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Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2013	Mar. 05, 2014	Jun. 30, 2013
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Trading Symbol	PCC
Entity Registrant Name	PMC COMMERCIAL TRUST /TX
Entity Central Index Key	0000908311
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		10,596,220
Entity Public Float			$ 83

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Loans receivable, net:
Commercial mortgage loans receivable	$ 116,175	$ 125,515
SBIC commercial mortgage loans receivable	52,515	47,153
SBA 7(a) loans receivable, subject to secured borrowings	37,839	38,349
SBA 7(a) loans receivable	30,060	27,974
Loans receivable, net	236,589	238,991
Cash and cash equivalents	7,981	1,230
Other assets	8,840	7,486
Total assets	253,410	247,707
Debt:
Secured borrowings-government guaranteed loans	40,427	41,008
SBIC debentures payable	27,500	17,190
Junior Subordinated Notes	27,070	27,070
Revolving credit facility	14,400	11,900
Debt	109,397	97,168
Borrower advances	3,578	5,942
Accounts payable and accrued expenses	3,036	4,078
Dividends payable	1,347	1,293
Total liabilities	117,358	108,481
Commitments and contingencies
Beneficiaries' equity:
Common shares of beneficial interest; authorized 100,000,000 shares of $0.01 par value; 11,132,549 and 11,125,883 shares issued at December 31, 2013 and 2012, respectively; 10,596,220 and 10,589,554 shares outstanding at December 31, 2013 and 2012, respectively	111	111
Additional paid-in capital	153,121	153,072
Net unrealized appreciation of retained interests in transferred assets	287	278
Cumulative net income	175,984	173,917
Cumulative dividends	(189,450)	(184,151)
Beneficiaries' equity before treasury stock	140,053	143,227
Less: Treasury stock; at cost, 536,329 shares at December 31, 2013 and 2012	(4,901)	(4,901)
Total beneficiaries' equity	135,152	138,326
Noncontrolling interests-cumulative preferred stock of subsidiary	900	900
Total equity	136,052	139,226
Total liabilities and equity	$ 253,410	$ 247,707

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2013	Dec. 31, 2012
Statement Of Financial Position [Abstract]
Common shares, par value	$ 0.01	$ 0.01
Common shares, shares authorized	100,000,000	100,000,000
Common shares, shares issued	11,132,549	11,125,883
Common shares, shares outstanding	10,596,220	10,589,554
Treasury stock, shares	536,329	536,329

CONSOLIDATED STATEMENTS OF INCOME (LOSS) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues:
Interest income	$ 14,045	$ 13,896	$ 13,571
Premium income	2,468	1,889	1,450
Other income	1,392	1,280	1,055
Total revenues	17,905	17,065	16,076
Expenses:
Salaries and related benefits	4,300	4,273	4,329
Interest	3,350	3,538	3,693
Transaction costs	2,789
General and administrative	2,603	2,127	2,010
Provision for loan losses, net	1,237	1,934	460
Strategic alternatives		3,870	778
Severance and related benefits		2,114
Total expenses	14,279	17,856	11,270
Income (loss) before income tax provision and discontinued operations, net of tax	3,626	(791)	4,806
Income tax provision	(1,212)	(565)	(114)
Income (loss) from continuing operations	2,414	(1,356)	4,692
Discontinued operations, net of tax	(347)	(823)	(1,045)
Net income (loss)	$ 2,067	$ (2,179)	$ 3,647
Weighted average shares outstanding:
Basic	10,595	10,585	10,570
Diluted	10,597	10,585	10,584
Basic and diluted earnings (loss) per share:
Income (loss) from continuing operations	$ 0.23	$ (0.13)	$ 0.44
Discontinued operations, net of tax	(0.03)	(0.08)	(0.10)
Net income (loss)	$ 0.20	$ (0.21)	$ 0.34

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement Of Income And Comprehensive Income [Abstract]
Net income (loss)	$ 2,067	$ (2,179)	$ 3,647
Change in unrealized appreciation of retained interests in transferred assets:
Net unrealized appreciation (depreciation) arising during period	109	(5)	223
Realized gains included in net income (loss)	(100)	(111)	(105)
Change in net unrealized appreciation of retained interests in transferred assets	9	(116)	118
Comprehensive income (loss)	$ 2,076	$ (2,295)	$ 3,765

- Definition

This item represents the net total realized and unrealized gain (loss) included in earnings for the period as a result of selling or holding marketable securities categorized as trading, available-for-sale, or held-to-maturity, including the unrealized holding gain (loss) of held-to-maturity securities transferred to the trading security category and the cumulative unrealized gain (loss) which was included in other comprehensive income (a separate component of shareholders' equity) for available-for-sale securities transferred to trading securities during the period. Additionally, this item would include any gains (losses) realized during the period from the sale of investments accounted for under the cost method of accounting and losses recognized for other than temporary impairments (OTTI) of the subject investments.

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=6518256

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 230
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-Section 45
-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 944
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-Section S99
-Paragraph 1
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-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

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-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Other Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6519514

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
-Number 210
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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+ Details

CONSOLIDATED STATEMENTS OF EQUITY - USD ($) $ in Thousands	Total	Common Shares of Beneficial Interest Outstanding [Member]	Additional Paid-in Capital [Member]	Net Unrealized Appreciation of Retained Interests in Transferred Assets [Member]	Cumulative Net Income [Member]	Cumulative Dividends [Member]	Treasury Stock [Member]	Cumulative Preferred Stock of Subsidiary [Member]
Beginning Balances at Dec. 31, 2010	$ 150,560	$ 111	$ 152,756	$ 276	$ 172,449	$ (171,031)	$ (4,901)	$ 900
Beginning Balances, shares at Dec. 31, 2010		10,559,554
Net unrealized appreciation (depreciation)	118			118
Share-based compensation expense	178		178
Share-based compensation expense, shares		15,000
Dividends ($0.64, $0.60 and $0.50 per share for the period ended December 31, 2011, 2012 and 2013, respectively)	(6,767)					(6,767)
Net income	3,647				3,647
Ending Balances at Dec. 31, 2011	147,736	$ 111	152,934	394	176,096	(177,798)	(4,901)	900
Ending Balances, shares at Dec. 31, 2011		10,574,554
Net unrealized appreciation (depreciation)	(116)			(116)
Share-based compensation expense	138		138
Share-based compensation expense, shares		15,000
Dividends ($0.64, $0.60 and $0.50 per share for the period ended December 31, 2011, 2012 and 2013, respectively)	(6,353)					(6,353)
Net income	(2,179)				(2,179)
Ending Balances at Dec. 31, 2012	$ 139,226	$ 111	153,072	278	173,917	(184,151)	(4,901)	900
Ending Balances, shares at Dec. 31, 2012	10,589,554	10,589,554
Net unrealized appreciation (depreciation)	$ 9			9
Share-based compensation expense	49		49
Share-based compensation expense, shares		6,666
Dividends ($0.64, $0.60 and $0.50 per share for the period ended December 31, 2011, 2012 and 2013, respectively)	(5,299)					(5,299)
Net income	2,067				2,067
Ending Balances at Dec. 31, 2013	$ 136,052	$ 111	$ 153,121	$ 287	$ 175,984	$ (189,450)	$ (4,901)	$ 900
Ending Balances, shares at Dec. 31, 2013	10,596,220	10,596,220

- Definition

+ References + Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

CONSOLIDATED STATEMENTS OF EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Dividends per share	$ 0.500
Cumulative Dividends [Member]
Dividends per share	$ 0.50	$ 0.60	$ 0.64

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:
Net income (loss)	$ 2,067	$ (2,179)	$ 3,647
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Impairment losses	135	341	887
Net losses (gains) on sales of real estate	16	19	(532)
Deferred income taxes	155	(218)	(369)
Provision for loan losses, net	1,237	1,934	460
Allowance for accounts receivable	29	170
Unrealized premium adjustment	1,071	1,431	1,441
Amortization and accretion, net	(360)	(153)	(135)
Share-based compensation	49	138	178
Capitalized loan origination costs	(264)	(348)	(260)
Loans funded, held for sale	(24,722)	(26,125)	(26,350)
Proceeds from sale of guaranteed loans	23,687	18,473	15,774
Principal collected on loans	2,049	740	1,812
Loan fees remitted, net	(62)	(73)	(81)
Change in operating assets and liabilities:
Borrower advances	(2,364)	2,079	401
Accounts payable and accrued expenses	(1,012)	1,982	(639)
Other assets	(284)	14	(296)
Net cash provided by (used in) operating activities	1,427	(1,775)	(4,062)
Cash flows from investing activities:
Loans funded	(31,409)	(28,036)	(12,002)
Principal collected on loans receivable	26,512	27,822	19,661
Principal collected on retained interests in transferred assets	88	107	132
Purchase of furniture, fixtures, and equipment	(10)	(33)	(31)
Proceeds from sales of real estate owned, net	1,736	716	415
Proceeds from unconsolidated subsidiary			1,373
Release of restricted cash and cash equivalents, net		2,233	3,553
Net cash provided by (used in) investing activities	(3,083)	2,809	13,101
Cash flows from financing activities:
Proceeds from (repayment of) revolving credit facility, net	2,500	(5,900)	4,000
Proceeds from issuance of SBIC debentures	14,500	4,000	5,000
Payment of principal on SBIC debentures and structured notes payable	(4,190)	(5,265)	(16,893)
Proceeds from secured borrowings-government guaranteed loans	3,293	8,498	11,639
Payment of principal on secured borrowings-government guaranteed loans	(2,049)	(740)	(1,812)
Payment of borrowing costs	(402)	(147)	(326)
Payment of dividends	(5,245)	(6,752)	(6,787)
Net cash provided by (used in) financing activities	8,407	(6,306)	(5,179)
Net increase (decrease) in cash and cash equivalents	6,751	(5,272)	3,860
Cash and cash equivalents, beginning of year	1,230	6,502	2,642
Cash and cash equivalents, end of year	$ 7,981	$ 1,230	$ 6,502

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2013
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 1. Summary of Significant Accounting Policies: *Business* PMC Commercial Trust (“PMC Commercial” or together with its wholly-owned subsidiaries, “we,” “us” or “our”) was organized in 1993 as a Texas real estate investment trust (“REIT”). Our common shares of beneficial interest (“Common Shares”) are traded on the NYSE MKT (symbol “PCC”). We primarily obtain income from the yield and other related fee income earned on our investments from our lending activities. These investments have principally been in the hospitality industry. *Principles of Consolidation* The accompanying consolidated financial statements have been prepared by management in accordance with U.S. generally accepted accounting principles (“GAAP”). We consolidate entities that we control as well as variable interest entities (“VIEs”) for which we are the primary beneficiary. A VIE is an entity for which control is achieved through means other than voting rights. An entity should consolidate a VIE if that entity will absorb a majority of the VIE’s expected losses, receive a majority of the VIE’s expected residual returns, or both. To the extent we do not have a majority voting interest, we use the equity method to account for investments for which we have the ability to exercise significant influence over operating and financial policies. Consolidated net income includes our share of the net earnings of any VIE for which we are not the primary beneficiary. All material intercompany balances and transactions have been eliminated. During 2005, PMC Commercial issued notes payable (the “Junior Subordinated Notes”) of $27,070,000 due March 30, 2035 to a special purpose subsidiary deemed to be a VIE and recorded our investment in the VIE of $820,000. As a result, our exposure related to the Junior Subordinated Notes is $26,250,000. The Junior Subordinated Notes, included in our consolidated balance sheets, are subordinated to PMC Commercial’s existing debt. Since PMC Commercial is not considered to be the primary beneficiary, the VIE is not consolidated in PMC Commercial’s financial statements and the equity method is used to account for our investment in the VIE. *Loans Receivable, net* We primarily originate loans to small businesses collateralized by first liens on the real estate of the related business. Loans receivable are carried at their unamortized principal balance less net loan origination fees, discounts and loan loss reserves. For loans originated under the Small Business Administration’s (“SBA”) 7(a) Guaranteed Loan Program (“SBA 7(a) Program”) upon sale of the SBA guaranteed portion of the loans which are accounted for as sales, the unguaranteed portion of the loan retained by us is valued on a fair value basis and a discount (the “Retained Loan Discount”) is recorded as a reduction in basis of the retained portion of the loan. We have a quarterly review process to identify and evaluate potential exposure to loan losses. Loans that require specific identification review are identified based on one or more negative characteristics including, but not limited to, non-payment or lack of timely payment of principal and/or interest, non-payment or lack of timely payment of property taxes for an extended period of time, deterioration of the physical property (our collateral), insurance defaults and/or franchise defaults. The specific identification evaluation begins with an evaluation of the estimated fair value of the loan. In determining estimated fair value, management utilizes the present value of the expected future cash flows discounted at the loan’s effective interest rate and/or an estimation of underlying collateral values using appraisals, broker price opinions, tax assessed values and/or revenue analysis. Management uses appraisals as tools in conjunction with other determinants of collateral value to estimate collateral values, not as the sole determinant of value. The property valuation takes into consideration current information on property values in general and value changes in commercial real estate and/or hospitality properties. The probability of liquidation is then determined. These probability determinations include macroeconomic factors, the location of the property and economic environment where the property is located, industry specific factors relating primarily to the hospitality industry, our historical experience with similar borrowers and/or individual borrower or collateral characteristics, and in certain circumstances, the strength of the guarantors. The liquidation probability is then applied to the identified loss exposure to determine the general or specific reserve for that loan and the ultimate determination as to whether it is considered impaired. The general loan loss reserve is established when available information indicates that it is probable a loss has occurred in the portfolio and the amount of the loss can be reasonably estimated. Significant judgment is required in determining the general loan loss reserve, including estimates of the likelihood of default and the estimated fair value of the collateral. The general loan loss reserve includes those loans which may have negative characteristics which have not yet become known to us. In addition to the reserves established on loans not considered impaired that have been evaluated under a specific evaluation, the general loan loss reserve uses a consistent methodology to determine a loss percentage to be applied to outstanding loan balances. These loss percentages are based on many factors, primarily cumulative and recent loss history, general economic conditions and more specifically current trends in the limited service hospitality industry. *Real Estate Owned (“REO”)* REO consists of properties acquired by foreclosure in partial or total satisfaction of non-performing loans. REO acquired in satisfaction of a loan is recorded at estimated fair value less estimated costs to sell the property at the date of foreclosure. Any excess of the carrying value of the loan over the estimated fair value of the property less estimated costs to sell is charged-off to the loan loss reserve when title to the property is obtained. Any excess of the estimated fair value of the property less estimated costs to sell and the carrying value of the loan is recorded as gain on foreclosure within discontinued operations when title to the property is obtained. Subsequent to foreclosure, REO is valued at the lower of cost or market. We have a quarterly review process to identify and evaluate potential exposure to impairment losses on our REO. This evaluation uses management’s judgment of the estimated fair value of our REO. Adjustments to the carrying value are generally based on management’s assessment of the appraised value of the property, operating statistics to the extent available and/or discussions with potential purchasers and third-party brokers and are recorded as impairment losses in discontinued operations on our consolidated statements of income (loss). REO is included in other assets on our consolidated balance sheets. *Cash and Cash Equivalents* We generally consider all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Generally, we maintain cash and cash equivalents in accounts in excess of federally insured limits with a financial institution. We regularly monitor the financial institution and do not believe a significant credit risk is associated with the deposits in excess of federally insured amounts. *Deferred Borrowing Costs* Costs incurred in connection with the issuance of debt are capitalized and are being amortized to expense over the life of the related obligation using the effective interest method. Deferred borrowing costs are included in other assets on our consolidated balance sheets. *Borrower Advances* In general, as part of the monitoring process to verify that the borrowers’ cash equity is utilized for its intended purpose, we receive deposits from our borrowers and release funds upon presentation of appropriate documentation. Funds held on behalf of borrowers are included as a liability on the consolidated balance sheets. *Revenue Recognition Policies* Interest Income Interest income includes interest earned on loans and our short-term investments and the amortization of net loan origination fees and discounts. Interest income on loans is accrued as earned with the accrual of interest suspended when the related loan becomes a non-accrual loan. A loan receivable is generally classified as non-accrual (a “Non-Accrual Loan”) if (1) it is past due as to payment of principal or interest for a period of 60 days or more, (2) any portion of the loan is classified as doubtful or is charged-off or (3) if the repayment in full of the principal and/or interest is in doubt. Generally, loans are charged-off when management determines that we will be unable to collect any remaining amounts due under the loan agreement, either through liquidation of collateral or other means. Interest income on a Non-Accrual Loan is recognized on either the cash basis or the cost recovery basis. Origination fees and direct loan origination costs, net, are deferred and recognized as an adjustment of yield over the life of the related loan receivable using the effective interest method. Direct origination costs include broker fees paid, if any, and capitalization of allocated payroll costs in originating the loan. For loans recorded with a Retained Loan Discount, these discounts are recognized as an adjustment of yield over the life of the related loan receivable using the effective interest method. Premium Income We sell the government guaranteed portion of our SBA 7(a) Program loans to investors (“Secondary Market Loan Sales”). These government guaranteed portions may be sold for (1) a cash premium and the minimum 1% SBA required servicing spread, (2) future servicing spread greater than 1% and no cash premium or (3) future servicing spread greater than 1% and a 10% cash premium. The government guaranteed portion of loans sold for a cash premium and the minimum 1% SBA required servicing spread are recorded as sales (i.e., we record premium income). Premium income represents the difference between the fair value attributable to the sale of the government guaranteed portion of a loan originated under the SBA 7(a) Program for a cash premium and the SBA required 1% servicing spread and the principal balance (cost) allocated to the loan. Other Income Other income consists primarily of servicing income, prepayment fees, income from retained interests in transferred assets and other loan related income. Servicing income represents the fees we receive for servicing the sold portion of our SBA 7(a) Program loans and is recognized as revenue when the services are performed. Prepayment fees are recognized as revenue when loans are prepaid and the fee is received. Income from retained interests in transferred assets represents the accretion (recognized using the effective interest method) on our retained interests which is determined based on estimates of future cash flows. Other loan related fees, including late fees, are recognized as revenue when chargeable, assuming collectibility is reasonably assured. *Advertising Costs* We expense advertising costs as incurred. Advertising expense, included in general and administrative expenses on our consolidated income statements, was $145,000, $136,000 and $85,000 during 2013, 2012 and 2011, respectively. *Income Taxes* We have elected to be taxed as a REIT under the provisions of the Internal Revenue Code of 1986, as amended (the “Code”). To the extent we qualify for taxation as a REIT, we generally will not be subject to a Federal corporate income tax on our taxable income that is distributed to our shareholders. We may, however, be subject to certain Federal excise taxes and state and local taxes on our income and property. If PMC Commercial fails to qualify as a REIT in any taxable year, it will be subject to Federal income taxes at regular corporate rates (including any applicable alternative minimum tax) and will not be able to qualify as a REIT for four subsequent taxable years. In order to remain qualified as a REIT under the Code, we must satisfy various requirements in each taxable year, including, among others, limitations on share ownership, asset diversification, sources of income, and the distribution of at least 90% of our taxable income within the specified time in accordance with the Code. PMC Commercial has wholly-owned taxable REIT subsidiaries (“TRS’s”) which are subject to Federal income taxes. The income generated from the taxable REIT subsidiaries is taxed at normal corporate rates. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. We have established a policy on classification of penalties and interest related to audits of our Federal and state income tax returns. If incurred, our policy for recording interest and penalties associated with audits will be to record such items as a component of income (loss) before income tax provision and discontinued operations. Penalties, if incurred, will be recorded in general and administrative expense and interest paid or received will be recorded in interest expense or interest income, respectively, in the consolidated statements of income (loss). *Secondary Market Loan Sales* For loans originated under the SBA 7(a) Program upon sale of the SBA guaranteed portion of the loans which are accounted for as sales, the future servicing fees to be earned and the Retained Loan Discount are initially valued on a fair value basis. A servicing asset is recorded, included in other assets in our consolidated balance sheets, representing the valuation of the future servicing fees. The initial fair value of our servicing asset and Retained Loan Discount is determined based on estimates of the present value of future cash flows. This determination uses assumptions including the weighted average life of the underlying loan and a current discount rate. The discount rates used ranged from 11.7% to 12.4% during 2013 and from 11.6% to 12.1% during 2012. The weighted average life of the loan is typically assumed to be five years. No credit losses are assumed since the SBA has guaranteed the principal on these loans. We are required to permanently treat certain of the proceeds received from legally sold portions of loans (those loans sold solely for excess spread and those sold for a cash premium and excess spread) as secured borrowings (a liability on our consolidated balance sheet) for the life of the loan. To the extent secured borrowings include cash premiums, these premiums are amortized as a reduction to interest expense over the life of the loan using the effective interest method and any remaining balance is fully amortized when the loan is repaid in full. For cash flow presentation purposes, proceeds from the sales of the government guaranteed portions of our SBA 7(a) Program loans for cash premiums and the minimum 1% SBA required servicing spread are treated as operating activities. Proceeds from the sales of the government guaranteed portions of our SBA 7(a) Program loans for future servicing spreads greater than 1% and no cash premium or future servicing spreads greater than 1% and a 10% cash premium are treated as financing activities. *Earnings (Loss) per Share (“EPS”)* EPS is computed by dividing net income (loss) by the weighted-average number of shares outstanding. Diluted EPS includes the dilutive effect, if any, of share-based compensation awards. *Distributions to Shareholders* Distributions to shareholders are recorded on the ex-dividend date. *Share-Based Compensation Plans* We have options outstanding and issue restricted shares under share-based compensation plans described more fully in Note 16. We use fair value recognition provisions to account for all awards granted, modified or settled. *Use of Estimates* The preparation of financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from our estimates. Our most sensitive estimates involve determination of loan loss reserves and valuation of our real estate owned.

