After 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 June 30, 2018 and December 31, 2017 : June 30, 2018 Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (Dollars in thousands) Debt Securities, Available for Sale: Asset-backed securities ("ABS") $ 5,299 $ 11 $ (63) $ 5,247 Municipal securities 2,152 2 (25) 2,129 Equity Securities Mutual fund 3,590 - (209) 3,381 Total investment securities $ 11,041 $ 13 $ (297) $ 10,757 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 June 30, 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 and six months ended June 30, 2018 : Three months ended Six months ended (Dollars in thousands) June 30, 2018 June 30, 2018 Net gains and (losses) recognized during the period on equity securities $ (26) $ (81) 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 $ (26) $ (81) 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 June 30, 2018 and December 31, 2017 : June 30, 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) $ 3,289 $ (2) $ 949 $ (63) $ 4,238 Municipal securities (8) 1,053 (17) 435 (25) 1,488 Equity Securities Mutual fund - - (209) 3,382 (209) 3,382 Total investment securities $ (69) $ 4,342 $ (228) $ 4,766 $ (297) $ 9,108 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 June 30, 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 or without penalties: June 30, 2018 1 Year 1-5 5-10 After 10 or Less Years Years Years Total (Dollars in thousands) Amortized Cost: Debt Securities, Available for Sale: ABS $ - $ 3,350 $ 1,950 $ - $ 5,300 Municipal securities - 330 309 1,513 2,152 Total debt securities available for sale $ - $ 3,680 $ 2,259 $ 1,513 $ 7,452 Estimated fair value $ - $ 3,621 $ 2,268 $ 1,488 $ 7,377 Weighted-average yield, GAAP basis - 2.05% 2.51% 2.58% 2.29% 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 six months ended June 30, 2018 and June 30, 2017 .

Net Investment in Leases and Lo

Net Investment in Leases and Loans	6 Months Ended
	Jun. 30, 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: June 30, 2018 December 31, 2017 (Dollars in thousands) Minimum lease payments receivable $ 571,012 $ 607,736 Estimated residual value of equipment 26,977 26,922 Unearned lease income, net of initial direct costs and fees deferred (75,127) (81,769) Security deposits (905) (1,046) Total leases 521,957 551,843 Commercial loans, net of origination costs and fees deferred Funding Stream 31,182 28,128 CRA (1) 1,445 1,222 Equipment loans (2) 365,941 291,333 TFG 58,154 56,745 Total commercial loans 456,722 377,428 Allowance for credit losses (15,570) (14,851) $ 963,109 $ 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 June 30, 2018 , $ 34.9 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 o f fees deferred were $ 19.2 million and $ 18.0 million as of June 30, 2018 and December 31, 2017 , respectively. Initial direct costs are netted in unearned income and are amortized to income using the effective interest method. Originati on costs are netted in commercial loans and are amortized to income using the effective interest method. At June 30, 2018 and December 31, 2017 , $23.0 million and $22.8 million, respectively, of the estimated residual value of equipment retained on our Condensed Consolidated Balance Sheets was related to copiers. Minimum lease payments receivable under lease contracts and the amortization of unearned lease income, including initial direct costs and fees deferred, are as follows as of June 30, 2018 : Minimum Lease Payments Income Receivable Amortization (Dollars in thousands) Period Ending December 31, 2018 $ 124,191 $ 21,958 2019 197,853 29,241 2020 132,052 15,257 2021 74,870 6,527 2022 34,882 1,934 Thereafter 7,164 210 $ 571,012 $ 75,127

Allowance for Credit Losses

Allowance for Credit Losses	6 Months Ended
	Jun. 30, 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. Six months ended June 30, 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 (728) - (8,219) (400) (9,347) Recoveries 49 - 1,108 41 1,198 Net charge-offs (679) - (7,111) (359) (8,149) Provision for credit losses 977 - 7,460 431 8,868 Allowance for credit losses, end of period $ 1,334 $ - $ 13,012 $ 1,224 $ 15,570 Ending lease or loan balance (1) $ 30,880 $ 1,445 $ 870,366 $ 56,761 $ 959,452 Ending balance: individually evaluated for impairment (3) $ - $ - $ 545 $ - $ 545 Ending balance: collectively evaluated for impairment (3) $ - $ - $ 869,821 $ - $ 869,821 Six months ended June 30, 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 (742) - (6,791) (210) (7,743) Recoveries 67 - 1,064 36 1,167 Net charge-offs (675) - (5,727) (174) (6,576) Provision for credit losses 960 - 6,775 463 8,198 Allowance for credit losses, end of period $ 1,045 $ - $ 10,856 $ 658 $ 12,559 Ending lease or loan balance (1,3) $ 25,888 $ 1,125 $ 781,038 $ 50,620 $ 858,671 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 six months ended June 30, 2017 and the year ended December 31, 2017 all leases and loans were collectively evaluated. For the six -month period ending June 30, 2018 , the Company sold $ 38.8 million of leases and loans from its portfolio for a gain on sale of $ 2.6 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, doubtful, 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 and 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 j eopardize 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 with 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 is likely; and (3) the possibility of l oss 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 its 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 and of such little value that its contin uance 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 basically 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 June 30, 2018 and December 31, 2017 . The data within the tables reflect net investment, excluding deferred fees and cost and allowance : June 30, 2018 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance (1) TFG Total Pass $ 30,487 $ 1,445 $ 855,250 $ 52,381 $ 939,563 Special Mention 70 - 7,065 3,336 10,471 Substandard 53 - 4,730 839 5,622 Doubtful 222 - 2,931 173 3,326 Loss 48 - 390 32 470 Total $ 30,880 $ 1,445 $ 870,366 $ 56,761 $ 959,452 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 June 30, 2018 and December 31, 2017 , the Company did not have any Troubled debt restructurings. Loan Delinquencies and Non-A ccrual Leases and Loans Net investments in leases and loans are generally charged-off when they are contractually past due for 120 days or more. Inc ome 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 June 30, 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 generally 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 June 30, 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 c redit 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 as of the years ended June 30, 2018 and December 31, 2017 30-59 60-89 >90 Days Days Days Total Total June 30, 2018 Past Past Past Past Finance Non- (Dollars in thousands) Due Due Due Due Current Receivables Accruing Commercial Loans: Funding Stream $ 97 $ 55 $ - $ 152 $ 30,728 $ 30,880 $ 147 CRA - - - - 1,445 1,445 - Equipment Finance (1) 4,170 2,692 2,986 9,848 982,253 992,101 2,986 TFG 164 49 225 438 65,447 65,885 225 Total Leases and Loans (2) $ 4,431 $ 2,796 $ 3,211 $ 10,438 $ 1,079,873 $ 1,090,311 $ 3,358 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	6 Months Ended
	Jun. 30, 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 six month period ended June 30, 2018 are as follows: (Dollars in thousands) Total Company Balance at December 31, 2017 $ 1,160 Changes - Balance at June 30, 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 June 30, 2018 . The following table presents details of the Company’s intangible assets as of June 30, 2018 : (Dollars in thousands) Accumulated Net Description Useful Life Cost Amortization Value Lender relationships 3 years $ 360 $ 180 $ 180 Vendor relationships 11 years 920 125 795 Corporate trade name 7 years 60 13 47 $ 1,340 $ 318 $ 1,022 There was no impairment of these assets in the second quarter of 2018 . Amortization related to the Company’s definite lived intangible assets was $ 0.1 million for the six -month periods ended June 30, 2018 and June 30, 2017 . The Company expects the amortization expense for the next five years will be as follows: (Dollars in thousands) 2018 $ 106 2019 212 2020 92 2021 92 2022 92

Other Assets

Other Assets	6 Months Ended
	Jun. 30, 2018
Other Assets [Abstract]
Other Assets	NOTE 8 – Other Assets Other assets are comprised of the following: June 30, December 31, 2018 2017 (Dollars in thousands) Accrued fees receivable $ 3,093 $ 3,052 Prepaid expenses 1,861 2,026 Income taxes receivable 5,428 13,306 Federal Reserve Bank Stock 1,711 1,711 Servicing asset 4,095 2,518 Other 2,344 3,554 $ 18,532 $ 26,167

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 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 June 30, 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, w hich 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. Bankin g 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 applicati on process es 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 the ultimate resolution of this matter could be materially different from the current estimate, including with respect to the timing, the exact amount of any required restitution or the possible imposition of any fines and penalties. As of June 30, 2018 , the Company leases all six 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; and Philadelphia, Pennsylvania. These lease commitm ents 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 June 30, 2018 : Future Minimum Lease Payment Obligations Capital Operating Period Ending December 31, Leases Leases Total (Dollars in thousands) 2018 $ 56 $ 812 $ 868 2019 112 1,515 1,627 2020 112 684 796 2021 65 — 65 2022 and thereafter — — — Total minimum lease payments $ 345 $ 3,011 $ 3,356 Less: amount representing interest (12) Present value of minimum lease payments $ 333 Rent expense was $ 0.5 million and $ 0.6 million for each of the six -month period s ended June 30, 2018 and June 30, 2017 .