Reclassifications	12 Months Ended
Reclassifications	Dec. 31, 2013
Equity [Abstract]
Reclassifications	Note 2. Reclassifications: Certain prior period amounts have been reclassified to conform with the current period presentation. These reclassifications had no effect on previously reported net income (loss) or cash flows.

- Definition

The entire disclosure for any adjustments made during the period to avoid double counting in comprehensive income items displayed as part of net income that also had been displayed as part of other comprehensive income in that period or earlier periods. These adjustments include reclassifications to net income of items in accumulated comprehensive income, such as deferred gains or losses on qualifying hedges when hedged item reported in net income, holding gains or losses on available-for-sale securities transferred into trading category, unrealized holding gains or losses on debt securities transferred from held-to-maturity category into available-for-sale category and accumulated translation adjustment attributable to foreign subsidiary or investment in foreign entity upon sale or liquidation.

+ References + Details

Merger	12 Months Ended
Merger	Dec. 31, 2013
Business Combinations [Abstract]
Merger	Note 3. Merger: On July 8, 2013, PMC Commercial entered into a merger agreement with CIM Urban REIT, LLC (“CIM REIT”) and subsidiaries of the respective parties. CIM REIT is a private commercial REIT. The merger and other transactions were unanimously approved by both PMC Commercial’s Board of Trust Managers and CIM REIT’s Director. On February 11, 2014, PMC Commercial shareholders approved certain transactions contemplated by the merger agreement. The merger is anticipated to be completed no later than March 31, 2014 based upon the satisfaction or waiver of all conditions to the merger. Subsequent to completion of the merger, our Common Shares will be traded on the NASDAQ Global Market (symbol “PMCT”). Pursuant to the merger agreement, an affiliate of CIM REIT will receive approximately 22.0 million newly-issued PMC Commercial Common Shares and approximately 65.0 million newly-issued PMC Commercial preferred shares of beneficial interest. Each preferred share will be convertible into seven Common Shares, resulting in the issuance of an aggregate of approximately 477.2 million Common Shares in the merger and other transactions after the conversion representing approximately 97.8% of PMC Commercial’s outstanding shares. All Common Shares that were outstanding immediately prior to the transactions will remain outstanding following the merger and related transactions. In addition, PMC Commercial shareholders of record at the close of the business day prior to the closing of the transactions will receive a special cash dividend of $5.50 per Common Share plus that pro-rata portion of our regular quarterly cash dividend accrued through the closing date of the merger payable ten business days following the completion of the merger.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Section 50
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 805
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Loans Receivable, net

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Loans Receivable, net

Note 4. Loans Receivable, net:

Loans receivable, net, consisted of the following:


	December 31,
	2013		2012
	(In thousands)
Commercial mortgage loans	$	119,030	$	128,401
SBIC commercial mortgage loans		52,848		47,621
SBA 7(a) loans, subject to secured borrowings		37,403		37,909
SBA 7(a) loans		30,325		28,196

Total loans receivable		239,606		242,127
Add/(deduct):
Deferred capitalized costs, net		267		277
Loan loss reserves		(3,284)		(3,413)

Loans receivable, net	$	236,589	$	238,991

Commercial mortgage loans

Represents the loans held by the parent company, PMC Commercial Trust.

SBIC commercial mortgage loans

Represents loans of our Small Business Investment Company (“SBIC”) subsidiaries.

SBA 7(a) loans, subject to secured borrowings

Represents the government guaranteed portion of loans which were sold with the proceeds received from the sale reflected as secured borrowings – government guaranteed loans (a liability on our consolidated balance sheet). There is no credit risk associated with these loans since the SBA has guaranteed payment of the principal; therefore, no loan loss reserves are recorded on the $37.4 million and $37.9 million, respectively, of government guaranteed portions of these SBA 7(a) loans included in loans receivable at December 31, 2013 and 2012.

SBA 7(a) loans

Represents the non-government guaranteed retained portion of loans originated under the SBA 7(a) Program and the government guaranteed portion of loans that have not yet been fully funded or sold. The balance is net of Retained Loans Discounts of $2.7 million and $2.1 million at December 31, 2013 and 2012, respectively.

Concentration Risks

We have certain concentrations of investments. Substantially all of our revenue is generated from loans collateralized by hospitality properties. At December 31, 2013, our loans were 95% concentrated in the hospitality industry. Any economic factors that negatively impact the hospitality industry, including recessions, depressed commercial real estate markets, travel restrictions, bankruptcies or other political or geopolitical events, could have a material adverse effect on our financial condition and results of operations.

At December 31, 2013 and 2012, 13% and 15%, respectively, of our loans were collateralized by properties in Texas. No other state had a concentration of 10% or greater of our loans receivable at December 31, 2013 or 2012. A decline in economic conditions in any state in which we have a concentration of investments could have a material adverse effect on our financial condition and results of operations.

Aging

The following tables represent an aging of our Loans Receivable Subject To Credit Risk (loans receivable less SBA 7(a) loans, subject to secured borrowings, as the SBA has guaranteed payment of principal on these loans). Balances are prior to loan loss reserves and deferred capitalized costs, net.


December 31, 2013
Category	Totals			Commercial Mortgage Loans			SBA 7(a) Loans
	(Dollars in thousands)
Current (1)	$	199,307	98.5%	$	169,570	98.6%	$	29,737	98.1%
Between 29 and 59 days delinquent (2)		1,556	0.8%		968	0.6%		588	1.9%
Between 60 and 89 days delinquent		-	-		-	-		-	-
Over 89 days delinquent (3)		1,340	0.7%		1,340	0.8%		-	-

	$	202,203	100.0%	$	171,878	100.0%	$	30,325	100.0%

(1)

Includes $5.8 million of commercial mortgage loans classified as troubled debt restructurings which are current at December 31, 2013 based on revised note terms.

(2)

Includes a $1.0 million loan classified as a troubled debt restructuring.

(3)

Loan is classified as a troubled debt restructuring.


December 31, 2012
Category	Totals			Commercial Mortgage Loans			SBA 7(a) Loans
	(Dollars in thousands)
Current (1)	$	198,282	97.1%	$	170,429	96.8%	$	27,853	98.8%
Between 29 and 59 days delinquent		2,824	1.4%		2,482	1.4%		342	1.2%
Between 60 and 89 days delinquent		1	-		-	-		1	-
Over 89 days delinquent (2)		3,111	1.5%		3,111	1.8%		-	-

	$	204,218	100.0%	$	176,022	100.0%	$	28,196	100.0%

(1)

Includes $7.6 million of commercial mortgage loans classified as troubled debt restructurings which were current at December 31, 2012 based on revised note terms.

(2)

Includes $2.3 million of loans classified as troubled debt restructurings.

(3)

Loans were classified as troubled debt restructurings.

Loan Loss Reserves

Management closely monitors our loans which require evaluation for loan loss reserves based on specific identification metrics which are classified into three categories: Doubtful, Substandard and Other Assets Especially Mentioned (“OAEM”) (together “Specific Identification Loans”). Loans classified as Doubtful are generally loans which are not complying with their contractual terms, the collection of the balance of the principal is considered impaired and on which the fair value of the collateral is less than the remaining unamortized principal balance. These loans are typically placed on non-accrual status and are generally in the foreclosure process. Loans classified as Substandard are generally those loans that are either not complying or had previously not complied with their contractual terms and have other credit weaknesses which may make payment default or principal exposure likely but not yet certain. Loans classified as OAEM are generally loans for which the credit quality of the borrowers has temporarily deteriorated. Typically the borrowers are current on their payments; however, they may be delinquent on their property taxes, insurance, or franchise fees or may be under agreements which provide for interest only payments during a short period of time.

Management has classified our Loans Receivable Subject To Credit Risk as follows (balances represent our investment in the loans prior to loan loss reserves and deferred capitalized costs, net):


	December 31, 2013
	Totals		%		Commercial Mortgage Loans		%		SBA 7(a) Loans		%
	(Dollars in thousands)
Satisfactory	$	190,245		94.1%	$	161,424		93.9%	$	28,821		95.0%
OAEM		4,144		2.0%		3,862		2.2%		282		0.9%
Substandard		5,484		2.7%		4,284		2.5%		1,200		4.0%
Doubtful		2,330		1.2%		2,308		1.4%		22		0.1%

	$	202,203		100.0%	$	171,878		100.0%	$	30,325		100.0%


	December 31, 2012
	Totals		%		Commercial Mortgage Loans		%		SBA 7(a) Loans		%
	(Dollars in thousands)
Satisfactory	$	187,749		92.0%	$	159,994		90.9%	$	27,755		98.5%
OAEM		81		-		-		-		81		0.3%
Substandard		13,043		6.4%		12,917		7.3%		126		0.4%
Doubtful		3,345		1.6%		3,111		1.8%		234		0.8%

	$	204,218		100.0%	$	176,022		100.0%	$	28,196		100.0%

Our provision for loan losses (excluding reductions and recoveries of loan losses) as a percentage of our weighted average Loans Receivable Subject To Credit Risk was 0.83% and 1.25% during 2013 and 2012, respectively. Whenever our borrowers experience significant operating difficulties and we are forced to liquidate the collateral underlying the loan, future losses may be substantial.

During the five-year period ended December 31, 2013, our aggregate provision for loan losses, net, was approximately $5.3 million or 53 basis points per year based on the five-year average of our Loans Receivable Subject To Credit Risk. Our total loan loss reserves as a percentage of our weighted average Loans Receivable Subject To Credit Risk were 1.62% at December 31, 2013.

The activity in our loan loss reserves was as follows:


	Year Ended December 31, 2013
	Total		Commercial Mortgage Loans		SBA 7(a) Loans
	(In thousands)
Balance, beginning of year	$	3,413	$	2,850	$	563
Provision for loan losses		1,679		1,365		314
Reduction of loan losses		(442)		(438)		(4)
Principal balances written-off, net		(1,366)		(1,147)		(219)

Balance, end of year	$	3,284	$	2,630	$	654


	Year Ended December 31, 2012
	Total		Commercial Mortgage Loans		SBA 7(a) Loans
	(In thousands)
Balance, beginning of year	$	1,812	$	1,329	$	483
Provision for loan losses		2,505		2,219		286
Reduction of loan losses		(104)		(70)		(34)
Recoveries		(467)		(467)		-
Principal balances written-off		(333)		(161)		(172)

Balance, end of year	$	3,413	$	2,850	$	563

Recoveries represent cash proceeds from collections on personal loan guarantees to the extent there is a deficiency after foreclosure of the real property collateral and to the extent cash received does not exceed realized losses taken on the property.


	Year Ended December 31, 2011
	Total		Commercial Mortgage Loans		SBA 7(a) Loans
	(In thousands)
Balance, beginning of year	$	1,609	$	1,303	$	306
Provision for loan losses		826		429		397
Reduction of loan losses		(366)		(342)		(24)
Principal balances written-off		(257)		(61)		(196)

Balance, end of year	$	1,812	$	1,329	$	483

Impaired Loan Data

Information on those loans considered to be impaired was as follows:


	At December 31, 2013
	Total		Commercial Mortgage Loans		SBA 7(a) Loans
	(In thousands)
Impaired loans requiring reserves (1)	$	3,748	$	3,725	$	23
Impaired loans expected to be fully recoverable (1)		4,340		4,340		-

Total impaired loans (2)	$	8,088	$	8,065	$	23


Loan loss reserves	$	1,406	$	1,385	$	21


	At December 31, 2012
	Total		Commercial Mortgage Loans		SBA 7(a) Loans
	(In thousands)
Impaired loans requiring reserves (1)	$	10,927	$	10,049	$	878
Impaired loans expected to be fully recoverable (1)		2,244		2,123		121

Total impaired loans (3)	$	13,171	$	12,172	$	999


Loan loss reserves	$	1,535	$	1,382	$	153


	At December 31, 2011
	Total		Commercial Mortgage Loans		SBA 7(a) Loans
	(In thousands)
Impaired loans requiring reserves (1)	$	7,411	$	7,027	$	384
Impaired loans expected to be fully recoverable (1)		846		689		157

Total impaired loans (4)	$	8,257	$	7,716	$	541


Loan loss reserves	$	563	$	372	$	191

(1)

Balances represent our recorded investment including loans classified as troubled debt restructurings.

(2)

The unpaid principal balance of our impaired commercial mortgage loans was $8,534,000 at December 31, 2013. The unpaid principal balance of our impaired SBA 7(a) loans (excluding the government guaranteed portion) was $150,000 at December 31, 2013.

(3)

The unpaid principal balance of our impaired commercial mortgage loans was $12,704,000 at December 31, 2012. The unpaid principal balance of our impaired SBA 7(a) loans (excluding the government guaranteed portion) was $362,000 at December 31, 2012.

(4)

The unpaid principal balance of our impaired commercial mortgage loans was $7,940,000 at December 31, 2011. The unpaid principal balance of our impaired SBA 7(a) loans (excluding the government guaranteed portion) was $593,000 at December 31, 2011.


	Year Ended December 31, 2013
	Total		Commercial Mortgage Loans		SBA 7(a) Loans
	(In thousands)
Average impaired loans	$	11,121	$	10,042	$	1,079


Interest income on impaired loans	$	388	$	348	$	40


	Year Ended December 31, 2012
	Total		Commercial Mortgage Loans		SBA 7(a) Loans
	(In thousands)
Average impaired loans	$	9,895	$	9,116	$	779


Interest income on impaired loans	$	372	$	359	$	13


	Year Ended December 31, 2011
	Total		Commercial Mortgage Loans		SBA 7(a) Loans
	(In thousands)
Average impaired loans	$	8,176	$	7,610	$	566


Interest income on impaired loans	$	290	$	271	$	19

Our recorded investment in Non-Accrual Loans at December 31, 2013 of $1,336,000 was comprised of one commercial mortgage loan. Our recorded investment in Non-Accrual Loans at December 31, 2012 of $5,768,000 was comprised of an $855,000 SBA 7(a) Program loan and $4,913,000 of commercial mortgage loans. Included within the non-accrual SBA 7(a) Program loan at December 31, 2012 was the government guaranteed portion of $634,000 (i.e., the loan had a related secured borrowing as it was sold as a hybrid) on which we had no credit loss exposure. We did not have any loans receivable past due 90 days or more which were accruing interest at December 31, 2013 or 2012.

Detailed information on our troubled debt restructurings was as follows at December 31, 2013 and 2012:


	December 31, 2013
	Commercial Mortgage Loans
	Recorded Investment		Unpaid Principal Balance
	(In thousands)
Troubled debt restructurings requiring reserves	$	3,716	$	4,148
Troubled debt restructurings without reserves		4,334		4,386

Total troubled debt restructurings	$	8,050	$	8,534


Number of loans		6


Loan loss reserves	$	1,385


	December 31, 2012
	Commercial Mortgage Loans				SBA 7(a) Loan
	Recorded Investment		Unpaid Principal Balance		Recorded Investment		Unpaid Principal Balance
	(In thousands)
Troubled debt restructurings requiring reserves (1)	$	10,049	$	10,531	$	854	$	846
Troubled debt restructurings without reserves		2,123		2,172		-		-

Total troubled debt restructurings	$	12,172	$	12,703	$	854	$	846


Number of loans		8				1


Loan loss reserves	$	1,382			$	130

(1)

The SBA 7(a) loan recorded investment and unpaid principal balance included the government guaranteed portion of $634,000 on which we had no credit loss exposure. This loan was no longer complying with its modified terms, including lack of required payments.

Our troubled debt restructurings include loans with a recorded investment at December 31, 2013 of $3.4 million which were modified voluntarily under agreements to allow extended interest only periods instead of the principal and interest payments required by the notes. In addition, loans with a recorded investment at December 31, 2013 of $2.7 million were modified involuntarily through Chapter 11 bankruptcy proceedings. The bankruptcy plans were confirmed with modified terms including interest only and amortization periods or modification of timing of payments combined with interest rate adjustments. Of our troubled debt restructurings, loans with a recorded investment of $5.1 million are no longer complying with their modified terms, including lack of required payments at December 31, 2013. A payment default is defined as a payment that becomes at least 30 days past due after the date the loan was restructured and/or non-payment or lack of timely payment of other loan related obligations such as real estate taxes.

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

Other Assets

12 Months Ended

Dec. 31, 2013

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Other Assets

Note 5. Other Assets:

Other assets consisted of the following:


	December 31,
	2013		2012
	(In thousands)
Servicing asset, net	$	1,559	$	1,261
Deferred borrowing costs, net		1,526		1,218
Deferred tax asset, net		1,471		1,626
Real estate owned		1,446		739
Investment in VIE		820		820
Interest receivable		718		620
Retained interests in transferred assets		694		773
Prepaid expenses and deposits		287		330
Other		319		99

	$	8,840	$	7,486

Debt

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Debt

Note 6. Debt:

Information on our debt was as follows:


	At December 31,				Weighted Average Coupon Rate at December 31,
	2013		2012		2013		2012
	(Dollars in thousands, except footnotes)

Secured borrowings - government guaranteed loans:
Loans sold for a premium and excess spread - principal	$	31,695	$	32,062		4.03%		4.09%
Loans sold for a premium and excess spread - deferred premiums		3,024		3,099		-		-
Loans sold for excess spread		5,708		5,847		1.58%		1.58%

		40,427		41,008

Junior subordinated notes		27,070		27,070		3.50%		3.61%
Debentures payable		27,500		17,190		3.87%		4.47%
Revolving credit facility (1)		14,400		11,900		2.75%		2.30%

Debt	$	109,397	$	97,168

(1)

Proceeds on the revolving credit facility were $70,200,000, $48,300,000 and $41,800,000 during the years ended December 31, 2013, 2012 and 2011, respectively. Repayments on the revolving credit facility were $67,700,000, $54,200,000 and $37,800,000 during the years ended December 31, 2013, 2012 and 2011, respectively.