Deposits

Deposits	6 Months Ended
	Jun. 30, 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 FDIC-insured money market deposit accounts (the “MMDA Product”) through participation in a partner bank’s insured savings account product. This brokered deposit product has a variable rate, no maturity date and is offered to the clients of the partner bank and recorded as a single deposit account at MBB. As of June 30, 2018 , money market deposit accounts totaled $ 27.7 million. As of June 30, 2018 , the remaining scheduled maturities of certificates of deposits are as foll ows: Scheduled Maturities (Dollars in thousands) Period Ending December 31, 2018 $ 292,606 2019 249,224 2020 144,192 2021 98,348 2022 39,692 Thereafter 11,797 Total $ 835,859 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 June 30, 2018 was 1.83% .

Fair Value Measurements and Dis

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments	6 Months Ended
	Jun. 30, 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 June 30, 2018 and December 31, 2017 : June 30, 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 $ — $ 5,247 $ — $ 5,705 Municipal securities — 2,129 — 2,402 Mutual fund 3,381 — 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 June 30, 2018 and December 31, 2017 : June 30, 2018 December 31, 2017 Carrying Fair Carrying Fair Amount Value Amount Value (Dollars in thousands) Financial Assets Cash and cash equivalents $ 99,227 $ 99,227 $ 67,146 $ 67,146 Time deposits with banks 8,414 8,361 8,110 7,843 Loans, net of allowance 448,801 440,064 370,865 358,089 Federal Reserve Bank Stock 1,711 1,711 1,711 1,711 Servicing Rights 4,095 4,171 2,518 2,554 Financial Liabilities Deposits $ 863,568 $ 825,153 $ 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 June 30, 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. The cash equivalents include a money market fund with a balance of $37.2 million that the Company considers operating cash and has no reportable gross unrealized gains or losses and whose fair value measurement is classified as Level 2. The fair value measurement of the balance of the cash and cash equivalents 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 June 30, 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 impute d 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 acquir ed, 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 similar cre dit, 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 carry ing 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 valuation 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")	6 Months Ended
	Jun. 30, 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: Three Months Ended June 30, Six Months Ended June 30, 2018 2017 2018 2017 (Dollars in thousands, except per-share data) Basic EPS Net income $ 6,467 $ 4,553 $ 12,652 $ 6,093 Less: net income allocated to participating securities (115) (109) (235) (161) Net income allocated to common stock $ 6,352 $ 4,444 $ 12,417 $ 5,932 Weighted average common shares outstanding 12,419,955 12,547,821 12,427,501 12,563,608 Less: Unvested restricted stock awards considered participating securities (220,866) (305,016) (233,475) (335,392) Adjusted weighted average common shares used in computing basic EPS 12,199,089 12,242,805 12,194,026 12,228,216 Basic EPS $ 0.52 $ 0.36 $ 1.02 $ 0.49 Diluted EPS Net income allocated to common stock $ 6,352 $ 4,444 $ 12,417 $ 5,932 Adjusted weighted average common shares used in computing basic EPS 12,199,089 12,242,805 12,194,026 12,228,216 Add: Effect of dilutive stock-based compensation awards 70,900 6,725 61,473 6,550 Adjusted weighted average common shares used in computing diluted EPS 12,269,989 12,249,530 12,255,499 12,234,766 Diluted EPS $ 0.52 $ 0.36 $ 1.01 $ 0.48 For the three-month periods ended June 30, 2018 and June 30, 2017 , outstanding stock-based compensation awards in the amount of 135,265 and 132,214 , respectively, were considered antidilutive and therefore were not considered in the computation of potential common shares for purposes of diluted EPS . For the six -month periods ended June 30, 2018 and June 30, 2017 , outstanding stock-based compensation awards in the amount of 125,166 and 136,828 , respec tively, were considered antidilutive and therefore were not considered in the computation of potential common shares for purposes of diluted EPS .

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Jun. 30, 2018
Stockholders' Equity [Abstract]
Stockholders' Equity	NOTE 13 – Stockholders’ Equity Stockholders’ Equity On July 29 , 201 4 , 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 “201 4 Repurchase Plan”). On May 30 , 201 7 , the Company’s Board of Directors approved a new stock repurchase plan to replace the 20 14 Repurchase Plan (the “201 7 Repurchase Plan”). Under the 201 7 Repurchase Plan, the Company is authorized to repurchase up to $1 0 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 ma y 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 thre e-month period ended June 30, 2018 , the Company did not repurchase any of its common stock in the open market under the 2017 Repurchase Plan . During the six -month period ended June 30, 2018 , the Company purchased 17,725 shares of its c ommon stock under the 2017 Repurchase Plan at an average cost of $ 28.21 p er share. During the three and six -month period s ended June 30, 2018 , the Company did not repurchase any of its common stock in the open market under the 2014 Re purchase Plan . During the three and six -month periods ended June 30, 2017 , the Company purchase d 23,490 shares of its common stock under the 2017 Repurchase Plan at an average cost of $ 25.54 . During the three and six -month periods ended June 30, 2017 , the Company purchase d 58,914 shares of its common stock under the 2014 Repurchase Plan at an average cost of $ 25.09 . At June 30, 2018 , the Company had $ 7.4 million remaini ng 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 incom e taxes. There were 1,121 and 20,422 shares repurchased to cover income tax withholding in connection with shares granted under the 2014 Plan during each of the three- and six -month periods ended June 30, 2018 , at average per-share costs of $ 29.13 and $ 26.09 , respectively. There were 636 and 33,608 shares repurchased to cover income tax withholding in connection with shares granted under the 2014 Plan during the three- and six -month periods ended June 30, 2017 , at average per-share costs of $ 25.11 and $ 23.99 , 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 capital above the mini mum 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 “well-capitalized” s tatus 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 balance at June 30, 2018 was $150.1 million, which met all capital requirements to which MBB is subject and qualified MBB for “well-capitalized” status. At June 30, 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 June 30, 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. 17.04% $ 183,437 4% $ 43,060 5% $ 53,825 Marlin Business Bank 14.64% $ 150,113 5% $ 51,265 5% $ 51,265 Common Equity Tier 1 Risk-Based Capital Marlin Business Services Corp. 18.07% $ 183,437 4.5% $ 45,673 6.5% $ 65,971 Marlin Business Bank 15.07% $ 150,113 6.5% $ 64,733 6.5% $ 64,733 Tier 1 Risk-based Capital Marlin Business Services Corp. 18.07% $ 183,437 6% $ 60,897 8% $ 81,196 Marlin Business Bank 15.07% $ 150,113 8% $ 79,672 8% $ 79,672 Total Risk-based Capital Marlin Business Services Corp. 19.33% $ 196,160 8% $ 81,196 10% $ 101,495 Marlin Business Bank 16.33% $ 162,600 15% $ 149,384 10% (1) $ 99,589 __________________ (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 16.33% at June 30, 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	6 Months Ended
	Jun. 30, 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 , restricted 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 316,743 shares available for future awards under the 2014 Plan as of June 30, 2018 , of which 279,610 shares were available to be issued as restricted stock awards. Total stock-based compensation expense was $ 0.7 million and $ 0.6 million for the three-month periods en ded June 30, 2018 and June 30, 2017 , respectively . Total stock-based compensation expense was $ 1.7 million and $ 1.6 million for the six -month periods ended June 30, 2018 and June 30, 2017 , respectively. Excess ta x benefits from stock-based payment arrangements was $ 0.2 million and $ 0.4 million for the six -month period s ended June 30, 2018 and June 30, 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 seven year contractual terms. All options 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. Employee stock options generally vest over three to four years. The Company may also iss ue stock options to non-employee independent directors. These options generally vest equally over a three-year time period. There were no stock options and 68,689 stock options granted during the three-month and six -mon th periods ended June 30, 2018 , respectively. There were no stock options and 115,883 stock options granted during the three-month and six -month periods ended June 30, 2017 , respectively. The fair value of stock options granted was $7.21 and $ 6.56 during the six -month period s ended June 30, 2018 and June 30, 2017 , respectively, and was estimated on the date of grant using the Black-Scholes option pricing model using the following weighted average assumptions: Six Months Ended June 30, 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 six -month period ended June 30, 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 (909) 25.75 Forfeited (2,807) 25.75 Expired — — Outstanding, June 30, 2018 161,958 26.81 The Company recognized $ 0.1 million and $ 0.1 million of compensation expense related to options d uring the three and six -month period s ended June 30, 2018 . The Company recognize d $ 0.1 million and $ 0.1 million of compensation expense related to options during the three and six -month period s ended June 30, 2017 . There were 909 stock options exercise d during the three-month period ended June 30, 2018 . The re were 9,163 stock options exercised during the three-mo nth period ended June 30, 2017 . The total pretax intrinsic values of stock options exercised were $ 0.1 million and $ 0.4 million for the six -month p eriods ended June 30, 2018 and June 30, 2017 , respectively. The following table summarizes information about the stock options outstanding and exercisable as of June 30, 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 93,269 5.8 $ 25.75 $ 382 30,796 5.8 $ 25.75 126 $ 28.25 68,689 6.7 $ 28.25 $ 110 0 0.0 $ 0.00 $ — 161,958 6.2 $ 26.81 $ 492 30,796 5.8 $ 25.75 $ 126 The aggregate intrinsic value in the preceding table represents the total pretax intrinsic value, based on the Company’s closing stock price of $29.85 as of June 30, 2018 , which would have been received by the option holders had all option holders exercised their options as of that date. As of June 30, 2018 , the re was $ 0.8 million of unrecognized compensation cost related to non-vested stock options not yet recognized in the Consolidated Statements of Operations scheduled to be r ecognized over a weighted average period of 1.6 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 six -month period ended June 30, 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 2018 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 six - month period ended June 30, 2018 : Weighted Average Grant-Date Non-vested restricted stock Shares Fair Value Outstanding at December 31, 2017 277,617 $ 17.51 Granted 16,456 29.99 Vested (67,329) 14.91 Forfeited (6,905) 18.89 Outstanding at June 30, 2018 219,839 19.20 During th e three-month periods ended June 30, 2018 and June 30, 2017 , the Company granted restricted stock awards with grant-date fair values totaling $ 0.5 million and $ 0.7 million, respectively . During the six -month periods ended June 30, 2018 and June 30, 2017 , the Company granted restricted stock awards with grant-date fair values totaling $ 0.5 million and $ 0.8 million, respectively. As vesting occurs, or is deemed likely to oc cur, compensation expense is recognized over the requisite service period and additional paid-in capital is increased. The Company recognized $ 0.2 million and $ 0.3 million of compensation expense related to restricted stock for the t hree-month periods ended June 30, 2018 and June 30, 2017 , respectively . The Company recognized $ 0.8 million and $ 1.2 million of compensation expense related to restricted stock for the six -month periods ended June 30, 2018 and June 30, 2017 , respectively. Of the $ 0.8 million total compensation expense related to restricted stock for the six -month period ended June 30, 2018 , approximately $ 0.3 million related to accelerated vesting during the first quarter of 2018 , based on achievement of certain performance criteria determined annually. Of the $ 1.2 million total compensation expense related to restricted stock for the six -month period ended June 30, 2017 , approximately $ 0.6 million related to accelerated vesting during the first quarter of 2017 , which was also based on the achievement of certain performance criteria determined annually. As of June 30, 2018 , there was $ 2.6 million of unrecognized compensation cost related to non-vested restricted stock compensation scheduled to be recognized over a weighted average period of 3.9 years. In the event individual performance targets are achieved, $ 0.2 million of the unrecognized compensation cost would accelerate to be recognized over a weighted average period of 0.8 years. In addition, certain of the awards granted may result in the issuance of 8,533 additional shar es of stock if achievement of certain targets is greater than 100 %. The expense related to the additional shares awarded will be dependent on the Company’s stock price when the achievement level is determined. The fair value of shares that vested during t he three-month periods ended June 30, 2018 and June 30, 2017 was $ 0.6 million and $ 0.4 million, respectively. The fair value of shares that vested during the six -month periods ended June 30, 2018 and June 30, 2017 was $ 1.8 million and $ 2.6 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. In the second quarter of 2018, the Company modified the terms of the portion of certain outstanding 2017 performance based RSUs that are based on actual versus targeted operating performance criteria over the performance period. The modification eliminated the tax benefit that arose from the Tax Cuts and Jobs Act enacted in December of 2017. This modification did not result in any incremen tal compensation costs. The following tables summarize restricted stock unit activity for the six -month period ended June 30, 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 (1,688) 25.75 Converted — — Cancelled due to non-achievement of market condition — — Outstanding at June 30, 2018 191,921 17.43 Service-based RSUs Outstanding at December 31, 2017 25,840 $ 25.63 Granted 49,463 28.26 Forfeited (1,775) 27.24 Converted (8,059) 25.75 Outstanding at June 30, 2018 65,469 27.56 The re were no RSUs with market based vesting conditions granted during the six -month period ended June 30, 2018 . The weighted average grant-date fair value of RSUs with market based vesting conditions granted during the six -month period ended June 30, 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: Six Months Ended June 30, 2018 2017 Grant date stock price $ — 25.75 Risk-free interest rate — % 1.72 Expected volatility — % 33.42 Dividend yield — — The risk free interest rate reflected the yield on zero coupon Treasury securities with a term approximating the expected life of the RSUs. The expected volatility was based on historical volatility of the Company’s common stock. Dividend yield was assumed at zero as the grant assumes dividends distributed during the performance period are reinvested. When valuing the grant, we have assumed a dividend yield of zero, which is mathematically equivalent to reinvesting dividends in the issuing entity. D uring the three-month period ended June 30, 2018 , the Company granted RSU’s with grant date fair values totaling $ 0.1 million. There were no RSUs granted during the three-month period ended June 30, 2017 . T he Company granted RSUs with grant-date fair value s totaling $ 2.4 million for each of the six-month periods ended June 30, 2018 and June 30, 2017 , respectively. The Company recognized $ 0. 4 million and $ 0.2 million of compensation e xpense related to RSUs for the three-month periods ended June 30, 2018 and June 30, 2017, respectively. The Company recognized $ 0.7 million and less than $ 0.3 million of compensation e xpense related to RSUs for the six-month periods ended June 30, 2018 and June 30, 2017 , respectively. As of June 3 0, 2018 , there was $ 4.2 million of unrecognized compensation cost related to RSUs scheduled to be recognized over a weighted a verage period of 1.9 years and based on the most probable performance assumptions . In the event maximum performance targets are achieved, an additional $ 1.8 milli on of compensation cost would be recognized over a weighted average period of 2.1 years . As of June 30, 2018, 164,533 performance units are expected to convert to shares of common stock based on the most probable performance assumptions. In the event maxi mum performance targets are achieved, 275,842 performance units may convert to shares of common stock.

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2018
Subsequent Events [Abstract]
Events Subsequent to Year-End	NOTE 15 – Subsequent Events The Company declared a dividend of $0.14 per share on August 2, 2018 . The quarterly dividend, which is expected to result in a dividend payment of approximately $1.7 million, is scheduled to be paid on August 23, 2018 to shareholders of record on the close of business on August 13, 2018 . It represents the Company’s twenty-eighth consecutive quarterly cash dividend. The payment of future dividends will be subject to approval by the Company’s Board of Directors. On July 30 , 2018, the Company completed a $ 201.7 million asset-backed term securitization. This transaction was the Company’s eleventh term securitization and its first since 2010 and provi des the company with fixed-cost borrowing with the objective of diversifying its funding sources. The assets are a portfolio of small-ticket equipment loans and leases originated by Marlin Business Bank, purchased by Marlin Leasing and subsequently sold to Marlin Receivables 2018-1 LLC (the “Issuer”) , a bankruptcy remote, special purpose limited liability company. This transaction will be recorded as an “on-balance sheet” transaction because the Issuer will be consolidated in the Company’s financial stateme nts.

Summary of Critical Accountin23

Summary of Critical Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 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. The accompanying unaudited condensed consolidated financial statements present the Company’s financial position at June 30, 2018 and the results of operations for the three- and six- month periods ended June 30, 2018 and 2017 , and cash flows for the six -month periods ended June 30, 2018 and 2017 . In Management’s opinion, the unaudited Condensed Consolidated Financial Statements contain all adjustments, which include normal and recurring adju stments, necessary for 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 sta tements and note disclosures 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- and six- month periods ended June 30, 2018 and 2017 and the consolidated statements of cash flows for the six -month periods ended June 30, 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 princ iples 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 to recognize revenue to depict t he 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-g enerating 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 Insura nce 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 paymen t 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]	Income Taxes. In March 2018, Financial Accounting Standards Board (“FASB”) issue d 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 . Ado ption of this ASU did not have a material impact on our results of operations or financial position.
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 Securities (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 p rovided 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 were effective when issued. Adoption of this ASU did not have a material impact on our results of operations or financial position.
Accounting Standards Update 2018-03 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Financial Instruments. In February 2018, the FASB issued Accounting Standards Update (“ASU”) 2018-03, Technic al 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. A doption 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, Income 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 earnings 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 users. All entities may adopt the amendments in this Update earlier as of the fi scal 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 ch ange 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 r eflected 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 account 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 t he 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 immediately before the original award is modified; 3) t he classification of t he 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 current disclosure requirements in Topic 718 apply regardless of whether an e ntity 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 Compa ny 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]	Other Income . In February 2017, the FASB issued ASU 2017-05, Other Income—G ains 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 with in 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 financial asset promised to a counterparty in a contract if substantially all of the fair value of the assets (recognized and unrecognized) that are promised to the counterparty in the contract is concentrated in nonfinancial assets. If substantially all of the fair value of the assets that are promised to the counterparty in a contra ct 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 s cope 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 withi n 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 operations or financial position.
Accounting Standards Update 2016-01 [Member]
Recent Accounting Pronouncements, Policy [Policy Text Block]	Financial Instruments. In January 2016, the F ASB issued ASU 2016-01, Financial Instruments — Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities . The amendments in this Update require 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 1 5, 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 material 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 recognize revenue to depict the transfer of goods or services to cust omers 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 certain costs to obtain or fulfill a contract with a customer and expa nds 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 periods 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 loan contracts including property tax administrative fees, fees b illed 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 parties was deemed to be in scope of the amended guidance. The Comp any 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 have a material impact on our results of operations, financial po sition 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 (Tables)