Secured borrowings – government guaranteed loans

Secured borrowings – government guaranteed loans represents sold SBA 7(a) Program loans which are treated as secured borrowings if the loans were sold solely for excess spread or if the loans were sold for excess spread and a cash premium of 10%. To the extent secured borrowings include cash premiums, these premiums are included in secured borrowings and amortized as a reduction to interest expense over the life of the loan using the effective interest method and fully amortized when the loan is repaid in full.

Junior subordinated notes

The Junior Subordinated Notes bear interest at a floating rate which resets on a quarterly basis at the 90-day LIBOR plus 3.25%. The Junior Subordinated Notes may be redeemed at par at our option. Interest payments are due on a quarterly basis.

Debentures payable

Debentures represent amounts due to the SBA and have semi-annual interest only payments until maturity. Our SBIC subsidiaries issued a total of $6.0 million of debentures in March 2013 at an interest rate of 2.35% plus an annual fee of 0.515% and a total of $8.5 million of debentures in August 2013 at an interest rate of 3.64% plus an annual fee of 0.76%. We repaid $4.2 million of debentures which matured on September 1, 2013. The debentures originally matured in 10 years and required semi-annual interest only payments until maturity. Our debentures were repaid during February 2014 using cash on hand and our revolving credit facility.

Revolving credit facility and new term note

PMC Commercial has a revolving credit facility with credit availability up to $40 million which matures on June 30, 2015. We are charged interest on the balance outstanding under the revolving credit facility at our election of either the prime rate of the lender less 50 basis points or the 30-day LIBOR plus 2%. In addition, we are charged an unused fee equal to 37.5 basis points computed based on our daily available balance. The credit facility requires us to meet certain covenants. We have a minimum net worth covenant ($132.0 million) within our credit facility that may limit our ability to pay dividends. At December 31, 2013, we were in compliance with the covenants of this facility.

In March 2014, we executed a new term note in the principal amount of $30 million which matures six months from its effective date at an interest rate of LIBOR plus 2.50%. In addition, among other things, our revolving credit facility was modified to (1) decrease the credit availability to $25.0 million until the term note is repaid, (2) eliminate the net worth covenant, (3) permit CIM Urban Partners, L.P., the operating subsidiary of CIM REIT, to continue to operate in a manner consistent with its existing operations, and (4) add a covenant requiring an asset coverage test (eligible loans receivable) for balances outstanding under the revolving credit facility of 3.00 times.

Principal payments on, and estimated amortization of, our debt at December 31, 2013 was as follows:


			Secured Borrowings
Years Ending December 31,	Total		Principal (1)		Deferred Premiums (2)		All Other Debt (3)
	(In thousands)
2014	$	1,295	$	1,139	$	156	$	-
2015		19,735		1,179		156		18,400
2016		1,375		1,219		156		-
2017		1,419		1,263		156		-
2018		1,464		1,308		156		-
Thereafter		84,109		31,295		2,244		50,570

	$	109,397	$	37,403	$	3,024	$	68,970

(1) Principal payments are generally dependent upon cash flows received from the underlying loans. Our estimate of their repayment is based on scheduled principal payments on the underlying loans. Our estimate will differ from actual amounts to the extent we experience prepayments and/or loan liquidations or charge-offs. No payment is due unless payments are received from the borrowers on the underlying loans.

(2) Represents cash premiums collected on loans sold for excess spread and a cash premium of 10% which are amortized as a reduction to interest expense over the life of the loan. Our estimate of their amortization will differ from actual amounts to the extent we experience prepayments and/or loan liquidations or charge-offs.

(3) Includes the revolving credit facility, junior subordinated notes and debentures payable. Represents maturity dates of this other debt; however, the $27.5 million of debentures were repaid early (without penalty) using cash on hand and our revolving credit facility.

During 2013, 2012 and 2011 interest paid was $3,500,000, $3,495,000, and $3,733,000, respectively.

Cumulative Preferred Stock of Subsidiary	12 Months Ended
Cumulative Preferred Stock of Subsidiary	Dec. 31, 2013
Equity [Abstract]
Cumulative Preferred Stock of Subsidiary	Note 7. Cumulative Preferred Stock of Subsidiary: One of our SBICs has outstanding 30,000 shares of $100 par value, 3% cumulative preferred stock (the “3% Preferred Stock”) held by the SBA. Our SBIC is entitled to redeem, in whole or part, the 3% Preferred Stock by paying the par value ($3.0 million) of these securities plus dividends accumulated and unpaid on the date of redemption. The 3% Preferred Stock was valued at $900,000 when acquired in 2004. During February 2014, this 3% Preferred Stock was redeemed at par value using cash on hand and we recognized a loss of $2.1 million. Dividends of $90,000 were recorded on the 3% Preferred Stock during 2013, 2012 and 2011 and are reflected in our consolidated statements of income as interest expense.

EPS	12 Months Ended
EPS	Dec. 31, 2013
Earnings Per Share [Abstract]
EPS	Note 8. EPS: The computations of basic EPS are based on our weighted average shares outstanding. The weighted average number of Common Shares outstanding was 10,595,000, 10,585,000 and 10,570,000 for the years ended December 31, 2013, 2012 and 2011, respectively. For purposes of calculating diluted earnings per share, the weighted average shares outstanding were increased by 2,000 and 14,000 shares during 2013 and 2011, respectively, for the dilutive effect of share options. No shares were added to the weighted average shares outstanding for purposes of calculating diluted earnings per share during 2012 as options were anti-dilutive. Not included in the computation of diluted earnings per share were outstanding options to purchase 68,500, 112,500 and 81,000 Common Shares during 2013, 2012 and 2011, respectively, because the options’ exercise prices were greater than the average market price of the shares.

Dividends Paid and Declared

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Dividends Paid and Declared

Note 9. Dividends Paid and Declared:

During 2013, our dividends were declared as follows:


Record Date	Date Paid	Amount Per Share
March 28, 2013	April 8, 2013	$	0.125
June 28, 2013	July 8, 2013		0.125
September 30, 2013	October 7, 2013		0.125
December 31, 2013	January 6, 2014		0.125

		$	0.500

During 2013, due primarily to payment of severance expenses and realized losses on our foreclosure properties, we had a taxable loss. Thus, our dividends were deemed returns of capital.

We have a covenant within our revolving credit facility that requires us to maintain a minimum net worth of $132 million which may limit our ability to pay out returns of capital as dividends. This restriction has not historically limited the amount of dividends we have paid and management does not believe that it will restrict future dividend payments.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Other Income

12 Months Ended

Dec. 31, 2013

Other Income And Expenses [Abstract]

Other Income

Note 10. Other Income:

Other income consisted of the following:


	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Servicing income	$	547	$	499	$	399
Prepayment fees		418		279		118
Loan related income		165		221		196
Income from retained interests in transferred assets		162		189		215
Other		100		92		127

	$	1,392	$	1,280	$	1,055

Severance and Related Benefits	12 Months Ended
Severance and Related Benefits	Dec. 31, 2013
Text Block [Abstract]
Severance and Related Benefits	Note 11. Severance and Related Benefits: During 2012, we entered into a mutual separation agreement with our former Chief Executive Officer. We recorded severance and related benefits expense of $2,114,000 during 2012 in connection with this separation agreement. The severance and related benefits were fully paid during 2013.

Income Taxes

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Taxes

Note 12. Income Taxes:

PMC Commercial has elected to be taxed as a REIT under the Code. To qualify as a REIT, PMC Commercial must meet a number of organizational and operational requirements, including a requirement that we distribute at least 90% of our taxable income to our shareholders. As a REIT, PMC Commercial generally will not be subject to corporate level Federal income tax on net income that is currently distributed to shareholders.

The following reconciles net income (loss) to REIT taxable income (loss):


	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Net income (loss)	$	2,067	$	(2,179)	$	3,647
Book/tax differences:
Gains related to real estate		(1,537)		-		(235)
Strategic alternatives		-		(678)		678
Impairment losses		116		300		804
Transaction costs		2,789		-		-
Severance accrual (payments)		(1,806)		1,777		(100)
Amortization and accretion		(100)		(188)		(68)
Loan valuation		(59)		1,403		184
Other, net		99		157		8

Subtotal		1,569		592		4,918
Adjustment for TRS net income, net of tax		(2,101)		(840)		(131)
Dividend distribution from TRS		-		-		1,000

REIT taxable income (loss)	$	(532)	$	(248)	$	5,787


Distributions declared	$	5,299	$	6,353	$	6,767

Basic weighted average common shares outstanding		10,595		10,585		10,570

Dividends per share for dividend reporting purposes were as follows:


	Years Ended December 31,
	2013				2012				2011
	Amount Per Share		Percent		Amount Per Share		Percent		Amount Per Share		Percent
Non-qualified dividends	$	-		-	$	-		-	$	0.477		74.53%
Qualified dividends		-		-		-		-		0.095		14.78%
Non-taxable return of capital		0.500		100.00%		0.600		100.00%		0.068		10.69%

	$	0.500		100.00%	$	0.600		100.00%	$	0.640		100.00%

During 2012 and 2013, due primarily to deductible expenses related to exploration of strategic alternatives and payment of severance costs, we had taxable losses. Thus, all dividends were deemed to be non-taxable returns of capital.

In general, in order to meet our taxable income distribution requirements, we may make an election under the Code to treat a portion of the distributions declared and paid in the current year as distributions of the prior year’s taxable income.

PMC Commercial has wholly-owned TRS’s which are subject to Federal income taxes. The income generated from the TRS’s is taxed at normal corporate rates.

We calculate our current and deferred tax provisions based on estimates and assumptions that could differ from the actual results reflected in income tax returns filed during the subsequent year. Adjustments based on the final tax returns are generally recorded in the period when the returns are filed.

Income tax provision related to the TRS’s consisted of the following:


	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Federal:
Current provision	$	1,041	$	821	$	483
Deferred provision (benefit)		171		(256)		(369)

Income tax provision	$	1,212	$	565	$	114

In addition, income tax benefit of $31,000 and $115,000 for 2013 and 2012, respectively, is included in discontinued operations based on operating losses of the REO of our TRS’s.

The provision for income taxes results in effective tax rates that differ from Federal statutory rates of 34%. The reconciliation of TRS income tax attributable to income (loss) from continuing operations computed at Federal statutory rates to income tax provision was as follows:


	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Income (loss) from continuing operations before income taxes for TRS’s	$	3,373	$	1,628	$	245

Expected Federal income tax provision	$	1,147	$	553	$	83
Preferred dividend of subsidiary		31		31		31
Change in valuation allowance		28		-		-
Other adjustments		6		(19)		-

Income tax provision	$	1,212	$	565	$	114

We have identified our Federal tax returns and our state returns in Texas as “major” tax jurisdictions. The periods subject to examination for our Federal tax returns and state returns in Texas are the 2010 through 2012 tax years. We believe that all income tax filing positions and deductions will be sustained on audit and do not anticipate any adjustments that will result in a material change to our financial position. Therefore, no reserves for uncertain tax positions have been recorded.

The components of our net deferred tax asset were as follows:


	December 31,
	2013		2012
	(In thousands)
Deferred tax assets:
Secured borrowings - government guaranteed loans	$	1,028	$	1,054
Retained interests in transferred assets		359		387
Servicing asset		247		268
Net operating losses		28		25
Other		84		69

Total gross deferred tax assets		1,746		1,803
Valuation allowance		28		-

		1,718		1,803

Deferred tax liabilities:
Loans receivable		247		177

Total gross deferred tax liabilities		247		177


Deferred tax asset, net	$	1,471	$	1,626

The net operating loss carryforwards at December 31, 2013 were generated by a TRS and are available to offset future taxable income of this TRS. The net operating loss carryforwards expire from 2027 to 2032.

We paid $976,000, $617,000 and $612,000 in income taxes during 2013, 2012 and 2011, respectively.

Discontinued Operations, Net of Tax

12 Months Ended

Dec. 31, 2013

Discontinued Operations And Disposal Groups [Abstract]

Discontinued Operations, Net of Tax

Note 13. Discontinued Operations, Net of Tax:

Our discontinued operations consisted of the following:


	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Net gains (losses) on sales of real estate	$	(16)	$	(15)	$	532
Net operating losses		(227)		(582)		(690)
Impairment losses		(135)		(341)		(887)
Income tax benefit		31		115		-

Discontinued operations, net of tax	$	(347)	$	(823)	$	(1,045)

Net gains (losses) on sales of real estate generally represents gains (losses) on the sale of properties and income recognition of previously unamortized gains.

Net operating losses relate to the operations and holding costs of our REO included in discontinued operations.

Impairment losses represent declines in the estimated fair value of our REO subsequent to initial valuation. Impairment losses during 2012 primarily relate to a retail establishment acquired in the third quarter of 2009 which experienced declines in its value. The property was sold during 2013. During 2011, our impairment losses are primarily related to a full service hospitality property which was sold during 2013.

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Dividend Reinvestment and Cash Purchase Plan	12 Months Ended
Dividend Reinvestment and Cash Purchase Plan	Dec. 31, 2013
Text Block [Abstract]
Dividend Reinvestment and Cash Purchase Plan	Note 14. Dividend Reinvestment and Cash Purchase Plan: We have a dividend reinvestment and cash purchase plan (the “Plan”). Participants in the Plan have the option to reinvest all or a portion of dividends received. The purchase price of the Common Shares is 100% of the average of the closing price of the Common Shares as published for the five trading days immediately prior to the dividend record date or prior to the optional cash payment purchase date, whichever is applicable. Our transfer agent, on our behalf, uses the open market to purchase Common Shares with proceeds from the dividend reinvestment portion of the Plan.

Profit Sharing Plan	12 Months Ended
Profit Sharing Plan	Dec. 31, 2013
Postemployment Benefits [Abstract]
Profit Sharing Plan	Note 15. Profit Sharing Plan: We have a profit sharing plan available to our full-time employees after one year of employment. Vesting increases ratably to 100% after the sixth year of employment. Pursuant to our profit sharing plan, approximately $235,000, $247,000 and $234,000 was expensed during 2013, 2012 and 2011, respectively. Contributions to the profit sharing plan are at the discretion of our Board of Trust Managers.

Share-Based Compensation Plans

12 Months Ended

Dec. 31, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Share-Based Compensation Plans

Note 16. Share-Based Compensation Plans:

At December 31, 2013, we had options outstanding under share-based compensation plans. The 2005 Equity Incentive Plan was approved by our shareholders on June 11, 2005 and permits the grant of options to our employees, executive officers and Board of Trust Managers and restricted shares to our executive officers and Board of Trust Managers for up to 500,000 Common Shares. We believe that these awards better align the interests of our employees, executive officers and Board of Trust Managers with those of our shareholders.

Option awards are granted with an exercise price equal to the market price of our Common Shares at the date of grant and vest immediately upon grant with five-year contractual terms. A summary of the status of our share options as of December 31, 2013, 2012 and 2011 and the changes during the years ended on those dates are as follows:


	2013				2012				2011
	Number of Shares Underlying Options		Weighted Average Exercise Prices		Number of Shares Underlying Options		Weighted Average Exercise Prices		Number of Shares Underlying Options		Weighted Average Exercise Prices
Outstanding, January 1		112,500		$8.21		94,750		$9.09		90,750		$10.11
Granted		-		-		30,000		$7.80		27,000		$8.75
Expired		(14,000)		$7.65		(12,250)		$14.01		(23,000)		$12.72


Outstanding and exercisable, December 31		98,500		$8.29		112,500		$8.21		94,750		$9.09


Weighted-average fair value per share of stock options granted during the year		N/A				$0.40				$1.10

The market price of our Common Shares at December 31, 2013 is greater than certain of our share option exercise prices (71,500 shares). The intrinsic value of these share options outstanding and exercisable at December 31, 2013 was approximately $34,000.

Upon notification of intent to exercise stock options, our policy is to first verify that the options are exercisable, then to contact our transfer agent instructing them to issue new shares and then to collect the cash proceeds.

The fair value of each share option granted is estimated on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:


	Years Ended December 31,
	2012		2011
Assumption:
Expected Term (years)		3.0		3.0
Risk-Free Interest Rate		0.39%		0.71%
Expected Dividend Yield		8.21%		7.31%
Expected Volatility		21.12%		33.58%
Forfeiture Rate		1.00%		2.00%

The expected term of the options represents the period of time that the options are expected to be outstanding and was determined based on our historical data. The risk-free rate was based on the 3-year U.S. Treasury rate corresponding to the expected term of the options. We used historical information to determine our expected volatility and forfeiture rates. We recorded compensation expense of $12,000 and $30,000 during 2012 and 2011, respectively, related to these option grants.

The following table summarizes information about share options outstanding at December 31, 2013:


	Options Outstanding and Exercisable
Range of Exercise Prices	Number Outstanding		Weighted Average Remaining Contract Life (in years)		Weighted Average Exercise Price
$7.80		30,000		3.44		$7.80
$8.35 to $8.75		68,500		1.62		$8.51

$7.80 to $8.75		98,500		2.17		$8.29

A summary of our restricted shares as of December 31, 2013, 2012 and 2011 and the changes during the years ended on those dates are as follows:


	2013				2012				2011
	Number of Shares		Weighted Average Grant Date Fair Value Per Share		Number of Shares		Weighted Average Grant Date Fair Value Per Share		Number of Shares		Weighted Average Grant Date Fair Value Per Share
Balance, January 1		6,666		$7.75		11,031		$8.57		12,066		$8.35
Granted		6,666		$7.06		15,000		$7.45		15,000		$8.73
Vested		(6,666)		$7.74		(19,365)		$7.98		(16,035)		$8.55
Forfeited		-		-		-		-		-		-

Balance, December 31		6,666		$7.13		6,666		$7.75		11,031		$8.57

The restricted share awards generally vest based on two years of continuous service with one-third of the shares vesting immediately upon issuance of the shares and one-third vesting at the end of each of the next two years. Restricted share awards provide for accelerated vesting if there is a change in control (as defined in the plan). Compensation expense related to the restricted shares is being recognized over the vesting periods. We recorded compensation expense of $49,000, $126,000 and $148,000 during 2013, 2012 and 2011, respectively, related to our restricted share issuances. At December 31, 2013, there was $13,000 of total unrecognized compensation expense related to the restricted shares which will be recognized over the next two years. The estimated fair value of restricted shares vested during 2013 was $48,000.

Supplemental Disclosure of Cash Flow Information

12 Months Ended

Dec. 31, 2013

Supplemental Cash Flow Elements [Abstract]

Supplemental Disclosure of Cash Flow Information

Note 17. Supplemental Disclosure of Cash Flow Information:

Our non-cash activities were as follows:


	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Reclassification from loans receivable to real estate owned	$	3,641	$	1,481	$	409


Loans receivable originated to facilitate sales of real estate owned	$	975	$	1,225	$	1,172


Reclassification from secured borrowings to loans receivable, net	$	1,749	$	-	$	-

Fair Values of Financial Instruments

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Fair Values of Financial Instruments

Note 18. Fair Values of Financial Instruments:

For impaired loans measured at fair value on a nonrecurring basis, the following table provides the estimated fair value of the related individual assets. We used Level 3 inputs to determine the estimated fair value of our impaired loans as follows:


	December 31,
	2013		2012
	(In thousands)
Impaired loans (1)	$	6,682	$	11,637

(1)

Represents carrying value determined based on management’s assessment of the estimated fair value of the collateral based on numerous factors including operating statistics to the extent available, appraised value of the collateral, tax assessed value and market environment.

Our retained interests in transferred assets (“Retained Interests”) are recorded at estimated fair value measured on a recurring basis using Level 3 inputs. In determining the estimated fair value of our Retained Interests, we use a present value technique with assumptions of prepayment tendencies and a current discount rate. The prepayment rate used was 15% at both December 31, 2013 and 2012. The discount rate used was 11.7% at both December 31, 2013 and 2012. No credit losses were assumed for our Retained Interests since the SBA has guaranteed the principal on these loans. The estimated fair value of our Retained Interests at December 31, 2013 and 2012 was $694,000 and $773,000, respectively.

For REO, our carrying value approximates the estimated fair value at the time of foreclosure and the lower of cost or market thereafter. We used Level 3 inputs to determine the estimated fair value of our REO. The carrying value of our REO is established at the time of foreclosure based upon management’s assessment of its fair value based on numerous factors including operating statistics to the extent available, the appraised value of the collateral, tax assessed value and market environment. The estimated fair value of our REO at December 31, 2013 and 2012 was $1,443,000 and $739,000, respectively.

The following is the activity for our REO:


	Years Ended December 31,
	2013		2012
	(In thousands)
Value - beginning of year	$	739	$	1,259
Foreclosures		3,641		1,481
Cost of sales		(2,799)		(1,660)
Impairment losses		(135)		(341)

Value - end of year	$	1,446	$	739

The estimated fair values of those financial instruments which are not recorded at fair value on our consolidated balance sheets were as follows:


	December 31,
	2013				2012
	Carrying Amount		Estimated Fair Value		Carrying Amount		Estimated Fair Value		Level
	(In thousands)
Assets:
Loans Receivable Subject To Credit Risk	$	198,750	$	184,453	$	200,642	$	181,112		3
SBA 7(a) loans receivable, subject to secured borrowings		37,839		42,490		38,349		43,096		3

Liabilities:
SBIC debentures payable		27,500		25,790		17,190		18,027		3
Secured borrowings - government guaranteed loans		40,427		40,427		41,008		41,008		3
Revolving credit facility		14,400		14,400		11,900		11,900		3
Junior Subordinated Notes		27,070		25,197		27,070		22,592		3

Management’s estimation of the fair value of our financial instruments is based on a Level 3 valuation in the fair value hierarchy established for disclosure of how a company values its financial instruments. In general, quoted market prices from active markets for the identical financial instrument (Level 1 inputs), if available, should be used to value a financial instrument. If quoted prices are not available for the identical financial instrument, then a determination should be made if Level 2 inputs are available. Level 2 inputs include quoted prices for similar financial instruments in active markets for identical or similar financial instruments in markets that are not active (i.e., markets in which there are few transactions for the financial instruments, the prices are not current, price quotations vary substantially, or in which little information is released publicly). There is limited reliable market information for our financial instruments and we utilize other methodologies to value them since there are no Level 1 or Level 2 determinations available. Level 3 inputs are unobservable inputs that are used to measure fair value when observable inputs are not available.

In general, estimates of fair value may differ from the carrying amounts of the financial assets and liabilities primarily as a result of the effects of discounting future cash flows. Considerable judgment is required to interpret market data and develop estimates of fair value. Accordingly, the estimates presented may not be indicative of the amounts we could realize in a current market exchange.

Loans Receivable Subject To Credit Risk: Our loans receivable are recorded at cost and adjusted by net loan origination fees and discounts. In order to determine the estimated fair value of our loans receivable, we use a present value technique for the anticipated future cash flows using certain assumptions including a discount rate based on current market interest rates, prepayment tendencies and potential loan losses. Significant increases (decreases) in any of these inputs in isolation would result in a significantly lower (higher) fair value measurement. Reserves are established based on numerous factors including, but not limited to, the creditor’s payment history, collateral value, guarantor support, expected future cash flows and other factors. In the absence of a readily ascertainable market value, the estimated value of our loans receivable may differ from the values that would be placed on the portfolio if a ready market for the loans receivable existed.

SBA 7(a) loans receivable, subject to secured borrowings: Represents the government guaranteed portion of loans which were sold with the proceeds received from the sale reflected as secured borrowings – government guaranteed loans (a liability on our consolidated balance sheet – see below). There is no credit risk associated with these loans since the SBA has guaranteed payment of the principal. In order to determine the estimated fair value of our loans receivable, we use a present value technique for the anticipated future cash flows using certain assumptions including a discount rate based on current market interest rates taking into account the lack of credit risk and prepayment tendencies.

SBIC debentures payable and Junior Subordinated Notes: The estimated fair value is based on a present value calculation based on prices of the same or similar instruments after considering market risks, current interest rates and remaining contractual maturities.

Secured borrowings – government guaranteed loans: The estimated fair value approximates cost as the interest rate on these secured borrowings approximates current market interest rates. Includes the unamortized deferred cash premiums collected on the sale of the government guaranteed portions of the loans.

Revolving credit facility: The carrying amount is a reasonable estimation of fair value as the interest rate on this instrument is variable and is at a current market interest rate.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Commitments and Contingencies

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

Note 19. Commitments and Contingencies:

Loan Commitments

Commitments to extend credit are agreements to lend to a customer provided the terms established in the contract are met. Our outstanding loan commitments and approvals to fund new loans were approximately $13.6 million at December 31, 2013, the majority of which were for prime-based loans to be originated under the SBA 7(a) Program, the government guaranteed portion of which is intended to be sold. Commitments generally have fixed expiration dates. Since some commitments are expected to expire without being drawn upon, total commitment amounts do not necessarily represent future cash requirements.

Operating Lease

We lease office space in Dallas, Texas under a lease which expires in February 2015. Future minimum lease payments under this lease are as follows:


Years Ending December 31,	Total
	(In thousands)
2014	$	217
2015		36

	$	253

Rent expense amounted to $185,000, $187,000 and $179,000 during 2013, 2012 and 2011, respectively.

Employment Agreements

We have employment agreements with our two executive officers. Effective with the closing of the merger, our two executive officers will become parties to amended and restated employment agreements which will amend and restate their existing employment agreements. Under certain circumstances, as defined within the agreements, the agreements provide for (1) severance compensation or change in control payments to the executive officer in an amount equal to 2.99 times the average of the last three years annual compensation paid to the executive officer and (2) death and disability payments in an amount equal to two times and one time, respectively, the annual compensation paid to the executive officer.

Pursuant to the amended and restated employment agreements (effective with the closing of the merger), to the extent the executive is employed by the Company on January 1, 2016 and such executive is not entitled to any disability, death or severance payments, the executive would receive restricted share awards as a retention bonus which would vest immediately upon grant. In aggregate, our two executive officers would receive 525,000 share awards.

Litigation

REIT Redux, L.P. et al v. PMC Commercial Trust, et al. On October 9, 2013, a putative class action and derivative lawsuit was filed in the Dallas County Court at Law No. 5 in Dallas County, Texas against and purportedly on behalf of PMC Commercial. The complaint named as defendants PMC Commercial, members of the Board of Trust Managers and executive officers of PMC Commercial and CIM Urban REIT. The plaintiffs asserted the action as a direct action, as well as a derivative action and alleged, among other things, that the Board of Trust Managers breached the PMC Commercial Declaration of Trust and conspired to deprive the plaintiffs and the class of their right to vote to approve or decline the merger, to approve or decline of the sale of PMC Commercial and to approve or decline the authorization of the PMC Commercial common shares necessary to support the conversion rights of the PMC Commercial preferred shares to be issued pursuant to the merger agreement. The plaintiffs alleged, among other things, that the Board of Trust Managers breached its fiduciary duties by approving and recommending the transactions to the shareholders without due regard for the fairness of the transaction, failing to maximize value for the shareholders, engaging in bad faith and self-dealing by preferring transactions that further enriched the trust managers at the expense of the shareholders, and conspiring to deprive the shareholders of their voting power and prerogatives. The complaint alleged that CIM Urban REIT aided, abetted and induced those breaches of fiduciary duty. The complaint further alleged that the causes of action were aggravated by gross negligence and intentional and malicious wrongdoing. The complaint sought an order enjoining a vote on the transactions contemplated by the merger agreement, an order certifying the matter as a class action for damages, damages for lost shareholder value, exemplary damages, attorney’s fees and costs, appointment of a receiver, if justice so demands, in order to preserve and maximize shareholder value, and all other such relief as the court may find reasonable and necessary to which plaintiffs may be entitled. We denied all of the allegations in the complaint.

As of January 28, 2014, we entered into settlement agreements with the plaintiffs subject to court approval. Under the terms of a class and derivative settlement agreement, CIM Service Provider, LLC (“Manager”), a subsidiary of CIM Group, LLC controlled by CIM Group, LLC’s three founders, Richard Ressler, Avi Shemesh and Shaul Kuba, agreed to purchase up to 2.75 million Common Shares of PMC Commercial at market prices of up to $5.00 per share under a 10b5-1 trading plan. The trading plan will generally expire on the date that 2.75 million PMC Commercial Common Shares have been purchased or August 10, 2014, whichever is earlier. Also, pursuant to a separate settlement agreement, Manager agreed to purchase up to 500,000 PMC Commercial Common Shares owned by REIT Redux, L.P. at a price of $5.00 per share, if requested by REIT Redux, L.P. and its other “reporting persons” to do so at any time between July 10, 2014 and August 10, 2014. In addition, PMC Commercial has agreed to pay reasonable attorney’s fees and expenses of plaintiffs’ counsel, as may be awarded by the court, of $772,000.

We are self-insured for the deductible amounts under our director and officers’ liability insurance policy. The deductible under the litigation described above is $250,000; thus, a portion of the costs related to this litigation may be reimbursed by insurance.

In the normal course of business we are periodically party to certain legal actions and proceedings involving matters that are generally incidental to our business (i.e., collection of loans receivable). In management’s opinion, the resolution of these legal actions and proceedings will not have a material adverse effect on our consolidated financial statements.

Merger Related

Up to approximately $3.8 million of transaction fees related to the potential merger are contingent upon consummation of the merger.

SBA Related

If the SBA establishes that a loss on an SBA guaranteed loan is attributable to significant technical deficiencies in the manner in which the loan was originated, funded or serviced by our SBLC, the SBA may seek recovery of the principal loss related to the deficiency from us. With respect to the guaranteed portion of SBA loans that have been sold, the SBA will first honor its guarantee and then seek compensation from us in the event that a loss is deemed to be attributable to technical deficiencies. Based on historical experience, we do not expect that this contingency is probable to be asserted. However, if asserted, it could be material to the financial statements.

In certain instances, including liquidation or charge-off of an SBA guaranteed loan, we may have a receivable for the SBA’s guaranteed portion of legal fees, operating expenses, property taxes paid, etc. related to the loan or the collateral (upon foreclosure). While we believe expenses incurred were justified and necessary for the care and preservation of the collateral and within the established rules of the SBA, there can be no assurance that the SBA will reimburse us. In addition, reimbursement from the SBA is a time consuming and lengthy process and the SBA may seek compensation from us related to reimbursement of expenses which it does not believe were necessary for the care and preservation of the loan or its collateral. Although the SBA has never declined to reimburse us for its portion of material expenses, no assurance can be given that the SBA would not do so in the future. We have evaluated our SBA receivables and believe that our financial statements fairly reflect these receivables at their appropriate net realizable value.

Pursuant to SBA rules and regulations, distributions from our SBLC and SBICs are limited. In order to operate as a small business lending company, a licensee is required to maintain a minimum net worth (as defined by SBA regulations) of the greater of (1) 10% of the outstanding loans receivable of our SBLC or (2) $1.0 million, as well as certain other regulatory restrictions such as change in control provisions. At December 31, 2013, approximately $2.1 million was available for payment of dividends from our SBLC.

Mortgage Loans on Real Estate

12 Months Ended

Dec. 31, 2013

Mortgage Loans On Real Estate [Abstract]

Mortgage Loans on Real Estate

SCHEDULE IV

PMC COMMERCIAL TRUST AND SUBSIDIARIES

MORTGAGE LOANS ON REAL ESTATE

AS OF DECEMBER 31, 2013

(Dollars in thousands, except footnotes)

Conventional Loans - States 2% or greater (1):


													Principal amount
Geographic	Number								Final	Carrying			of loan subject to
Dispersion of	of		Size of Loans				Interest Rate		Maturity	Amount of			delinquent principal
Collateral	Loans		From		To		Variable *(2)*	Fixed	Date	Mortgages *(3)*			or “interest”

Texas (4)		17		$0		$3,000	3.00% to 7.25%	-	1/21/15--8/16/31	$	19,587		$	1,667
Texas		10		$0		$2,000	-	7.00% to 10.78%	4/23/18--11/18/30		6,080			-
Arizona		6		$0		$5,000	3.25% to 7.50%	-	2/10/23--9/14/31		10,718			-
Arizona		7		$0		$3,000	-	7.50% to 10.00%	1/1/14--5/2/33		6,741			-
North Carolina		6		$0		$2,000	3.75% to 6.25%	-	6/11/21--12/27/33		6,185			-
North Carolina		4		$0		$3,000	-	7.50% to 9.85%	12/20/16--5/22/32		4,447			-
Virginia		7		$0		$6,000	3.25% to 7.00%	-	1/30/23--7/22/33		17,452			-
Virginia		2		$0		$1,000	-	7.50% to 8.50%	6/1/17--8/21/27		1,189			-
Ohio		6		$0		$3,000	3.25% to 4.25%	-	10/27/25--4/21/28		10,663			-
Michigan		6		$0		$4,000	3.12% to 7.25%	-	2/10/26--5/10/33		9,031			-
Missouri		4		$0		$2,000	4.25% to 7.00%	-	6/27/16--10/31/33		5,728			-
Missouri		2		$0		$1,000	-	8.25%	8/31/18		721			-
Georgia		3		$0		$2,000	3.75% to 4.5%	-	12/26/17 --12/14/27		2,060			-
Georgia		3		$0		$2,000	-	8.75% to 10.25%	3/24/19--12/1/29		2,338			-
Florida		4		$0		$3,000	3.37% to 5.74%	-	11/1/25--10/31/33		6,544			-
Florida		1		$0		$2,000	-	7.50%	2/5/33		1,339			-
Oregon		2		$0		$4,000	4.50% to 7.25%	-	9/8/25--5/13/30		4,991			-
Oregon		3		$0		$1,000	-	9.00% to 9.90%	2/2/18-6/13/21		1,668			-
Tennessee		5		$0		$3,000	3.91% to 6.75%	-	8/1/22--10/31/33		6,410			-
Alabama		3		$0		$3,000	3.75% to 4.25%	-	11/21/20--10/1/26		5,006			-
Alabama		2		$0		$1,000	-	9.50%	6/15/18--10/27/18		902			-
Indiana		5		$0		$2,000	3.75% to 8.25%	-	12/4/22--2/26/32		5,645			-
California		3		$0		$2,000	4.00% to 4.5%	-	3/22/22--12/13/26		3,399			-
California		1		$0		$1,000	-	9.00%	12/28/24		734			-
Pennsylvania		2		$0		$4,000	4.25% to 7.00%	-	9/29/25--8/1/32		4,251			-
Pennsylvania		1		$0		$3,000	-	10.25%	6/22/20		2,090			-
Mississippi		1		$0		$4,000	7.25%	-	12/1/32		3,085			-
Mississippi		2		$0		$1,000	-	8.00% to 9.50%	6/12/18--12/26/22		1,099			-
Iowa		3		$0		$2,000	4.25% to 6.95%	-	9/30/19--5/30/26		3,721			-
Other		10		$0		$3,000	2.75% to 6.75%	-	3/19/17--3/21/33		11,342			-
Other (5)		7		$0		$2,000	-	6.75% to 9.78%	8/20/14--12/16/30		4,770			-


		138								$	169,936	(6)	$	1,667

Footnotes:

(1)

There is one loan which is secured by a second lien on the propery which is subordinated to our first lien on the property.

(2)

Certain loans at variable interest rates have interest rate floors which may be in effect.

(3)

Excludes general reserves of $1,245,000.

(4)

Includes two loans with a face value of $3,116,000 and valuation reserves of $812,000.

(5)

Insludes one loan with a face value of $1,032,000 and a valuation reserve of $573,000.

(6)

For Federal income tax purposes, the cost basis of our mortgage loans on real estate was approximately $172,183,000 (unaudited).

SCHEDULE IV

PMC COMMERCIAL TRUST AND SUBSIDIARIES

MORTGAGE LOANS ON REAL ESTATE

AS OF DECEMBER 31, 2013

(Dollars in thousands, except footnotes)

SBA 7(a) Loans - States 2% or greater (1):


												Principal amount
Geographic	Number							Final	Carrying			of loans subject to
Dispersion of	of		Size of Loans					Maturity	Amount of			delinquent principal
Collateral	Loans		From		To		Interest Rate *(2)*	Date	Mortgages *(3)*			or “interest”

Michigan		23		$0		$1,000	5.25% to 6.00%	12/28/17--11/27/38		5,256			-
Texas (4)		32		$0		$1,000	4.13% to 6.00%	4/26/14--10/31/38	$	3,660		$	-
Ohio		17		$0		$1,000	5.25% to 6.00%	10/16/20--8/12/38		3,957			-
North Carolina		6		$0		$500	5.75% to 6.00%	9/8/32--5/6/38		1,767			-
Virginia		7		$0		$500	6.00%	9/6/36--11/21/38		1,605			-
Florida		8		$0		$500	5.75% to 6.00%	6/19/19--11/7/38		1,434			-
Indiana		9		$0		$500	4.75% to 6.00%	11/19/19--8/30/37		1,430			-
Wisconsin		7		$0		$500	5.00% to 6.00%	4/23/20--7/17/38		1,377			-
Illinois		5		$0		$500	5.75% to 6.00%	3/26/19--9/18/37		1,175			-
Kentucky		5		$0		$500	6.00%	4/9/35--12/27/37		1,043			-
Mississippi		3		$0		$500	5.75% to 6.00%	5/18/35--11/4/36		999			-
Alabama		4		$0		$500	5.00% to 6.00%	7/27/25--8/25/36		916			-
Iowa		4		$0		$500	5.75% to 6.00%	12/22/35--5/21/38		896			-
Conneticut		2		$0		$500	5.13% to 5.63%	12/5/14--11/30/36		620
Arizona		4		$0		$500	5.75% to 6.00%	1/12/33--4/28/36		618
Other (5)		47		$0		$500	4.75% to 6.00%	1/31/15--9/13/37		4,185			-
Government guaranteed portions (6)										190			-
SBA 7(a) loans, subject to secured borrowings (7)										37,403			-


		183							$	68,531	(8)	$	-

Footnotes:

(1)

Includes approximately $419,000 of loans not secured by real estate. Also includes $306,000 of loans with subordinate lien positions.

(2)

Interest rates are variable at spreads over the prime rate unless otherwise noted.

(3)

Excludes general reserves of $633,000.

(4)

Includes a loan with a face value of $85,000, a valuation reserve of $19,000 and a fixed interest rate of 6.00%.

(5)

Includes a loan with a face value of $25,000, a valuation reserve of $2,000 and a fixed interest rate of 5.25%.

(6)

Represents the government guaranteed portions of our SBA 7(a) loans detailed above. As there is no risk of loss to us related to these portions of the guaranteed loans, the geographic information is not presented as it is not meaningful.

(7)

Represents the guaranteed portion of loans which were sold with the proceeds received from the sale reflected as secured borrowings.

(8)

For Federal income tax purposes, the cost basis of our loans was approximately $29,573,000 (unaudited).