Non-Interest Income (Tables)	6 Months Ended
	Jun. 30, 2018
Noninterest Income [Abstract]
Schedule of non-interest [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2018 2017 2018 2017 Insurance premiums written and earned $ 1,993 $ 1,751 $ 3,932 $ 3,457 Gain on sale of leases and loans 936 476 2,616 674 Servicing income 677 260 1,174 380 Net gains and (losses) recognized during the period on equity securities (26) - (81) - Non-interest income within the scope of other GAAP topics 3,580 2,487 7,641 4,511 Property tax administrative fees on leases 190 183 381 366 ACH payment fees 83 86 168 171 Insurance policy fees 514 462 1,025 896 Referral fees 210 804 493 1,706 Other 50 57 153 182 Non-interest income from contracts with customers 1,047 1,592 2,220 3,321 Total non-interest income $ 4,627 $ 4,079 $ 9,861 $ 7,832

Investment Securties (Tables)

Investment Securties (Tables)	6 Months Ended
	Jun. 30, 2018
Investments [Abstract]
Investment Securities Summary [Table Text Block]	June 30, 2018 Gross Gross Amortized Unrealized Unrealized Estimated Cost Gains Losses Fair Value (Dollars in thousands) Debt Securities, Available for Sale: Asset-backed securities ("ABS") $ 5,299 $ 11 $ (63) $ 5,247 Municipal securities 2,152 2 (25) 2,129 Equity Securities Mutual fund 3,590 - (209) 3,381 Total investment securities $ 11,041 $ 13 $ (297) $ 10,757 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 Six months ended (Dollars in thousands) June 30, 2018 June 30, 2018 Net gains and (losses) recognized during the period on equity securities $ (26) $ (81) 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 $ (26) $ (81)
Schedule of Unrealized Loss on Investments [Table Text Block]	June 30, 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) $ 3,289 $ (2) $ 949 $ (63) $ 4,238 Municipal securities (8) 1,053 (17) 435 (25) 1,488 Equity Securities Mutual fund - - (209) 3,382 (209) 3,382 Total investment securities $ (69) $ 4,342 $ (228) $ 4,766 $ (297) $ 9,108 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]	June 30, 2018 1 Year 1-5 5-10 After 10 or Less Years Years Years Total (Dollars in thousands) Amortized Cost: Debt Securities, Available for Sale: ABS $ - $ 3,350 $ 1,950 $ - $ 5,300 Municipal securities - 330 309 1,513 2,152 Total debt securities available for sale $ - $ 3,680 $ 2,259 $ 1,513 $ 7,452 Estimated fair value $ - $ 3,621 $ 2,268 $ 1,488 $ 7,377 Weighted-average yield, GAAP basis - 2.05% 2.51% 2.58% 2.29%

Net Investment in Leases and 26

Net Investment in Leases and Loans (Tables)	6 Months Ended
	Jun. 30, 2018
Net Investment in Leases and Loans [Abstract]
Components of Net Investment in Leases and Loans [Table Text Block]	June 30, 2018 December 31, 2017 (Dollars in thousands) Minimum lease payments receivable $ 571,012 $ 607,736 Estimated residual value of equipment 26,977 26,922 Unearned lease income, net of initial direct costs and fees deferred (75,127) (81,769) Security deposits (905) (1,046) Total leases 521,957 551,843 Commercial loans, net of origination costs and fees deferred Funding Stream 31,182 28,128 CRA (1) 1,445 1,222 Equipment loans (2) 365,941 291,333 TFG 58,154 56,745 Total commercial loans 456,722 377,428 Allowance for credit losses (15,570) (14,851) $ 963,109 $ 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 $ 124,191 $ 21,958 2019 197,853 29,241 2020 132,052 15,257 2021 74,870 6,527 2022 34,882 1,934 Thereafter 7,164 210 $ 571,012 $ 75,127

Allowance for Credit Losses (Ta

Allowance for Credit Losses (Tables)	6 Months Ended
	Jun. 30, 2018
Allowance For Credit Losses [Abstract]
Allowance for Credit Losses on Finance Receivables [Table Text Block]	Six months ended June 30, 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 (728) - (8,219) (400) (9,347) Recoveries 49 - 1,108 41 1,198 Net charge-offs (679) - (7,111) (359) (8,149) Provision for credit losses 977 - 7,460 431 8,868 Allowance for credit losses, end of period $ 1,334 $ - $ 13,012 $ 1,224 $ 15,570 Ending lease or loan balance (1) $ 30,880 $ 1,445 $ 870,366 $ 56,761 $ 959,452 Ending balance: individually evaluated for impairment (3) $ - $ - $ 545 $ - $ 545 Ending balance: collectively evaluated for impairment (3) $ - $ - $ 869,821 $ - $ 869,821 Six months ended June 30, 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 (742) - (6,791) (210) (7,743) Recoveries 67 - 1,064 36 1,167 Net charge-offs (675) - (5,727) (174) (6,576) Provision for credit losses 960 - 6,775 463 8,198 Allowance for credit losses, end of period $ 1,045 $ - $ 10,856 $ 658 $ 12,559 Ending lease or loan balance (1,3) $ 25,888 $ 1,125 $ 781,038 $ 50,620 $ 858,671 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 six months ended June 30, 2017 and the year ended December 31, 2017 all leases and loans were collectively evaluated.
Financing Receivable Credit Quality Indicators [Table Text Block]	June 30, 2018 Commercial Loans (Dollars in thousands) Funding Stream CRA Equipment Finance (1) TFG Total Pass $ 30,487 $ 1,445 $ 855,250 $ 52,381 $ 939,563 Special Mention 70 - 7,065 3,336 10,471 Substandard 53 - 4,730 839 5,622 Doubtful 222 - 2,931 173 3,326 Loss 48 - 390 32 470 Total $ 30,880 $ 1,445 $ 870,366 $ 56,761 $ 959,452 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 June 30, 2018 Past Past Past Past Finance Non- (Dollars in thousands) Due Due Due Due Current Receivables Accruing Commercial Loans: Funding Stream $ 97 $ 55 $ - $ 152 $ 30,728 $ 30,880 $ 147 CRA - - - - 1,445 1,445 - Equipment Finance (1) 4,170 2,692 2,986 9,848 982,253 992,101 2,986 TFG 164 49 225 438 65,447 65,885 225 Total Leases and Loans (2) $ 4,431 $ 2,796 $ 3,211 $ 10,438 $ 1,079,873 $ 1,090,311 $ 3,358 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)	6 Months Ended
	Jun. 30, 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 June 30, 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 $ 180 $ 180 Vendor relationships 11 years 920 125 795 Corporate trade name 7 years 60 13 47 $ 1,340 $ 318 $ 1,022
Schedule of finite lived intangible assets future amortization [Table Text Block]	(Dollars in thousands) 2018 $ 106 2019 212 2020 92 2021 92 2022 92

Other Assets (Tables)

Other Assets (Tables)	6 Months Ended
	Jun. 30, 2018
Prepaid Expense and Other Assets [Abstract]
Schedule of Other Assets [Table Text Block]	June 30, December 31, 2018 2017 (Dollars in thousands) Accrued fees receivable $ 3,093 $ 3,052 Prepaid expenses 1,861 2,026 Income taxes receivable 5,428 13,306 Federal Reserve Bank Stock 1,711 1,711 Servicing asset 4,095 2,518 Other 2,344 3,554 $ 18,532 $ 26,167

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 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 $ 56 $ 812 $ 868 2019 112 1,515 1,627 2020 112 684 796 2021 65 — 65 2022 and thereafter — — — Total minimum lease payments $ 345 $ 3,011 $ 3,356 Less: amount representing interest (12) Present value of minimum lease payments $ 333

Deposits (Tables)