SCHEDULE IV

PMC COMMERCIAL TRUST AND SUBSIDIARIES

MORTGAGE LOANS ON REAL ESTATE

AS OF DECEMBER 31, 2013

(In thousands, except footnotes)


Balance at December 31, 2010		$	233,218

Additions during period:
New mortgage loans (1)	39,524

Other - deferral for collection of commitment fees, net of costs	410

Other - accretion of loan fees and discounts	17		39,951


Deductions during period:
Collections of principal	(21,473)

Foreclosures	(409)

Cost of mortgages sold, net	(16,400)

Other - bad debt expense, net of recoveries	(460)		(38,742)


Balance at December 31, 2011		$	234,427

Additions during period:
New mortgage loans (2)	55,387

Other - deferral for collection of commitment fees, net of costs	421

Other - accretion of loan fees and discounts	204		56,012


Deductions during period:
Collections of principal	(28,562)

Foreclosures	(1,481)

Cost of mortgages sold, net	(19,471)

Other - bad debt expense, net of recoveries	(1,934)		(51,448)


Balance at December 31, 2012		$	238,991

Additions during period:
New mortgage loans (3)	57,106

Other - deferral for collection of commitment fees, net of costs	326

Other - accretion of loan fees and discounts	317		57,749


Deductions during period:
Collections of principal	(28,561)

Foreclosures	(3,641)

Cost of mortgages sold, net	(24,963)

Reclassification from secured borrowing to loans receivable	(1,749)

Other - bad debt expense, net of recoveries	(1,237)		(60,151)


Balance at December 31, 2013		$	236,589

Footnotes:

(1) Includes a loan of $1,172,000 which was originated in connection with the sale of real estate owned which did not require cash expenditure.

(2) Includes a loan of $1,225,000 which was originated in connection with the sale of real estate owned which did not require cash expenditure.

(3) Includes a loan of $975,000 which was originated in connection with the sale of real estate owned which did not require cash expenditure.

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2013
Accounting Policies [Abstract]
Business	*Business* PMC Commercial Trust (“PMC Commercial” or together with its wholly-owned subsidiaries, “we,” “us” or “our”) was organized in 1993 as a Texas real estate investment trust (“REIT”). Our common shares of beneficial interest (“Common Shares”) were traded on the NYSE MKT (symbol “PCC”) until February , 2014. Effective February , 2014, our Common Shares will be traded on the NASDAQ Global Market (symbol “PMCT”). We primarily obtain income from the yield and other related fee income earned on our investments from our lending activities. These investments have principally been in the hospitality industry.
Principles of Consolidation	*Principles of Consolidation* The accompanying consolidated financial statements have been prepared by management in accordance with U.S. generally accepted accounting principles (“GAAP”). We consolidate entities that we control as well as variable interest entities (“VIEs”) for which we are the primary beneficiary. A VIE is an entity for which control is achieved through means other than voting rights. An entity should consolidate a VIE if that entity will absorb a majority of the VIE’s expected losses, receive a majority of the VIE’s expected residual returns, or both. To the extent we do not have a majority voting interest, we use the equity method to account for investments for which we have the ability to exercise significant influence over operating and financial policies. Consolidated net income includes our share of the net earnings of any VIE for which we are not the primary beneficiary. All material intercompany balances and transactions have been eliminated. During 2005, PMC Commercial issued notes payable (the “Junior Subordinated Notes”) of $27,070,000 due March 30, 2035 to a special purpose subsidiary deemed to be a VIE and recorded our investment in the VIE of $820,000. As a result, our exposure related to the Junior Subordinated Notes is $26,250,000. The Junior Subordinated Notes, included in our consolidated balance sheets, are subordinated to PMC Commercial’s existing debt. Since PMC Commercial is not considered to be the primary beneficiary, the VIE is not consolidated in PMC Commercial’s financial statements and the equity method is used to account for our investment in the VIE.
Loans Receivable, net	*Loans Receivable, net* We primarily originate loans to small businesses collateralized by first liens on the real estate of the related business. Loans receivable are carried at their unamortized principal balance less net loan origination fees, discounts and loan loss reserves. For loans originated under the Small Business Administration’s (“SBA”) 7(a) Guaranteed Loan Program (“SBA 7(a) Program”) upon sale of the SBA guaranteed portion of the loans which are accounted for as sales, the unguaranteed portion of the loan retained by us is valued on a fair value basis and a discount (the “Retained Loan Discount”) is recorded as a reduction in basis of the retained portion of the loan. We have a quarterly review process to identify and evaluate potential exposure to loan losses. Loans that require specific identification review are identified based on one or more negative characteristics including, but not limited to, non-payment or lack of timely payment of principal and/or interest, non-payment or lack of timely payment of property taxes for an extended period of time, deterioration of the physical property (our collateral), insurance defaults and/or franchise defaults. The specific identification evaluation begins with an evaluation of the estimated fair value of the loan. In determining estimated fair value, management utilizes the present value of the expected future cash flows discounted at the loan’s effective interest rate and/or an estimation of underlying collateral values using appraisals, broker price opinions, tax assessed values and/or revenue analysis. Management uses appraisals as tools in conjunction with other determinants of collateral value to estimate collateral values, not as the sole determinant of value. The property valuation takes into consideration current information on property values in general and value changes in commercial real estate and/or hospitality properties. The probability of liquidation is then determined. These probability determinations include macroeconomic factors, the location of the property and economic environment where the property is located, industry specific factors relating primarily to the hospitality industry, our historical experience with similar borrowers and/or individual borrower or collateral characteristics, and in certain circumstances, the strength of the guarantors. The liquidation probability is then applied to the identified loss exposure to determine the general or specific reserve for that loan and the ultimate determination as to whether it is considered impaired. The general loan loss reserve is established when available information indicates that it is probable a loss has occurred in the portfolio and the amount of the loss can be reasonably estimated. Significant judgment is required in determining the general loan loss reserve, including estimates of the likelihood of default and the estimated fair value of the collateral. The general loan loss reserve includes those loans which may have negative characteristics which have not yet become known to us. In addition to the reserves established on loans not considered impaired that have been evaluated under a specific evaluation, the general loan loss reserve uses a consistent methodology to determine a loss percentage to be applied to outstanding loan balances. These loss percentages are based on many factors, primarily cumulative and recent loss history, general economic conditions and more specifically current trends in the limited service hospitality industry.
Real Estate Owned ("REO")	*Real Estate Owned (“REO”)* REO consists of properties acquired by foreclosure in partial or total satisfaction of non-performing loans. REO acquired in satisfaction of a loan is recorded at estimated fair value less estimated costs to sell the property at the date of foreclosure. Any excess of the carrying value of the loan over the estimated fair value of the property less estimated costs to sell is charged-off to the loan loss reserve when title to the property is obtained. Any excess of the estimated fair value of the property less estimated costs to sell and the carrying value of the loan is recorded as gain on foreclosure within discontinued operations when title to the property is obtained. Subsequent to foreclosure, REO is valued at the lower of cost or market. We have a quarterly review process to identify and evaluate potential exposure to impairment losses on our REO. This evaluation uses management’s judgment of the estimated fair value of our REO. Adjustments to the carrying value are generally based on management’s assessment of the appraised value of the property, operating statistics to the extent available and/or discussions with potential purchasers and third-party brokers and are recorded as impairment losses in discontinued operations on our consolidated statements of income (loss). REO is included in other assets on our consolidated balance sheets.
Cash and Cash Equivalents	*Cash and Cash Equivalents* We generally consider all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. Generally, we maintain cash and cash equivalents in accounts in excess of federally insured limits with a financial institution. We regularly monitor the financial institution and do not believe a significant credit risk is associated with the deposits in excess of federally insured amounts.
Deferred Borrowing Costs	*Deferred Borrowing Costs* Costs incurred in connection with the issuance of debt are capitalized and are being amortized to expense over the life of the related obligation using the effective interest method. Deferred borrowing costs are included in other assets on our consolidated balance sheets.
Borrower Advances	*Borrower Advances* In general, as part of the monitoring process to verify that the borrowers’ cash equity is utilized for its intended purpose, we receive deposits from our borrowers and release funds upon presentation of appropriate documentation. Funds held on behalf of borrowers are included as a liability on the consolidated balance sheets.
Revenue Recognition Policies	*Revenue Recognition Policies* Interest Income Interest income includes interest earned on loans and our short-term investments and the amortization of net loan origination fees and discounts. Interest income on loans is accrued as earned with the accrual of interest suspended when the related loan becomes a non-accrual loan. A loan receivable is generally classified as non-accrual (a “Non-Accrual Loan”) if (1) it is past due as to payment of principal or interest for a period of 60 days or more, (2) any portion of the loan is classified as doubtful or is charged-off or (3) if the repayment in full of the principal and/or interest is in doubt. Generally, loans are charged-off when management determines that we will be unable to collect any remaining amounts due under the loan agreement, either through liquidation of collateral or other means. Interest income on a Non-Accrual Loan is recognized on either the cash basis or the cost recovery basis. Origination fees and direct loan origination costs, net, are deferred and recognized as an adjustment of yield over the life of the related loan receivable using the effective interest method. Direct origination costs include broker fees paid, if any, and capitalization of allocated payroll costs in originating the loan. For loans recorded with a Retained Loan Discount, these discounts are recognized as an adjustment of yield over the life of the related loan receivable using the effective interest method. Premium Income We sell the government guaranteed portion of our SBA 7(a) Program loans to investors (“Secondary Market Loan Sales”). These government guaranteed portions may be sold for (1) a cash premium and the minimum 1% SBA required servicing spread, (2) future servicing spread greater than 1% and no cash premium or (3) future servicing spread greater than 1% and a 10% cash premium. The government guaranteed portion of loans sold for a cash premium and the minimum 1% SBA required servicing spread are recorded as sales (i.e., we record premium income). Premium income represents the difference between the fair value attributable to the sale of the government guaranteed portion of a loan originated under the SBA 7(a) Program for a cash premium and the SBA required 1% servicing spread and the principal balance (cost) allocated to the loan. Other Income Other income consists primarily of servicing income, prepayment fees, income from retained interests in transferred assets and other loan related income. Servicing income represents the fees we receive for servicing the sold portion of our SBA 7(a) Program loans and is recognized as revenue when the services are performed. Prepayment fees are recognized as revenue when loans are prepaid and the fee is received. Income from retained interests in transferred assets represents the accretion (recognized using the effective interest method) on our retained interests which is determined based on estimates of future cash flows. Other loan related fees, including late fees, are recognized as revenue when chargeable, assuming collectibility is reasonably assured.
Advertising Costs	*Advertising Costs* We expense advertising costs as incurred. Advertising expense, included in general and administrative expenses on our consolidated income statements, was $145,000, $136,000 and $85,000 during 2013, 2012 and 2011, respectively.
Income Taxes	*Income Taxes* We have elected to be taxed as a REIT under the provisions of the Internal Revenue Code of 1986, as amended (the “Code”). To the extent we qualify for taxation as a REIT, we generally will not be subject to a Federal corporate income tax on our taxable income that is distributed to our shareholders. We may, however, be subject to certain Federal excise taxes and state and local taxes on our income and property. If PMC Commercial fails to qualify as a REIT in any taxable year, it will be subject to Federal income taxes at regular corporate rates (including any applicable alternative minimum tax) and will not be able to qualify as a REIT for four subsequent taxable years. In order to remain qualified as a REIT under the Code, we must satisfy various requirements in each taxable year, including, among others, limitations on share ownership, asset diversification, sources of income, and the distribution of at least 90% of our taxable income within the specified time in accordance with the Code. PMC Commercial has wholly-owned taxable REIT subsidiaries (“TRS’s”) which are subject to Federal income taxes. The income generated from the taxable REIT subsidiaries is taxed at normal corporate rates. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. We have established a policy on classification of penalties and interest related to audits of our Federal and state income tax returns. If incurred, our policy for recording interest and penalties associated with audits will be to record such items as a component of income (loss) before income tax provision and discontinued operations. Penalties, if incurred, will be recorded in general and administrative expense and interest paid or received will be recorded in interest expense or interest income, respectively, in the consolidated statements of income (loss).
Secondary Market Loan Sales	*Secondary Market Loan Sales* For loans originated under the SBA 7(a) Program upon sale of the SBA guaranteed portion of the loans which are accounted for as sales, the future servicing fees to be earned and the Retained Loan Discount are initially valued on a fair value basis. A servicing asset is recorded, included in other assets in our consolidated balance sheets, representing the valuation of the future servicing fees. The initial fair value of our servicing asset and Retained Loan Discount is determined based on estimates of the present value of future cash flows. This determination uses assumptions including the weighted average life of the underlying loan and a current discount rate. The discount rates used ranged from 11.7% to 12.4% during 2013 and from 11.6% to 12.1% during 2012. The weighted average life of the loan is typically assumed to be five years. No credit losses are assumed since the SBA has guaranteed the principal on these loans. We are required to permanently treat certain of the proceeds received from legally sold portions of loans (those loans sold solely for excess spread and those sold for a cash premium and excess spread) as secured borrowings (a liability on our consolidated balance sheet) for the life of the loan. To the extent secured borrowings include cash premiums, these premiums are amortized as a reduction to interest expense over the life of the loan using the effective interest method and any remaining balance is fully amortized when the loan is repaid in full. For cash flow presentation purposes, proceeds from the sales of the government guaranteed portions of our SBA 7(a) Program loans for cash premiums and the minimum 1% SBA required servicing spread are treated as operating activities. Proceeds from the sales of the government guaranteed portions of our SBA 7(a) Program loans for future servicing spreads greater than 1% and no cash premium or future servicing spreads greater than 1% and a 10% cash premium are treated as financing activities.
Earnings (Loss) per Share ("EPS")	*Earnings (Loss) per Share (“EPS”)* EPS is computed by dividing net income (loss) by the weighted-average number of shares outstanding. Diluted EPS includes the dilutive effect, if any, of share-based compensation awards.
Distributions to Shareholders	*Distributions to Shareholders* Distributions to shareholders are recorded on the ex-dividend date.
Share-Based Compensation Plans	*Share-Based Compensation Plans* We have options outstanding and issue restricted shares under share-based compensation plans described more fully in Note 16. We use fair value recognition provisions to account for all awards granted, modified or settled.
Use of Estimates	*Use of Estimates* The preparation of financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from our estimates. Our most sensitive estimates involve determination of loan loss reserves and valuation of our real estate owned.

Loans Receivable, net (Tables)

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Loans Receivables, Net

Loans receivable, net, consisted of the following:


	December 31,
	2013		2012
	(In thousands)
Commercial mortgage loans	$	119,030	$	128,401
SBIC commercial mortgage loans		52,848		47,621
SBA 7(a) loans, subject to secured borrowings		37,403		37,909
SBA 7(a) loans		30,325		28,196

Total loans receivable		239,606		242,127
Add/(deduct):
Deferred capitalized costs, net		267		277
Loan loss reserves		(3,284)		(3,413)

Loans receivable, net	$	236,589	$	238,991

Aging of Loans Receivable


December 31, 2013
Category	Totals			Commercial Mortgage Loans			SBA 7(a) Loans
	(Dollars in thousands)
Current (1)	$	199,307	98.5%	$	169,570	98.6%	$	29,737	98.1%
Between 29 and 59 days delinquent (2)		1,556	0.8%		968	0.6%		588	1.9%
Between 60 and 89 days delinquent		-	-		-	-		-	-
Over 89 days delinquent (3)		1,340	0.7%		1,340	0.8%		-	-

	$	202,203	100.0%	$	171,878	100.0%	$	30,325	100.0%

(1)

Includes $5.8 million of commercial mortgage loans classified as troubled debt restructurings which are current at December 31, 2013 based on revised note terms.

(2)

Includes a $1.0 million loan classified as a troubled debt restructuring.

(3)

Loan is classified as a troubled debt restructuring.


December 31, 2012
Category	Totals			Commercial Mortgage Loans			SBA 7(a) Loans
	(Dollars in thousands)
Current (1)	$	198,282	97.1%	$	170,429	96.8%	$	27,853	98.8%
Between 29 and 59 days delinquent		2,824	1.4%		2,482	1.4%		342	1.2%
Between 60 and 89 days delinquent		1	-		-	-		1	-
Over 89 days delinquent (2)		3,111	1.5%		3,111	1.8%		-	-

	$	204,218	100.0%	$	176,022	100.0%	$	28,196	100.0%

(1)

Includes $7.6 million of commercial mortgage loans classified as troubled debt restructurings which were current at December 31, 2012 based on revised note terms.

(2)

Includes $2.3 million of loans classified as troubled debt restructurings.

(3)

Loans were classified as troubled debt restructurings.

Classified Loans Receivable

Management has classified our Loans Receivable Subject To Credit Risk as follows (balances represent our investment in the loans prior to loan loss reserves and deferred capitalized costs, net):


	December 31, 2013
	Totals		%		Commercial Mortgage Loans		%		SBA 7(a) Loans		%
	(Dollars in thousands)
Satisfactory	$	190,245		94.1%	$	161,424		93.9%	$	28,821		95.0%
OAEM		4,144		2.0%		3,862		2.2%		282		0.9%
Substandard		5,484		2.7%		4,284		2.5%		1,200		4.0%
Doubtful		2,330		1.2%		2,308		1.4%		22		0.1%

	$	202,203		100.0%	$	171,878		100.0%	$	30,325		100.0%


	December 31, 2012
	Totals		%		Commercial Mortgage Loans		%		SBA 7(a) Loans		%
	(Dollars in thousands)
Satisfactory	$	187,749		92.0%	$	159,994		90.9%	$	27,755		98.5%
OAEM		81		-		-		-		81		0.3%
Substandard		13,043		6.4%		12,917		7.3%		126		0.4%
Doubtful		3,345		1.6%		3,111		1.8%		234		0.8%

	$	204,218		100.0%	$	176,022		100.0%	$	28,196		100.0%

Loan Loss Reserves

The activity in our loan loss reserves was as follows:


	Year Ended December 31, 2013
	Total		Commercial Mortgage Loans		SBA 7(a) Loans
	(In thousands)
Balance, beginning of year	$	3,413	$	2,850	$	563
Provision for loan losses		1,679		1,365		314
Reduction of loan losses		(442)		(438)		(4)
Principal balances written-off, net		(1,366)		(1,147)		(219)

Balance, end of year	$	3,284	$	2,630	$	654


	Year Ended December 31, 2012
	Total		Commercial Mortgage Loans		SBA 7(a) Loans
	(In thousands)
Balance, beginning of year	$	1,812	$	1,329	$	483
Provision for loan losses		2,505		2,219		286
Reduction of loan losses		(104)		(70)		(34)
Recoveries		(467)		(467)		-
Principal balances written-off		(333)		(161)		(172)

Balance, end of year	$	3,413	$	2,850	$	563


	Year Ended December 31, 2011
	Total		Commercial Mortgage Loans		SBA 7(a) Loans
	(In thousands)
Balance, beginning of year	$	1,609	$	1,303	$	306
Provision for loan losses		826		429		397
Reduction of loan losses		(366)		(342)		(24)
Principal balances written-off		(257)		(61)		(196)

Balance, end of year	$	1,812	$	1,329	$	483

Loans Considered to be Impaired

Information on those loans considered to be impaired was as follows:


	At December 31, 2013
	Total		Commercial Mortgage Loans		SBA 7(a) Loans
	(In thousands)
Impaired loans requiring reserves (1)	$	3,748	$	3,725	$	23
Impaired loans expected to be fully recoverable (1)		4,340		4,340		-

Total impaired loans (2)	$	8,088	$	8,065	$	23


Loan loss reserves	$	1,406	$	1,385	$	21


	At December 31, 2012
	Total		Commercial Mortgage Loans		SBA 7(a) Loans
	(In thousands)
Impaired loans requiring reserves (1)	$	10,927	$	10,049	$	878
Impaired loans expected to be fully recoverable (1)		2,244		2,123		121

Total impaired loans (3)	$	13,171	$	12,172	$	999


Loan loss reserves	$	1,535	$	1,382	$	153


	At December 31, 2011
	Total		Commercial Mortgage Loans		SBA 7(a) Loans
	(In thousands)
Impaired loans requiring reserves (1)	$	7,411	$	7,027	$	384
Impaired loans expected to be fully recoverable (1)		846		689		157

Total impaired loans (4)	$	8,257	$	7,716	$	541


Loan loss reserves	$	563	$	372	$	191

(1)

Balances represent our recorded investment including loans classified as troubled debt restructurings.