Deposits (Tables)	6 Months Ended
	Jun. 30, 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 $ 292,606 2019 249,224 2020 144,192 2021 98,348 2022 39,692 Thereafter 11,797 Total $ 835,859

Fair Value Measurements and D32

Fair Value Measurements and Disclosures about the Fair Value of Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 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]	June 30, 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 $ — $ 5,247 $ — $ 5,705 Municipal securities — 2,129 — 2,402 Mutual fund 3,381 — 3,426 —
Schedule of Carrying Amount and Estimated Fair Value of Financial Instruments [Table Text Block]	June 30, 2018 December 31, 2017 Carrying Fair Carrying Fair Amount Value Amount Value (Dollars in thousands) Financial Assets Cash and cash equivalents $ 99,227 $ 99,227 $ 67,146 $ 67,146 Time deposits with banks 8,414 8,361 8,110 7,843 Loans, net of allowance 448,801 440,064 370,865 358,089 Federal Reserve Bank Stock 1,711 1,711 1,711 1,711 Servicing Rights 4,095 4,171 2,518 2,554 Financial Liabilities Deposits $ 863,568 $ 825,153 $ 809,315 $ 803,470

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	6 Months Ended
	Jun. 30, 2018
Earnings Per Common Share ("EPS") [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2018 2017 2018 2017 (Dollars in thousands, except per-share data) Basic EPS Net income $ 6,467 $ 4,553 $ 12,652 $ 6,093 Less: net income allocated to participating securities (115) (109) (235) (161) Net income allocated to common stock $ 6,352 $ 4,444 $ 12,417 $ 5,932 Weighted average common shares outstanding 12,419,955 12,547,821 12,427,501 12,563,608 Less: Unvested restricted stock awards considered participating securities (220,866) (305,016) (233,475) (335,392) Adjusted weighted average common shares used in computing basic EPS 12,199,089 12,242,805 12,194,026 12,228,216 Basic EPS $ 0.52 $ 0.36 $ 1.02 $ 0.49 Diluted EPS Net income allocated to common stock $ 6,352 $ 4,444 $ 12,417 $ 5,932 Adjusted weighted average common shares used in computing basic EPS 12,199,089 12,242,805 12,194,026 12,228,216 Add: Effect of dilutive stock-based compensation awards 70,900 6,725 61,473 6,550 Adjusted weighted average common shares used in computing diluted EPS 12,269,989 12,249,530 12,255,499 12,234,766 Diluted EPS $ 0.52 $ 0.36 $ 1.01 $ 0.48

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	6 Months Ended
	Jun. 30, 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. 17.04% $ 183,437 4% $ 43,060 5% $ 53,825 Marlin Business Bank 14.64% $ 150,113 5% $ 51,265 5% $ 51,265 Common Equity Tier 1 Risk-Based Capital Marlin Business Services Corp. 18.07% $ 183,437 4.5% $ 45,673 6.5% $ 65,971 Marlin Business Bank 15.07% $ 150,113 6.5% $ 64,733 6.5% $ 64,733 Tier 1 Risk-based Capital Marlin Business Services Corp. 18.07% $ 183,437 6% $ 60,897 8% $ 81,196 Marlin Business Bank 15.07% $ 150,113 8% $ 79,672 8% $ 79,672 Total Risk-based Capital Marlin Business Services Corp. 19.33% $ 196,160 8% $ 81,196 10% $ 101,495 Marlin Business Bank 16.33% $ 162,600 15% $ 149,384 10% (1) $ 99,589

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2018
Stock-Based Compensation [Abstract]
Schedule of Stock-based Payment Award Stock Options Valuation Assumptions [Table Text Block]	Six Months Ended June 30, 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 (909) 25.75 Forfeited (2,807) 25.75 Expired — — Outstanding, June 30, 2018 161,958 26.81
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 93,269 5.8 $ 25.75 $ 382 30,796 5.8 $ 25.75 126 $ 28.25 68,689 6.7 $ 28.25 $ 110 0 0.0 $ 0.00 $ — 161,958 6.2 $ 26.81 $ 492 30,796 5.8 $ 25.75 $ 126
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 16,456 29.99 Vested (67,329) 14.91 Forfeited (6,905) 18.89 Outstanding at June 30, 2018 219,839 19.20
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 (1,688) 25.75 Converted — — Cancelled due to non-achievement of market condition — — Outstanding at June 30, 2018 191,921 17.43 Service-based RSUs Outstanding at December 31, 2017 25,840 $ 25.63 Granted 49,463 28.26 Forfeited (1,775) 27.24 Converted (8,059) 25.75 Outstanding at June 30, 2018 65,469 27.56
Schedule of Stock-Based Payment Award, Restricted Stock Units Valuation Assumptions [Table Text Block[	Six Months Ended June 30, 2018 2017 Grant date stock price $ — 25.75 Risk-free interest rate — % 1.72 Expected volatility — % 33.42 Dividend yield — —

Summary of Significant Accounti

Summary of Significant Accounting Policies - Recently Adopted Accounting Standards (Details)	6 Months Ended
	Jun. 30, 2018
Accounting Standards Update 2018-05 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description	Adoption of this ASU did not have a material impact on our results of operations or financial position.
Accounting Standards Update 2018-04 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description	The changes were effective when issued. Adoption of this ASU did not have a material impact on our results of operations or financial position. Financial Instruments. In February 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 2017-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description	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]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description	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 2016-01 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description	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 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncement or Change in Accounting Principle, Description	The adoption of this ASU did not have a material impact on our results of operations, financial position or disclosure to the notes of the consolidated financial statements.

Non-Interest Income (Details)

Non-Interest Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Noninterest Income [Abstract]
Insurance premiums written and earned	$ 1,993	$ 1,751	$ 3,932	$ 3,457
Gain on sale of leases and loans	936	476	2,616	674	$ 2,800
Servicing income	677	260	1,174	380
Other	(26)	0	(81)	0
Non-interest income within the scope of other GAAP topics	3,580	2,487	7,641	4,511
Property tax administrative fees on leases	190	183	381	366
ACH payment fees	83	86	168	171
Insurance policy fees	514	462	1,025	896
Referral fees	210	804	493	1,706
Other	50	57	153	182
Non-interest income from contracts with customers	1,047	1,592	2,220	3,321
Total non-interest income	$ 4,627	$ 4,079	$ 9,861	$ 7,832

Investment Securities (Summary)

Investment Securities (Summary) (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Debt Securities Available-for-sale [Line Items]
Available-for-sale debt securities, amortized cost	$ 11,041	$ 11,690
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	13	45
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(297)	(202)
Available-for-sale debt securities, fair value	10,757	11,533
Asset Backed Securities [Member]
Debt Securities Available-for-sale [Line Items]
Available-for-sale debt securities, amortized cost	5,299	5,717
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	11	27
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	(63)	(39)
Available-for-sale debt securities, fair value	5,247	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	(25)	(36)
Available-for-sale debt securities, fair value	2,129	2,402
Mutual Fund [Member]
Debt Securities Available-for-sale [Line Items]
Available-for-sale debt securities, amortized cost	3,590	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	(209)	(127)
Available-for-sale debt securities, fair value	$ 3,381	$ 3,426

Investment Securities - Equity

Investment Securities - Equity Securities (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Equity Securities, FV-NI, Gain (Loss) [Abstract]
Equity securities recorded at fair value	$ 3,400	$ 3,400		$ 3,400
Net gains and (losses) recognized during the period on equity securities	(26)	(81)
Less: Net gains and (losses) recognized during the period on equity securities sold during the period	0	0
Unrealized gains and (losses) recognized during the reporting period on equity securities still held at the reporting date	$ (26)	$ (81)	$ 0

Investment Securities (Gross Un

Investment Securities (Gross Unrealized Loss and Fair Value of Securities Available for Sale (Details) - USD ($) $ in Thousands	Jun. 30, 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	$ (69)	$ (39)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Less Than Twelve Months, Fair Value	4,342	3,703
Available-for-sale debt ecurities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(228)	(163)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	4,766	5,828
Available-for-sale debt securities, Continuous Unrealized Loss Position, Accumulated Loss, Total	(297)	(202)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Fair Value, Total	9,108	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	3,289	3,703
Available-for-sale debt ecurities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(2)	0
Available-for-sale debt securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	949	0
Available-for-sale debt securities, Continuous Unrealized Loss Position, Accumulated Loss, Total	(63)	(39)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Fair Value, Total	4,238	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	(8)	0
Available-for-sale debt securities, Continuous Unrealized Loss Position, Less Than Twelve Months, Fair Value	1,053	0
Available-for-sale debt ecurities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(17)	(36)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	435	2,402
Available-for-sale debt securities, Continuous Unrealized Loss Position, Accumulated Loss, Total	(25)	(36)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Fair Value, Total	1,488	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	(209)	(127)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value	3,382	3,426
Available-for-sale debt securities, Continuous Unrealized Loss Position, Accumulated Loss, Total	(209)	(127)
Available-for-sale debt securities, Continuous Unrealized Loss Position, Fair Value, Total	$ 3,382	$ 3,426

Investment Securities (Contract

Investment Securities (Contractual Maturity of Debt Securities) (Details) $ in Thousands	Jun. 30, 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	3,680
Available-for-sale Securities, Debt Maturities, Year Six Through Ten, Amortized Cost Basis	2,259
Available-for-sale Securities, Debt Maturities, after Ten Years, Amortized Cost Basis	1,513
Available-for-sale Debt Securities, Amortized Cost Basis, Total	7,452
Available-for-sale Securities, Debt Maturities, Next Twelve Months, Fair Value	0
Available-for-sale Securities, Debt Maturities, Year Two Through Five, Fair Value	3,621
Available-for-sale Securities, Debt Maturities, Year Six Through Ten, Fair Value	2,268
Available-for-sale Securities, Debt Maturities, after Ten Years, Fair Value	1,488
Available-for-sale Securities, Debt Securities, Fair Value, Total	$ 7,377
Weighted-average Yield, GAAP Basis, Available-for-sale securities	2.29%
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	2.05%
After Five Years Through Ten Years [Member]
Debt Securities Available-for-sale [Line Items]
Weighted-average Yield, GAAP Basis, Available-for-sale securities	2.51%
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	3,350
Available-for-sale Securities, Debt Maturities, Year Six Through Ten, Amortized Cost Basis	1,950
Available-for-sale Securities, Debt Maturities, after Ten Years, Amortized Cost Basis	0
Available-for-sale Debt Securities, Amortized Cost Basis, Total	5,300
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	Jun. 30, 2018	Dec. 31, 2017
Net Investment in Leases and Loans [Abstract]
Initial direct costs and origination costs	$ 19,200	$ 18,000
Product Information [Line Items]
Estimated Residual Value of Equipment	26,977	26,922
Leases Pledged as Collateral [Member]
Product Information [Line Items]
Loans and Leases Receivable, Collateral for Secured Borrowings	34,900
Copier Product [Member]
Product Information [Line Items]
Estimated Residual Value of Equipment	$ 23,000	$ 22,800

Net Investment in Leases and 43

Net Investment in Leases and Loans (Net Investment Components) (Details) - USD ($) $ in Thousands		Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2016
Net Investment in Leases and Loans [Abstract]
Minimum lease payments receivable		$ 571,012	$ 607,736
Estimated Residual Value of Equipment		26,977	26,922
Unearned Lease Income, Net Of Initial Direct Costs and Fees Deferred		(75,127)	(81,769)
Security Deposits		(905)	(1,046)
Total leases		521,957	551,843
Funding Stream loans		31,182	28,128
CRA	[1]	1,445	1,222
Equipment loans	[2]	365,941	291,333
TFG		58,154	56,745
Total commercial loans, net of origination costs and fees deferred		456,722	377,428
Allowance for Credit Losses		(15,570)	(14,851)	$ (12,559)	$ (10,937)
Net investment in leases and loans		$ 963,109	$ 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	Jun. 30, 2018	Dec. 31, 2017
Future Minimum Lease Payments Receivable Schedule [Abstract]
2,018	$ 124,191
2,019	197,853
2,020	132,052
2,021	74,870
2,022	34,882
Thereafter	7,164
Minimum Lease Payments Receivable	571,012	$ 607,736
Future Scheduled Income Amortization [Abstract]
2,018	21,958
2,019	29,241
2,020	15,257
2,021	6,527
2,022	1,934
Thereafter	210
Unearned Lease Income, Including Initial Direct Costs and Fees Deferred	$ 75,127	$ 81,769

Allowance for Credit Losses (Na

Allowance for Credit Losses (Narratives) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Allowance For Credit Losses [Abstract]
Loans and leases investments sold			$ 38,800		$ 62,100
Gain on leases sold	$ 936	$ 476	$ 2,616	$ 674	$ 2,800

Allowance for Credit Losses (De

Allowance for Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 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			(9,347)	(7,743)	(16,716)
Recoveries			1,198	1,167	2,236
Net charge-offs			(8,149)	(6,576)	(14,480)
Provision for credit losses	$ 4,256	$ 4,314	8,868	8,198	18,394
Allowance for credit losses, end of period	15,570	12,559	15,570	12,559	14,851
Ending lease or loan balance	959,452	858,671	959,452	858,671	911,242
Ending balance, individually evaluated for impairment	545		545
Ending balance, collectively evaluated for impairment	869,821		869,821
Funding Stream Loan [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period			1,036	760	760
Charge-offs			(728)	(742)	(1,219)
Recoveries			49	67	121
Net charge-offs			(679)	(675)	(1,098)
Provision for credit losses			977	960	1,374
Allowance for credit losses, end of period	1,334	1,045	1,334	1,045	1,036
Ending lease or loan balance	30,880	25,888	30,880	25,888	27,810
Ending balance, individually evaluated for impairment	0		0
Ending balance, collectively evaluated for impairment	0		0
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	0	0
Ending lease or loan balance	1,445	1,125	1,445	1,125	1,222
Ending balance, individually evaluated for impairment	0		0
Ending balance, collectively evaluated for impairment	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			(8,219)	(6,791)	(14,343)
Recoveries			1,108	1,064	2,066
Net charge-offs			(7,111)	(5,727)	(12,277)
Provision for credit losses			7,460	6,775	15,132
Allowance for credit losses, end of period	13,012	10,856	13,012	10,856	12,663
Ending lease or loan balance	870,366	781,038	870,366	781,038	826,880
Ending balance, individually evaluated for impairment	545		545
Ending balance, collectively evaluated for impairment	869,821		869,821
Transportation Finance Group [Member]
Allowance for Credit Losses [Roll Forward]
Allowance for credit losses, beginning of period			1,152	369	369
Charge-offs			(400)	(210)	(1,154)
Recoveries			41	36	49
Net charge-offs			(359)	(174)	(1,105)
Provision for credit losses			431	463	1,888
Allowance for credit losses, end of period	1,224	658	1,224	658	1,152
Ending lease or loan balance	56,761	$ 50,620	56,761	$ 50,620	$ 55,330
Ending balance, individually evaluated for impairment	0		0
Ending balance, collectively evaluated for impairment	$ 0		$ 0

Allowance for Credit Losses - S

Allowance for Credit Losses - Segments of Loan Portfolio (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2017
Amount of portfolio [Line Items]
Total net finance receivables, end of period	$ 959,452	$ 911,242	$ 858,671
Funding Stream Loan [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	30,880	27,810	25,888
Community Reinvestment Act [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	1,445	1,222	1,125
Equipment Finance [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	870,366	826,880	781,038
Transportation Finance Group [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	56,761	55,330	$ 50,620
Pass [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	939,563	880,863
Pass [Member] | Funding Stream Loan [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	30,487	27,405
Pass [Member] | Community Reinvestment Act [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	1,445	1,222
Pass [Member] | Equipment Finance [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	855,250	801,894
Pass [Member] | Transportation Finance Group [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	52,381	50,342
Special Mention [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	10,471	20,103
Special Mention [Member] | Funding Stream Loan [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	70	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	7,065	15,141
Special Mention [Member] | Transportation Finance Group [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	3,336	4,906
Substandard [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	5,622	6,519
Substandard [Member] | Funding Stream Loan [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	53	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	4,730	6,428
Substandard [Member] | Transportation Finance Group [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	839	44
Doubtful [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	3,326	3,196
Doubtful [Member] | Funding Stream Loan [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	222	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	2,931	2,995
Doubtful [Member] | Transportation Finance Group [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	173	38
Loss [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	470	561
Loss [Member] | Funding Stream Loan [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	48	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	390	422
Loss [Member] | Transportation Finance Group [Member]
Amount of portfolio [Line Items]
Total net finance receivables, end of period	$ 32	$ 0

Allowance for Credit Losses - D

Allowance for Credit Losses - Delinquent And Non Accrual Leases (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	$ 10,438	$ 10,565
Financing Receivable, Recorded Investment, Current	1,079,873	1,022,375
Total finance receivables, end of period	1,090,311	1,032,940
Non-accrual leases and loans, end of period	3,358	3,183
Funding Stream Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	152	119
Financing Receivable, Recorded Investment, Current	30,728	27,691
Total finance receivables, end of period	30,880	27,810
Non-accrual leases and loans, end of period	147	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	1,445	1,222
Total finance receivables, end of period	1,445	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	9,848	10,176
Financing Receivable, Recorded Investment, Current	982,253	928,963
Total finance receivables, end of period	992,101	939,139
Non-accrual leases and loans, end of period	2,986	3,023
Transportation Finance Group [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	438	270
Financing Receivable, Recorded Investment, Current	65,447	64,499
Total finance receivables, end of period	65,885	64,769
Non-accrual leases and loans, end of period	225	42
Financing Receivables, 30 to 59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	4,431	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	97	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	4,170	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	164	178
Financing Receivables, 60 to 89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Financing Receivable, Recorded Investment, Past Due	2,796	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	55	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	2,692	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	49	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	3,211	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	2,986	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	$ 225	$ 42