(2)

(3)

(4)


	Year Ended December 31, 2013
	Total		Commercial Mortgage Loans		SBA 7(a) Loans
	(In thousands)
Average impaired loans	$	11,121	$	10,042	$	1,079


Interest income on impaired loans	$	388	$	348	$	40


	Year Ended December 31, 2012
	Total		Commercial Mortgage Loans		SBA 7(a) Loans
	(In thousands)
Average impaired loans	$	9,895	$	9,116	$	779


Interest income on impaired loans	$	372	$	359	$	13


	Year Ended December 31, 2011
	Total		Commercial Mortgage Loans		SBA 7(a) Loans
	(In thousands)
Average impaired loans	$	8,176	$	7,610	$	566


Interest income on impaired loans	$	290	$	271	$	19

Troubled Debt Restructurings

Detailed information on our troubled debt restructurings was as follows at December 31, 2013 and 2012:


	December 31, 2013
	Commercial Mortgage Loans
	Recorded Investment		Unpaid Principal Balance
	(In thousands)
Troubled debt restructurings requiring reserves	$	3,716	$	4,148
Troubled debt restructurings without reserves		4,334		4,386

Total troubled debt restructurings	$	8,050	$	8,534


Number of loans		6


Loan loss reserves	$	1,385


	December 31, 2012
	Commercial Mortgage Loans				SBA 7(a) Loan
	Recorded Investment		Unpaid Principal Balance		Recorded Investment		Unpaid Principal Balance
	(In thousands)
Troubled debt restructurings requiring reserves (1)	$	10,049	$	10,531	$	854	$	846
Troubled debt restructurings without reserves		2,123		2,172		-		-

Total troubled debt restructurings	$	12,172	$	12,703	$	854	$	846


Number of loans		8				1


Loan loss reserves	$	1,382			$	130

(1)

Other Assets (Tables)

12 Months Ended

Dec. 31, 2013

Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]

Other Assets

Other assets consisted of the following:


	December 31,
	2013		2012
	(In thousands)
Servicing asset, net	$	1,559	$	1,261
Deferred borrowing costs, net		1,526		1,218
Deferred tax asset, net		1,471		1,626
Real estate owned		1,446		739
Investment in VIE		820		820
Interest receivable		718		620
Retained interests in transferred assets		694		773
Prepaid expenses and deposits		287		330
Other		319		99

	$	8,840	$	7,486

Debt (Tables)

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Summary of Debt

Information on our debt was as follows:


	At December 31,				Weighted Average Coupon Rate at December 31,
	2013		2012		2013		2012
	(Dollars in thousands, except footnotes)

Secured borrowings - government guaranteed loans:
Loans sold for a premium and excess spread - principal	$	31,695	$	32,062		4.03%		4.09%
Loans sold for a premium and excess spread - deferred premiums		3,024		3,099		-		-
Loans sold for excess spread		5,708		5,847		1.58%		1.58%

		40,427		41,008

Junior subordinated notes		27,070		27,070		3.50%		3.61%
Debentures payable		27,500		17,190		3.87%		4.47%
Revolving credit facility (1)		14,400		11,900		2.75%		2.30%

Debt	$	109,397	$	97,168

(1)

Principal Payments on, and Estimated Amortization on Debt

Principal payments on, and estimated amortization of, our debt at December 31, 2013 was as follows:


			Secured Borrowings
Years Ending December 31,	Total		Principal (1)		Deferred Premiums (2)		All Other Debt (3)
	(In thousands)
2014	$	1,295	$	1,139	$	156	$	-
2015		19,735		1,179		156		18,400
2016		1,375		1,219		156		-
2017		1,419		1,263		156		-
2018		1,464		1,308		156		-
Thereafter		84,109		31,295		2,244		50,570

	$	109,397	$	37,403	$	3,024	$	68,970

Dividends Paid and Declared (Tables)

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Schedule of Dividends Declared

During 2013, our dividends were declared as follows:


Record Date	Date Paid	Amount Per Share
March 28, 2013	April 8, 2013	$	0.125
June 28, 2013	July 8, 2013		0.125
September 30, 2013	October 7, 2013		0.125
December 31, 2013	January 6, 2014		0.125

		$	0.500

Other Income (Tables)

12 Months Ended

Dec. 31, 2013

Other Income And Expenses [Abstract]

Summary of Other Income

Other income consisted of the following:


	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Servicing income	$	547	$	499	$	399
Prepayment fees		418		279		118
Loan related income		165		221		196
Income from retained interests in transferred assets		162		189		215
Other		100		92		127

	$	1,392	$	1,280	$	1,055

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Summary of Reconciliation of Net Income to REIT Taxable Income

The following reconciles net income (loss) to REIT taxable income (loss):


	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Net income (loss)	$	2,067	$	(2,179)	$	3,647
Book/tax differences:
Gains related to real estate		(1,537)		-		(235)
Strategic alternatives		-		(678)		678
Impairment losses		116		300		804
Transaction costs		2,789		-		-
Severance accrual (payments)		(1,806)		1,777		(100)
Amortization and accretion		(100)		(188)		(68)
Loan valuation		(59)		1,403		184
Other, net		99		157		8

Subtotal		1,569		592		4,918
Adjustment for TRS net income, net of tax		(2,101)		(840)		(131)
Dividend distribution from TRS		-		-		1,000

REIT taxable income (loss)	$	(532)	$	(248)	$	5,787


Distributions declared	$	5,299	$	6,353	$	6,767

Basic weighted average common shares outstanding		10,595		10,585		10,570

Dividends Per Share

Dividends per share for dividend reporting purposes were as follows:


	Years Ended December 31,
	2013				2012				2011
	Amount Per Share		Percent		Amount Per Share		Percent		Amount Per Share		Percent
Non-qualified dividends	$	-		-	$	-		-	$	0.477		74.53%
Qualified dividends		-		-		-		-		0.095		14.78%
Non-taxable return of capital		0.500		100.00%		0.600		100.00%		0.068		10.69%

	$	0.500		100.00%	$	0.600		100.00%	$	0.640		100.00%

Income Tax Provision (Benefit)

Income tax provision related to the TRS’s consisted of the following:


	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Federal:
Current provision	$	1,041	$	821	$	483
Deferred provision (benefit)		171		(256)		(369)

Income tax provision	$	1,212	$	565	$	114

Reconciliation of TRS Income Tax Attributable to Net Income (loss)

The reconciliation of TRS income tax attributable to income (loss) from continuing operations computed at Federal statutory rates to income tax provision was as follows:


	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Income (loss) from continuing operations before income taxes for TRS’s	$	3,373	$	1,628	$	245

Expected Federal income tax provision	$	1,147	$	553	$	83
Preferred dividend of subsidiary		31		31		31
Change in valuation allowance		28		-		-
Other adjustments		6		(19)		-

Income tax provision	$	1,212	$	565	$	114

Components of Net Deferred Tax Asset

The components of our net deferred tax asset were as follows:


	December 31,
	2013		2012
	(In thousands)
Deferred tax assets:
Secured borrowings - government guaranteed loans	$	1,028	$	1,054
Retained interests in transferred assets		359		387
Servicing asset		247		268
Net operating losses		28		25
Other		84		69

Total gross deferred tax assets		1,746		1,803
Valuation allowance		28		-

		1,718		1,803

Deferred tax liabilities:
Loans receivable		247		177

Total gross deferred tax liabilities		247		177


Deferred tax asset, net	$	1,471	$	1,626

Discontinued Operations, Net of Tax (Tables)

12 Months Ended

Dec. 31, 2013

Discontinued Operations And Disposal Groups [Abstract]

Summary of Discontinued Operations

Our discontinued operations consisted of the following:


	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Net gains (losses) on sales of real estate	$	(16)	$	(15)	$	532
Net operating losses		(227)		(582)		(690)
Impairment losses		(135)		(341)		(887)
Income tax benefit		31		115		-

Discontinued operations, net of tax	$	(347)	$	(823)	$	(1,045)

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References + Details

Share-Based Compensation Plans (Tables)

12 Months Ended

Dec. 31, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Summary of Share Options Granted Under Plan

A summary of the status of our share options as of December 31, 2013, 2012 and 2011 and the changes during the years ended on those dates are as follows:


	2013				2012				2011
	Number of Shares Underlying Options		Weighted Average Exercise Prices		Number of Shares Underlying Options		Weighted Average Exercise Prices		Number of Shares Underlying Options		Weighted Average Exercise Prices
Outstanding, January 1		112,500		$8.21		94,750		$9.09		90,750		$10.11
Granted		-		-		30,000		$7.80		27,000		$8.75
Expired		(14,000)		$7.65		(12,250)		$14.01		(23,000)		$12.72


Outstanding and exercisable, December 31		98,500		$8.29		112,500		$8.21		94,750		$9.09


Weighted-average fair value per share of stock options granted during the year		N/A				$0.40				$1.10

Black-Scholes Option Pricing Model

The fair value of each share option granted is estimated on the date of grant using the Black-Scholes option-pricing model with the following weighted-average assumptions:


	Years Ended December 31,
	2012		2011
Assumption:
Expected Term (years)		3.0		3.0
Risk-Free Interest Rate		0.39%		0.71%
Expected Dividend Yield		8.21%		7.31%
Expected Volatility		21.12%		33.58%
Forfeiture Rate		1.00%		2.00%

Schedule of Share Based Compensation Arrangement by Share Based Payment Award Options Outstanding and Exercisable

The following table summarizes information about share options outstanding at December 31, 2013:


	Options Outstanding and Exercisable
Range of Exercise Prices	Number Outstanding		Weighted Average Remaining Contract Life (in years)		Weighted Average Exercise Price
$7.80		30,000		3.44		$7.80
$8.35 to $8.75		68,500		1.62		$8.51

$7.80 to $8.75		98,500		2.17		$8.29

Summary of Changes in Outstanding RSUs and Restricted Stock

A summary of our restricted shares as of December 31, 2013, 2012 and 2011 and the changes during the years ended on those dates are as follows:


	2013				2012				2011
	Number of Shares		Weighted Average Grant Date Fair Value Per Share		Number of Shares		Weighted Average Grant Date Fair Value Per Share		Number of Shares		Weighted Average Grant Date Fair Value Per Share
Balance, January 1		6,666		$7.75		11,031		$8.57		12,066		$8.35
Granted		6,666		$7.06		15,000		$7.45		15,000		$8.73
Vested		(6,666)		$7.74		(19,365)		$7.98		(16,035)		$8.55
Forfeited		-		-		-		-		-		-

Balance, December 31		6,666		$7.13		6,666		$7.75		11,031		$8.57

Supplemental Disclosure of Cash Flow Information (Tables)

12 Months Ended

Dec. 31, 2013

Supplemental Cash Flow Elements [Abstract]

Non-Cash Activities

Our non-cash activities were as follows:


	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Reclassification from loans receivable to real estate owned	$	3,641	$	1,481	$	409


Loans receivable originated to facilitate sales of real estate owned	$	975	$	1,225	$	1,172


Reclassification from secured borrowings to loans receivable, net	$	1,749	$	-	$	-

Fair Values of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Impaired Loans Measured at Fair Value on Nonrecurring Basis


	December 31,
	2013		2012
	(In thousands)
Impaired loans (1)	$	6,682	$	11,637

(1)

Activity for Real Estate Owned

The following is the activity for our REO:


	Years Ended December 31,
	2013		2012
	(In thousands)
Value - beginning of year	$	739	$	1,259
Foreclosures		3,641		1,481
Cost of sales		(2,799)		(1,660)
Impairment losses		(135)		(341)

Value - end of year	$	1,446	$	739

Estimated Fair Values of Financial Instruments

The estimated fair values of those financial instruments which are not recorded at fair value on our consolidated balance sheets were as follows:


	December 31,
	2013				2012
	Carrying Amount		Estimated Fair Value		Carrying Amount		Estimated Fair Value		Level
	(In thousands)
Assets:
Loans Receivable Subject To Credit Risk	$	198,750	$	184,453	$	200,642	$	181,112		3
SBA 7(a) loans receivable, subject to secured borrowings		37,839		42,490		38,349		43,096		3

Liabilities:
SBIC debentures payable		27,500		25,790		17,190		18,027		3
Secured borrowings - government guaranteed loans		40,427		40,427		41,008		41,008		3
Revolving credit facility		14,400		14,400		11,900		11,900		3
Junior Subordinated Notes		27,070		25,197		27,070		22,592		3

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2013

Commitments And Contingencies Disclosure [Abstract]

Future Minimum Lease Payments

We lease office space in Dallas, Texas under a lease which expires in February 2015. Future minimum lease payments under this lease are as follows:


Years Ending December 31,	Total
	(In thousands)
2014	$	217
2015		36

	$	253

Summary of Significant Accounting Policies - Additional Informations (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Separation And Basis Of Presentation [Line Items]
Junior Subordinated Notes	$ 27,070,000	$ 27,070,000
Investment in variable interest entity	820,000
Exposure related to the Junior Subordinated notes	$ 26,250,000
Loans on non accrual status determinator	60 days
Guaranteed portion of program loans sold to investors	(1) a cash premium and the minimum 1% SBA required servicing spread, (2) future servicing spread greater than 1% and no cash premium or (3) future servicing spread greater than 1% and a 10% cash premium.
Percentage of minimum servicing spread required	1.00%
Rate of cash premium	10.00%
Advertising Expense	$ 145,000	$ 136,000	$ 85,000
Income distributable to shareholders, minimum	90.00%
Weighted average life of the loan	5 years
Credit losses	$ 0
Minimum [Member]
Separation And Basis Of Presentation [Line Items]
Fair value of servicing asset and retained loan discount	11.70%	11.60%
Maximum [Member]
Separation And Basis Of Presentation [Line Items]
Fair value of servicing asset and retained loan discount	12.40%	12.10%

Merger - Additional Information (Detail) $ / shares in Units, $ in Millions	Jul. 08, 2013 USD ($) $ / shares shares
Business Combination Transactions [Line Items]
Special cash dividend received \| $ / shares	$ 5.50
CIM Urban REIT [Member]
Business Combination Transactions [Line Items]
Newly issued common shares	22,000,000
Newly issued preferred shares	65,000,000
Total common shares to be issued pursuant to merger \| $	$ 477.2
Percentage of shares outstanding	97.80%
Number of preferred shares converted to common stock shares	7

Loans Receivable, net - Loans Receivables, Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]
Commercial mortgage loans	$ 119,030	$ 128,401
SBA 7(a) loans	30,325	28,196
Total loans receivable	239,606	242,127
Add/(deduct):
Deferred capitalized costs, net	267	277
Loan loss reserves	(3,284)	(3,413)
Loans receivable, net	236,589	238,991
SBIC commercial mortgage loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
SBIC commercial mortgage loans	52,848	47,621
SBA 7(a) loans, subject to secured borrowings [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
SBA 7(a) loans, subject to secured borrowings	$ 37,403	$ 37,909

Loans Receivable, net - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Financing Receivable, Recorded Investment, Past Due [Line Items]
Concentrations of investments in hospitality industry	95.00%
State loan receivable concentration	10.00%	10.00%
Provision for loan losses	0.83%	1.25%
Five year aggregate for provision for loan losses, net	$ 5,300,000
Provision for loan losses basis points	0.53%
Loan loss reserves as percentage loans receivable	1.62%
Recorded investment in non accrual loans	$ 1,336,000	$ 5,768,000
Government guaranteed portion of loan related secured borrowing on non accrual status		634,000
Loans receivable past due 90 days or more which were accruing interest	$ 0	$ 0
Loans receivable past due	90 days	90 days
Voluntary modification of loans recorded investment	$ 3,400,000
Involuntary modification due to bankruptcy loans recorded investment	2,700,000
Modified loans no longer complying with their terms	$ 5,100,000
Texas [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Loans collateralized by properties	13.00%	15.00%
SBA 7(a) loans, subject to secured borrowings [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
SBA 7(a) loans, subject to secured borrowings	$ 37,403,000	$ 37,909,000
SBA 7(a) Loans [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Balance of SBA 7(a) loans, net of retained loans discount	$ 2,700,000	2,100,000
Recorded investment in non accrual loans		855,000
Commercial Loan [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Recorded investment in commercial mortgage non accrual loans		$ 4,913,000

Loans Receivable, net - Aging of Loans Receivable (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current	$ 199,307	$ 198,282
Between 29 and 59 days delinquent	1,556	2,824
Between 60 and 89 days delinquent		1
Over 89 days delinquent	1,340	3,111
Loans receivable, gross, excluding secured borrowings	$ 202,203	$ 204,218
Current	98.50%	97.10%
Between 29 and 59 days delinquent	0.80%	1.40%
Between 60 and 89 days delinquent
Over 89 days delinquent	0.70%	1.50%
Aging of loans receivable percent	100.00%	100.00%
Commercial Mortgage Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current	$ 169,570	$ 170,429
Between 29 and 59 days delinquent	968	2,482
Between 60 and 89 days delinquent
Over 89 days delinquent	1,340	3,111
Loans receivable, gross, commercial mortgage loans	$ 171,878	$ 176,022
Current	98.60%	96.80%
Between 29 and 59 days delinquent	0.60%	1.40%
Between 60 and 89 days delinquent
Over 89 days delinquent	0.80%	1.80%
Aging of loans receivable percent	100.00%	100.00%
SBA 7(a) Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current	$ 29,737	$ 27,853
Between 29 and 59 days delinquent	588	342
Between 60 and 89 days delinquent		1
Over 89 days delinquent
SBA 7(a) loans receivable, gross, excluding secured borrowings	$ 30,325	$ 28,196
Current	98.10%	98.80%
Between 29 and 59 days delinquent	1.90%	1.20%
Between 60 and 89 days delinquent
Over 89 days delinquent
Aging of loans receivable percent	100.00%	100.00%

Loans Receivable, net - Aging of Loans Receivable (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructurings between 29 and 59 days delinquent	$ 1.0
Troubled debt restructurings over 89 days delinquent		$ 2.3
Commercial Mortgage Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Troubled debt restructurings current	$ 5.8	$ 7.6

Loans Receivable, net - Loan Loss Reserves (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance, beginning of year	$ 3,413	$ 1,812	$ 1,609
Provision for loan losses	1,679	2,505	826
Reduction of loan losses	(442)	(104)	(366)
Recoveries		(467)
Principal balances written-off, net	(1,366)	(333)	(257)
Balance, end of year	3,284	3,413	1,812
Commercial Mortgage Loans [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance, beginning of year	2,850	1,329	1,303
Provision for loan losses	1,365	2,219	429
Reduction of loan losses	(438)	(70)	(342)
Recoveries		(467)
Principal balances written-off, net	(1,147)	(161)	(61)
Balance, end of year	2,630	2,850	1,329
SBA 7(a) Loans [Member]
Financing Receivable, Allowance for Credit Losses [Line Items]
Balance, beginning of year	563	483	306
Provision for loan losses	314	286	397
Reduction of loan losses	(4)	(34)	(24)
Principal balances written-off, net	(219)	(172)	(196)
Balance, end of year	$ 654	$ 563	$ 483