Goodwill and Intangible Asset49

Goodwill and Intangible Assets (Narratives) (Details) - USD ($)	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 1,160,000	$ 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	106,000	106,000
Estimated amortization expense in 2019	212,000	212,000
Estimated amortization expense in 2020	92,000	92,000
Estimated amortization expense in 2021	92,000	92,000
Estimated amortization expense in 2022	92,000	$ 92,000
Impairment Of Intangible Assets, Finite-lived	$ 0

Goodwill and Intangible Asset50

Goodwill and Intangible Assets - Summary of Changes In Carrying Amount of Goodwill (Details) $ in Thousands	6 Months Ended
	Jun. 30, 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

Goodwill and Intangible Asset51

Goodwill and Intangible Assets - Intangible Assets (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2018USD ($)
Finite Lived Intangible Assets [Line Items]
Cost	$ 1,340
Accumulated Amortization	318
Net Value	$ 1,022
Lender Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life	3 years
Cost	$ 360
Accumulated Amortization	180
Net Value	$ 180
Vendor Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life	11 years
Cost	$ 920
Accumulated Amortization	125
Net Value	$ 795
Trade Names [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life	7 years
Cost	$ 60
Accumulated Amortization	13
Net Value	$ 47

Other Assets (Details)

Other Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 31, 2017
Prepaid Expense and Other Assets [Abstract]
Accrued fees receivable	$ 3,093	$ 3,052
Prepaid expenses	1,861	2,026
Income taxes receivable	5,428	13,306
Federal Reserve Bank Stock	1,711	1,711
Servicing asset	4,095	2,518
Other assets, miscellaneous	2,344	3,554
Other assets, total	$ 18,532	$ 26,167

Commitments and Contingencies53

Commitments and Contingencies (Narratives) (Details) $ in Millions	6 Months Ended
	Jun. 30, 2018USD ($)Number	Jun. 30, 2017USD ($)
Entity Location [Line Items]
Number Of Offices | Number	6
Operating Leases, Rent Expense	$ 0.5	$ 0.6
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	Jun. 30, 2018USD ($)
Capital Leases, Future Minimum Payments, Present Value of Net Minimum Payments [Abstract]
2018, capital lease payments due	$ 56
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	345
Less: amount representing interest	(12)
Present value of minimum lease payments, capital leases	333
Operating Leases, Future Minimum Payments Due [Abstract]
2018, operating lease payments due	812
2019, operating lease payments due	1,515
2020, operating lease payments due	684
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	3,011
Capital And Operating Leases Future Minimum Payments Due [Abstract]
2018, total lease payments due	868
2019, total lease payments due	1,627
2020, total lease payments due	796
2021, total lease payments due	65
2022, total lease payments due	0
Thereafter, total lease payments due	0
Total minimum lease payments due	$ 3,356

Deposits (Details)

Deposits (Details) - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Contractual Maturities of Time Deposits [Abstract]
2,017	$ 292,606,000
2,018	249,224,000
2,019	144,192,000
2,020	98,348,000
2,021	39,692,000
Thereafter	11,797,000
Total	835,859,000	$ 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	1.83%
Marlin Business Bank [Member]
Contractual Maturities of Time Deposits [Abstract]
Money market deposit accounts	$ 27,700,000

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	Jun. 30, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Securities available for sale	$ 10,757	$ 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	3,381	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	5,247	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	$ 2,129	$ 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	Jun. 30, 2018	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2016
Assets, Fair Value Disclosure [Abstract]
Total cash and cash equivalents	$ 99,227	$ 67,146	$ 77,316	$ 61,757
Time deposits with banks	8,414	8,110
Federal Reserve Bank Stock	1,711	1,711
Servicing asset	4,095	2,518
Liabilities, Fair Value Disclosure [Abstract]
Deposits	863,568	809,315
Fair Value, Inputs, Level 2 [Member] | Money Market Funds [Member]
Assets, Fair Value Disclosure [Abstract]
Total cash and cash equivalents	37,200
Carrying (Reported) Amount, Fair Value Disclosure [Member]
Assets, Fair Value Disclosure [Abstract]
Total cash and cash equivalents	99,227	67,146
Time deposits with banks	8,414	8,110
Loans, net of allowance	448,801	370,865
Federal Reserve Bank Stock	1,711	1,711
Servicing asset	4,095	2,518
Liabilities, Fair Value Disclosure [Abstract]
Deposits	863,568	809,315
Estimate of Fair Value, Fair Value Disclosure [Member]
Assets, Fair Value Disclosure [Abstract]
Total cash and cash equivalents	99,227	67,146
Time deposits with banks	8,361	7,843
Loans, net of allowance	440,064	358,089
Federal Reserve Bank Stock	1,711	1,711
Servicing asset	4,171	2,554
Liabilities, Fair Value Disclosure [Abstract]
Deposits	$ 825,153	$ 803,470

Earnings Per Common Share (EPS

Earnings Per Common Share (EPS Basic) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Earnings Per Share, Basic [Abstract]
Net Income	$ 6,467	$ 4,553	$ 12,652	$ 6,093
Less: net income allocated to participating securities	(115)	(109)	(235)	(161)
Net income allocated to common stock	$ 6,352	$ 4,444	$ 12,417	$ 5,932
Weighted average common shares outstanding	12,419,955	12,547,821	12,427,501	12,563,608
Less: Unvested restricted stock awards considered participating securities	(220,866)	(305,016)	(233,475)	(335,392)
Adjusted weighted average common shares used in computing basic EPS	12,199,089	12,242,805	12,194,026	12,228,216
Basic earnings per share	$ 0.52	$ 0.36	$ 1.02	$ 0.49

Earnings Per Common Share (EP59

Earnings Per Common Share (EPS Diluted) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Earnings Per Share, Diluted [Abstract]
Net income allocated to common stock	$ 6,352	$ 4,444	$ 12,417	$ 5,932
Adjusted weighted average common shares used in computing basic EPS	12,199,089	12,242,805	12,194,026	12,228,216
Add: Effect of dilutive stock options	70,900	6,725	61,473	6,550
Adjusted weighted average common shares used in computing diluted EPS	12,269,989	12,249,530	12,255,499	12,234,766
Diluted earnings per share	$ 0.52	$ 0.36	$ 1.01	$ 0.48
Antidilutive securities excluded from computation of earnings per share amount	135,265	132,214	125,166	136,828

Stockholders' Equity (Narrative

Stockholders' Equity (Narratives) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2019	Dec. 31, 2018	May 30, 2017	Jul. 29, 2014
Stock Repurchase [Abstract]
Stock Repurchase Program, Authorized Amount							$ 10,000	$ 15,000
Stock Repurchase Program, Remaining Authorized Repurchase Amount	$ 7,400		$ 7,400
Marlin Business Services Corp. [Member]
Regulatory Capital Requirements Miscellaneous Information [Abstract]
Total stockholders equity (regulatory)	$ 183,437		$ 183,437
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	8.00%		8.00%
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	4.00%		4.00%
Total Risk Based Capital to Risk Weighted Assets	19.33%		19.33%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	6.00%		6.00%
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets	4.50%		4.50%
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets	6.50%		6.50%
Marlin Business Bank [Member]
Regulatory Capital Requirements Miscellaneous Information [Abstract]
Total stockholders equity (regulatory)	$ 150,113		$ 150,113
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	15.00%		15.00%
Tier One Leverage Capital Required for Capital Adequacy to Average Assets	5.00%		5.00%
FDIC Agreement Capital Required To Be Well Capitalized To Risk Weighted Assets	15.00%		15.00%
Total Risk Based Capital to Risk Weighted Assets	16.33%		16.33%
Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	8.00%		8.00%
Common Equity Tier One Risk Based Capital Required For Capital Adequacy To Risk Weighted Assets	6.50%		6.50%
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized To Risk Weighted Assets	6.50%		6.50%
New Capital Conservation Buffer					2.50%	1.875%
Instrument Equity Compensation Plan [Member]
Stock Repurchase [Abstract]
Stock Repurchased During Period, Average Cost Per Share	$ 29.13	$ 25.11	$ 26.09	$ 23.99
Stock Repurchased During Period, Shares	1,121	636	20,422	33,608
2017 Stock Repurchase Plan [Member]
Stock Repurchase [Abstract]
Stock Repurchased During Period, Average Cost Per Share			$ 28.21	$ 25.54
Stock Repurchased During Period, Shares	0		17,725	23,490
2014 Stock Repurchase Plan [Member]
Stock Repurchase [Abstract]
Stock Repurchased During Period, Average Cost Per Share				$ 25.09
Stock Repurchased During Period, Shares	0			58,914