Loans Receivable, net - Loans Considered to be Impaired (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Financing Receivable, Impaired [Line Items]
Impaired loans requiring reserves	$ 3,748	$ 10,927	$ 7,411
Impaired loans expected to be fully recoverable	4,340	2,244	846
Total impaired loans	8,088	13,171	8,257
Loan loss reserves	1,406	1,535	563
Average impaired loans	11,121	9,895	8,176
Interest income on impaired loans	388	372	290
Commercial Mortgage Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans requiring reserves	3,725	10,049	7,027
Impaired loans expected to be fully recoverable	4,340	2,123	689
Total impaired loans	8,065	12,172	7,716
Loan loss reserves	1,385	1,382	372
Average impaired loans	10,042	9,116	7,610
Interest income on impaired loans	348	359	271
SBA 7(a) Loans [Member]
Financing Receivable, Impaired [Line Items]
Impaired loans requiring reserves	23	878	384
Impaired loans expected to be fully recoverable		121	157
Total impaired loans	23	999	541
Loan loss reserves	21	153	191
Average impaired loans	1,079	779	566
Interest income on impaired loans	$ 40	$ 13	$ 19

Loans Receivable, net - Loans Considered to be Impaired (Parenthetical) (Detail) - USD ($)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
SBA 7(a) Loans [Member]
Financing Receivable, Impaired [Line Items]
Unpaid principal balance of our impaired SBA 7(a) loans (excluding the government guaranteed portion)	$ 150,000	$ 362,000	$ 593,000
Commercial Loan [Member]
Financing Receivable, Impaired [Line Items]
Unpaid principal balance of our impaired commercial mortgage loans	$ 8,534,000	$ 12,704,000	$ 7,940,000

Loans Receivable, net - Troubled Debt Restructurings (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($) SecurityLoan	Dec. 31, 2012 USD ($) SecurityLoan	Dec. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)
Financing Receivable, Modifications [Line Items]
Loan loss reserves	$ 3,284	$ 3,413	$ 1,812	$ 1,609
Commercial Mortgage Loans [Member]
Financing Receivable, Modifications [Line Items]
Troubled debt restructurings requiring reserves, Unpaid Principal Balance	4,148	10,531
Troubled debt restructurings without reserves, Unpaid Principal Balance	4,386	2,172
Total troubled debt restructurings, Unpaid Principal Balance	8,534	12,703
Troubled debt restructurings requiring reserves, Recorded Investment	3,716	10,049
Troubled debt restructurings without reserves, Recorded Investment	4,334	2,123
Total troubled debt restructurings, Recorded Investment	$ 8,050	$ 12,172
Number of loans \| SecurityLoan	6	8
Loan loss reserves	$ 1,385	$ 1,382
SBA 7(a) Loans [Member]
Financing Receivable, Modifications [Line Items]
Troubled debt restructurings requiring reserves, Unpaid Principal Balance		846
Troubled debt restructurings without reserves, Unpaid Principal Balance
Total troubled debt restructurings, Unpaid Principal Balance		846
Troubled debt restructurings requiring reserves, Recorded Investment		854
Total troubled debt restructurings, Recorded Investment		$ 854
Number of loans \| SecurityLoan		1
Loan loss reserves		$ 130

Loans Receivable, net - Troubled Debt Restructurings (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2012 USD ($)
Receivables [Abstract]
Government guaranteed portion of loan related secured borrowing on non accrual status	$ 634,000
Credit loss exposure description	The SBA 7(a) loan recorded investment and unpaid principal balance included the government guaranteed portion of $634,000 on which we had no credit loss exposure.

Other Assets - Other Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Servicing asset, net	$ 1,559	$ 1,261
Deferred borrowing costs, net	1,526	1,218
Deferred tax asset, net	1,471	1,626
Real estate owned	1,446	739	$ 1,259
Investment in VIE	820	820
Interest receivable	718	620
Retained interests in transferred assets	694	773
Prepaid expenses and deposits	287	330
Other	319	99
Other Assets, Total	$ 8,840	$ 7,486

Debt - Summary of Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Summary of Debt
Secured borrowings - government guaranteed loans	$ 40,427	$ 41,008
Junior Subordinated Notes	27,070	27,070
Debentures payable	27,500	17,190
Revolving credit facility	14,400	11,900
Debt	109,397	97,168
Loans sold for premium and excess spread - principal [Member]
Summary of Debt
Secured borrowings - government guaranteed loans	$ 31,695	$ 32,062
Weighted Average Coupon Rate	4.03%	4.09%
Loans sold for a premium and excess spread - deferred premiums [Member]
Summary of Debt
Secured borrowings - government guaranteed loans	$ 3,024	$ 3,099
Loans sold for excess spread [Member]
Summary of Debt
Secured borrowings - government guaranteed loans	$ 5,708	$ 5,847
Weighted Average Coupon Rate	1.58%	1.58%
Junior subordinated notes [Member]
Summary of Debt
Weighted Average Coupon Rate	3.50%	3.61%
Debentures payable [Member]
Summary of Debt
Weighted Average Coupon Rate	3.87%	4.47%
Revolving credit facility [Member]
Summary of Debt
Weighted Average Coupon Rate	2.75%	2.30%

Debt - Summary of Debt (Parenthetical) (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Debt Disclosure [Abstract]
Proceeds on revolving credit facility	$ 70,200,000	$ 48,300,000	$ 41,800,000
Repayments on revolving credit facility	$ 67,700,000	$ 54,200,000	$ 37,800,000

Debt - Additional Information (Detail) - USD ($)	1 Months Ended		3 Months Ended	12 Months Ended
Debt - Additional Information (Detail) - USD ($)	Mar. 31, 2014	Aug. 31, 2013	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Debt Instrument [Line Items]
Rate of cash premium				10.00%
Debt instrument face amount				$ 109,397,000
Interest Paid				$ 3,500,000	$ 3,495,000	$ 3,733,000
Subsequent Event [Member] \| New term note [Member]
Debt Instrument [Line Items]
Debt instrument face amount	$ 30,000,000
Interest rate	2.50%
Decrease in credit availability	$ 25,000,000
Revolving credit facility [Member]
Debt Instrument [Line Items]
Period of Line of Credit				30 days
Interest Rate of LIBOR				2.00%
Revolving credit facility credit availability				$ 40,000,000
Spread under prime interest rate on revolving credit facility				0.50%
Debt instrument, maturity period				Jun. 30, 2015
Minimum net worth				$ 132,000,000
Percentage charged as unused fee				0.375%
Secured borrowings [Member]
Debt Instrument [Line Items]
Rate of cash premium				10.00%
Junior subordinated notes [Member]
Debt Instrument [Line Items]
Period of Line of Credit				90 days
Interest Rate of LIBOR				3.25%
Debenture [Member]
Debt Instrument [Line Items]
Debt instrument face amount		$ 8,500,000	$ 6,000,000
SBIC debenture interest rate		3.64%	2.35%
Annual fees		0.76%	0.515%
Debenture maturity period				10 years
Repayment of Debentures				$ 4,200,000
Debenture's maturity date				Sep. 01, 2013

Debt - Principal Payments on, and Estimated Amortization on Debt (Detail) $ in Thousands	Dec. 31, 2013 USD ($)
Debt Instrument [Line Items]
2014	$ 1,295
2015	19,735
2016	1,375
2017	1,419
2018	1,464
Thereafter	84,109
Total principal payments on debt	109,397
Secured Borrowings Principal [Member]
Debt Instrument [Line Items]
2014	1,139
2015	1,179
2016	1,219
2017	1,263
2018	1,308
Thereafter	31,295
Total principal payments on debt	37,403
Secured Borrowings Deferred Premiums [Member]
Debt Instrument [Line Items]
2014	156
2015	156
2016	156
2017	156
2018	156
Thereafter	2,244
Total principal payments on debt	3,024
All Other Debt [Member]
Debt Instrument [Line Items]
2014
2015	18,400
2016
2017
2018
Thereafter	50,570
Total principal payments on debt	$ 68,970

Debt - Principal Payments on, and Estimated Amortization on Debt (Parenthetical) (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2013 USD ($)
Debt Instrument [Line Items]
Rate of cash premium	10.00%
Debentures repaid	$ 27.5
Secured borrowings [Member]
Debt Instrument [Line Items]
Rate of cash premium	10.00%

Cumulative Preferred Stock of Subsidiary - Additional Information (Detail) - Cumulative Preferred Stock [Member] - Small Business Investment Company Subsidiaries [Member] - USD ($)	1 Months Ended	12 Months Ended
	Feb. 28, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Preferred Stock Of Subsidiary Corporation [Line Items]
Shares outstanding		30,000
Par value of shares		$ 100
Percentage of outstanding preferred stock		3.00%
Cost of redeemable preferred stock		$ 3,000,000
Value of redeemed preferred stock		900,000
Dividends		$ 90,000	$ 90,000	$ 90,000
Loss on redemption of preferred stock	$ 2,100,000

EPS - Additional Information (Detail) - shares	12 Months Ended
EPS - Additional Information (Detail) - shares	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Earnings Per Share [Abstract]
Basic weighted average common shares outstanding	10,595,000	10,585,000	10,570,000
Weighted average diluted shares outstanding increased	2,000		14,000
Stock options not exercised	68,500	112,500	81,000

Dividends Paid and Declared - Schedule of Dividends Declared (Detail) - $ / shares	3 Months Ended				12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2013
Equity [Abstract]
Record Date	Dec. 31, 2013	Sep. 30, 2013	Jun. 28, 2013	Mar. 28, 2013
Date Paid	Jan. 06, 2014	Oct. 07, 2013	Jul. 08, 2013	Apr. 08, 2013
Amount per share	$ 0.125	$ 0.125	$ 0.125	$ 0.125	$ 0.500

Dividends Paid and Declared - Additional Information (Detail) $ in Millions	Dec. 31, 2013 USD ($)
Dividend Declared [Abstract]
Covenant revolving credit facility to maintain a minimum net worth to pay out returns of capital as dividends	$ 132

Other Income - Summary of Other Income (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Other Income And Expenses [Abstract]
Servicing income	$ 547	$ 499	$ 399
Prepayment fees	418	279	118
Loan related income	165	221	196
Income from retained interests in transferred assets	162	189	215
Other	100	92	127
Other income	$ 1,392	$ 1,280	$ 1,055

Severance and Related Benefits - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2012 USD ($)
Postemployment Benefits [Abstract]
Severance and related benefits expense	$ 2,114

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Taxes [Line Items]
Income distributable to shareholders, minimum	90.00%
Income tax benefit	$ 31	$ 115
Federal statutory rates	34.00%
Income taxes paid	$ 976	$ 617	$ 612
Maximum [Member]
Income Taxes [Line Items]
Expiration of net operating loss carryforwards	2032
Minimum [Member]
Income Taxes [Line Items]
Expiration of net operating loss carryforwards	2027

Income Taxes - Summary of Reconciliation of Net Income to REIT Taxable Income (Detail) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Taxable Income Reconciliation [Abstract]
Net income (loss)	$ 2,067	$ (2,179)	$ 3,647
Gains related to real estate	(1,537)		(235)
Strategic alternatives		(678)	678
Impairment losses	116	300	804
Transaction costs	2,789
Severance accrual (payments)	(1,806)	1,777	(100)
Amortization and accretion	(100)	(188)	(68)
Loan valuation	(59)	1,403	184
Other, net	99	157	8
Subtotal	1,569	592	4,918
Adjustment for TRS net income, net of tax	(2,101)	(840)	(131)
Dividend distribution from TRS			1,000
REIT taxable income (loss)	(532)	(248)	5,787
Distributions declared	$ 5,299	$ 6,353	$ 6,767
Basic weighted average common shares outstanding	10,595	10,585	10,570

Income Taxes - Dividends Per Share (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Common Dividends Declared Per Share [Line Items]
Amount Per Share	$ 0.500	$ 0.600	$ 0.640
Dividends paid percentage	100.00%	100.00%	100.00%
Non-qualified dividends [Member]
Common Dividends Declared Per Share [Line Items]
Amount Per Share			$ 0.477
Dividends paid percentage			74.53%
Qualified Dividends [Member]
Common Dividends Declared Per Share [Line Items]
Amount Per Share			$ 0.095
Dividends paid percentage			14.78%
Non-taxable return of capital [Member]
Common Dividends Declared Per Share [Line Items]
Amount Per Share	$ 0.500	$ 0.600	$ 0.068
Dividends paid percentage	100.00%	100.00%	10.69%

Income Taxes - Income Tax Provision (Benefit) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Federal
Current provision	$ 1,041	$ 821	$ 483
Deferred provision (benefit)	171	(256)	(369)
Income tax provision	$ 1,212	$ 565	$ 114

Income Taxes - Reconciliation of TRS Income Tax Attributable to Net Income (Loss) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Income (loss) from continuing operations before income taxes for TRS's	$ 3,373	$ 1,628	$ 245
Expected Federal income tax provision	1,147	553	83
Preferred dividend of subsidiary	31	31	31
Change in valuation allowance	28
Other adjustments	6	(19)
Income tax provision	$ 1,212	$ 565	$ 114

Income Taxes - Components of Net Deferred Tax Asset (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets:
Secured borrowings-government guaranteed loans	$ 1,028	$ 1,054
Retained interests in transferred assets	359	387
Servicing asset	247	268
Net operating losses	28	25
Other	84	69
Total gross deferred tax assets	1,746	1,803
Valuation allowance	28
Total Deferred tax assets	1,718	1,803
Deferred tax liabilities:
Loans receivable	247	177
Total gross deferred tax liabilities	247	177
Deferred tax asset, net	$ 1,471	$ 1,626

Discontinued Operations, Net of Tax - Summary of Discontinued Operations (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Discontinued Operations And Disposal Groups [Abstract]
Net gains (losses) on sales of real estate	$ (16)	$ (15)	$ 532
Net operating losses	(227)	(582)	(690)
Impairment losses	(135)	(341)	(887)
Income tax benefit	31	115
Discontinued operations, net of tax	$ (347)	$ (823)	$ (1,045)

Dividend Reinvestment and Cash Purchase Plan - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2013
Dividend Reinvestment And Cash Purchase Plan [Abstract]
Average of closing price of the Common Shares	100.00%

Profit Sharing Plan - Additional Information (Detail) - Deferred Profit Sharing [Member] - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Profit Sharing Plans [Line Items]
Percentage of vesting increased after sixth year of employment	100.00%
Amount expensed	$ 235,000	$ 247,000	$ 234,000

Share-Based Compensation Plans - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Stock Based Compensation [Line Items]
Shares authorized for grants	500,000
Contractual life of stock options granted	5 years
Share based compensation arrangement by sharebased payment award options exercisable number	98,500	112,500	94,750
The intrinsic value of these share options outstanding and exercisable	$ 34,000
Compensation expense	$ 49,000	$ 126,000	$ 148,000
Expected term of Risk-Free Interest Rate		3 years	3 years
Terms of Award	Restricted share awards generally vest based on two years of continuous service with one-third of the shares vesting immediately upon issuance of the shares and one-third vesting at the end of each of the next two years.
Vesting Period	2 years
Cost recognized to the restricted shares (in years)	2 years
Unrecognized compensation expense related to the restricted shares	$ 13,000
Fair value of restricted shares vested	$ 48,000
Options Held [Member] \| Stock Awards [Member]
Stock Based Compensation [Line Items]
Compensation expense		$ 12,000	$ 30,000

Share-Based Compensation Plans - Summary of Share Options Granted Under Plan (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding [Roll Forward]
Shares Outstanding, Beginning	112,500	94,750	90,750
Stock options and Granted		30,000	27,000
Stock options and Expired	(14,000)	(12,250)	(23,000)
Outstanding and exercisable	98,500	112,500	94,750
Weighted-average fair value per share of stock options granted during the year		$ 0.40	$ 1.10
Weighted average Exercise Price, Beginning	$ 8.21	9.09	10.11
Stock options and Granted, Weighted Average Exercise Price Per Award		7.80	8.75
Stock options and Expired, Weighted Average Exercise Price Per Award	7.65	14.01	12.72
Outstanding and exercisable, weighted average exercise price	$ 8.29	$ 8.21	$ 9.09

Share-Based Compensation Plans - Black-Scholes Option-Pricing Model (Detail)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions And Methodology [Abstract]
Expected Term (years)	3 years	3 years
Risk-Free Interest Rate	0.39%	0.71%
Expected Dividend Yield	8.21%	7.31%
Expected Volatility	21.12%	33.58%
Forfeiture Rate	1.00%	2.00%

Share-Based Compensation Plans - Schedule of Share Based Compensation Arrangement by Share Based Payment Award Options Outstanding and Exercisable (Detail)	12 Months Ended
	Dec. 31, 2013 $ / shares shares
Range One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price Range, Upper Range Limit	$ 7.80
Number of shares Outstanding \| shares	30,000
Weighted Average Remaining Contract Life (in years)	3 years 5 months 9 days
Weighted Average Exercise Price	$ 7.80
Range Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price Range, Lower Range Limit	8.35
Exercise Price Range, Upper Range Limit	$ 8.75
Number of shares Outstanding \| shares	68,500
Weighted Average Remaining Contract Life (in years)	1 year 7 months 13 days
Weighted Average Exercise Price	$ 8.51
Range Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise Price Range, Lower Range Limit	7.80
Exercise Price Range, Upper Range Limit	$ 8.75
Number of shares Outstanding \| shares	98,500
Weighted Average Remaining Contract Life (in years)	2 years 2 months 1 day
Weighted Average Exercise Price	$ 8.29

Share-Based Compensation Plans - Summary of Changes in Outstanding RSUs and Restricted Stock (Detail) - Restricted Stock [Member] - $ / shares	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance, Beginning	6,666	11,031	12,066
Granted	6,666	15,000	15,000
Vested	(6,666)	(19,365)	(16,035)
Forfeited
Balance, Ending	6,666	6,666	11,031
Weighted Average Fair Value at Grant Date, Beginning Balance	$ 7.75	$ 8.57	$ 8.35
Weighted Average Fair Value at Grant Date, Granted	7.06	7.45	8.73
Weighted Average Fair Value at Grant Date, Vested	7.74	7.98	8.55
Weighted Average Fair Value at Grant Date, Forfeited
Weighted Average Fair Value at Grant Date, Ending Balance	$ 7.13	$ 7.75	$ 8.57

Supplemental Disclosure of Cash Flow Information - Non-Cash Activities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Supplemental Cash Flow Elements [Abstract]
Reclassification from loans receivable to real estate owned	$ 3,641	$ 1,481	$ 409
Loans receivable originated to facilitate sales of real estate owned	975	$ 1,225	$ 1,172
Reclassification from secured borrowings to loans receivable, net	$ 1,749

Fair Values of Financial Instruments - Impaired Loans Measured at Fair Value on Nonrecurring Basis (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Fair Value Disclosures [Abstract]
Impaired loans	$ 6,682	$ 11,637

Fair Values of Financial Instruments - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Estimated fair value of real estate owned	$ 1,446,000	$ 739,000	$ 1,259,000
Level 3 inputs [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Prepayment rate	15.00%	15.00%
Discount rate	11.70%	11.70%
Level 3 inputs [Member] \| Estimated Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Estimated fair value of retained interests	$ 694,000	$ 773,000
Estimated fair value of real estate owned	$ 1,443,000	$ 739,000