Stockholders' Equity (Regulator

Stockholders' Equity (Regulatory Capital Ratios) (Details)	Jun. 30, 2018USD ($)
Marlin Business Services Corp. [Member]
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier One Leverage Capital	$ 183,437,000
Tier One Leverage Capital Required for Capital Adequacy	43,060,000
Tier One Leverage Capital Required to be Well Capitalized	53,825,000
Common Equity Tier One Risk Based Capital	183,437,000
Common Equity Tier One Risk Based Capital Required For Capital Adequacy	45,673,000
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized	65,971,000
Tier One Risk Based Capital	183,437,000
Tier One Risk Based Capital Required for Capital Adequacy	60,897,000
Tier One Risk Based Capital Required to be Well Capitalized	81,196,000
Total Risk Based Capital	196,160,000
Total Risk Based Capital Required for Capital Adequacy	81,196,000
Total Risk Based Capital Required to be Well Capitalized	$ 101,495,000
Tier One Leverage Capital to Average Assets	17.04%
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	18.07%
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	18.07%
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	19.33%
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	$ 150,113,000
Tier One Leverage Capital Required for Capital Adequacy	51,265,000
Tier One Leverage Capital Required to be Well Capitalized	51,265,000
Common Equity Tier One Risk Based Capital	150,113,000
Common Equity Tier One Risk Based Capital Required For Capital Adequacy	64,733,000
Common Equity Tier One Risk Based Capital Required To Be Well Capitalized	64,733,000
Tier One Risk Based Capital	150,113,000
Tier One Risk Based Capital Required for Capital Adequacy	79,672,000
Tier One Risk Based Capital Required to be Well Capitalized	79,672,000
Total Risk Based Capital	162,600,000
Total Risk Based Capital Required for Capital Adequacy	149,384,000
Total Risk Based Capital Required to be Well Capitalized	$ 99,589,000
Tier One Leverage Capital to Average Assets	14.64%
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	15.07%
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	15.07%
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	16.33%
Total Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets	15.00%
Total Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets	10.00%	[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 ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Stock-based Compensation Arrangements [Line Items]
Equity Compensation Plan, Aggregate Number of Shares Authorized	1,200,000		1,200,000
Equity Compensation Plan, Number of Shares Available for Grant	316,743		316,743
Number of Shares, Stock Options Granted			68,689
Stock-based Compensation Expense	$ 700	$ 600	$ 1,684	$ 1,549
Stock Options Exercised, Number of Shares			909
Tax Benefit from Stock-based Compensation			$ 200	$ 400
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 29.99
Common Stock Closing Price Per Share	$ 29.85		$ 29.85
Stock Options [Member]
Stock-based Compensation Arrangements [Line Items]
Number of Shares, Stock Options Granted			68,689	115,883
Stock-based Compensation Expense	$ 100	$ 100	$ 100	$ 100
Stock Options Exercised, Number of Shares	909	9,163
Stock Options Exercised, Total Intrinsic Value			100	$ 400
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards	$ 800		$ 800
Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Period for Recognition in Years			1 year 7 months
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		1,000,000
Equity Compensation Plan, Number of Shares Available for Grant	279,610		279,610
Stock-based Compensation Expense	$ 200	$ 300	$ 800	$ 1,200
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards	$ 2,600		2,600
Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Period for Recognition in Years	3 years 11 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	$ 500	700	500	800
Stock-based Compensation Expense Due to Performance Acceleration			300	600
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Acceleration	$ 200		200
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Acceleration, Period for Recognition, in Years	10 months
Stock-based Awards Other Than Options, Additional Grants Contingently Issuable	8,533
Stock-based Awards Other than Options, Vested in Period, Total Fair Value	$ 600	400	$ 1,800	2,600
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]
Stock-based Compensation Expense	$ 400	200	$ 700	$ 300
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards	$ 4,200		$ 4,200
Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Period for Recognition in Years	1 year 11 months
Stock-based Awards Other Than Options, Contingent on Performance, Grants in Period			275,842
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Acceleration	$ 1,800		$ 1,800
Total Compensation Cost Not yet Recognized on Nonvested Stock-based Awards, Portion Subject to Acceleration, Period for Recognition, in Years	2 years 1 month
Stock-based Awards Other Than Options, Additional Grants Contingently Issuable			164,533
Stock-based Awards Other than Options, Vested in Period, Total Fair Value			$ 0
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
Share Based Compensation Arrangement By Share Based Payment Award Equity Instruments RSUs Grants In Period Weighted Average Grant Date Fair Value				$ 13.32
Performance-Based and Market-Based RSUs [Member] | Minimum [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years			1 year
Performance-Based and Market-Based RSUs [Member] | Maximum [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years			3 years
Service-Based RSUs [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Grants in Period, Aggregate Grant Date Fair Value	$ 100	$ 0	$ 2,400	$ 2,400
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 28.26
Service-Based RSUs [Member] | Minimum [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years			3 years
Service-Based RSUs [Member] | Maximum [Member]
Stock-based Compensation Arrangements [Line Items]
Stock-based Awards, Vesting Period in Years			4 years

Stock-Based Compensation (Summa

Stock-Based Compensation (Summary of Option Activity) (Details) - $ / shares	6 Months Ended
	Jun. 30, 2018	Jun. 30, 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	(909)
Number of Shares, Forfeited	(2,807)
Number of Shares, Expired	0
Number of Shares Outstanding, End of Period	161,958
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	25.75
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	$ 26.81
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 ($)	6 Months Ended
	Jun. 30, 2018	Dec. 31, 2017
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding, Number of Shares	161,958	96,985
Options Outstanding, Weighted Average Remaining Life (Years)	6 years 2 months
Options Outstanding, Weighted Average Exercise Price	$ 26.81	$ 25.75
Options Outstanding, Aggregate Intrinsic Value	$ 492,000
Options Exercisable, Number of Shares	30,796
Options Exercisable, Weighted Average Remaining Life (Years)	5 years 10 months
Options Exercisable, Weighted Average Exercise Price	$ 25.75
Options Exercisable, Aggregate Intrinsic Value	$ 126,000
$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	93,269
Options Outstanding, Weighted Average Remaining Life (Years)	5 years 10 months
Options Outstanding, Weighted Average Exercise Price	$ 25.75
Options Outstanding, Aggregate Intrinsic Value	$ 382,000
Options Exercisable, Number of Shares	30,796
Options Exercisable, Weighted Average Remaining Life (Years)	5 years 10 months
Options Exercisable, Weighted Average Exercise Price	$ 25.75
Options Exercisable, Aggregate Intrinsic Value	$ 126,000
$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)	6 years 8 months
Options Outstanding, Weighted Average Exercise Price	$ 28.25
Options Outstanding, Aggregate Intrinsic Value	$ 110,000
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	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Stock-based Compensation Arrangements, Restricted Stock, Nonvested [Roll Forward]
Shares Outstanding, Beginning of Period	277,617
Shares, Granted	16,456
Shares, Vested	(67,329)
Shares, Forfeited	(6,905)
Shares Outstanding, End of Period	219,839
Weighted Average Grant-Date Fair Value, Outstanding at Beginning of Period	$ 17.51
Weighted Average Grant-Date Fair Value, Granted	29.99
Weighted Average Grant-Date Fair Value, Vested	14.91
Weighted Average Grant-Date Fair Value, Forfeited	18.89
Weighted Average Grant-Date Fair Value, Outstanding at End of Period	$ 19.2
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	(1,688)
Shares Outstanding, End of Period	191,921
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	25.75
Weighted Average Grant-Date Fair Value, Outstanding at End of Period	17.43
Stock-based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions And Methodology [Abstract]
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	49,463
Shares, Forfeited	(1,775)
Shares, Converted	(8,059)
Shares Outstanding, End of Period	65,469
Weighted Average Grant-Date Fair Value, Outstanding at Beginning of Period	$ 25.63
Weighted Average Grant-Date Fair Value, Granted	28.26
Weighted Average Grant-Date Fair Value, Forfeited	27.24
Weighted Average Grant-Date Fair Value, Converted	25.75
Weighted Average Grant-Date Fair Value, Outstanding at End of Period	$ 27.56

Subsequent Events (Narratives)(

Subsequent Events (Narratives)(Details) - Subsequent Event [Member] - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Sep. 30, 2018	Aug. 02, 2018	Jul. 30, 2018
Subsequent Event [Line Items]
Cash dividend declared on common stock, payable date	Aug. 23, 2018
Cash dividend declared on common stock, date of record	Aug. 13, 2018
Dividends Payable, Amount Per Share		$ 0.14
Dividends Payable		$ 1.7
Asset-backed term securitization			$ 201.7