Fair Values of Financial Instruments - Activity for Real Estate Owned (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Fair Value Disclosures [Abstract]
Balance as of beginning of year	$ 739	$ 1,259
Foreclosures	3,641	1,481
Cost of sales	(2,799)	(1,660)
Impairment losses	(135)	(341)	$ (887)
Balance as of end of year	$ 1,446	$ 739	$ 1,259

Fair Values of Financial Instruments - Estimated Fair Values of Financial Instruments (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Assets:
SBA 7(a) loans receivable, subject to secured borrowings	$ 37,839	$ 38,349
Liabilities:
SBIC debentures payable	27,500	17,190
Secured borrowings - government guaranteed loans	40,427	41,008
Revolving credit facility	14,400	11,900
Junior Subordinated Notes	27,070	27,070
Carrying Amount [Member] \| Level 3 inputs [Member]
Assets:
Loans Receivable Subject To Credit Risk	198,750	200,642
SBA 7(a) loans receivable, subject to secured borrowings	37,839	38,349
Liabilities:
SBIC debentures payable	27,500	17,190
Secured borrowings - government guaranteed loans	40,427	41,008
Revolving credit facility	14,400	11,900
Junior Subordinated Notes	27,070	27,070
Estimated Fair Value [Member] \| Level 3 inputs [Member]
Assets:
Loans Receivable Subject To Credit Risk	184,453	181,112
SBA 7(a) loans receivable, subject to secured borrowings	42,490	43,096
Liabilities:
SBIC debentures payable	25,790	18,027
Secured borrowings - government guaranteed loans	40,427	41,008
Revolving credit facility	14,400	11,900
Junior Subordinated Notes	$ 25,197	$ 22,592

Commitments and Contingencies - Additional Information (Detail)			12 Months Ended
	Jan. 01, 2016 shares	Jan. 28, 2014 USD ($) $ / shares shares	Dec. 31, 2013 USD ($) Payment Employees	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Commitment And Contingencies [Line Items]
Outstanding loan commitments and approvals to fund loans			$ 13,600,000
Lease expiration date of office space in Dallas, Texas			Feb. 01, 2015
Rent expense			$ 185,000	$ 187,000	$ 179,000
Severance compensation paid in terms of annual compensation			2.99 times the average of the last three years
Death payments in terms of annual salary paid \| Payment			2
Disability payments in terms of annual salary paid \| Payment			1
Number of employees covered under employee agreement \| Employees			2
Insurance claim deductible amount under litigation			$ 250,000
Minimum net worth required to maintain a licensee, Description			Greater of (1) 10% of the outstanding loans receivable of our SBLC or (2) $1.0 million,
Percentage of outstanding loans receivable required to maintain licensee			10.00%
Minimum net worth required to maintain a licensee			$ 1,000,000
Dividend available for distribution			2,100,000
Subsequent Event [Member] \| Cim Service Provider Llc [Member]
Commitment And Contingencies [Line Items]
Common stock purchased \| shares		2,750,000
Share purchased, price per share \| $ / shares		$ 5.00
Attorney's fees and expenses		$ 772,000
Subsequent Event [Member] \| Reit Redux Lp [Member]
Commitment And Contingencies [Line Items]
Common stock purchased \| shares		500,000
Share purchased, price per share \| $ / shares		$ 5.00
Maximum [Member]
Commitment And Contingencies [Line Items]
Transaction fees			$ 3,800,000
Executive Officers [Member] \| Subsequent Event [Member]
Commitment And Contingencies [Line Items]
Restricted share awards \| shares	525,000

Commitments and Contingencies - Future Minimum Lease Payments (Detail) $ in Thousands	Dec. 31, 2013 USD ($)
Commitments And Contingencies Disclosure [Abstract]
2014	$ 217
2015	36
Future Minimum Lease Payments, Total	$ 253

Schedule - Mortgage Loans on Real Estate - Conventional Loans (Parenthetical) (Detail) - Conventional Loans [Member]	Dec. 31, 2013 USD ($)
Mortgage Loans on Real Estate [Line Items]
General reserves	$ 1,245,000
Cost basis of mortgage loans for federal income tax purposes	172,183,000
Texas [Member]
Mortgage Loans on Real Estate [Line Items]
Loans face value	3,116,000
Loans valuation reserve	812,000
Other One [Member]
Mortgage Loans on Real Estate [Line Items]
Loans face value	1,032,000
Loans valuation reserve	$ 573,000

Schedule - Mortgage Loans on Real Estate - SBA 7 (a) Loans (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($) SecurityLoan	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 57,106	$ 55,387	$ 39,524
SBA 7(a) Loans [Member]
Mortgage Loans on Real Estate [Line Items]
Number of loans \| SecurityLoan	183
Carrying Amount of Mortgages	$ 68,531
Principal amount of loan subject to delinquent principal or "interest"
SBA 7(a) Loans [Member] \| Government guaranteed portions [Member]
Mortgage Loans on Real Estate [Line Items]
Carrying Amount of Mortgages	190
Principal amount of loan subject to delinquent principal or "interest"
SBA 7(a) Loans [Member] \| Secured borrowings [Member]
Mortgage Loans on Real Estate [Line Items]
Carrying Amount of Mortgages	37,403
Principal amount of loan subject to delinquent principal or "interest"
SBA 7(a) Loans [Member] \| Other [Member]
Mortgage Loans on Real Estate [Line Items]
Number of loans \| SecurityLoan	47
Interest rate	5.25%
Final maturity date Start	Jan. 31, 2015
Final Maturity Date End	Sep. 13, 2037
Carrying Amount of Mortgages	$ 4,185
Principal amount of loan subject to delinquent principal or "interest"
SBA 7(a) Loans [Member] \| MICHIGAN
Mortgage Loans on Real Estate [Line Items]
Number of loans \| SecurityLoan	23
Final maturity date Start	Dec. 28, 2017
Final Maturity Date End	Nov. 27, 2038
Carrying Amount of Mortgages	$ 5,256
Principal amount of loan subject to delinquent principal or "interest"
SBA 7(a) Loans [Member] \| TEXAS
Mortgage Loans on Real Estate [Line Items]
Number of loans \| SecurityLoan	32
Final maturity date Start	Apr. 26, 2014
Final Maturity Date End	Oct. 31, 2038
Carrying Amount of Mortgages	$ 3,660
Principal amount of loan subject to delinquent principal or "interest"
SBA 7(a) Loans [Member] \| OHIO
Mortgage Loans on Real Estate [Line Items]
Number of loans \| SecurityLoan	17
Final maturity date Start	Oct. 16, 2020
Final Maturity Date End	Aug. 12, 2038
Carrying Amount of Mortgages	$ 3,957
Principal amount of loan subject to delinquent principal or "interest"
SBA 7(a) Loans [Member] \| NORTH CAROLINA
Mortgage Loans on Real Estate [Line Items]
Number of loans \| SecurityLoan	6
Final maturity date Start	Sep. 08, 2032
Final Maturity Date End	May 06, 2038
Carrying Amount of Mortgages	$ 1,767
Principal amount of loan subject to delinquent principal or "interest"
SBA 7(a) Loans [Member] \| VIRGINIA
Mortgage Loans on Real Estate [Line Items]
Number of loans \| SecurityLoan	7
Final maturity date Start	Sep. 06, 2036
Final Maturity Date End	Nov. 21, 2038
Carrying Amount of Mortgages	$ 1,605
Principal amount of loan subject to delinquent principal or "interest"
SBA 7(a) Loans [Member] \| FLORIDA
Mortgage Loans on Real Estate [Line Items]
Number of loans \| SecurityLoan	8
Final maturity date Start	Jun. 19, 2019
Final Maturity Date End	Nov. 07, 2038
Carrying Amount of Mortgages	$ 1,434
Principal amount of loan subject to delinquent principal or "interest"
SBA 7(a) Loans [Member] \| INDIANA
Mortgage Loans on Real Estate [Line Items]
Number of loans \| SecurityLoan	9
Final maturity date Start	Nov. 19, 2019
Final Maturity Date End	Aug. 30, 2037
Carrying Amount of Mortgages	$ 1,430
Principal amount of loan subject to delinquent principal or "interest"
SBA 7(a) Loans [Member] \| WISCONSIN
Mortgage Loans on Real Estate [Line Items]
Number of loans \| SecurityLoan	7
Final maturity date Start	Apr. 23, 2020
Final Maturity Date End	Jul. 17, 2038
Carrying Amount of Mortgages	$ 1,377
Principal amount of loan subject to delinquent principal or "interest"
SBA 7(a) Loans [Member] \| ILLINOIS
Mortgage Loans on Real Estate [Line Items]
Number of loans \| SecurityLoan	5
Final maturity date Start	Mar. 26, 2019
Final Maturity Date End	Sep. 18, 2037
Carrying Amount of Mortgages	$ 1,175
Principal amount of loan subject to delinquent principal or "interest"
SBA 7(a) Loans [Member] \| KENTUCKY
Mortgage Loans on Real Estate [Line Items]
Number of loans \| SecurityLoan	5
Final maturity date Start	Apr. 09, 2035
Final Maturity Date End	Dec. 27, 2037
Carrying Amount of Mortgages	$ 1,043
Principal amount of loan subject to delinquent principal or "interest"
SBA 7(a) Loans [Member] \| MISSISSIPPI
Mortgage Loans on Real Estate [Line Items]
Number of loans \| SecurityLoan	3
Final maturity date Start	May 18, 2035
Final Maturity Date End	Nov. 04, 2036
Carrying Amount of Mortgages	$ 999
Principal amount of loan subject to delinquent principal or "interest"
SBA 7(a) Loans [Member] \| ALABAMA
Mortgage Loans on Real Estate [Line Items]
Number of loans \| SecurityLoan	4
Final maturity date Start	Jul. 27, 2025
Final Maturity Date End	Aug. 25, 2036
Carrying Amount of Mortgages	$ 916
Principal amount of loan subject to delinquent principal or "interest"
SBA 7(a) Loans [Member] \| IOWA
Mortgage Loans on Real Estate [Line Items]
Number of loans \| SecurityLoan	4
Final maturity date Start	Dec. 22, 2035
Final Maturity Date End	May 21, 2038
Carrying Amount of Mortgages	$ 896
Principal amount of loan subject to delinquent principal or "interest"
SBA 7(a) Loans [Member] \| CONNECTICUT
Mortgage Loans on Real Estate [Line Items]
Number of loans \| SecurityLoan	2
Final maturity date Start	Dec. 05, 2014
Final Maturity Date End	Nov. 30, 2036
Carrying Amount of Mortgages	$ 620
Principal amount of loan subject to delinquent principal or "interest"
SBA 7(a) Loans [Member] \| ARIZONA
Mortgage Loans on Real Estate [Line Items]
Number of loans \| SecurityLoan	4
Final maturity date Start	Jan. 12, 2033
Final Maturity Date End	Apr. 28, 2036
Carrying Amount of Mortgages	$ 618
Principal amount of loan subject to delinquent principal or "interest"
Minimum [Member] \| SBA 7(a) Loans [Member] \| Other [Member]
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 0
Interest rate	4.75%
Minimum [Member] \| SBA 7(a) Loans [Member] \| MICHIGAN
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 0
Interest rate	5.25%
Minimum [Member] \| SBA 7(a) Loans [Member] \| TEXAS
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 0
Interest rate	4.13%
Minimum [Member] \| SBA 7(a) Loans [Member] \| OHIO
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 0
Interest rate	5.25%
Minimum [Member] \| SBA 7(a) Loans [Member] \| NORTH CAROLINA
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 0
Interest rate	5.75%
Minimum [Member] \| SBA 7(a) Loans [Member] \| VIRGINIA
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 0
Minimum [Member] \| SBA 7(a) Loans [Member] \| FLORIDA
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 0
Interest rate	5.75%
Minimum [Member] \| SBA 7(a) Loans [Member] \| INDIANA
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 0
Interest rate	4.75%
Minimum [Member] \| SBA 7(a) Loans [Member] \| WISCONSIN
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 0
Interest rate	5.00%
Minimum [Member] \| SBA 7(a) Loans [Member] \| ILLINOIS
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 0
Interest rate	5.75%
Minimum [Member] \| SBA 7(a) Loans [Member] \| KENTUCKY
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 0
Minimum [Member] \| SBA 7(a) Loans [Member] \| MISSISSIPPI
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 0
Interest rate	5.75%
Minimum [Member] \| SBA 7(a) Loans [Member] \| ALABAMA
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 0
Interest rate	5.00%
Minimum [Member] \| SBA 7(a) Loans [Member] \| IOWA
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 0
Interest rate	5.75%
Minimum [Member] \| SBA 7(a) Loans [Member] \| CONNECTICUT
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 0
Interest rate	5.13%
Minimum [Member] \| SBA 7(a) Loans [Member] \| ARIZONA
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 0
Interest rate	5.75%
Maximum [Member] \| SBA 7(a) Loans [Member] \| Other [Member]
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 500
Interest rate	6.00%
Maximum [Member] \| SBA 7(a) Loans [Member] \| MICHIGAN
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 1,000
Interest rate	6.00%
Maximum [Member] \| SBA 7(a) Loans [Member] \| TEXAS
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 1,000
Interest rate	6.00%
Maximum [Member] \| SBA 7(a) Loans [Member] \| OHIO
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 1,000
Interest rate	6.00%
Maximum [Member] \| SBA 7(a) Loans [Member] \| NORTH CAROLINA
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 500
Interest rate	6.00%
Maximum [Member] \| SBA 7(a) Loans [Member] \| VIRGINIA
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 500
Interest rate	6.00%
Maximum [Member] \| SBA 7(a) Loans [Member] \| FLORIDA
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 500
Interest rate	6.00%
Maximum [Member] \| SBA 7(a) Loans [Member] \| INDIANA
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 500
Interest rate	6.00%
Maximum [Member] \| SBA 7(a) Loans [Member] \| WISCONSIN
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 500
Interest rate	6.00%
Maximum [Member] \| SBA 7(a) Loans [Member] \| ILLINOIS
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 500
Interest rate	6.00%
Maximum [Member] \| SBA 7(a) Loans [Member] \| KENTUCKY
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 500
Interest rate	6.00%
Maximum [Member] \| SBA 7(a) Loans [Member] \| MISSISSIPPI
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 500
Interest rate	6.00%
Maximum [Member] \| SBA 7(a) Loans [Member] \| ALABAMA
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 500
Interest rate	6.00%
Maximum [Member] \| SBA 7(a) Loans [Member] \| IOWA
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 500
Interest rate	6.00%
Maximum [Member] \| SBA 7(a) Loans [Member] \| CONNECTICUT
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 500
Interest rate	5.63%
Maximum [Member] \| SBA 7(a) Loans [Member] \| ARIZONA
Mortgage Loans on Real Estate [Line Items]
Size of loans	$ 500
Interest rate	6.00%

Schedule - Mortgage Loans on Real Estate - SBA 7 (a) Loans (Parenthetical) (Detail) - SBA 7(a) Loans [Member]	12 Months Ended
	Dec. 31, 2013 USD ($)
Mortgage Loans on Real Estate [Line Items]
Loans not secured by real estate	$ 419,000
Loans with subordinate lien positions	306,000
General reserves	633,000
Cost basis of mortgage loans for federal	29,573,000
Texas [Member]
Mortgage Loans on Real Estate [Line Items]
Loans face value	85,000
Loans valuation reserve	$ 19,000
Loans fixed interest percentage	6.00%
Other [Member]
Mortgage Loans on Real Estate [Line Items]
Loans face value	$ 25,000
Loans valuation reserve	$ 2,000
Loans fixed interest percentage	5.25%

Schedule - Mortgage Loans on Real Estate (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Mortgage Loans On Real Estate [Abstract]
Mortgage Loans on Real Estate, Beginning Balance	$ 238,991	$ 234,427	$ 233,218
New mortgage loans	57,106	55,387	39,524
Other-deferral for collection of commitment fees, net of costs	326	421	410
Other-accretion of loan fees and discounts	317	204	17
Additions during period	57,749	56,012	39,951
Collections of principal	(28,561)	(28,562)	(21,473)
Foreclosures	(3,641)	(1,481)	(409)
Cost of mortgages sold, net	(24,963)	(19,471)	(16,400)
Reclassification from secured borrowing to loans receivable	(1,749)
Other-bad debt expense, net of recoveries	(1,237)	(1,934)	(460)
Deductions during period	(60,151)	(51,448)	(38,742)
Mortgage Loans on Real Estate, Ending Balance	$ 236,589	$ 238,991	$ 234,427

Schedule - Mortgage Loans on Real Estate (Parenthetical) (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Mortgage Loans On Real Estate [Abstract]
Non cash new mortgage loans	$ 975,000	$ 1,225,000	$ 1,172,000

Loans Receivable, net - Classified Loans Receivable (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Financing Receivable, Recorded Investment [Line Items]
Loans receivable, gross, excluding secured borrowings	$ 202,203	$ 204,218
Percentage of loan receivable in aggregate loan receivable	100.00%	100.00%
Satisfactory [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable, gross, excluding secured borrowings	$ 190,245	$ 187,749
Percentage of loan receivable in aggregate loan receivable	94.10%	92.00%
OAEM [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable, gross, excluding secured borrowings	$ 4,144	$ 81
Percentage of loan receivable in aggregate loan receivable	2.00%
Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable, gross, excluding secured borrowings	$ 5,484	$ 13,043
Percentage of loan receivable in aggregate loan receivable	2.70%	6.40%
Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable, gross, excluding secured borrowings	$ 2,330	$ 3,345
Percentage of loan receivable in aggregate loan receivable	1.20%	1.60%
Commercial Mortgage Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable, gross, commercial mortgage loans	$ 171,878	$ 176,022
Percentage of loan receivable in aggregate loan receivable	100.00%	100.00%
Commercial Mortgage Loans [Member] \| Satisfactory [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable, gross, commercial mortgage loans	$ 161,424	$ 159,994
Percentage of loan receivable in aggregate loan receivable	93.90%	90.90%
Commercial Mortgage Loans [Member] \| OAEM [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable, gross, commercial mortgage loans	$ 3,862
Percentage of loan receivable in aggregate loan receivable	2.20%
Commercial Mortgage Loans [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable, gross, commercial mortgage loans	$ 4,284	$ 12,917
Percentage of loan receivable in aggregate loan receivable	2.50%	7.30%
Commercial Mortgage Loans [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Loans receivable, gross, commercial mortgage loans	$ 2,308	$ 3,111
Percentage of loan receivable in aggregate loan receivable	1.40%	1.80%
SBA 7(a) Loans [Member]
Financing Receivable, Recorded Investment [Line Items]
SBA 7(a) loans receivable, gross, excluding secured borrowings	$ 30,325	$ 28,196
Percentage of loan receivable in aggregate loan receivable	100.00%	100.00%
SBA 7(a) Loans [Member] \| Satisfactory [Member]
Financing Receivable, Recorded Investment [Line Items]
SBA 7(a) loans receivable, gross, excluding secured borrowings	$ 28,821	$ 27,755
Percentage of loan receivable in aggregate loan receivable	95.00%	98.50%
SBA 7(a) Loans [Member] \| OAEM [Member]
Financing Receivable, Recorded Investment [Line Items]
SBA 7(a) loans receivable, gross, excluding secured borrowings	$ 282	$ 81
Percentage of loan receivable in aggregate loan receivable	0.90%	0.30%
SBA 7(a) Loans [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
SBA 7(a) loans receivable, gross, excluding secured borrowings	$ 1,200	$ 126
Percentage of loan receivable in aggregate loan receivable	4.00%	0.40%
SBA 7(a) Loans [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
SBA 7(a) loans receivable, gross, excluding secured borrowings	$ 22	$ 234
Percentage of loan receivable in aggregate loan receivable	0.10%	0.80%