Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Jun. 30, 2018	Aug. 07, 2018
Document Information [Line Items]
Entity Registrant Name	META FINANCIAL GROUP INC
Entity Central Index Key	0000907471
Current Fiscal Year End Date	--09-30
Entity Filer Category	Large Accelerated Filer
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q3
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2018
Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		13,059,722
Common Stock, Nonvoting [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		0

Condensed Consolidated Statements of Financial Condition - USD ($) $ in Thousands	Jun. 30, 2018	Sep. 30, 2017
ASSETS
Cash and cash equivalents	$ 71,276	$ 1,267,586
Investment securities available for sale	1,351,538	1,106,977
Mortgage-backed securities available for sale	575,999	586,454
Investment securities held to maturity	216,160	449,840
Mortgage-backed securities held to maturity	8,218	113,689
Loans receivable	1,597,294	1,325,371
Allowance for loan losses	(21,950)	(7,534)
Federal Home Loan Bank Stock, at cost	7,446	61,123
Accrued interest receivable	17,825	19,380
Premises, furniture, and equipment, net	20,374	19,320
Bank-owned life insurance	86,655	84,702
Foreclosed real estate and repossessed assets	29,922	292
Goodwill	98,723	98,723
Intangible assets	46,098	52,178
Prepaid assets	23,211	28,392
Deferred taxes	23,025	9,101
Other assets	17,345	12,738
Total assets	4,169,159	5,228,332
LIABILITIES
Non-interest-bearing checking	2,637,987	2,454,057
Interest-bearing checking	103,065	67,294
Savings deposits	57,356	53,505
Money market deposits	45,115	48,758
Time certificates of deposit	57,151	123,637
Wholesale deposits	620,959	476,173
Total deposits	3,521,633	3,223,424
Short-term debt	27,290	1,404,534
Long-term debt	85,580	85,533
Accrued interest payable	3,705	2,280
Accrued expenses and other liabilities	87,038	78,065
Total liabilities	3,725,246	4,793,836
STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued or outstanding at June 30, 2018 and September 30, 2017, respectively	0	0
Additional paid-in capital	267,804	258,336
Retained earnings	206,284	167,164
Accumulated other comprehensive (loss) income	(28,601)	9,166
Treasury stock, at cost, 20,991 and 3,836 common shares at June 30, 2018 and September 30, 2017, respectively	(1,671)	(266)
Total stockholders’ equity	443,913	434,496
Total liabilities and stockholders’ equity	4,169,159	5,228,332
Common stock, $.01 par value; 90,000,000 and 15,000,000 shares authorized, 9,721,526 and 9,626,431 shares issued, 9,700,535 and 9,622,595 shares outstanding at June 30, 2018 and September 30, 2017, respectively [Member]
STOCKHOLDERS’ EQUITY
Common stock	97	96
Common stock, Nonvoting, $.01 par value; 3,000,000 shares authorized, no shares issued or outstanding at June 30, 2018 and September 30, 2017, respectively [Member]
STOCKHOLDERS’ EQUITY
Common stock	$ 0	$ 0

Condensed Consolidated Statements of Financial Condition (Unaudited) (Parenthetical) - $ / shares	Jun. 30, 2018	Sep. 30, 2017
STOCKHOLDERS’ EQUITY
Preferred stock, shares authorized (in shares)	3,000,000	3,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common Stock [Member]
STOCKHOLDERS’ EQUITY
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	30,000,000	15,000,000
Common stock, shares issued (in shares)	9,720,536	9,626,431
Common stock, shares outstanding (in shares)	9,699,591	9,622,595
Common Stock, Nonvoting [Member]
STOCKHOLDERS’ EQUITY
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	3,000,000	3,000,000
Common stock, shares issued (in shares)	0	0
Common stock, shares outstanding (in shares)	0	0
Treasury stock (in shares)	20,945	3,836

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Interest and dividend income:
Loans receivable, including fees	$ 19,056	$ 14,089	$ 53,344	$ 37,540
Mortgage-backed securities	3,950	4,544	11,755	12,345
Other investments	11,098	10,228	33,234	29,269
Total interest and dividend income	34,104	28,861	98,333	79,154
Interest expense:
Deposits	2,264	1,039	7,106	4,161
FHLB advances and other borrowings	3,429	2,879	9,215	6,251
Total interest expense	5,693	3,918	16,321	10,412
Net interest income	28,411	24,943	82,012	68,742
Provision for loan losses	5,315	1,240	24,726	10,732
Net interest income after provision for loan losses	23,096	23,703	57,286	58,010
Non-interest income:
Bank-owned life insurance	633	656	1,952	1,548
(Loss) gain on sale of securities available-for-sale, net (Includes ($22) and $47 reclassified from accumulated other comprehensive income (loss) for net gains (losses) on available for sale securities for the three months ended June 30, 2018 and 2017, respectively and ($1,198) and ($1,331) for the nine months ended June 30, 2018 and 2017, respectively)	(22)	47	(1,198)	(1,331)
Gain (loss) on foreclosed real estate	0	0	(19)	7
Other income	250	216	766	652
Total non-interest income	33,225	30,820	159,912	142,339
Non-interest expense:
Compensation and benefits	24,439	22,193	78,951	66,809
Refund transfer product expense	1,694	1,623	11,665	11,852
Tax advance product expense	(19)	72	1,736	3,239
Card processing	7,068	5,755	20,798	18,377
Occupancy and equipment	4,720	4,034	14,087	12,202
Legal and consulting	2,781	1,375	8,436	5,603
Marketing	416	381	1,637	1,461
Data processing	301	344	958	1,099
Intangible amortization expense	1,664	1,887	6,077	10,494
Other expense	5,988	4,555	17,247	14,782
Total non-interest expense	49,053	42,219	161,592	145,918
Income before income tax expense	7,268	12,304	55,606	54,431
Income tax expense (Includes ($6) and $18 reclassified from accumulated other comprehensive income (loss) for the three months ended June 30, 2018 and 2017, respectively and ($335) and ($499) for the nine months ended June 30, 2018 and 2017, respectively)	476	2,517	12,708	11,258
Net income	$ 6,792	$ 9,787	$ 42,898	$ 43,173
Earnings per common share
Basic (in dollars per share)	$ 0.70	$ 1.05	$ 4.43	$ 4.69
Diluted (in dollars per share)	$ 0.70	$ 1.04	$ 4.41	$ 4.66
Refund transfer product fees
Non-interest income:
Revenue from contract with customer	$ 7,358	$ 5,785	$ 41,353	$ 38,448
Tax advance product fees
Non-interest income:
Revenue from contract with customer	(46)	(108)	35,739	31,460
Card fees
Non-interest income:
Revenue from contract with customer	22,807	23,052	74,910	68,013
Loan fees
Non-interest income:
Revenue from contract with customer	1,111	982	3,445	3,034
Deposit fees
Non-interest income:
Revenue from contract with customer	$ 1,134	$ 190	$ 2,964	$ 508

Condensed Consolidated Statements of Operations (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Non-interest income:
Net gain (losses) on available for sale securities reclassified from accumulated other comprehensive income (loss)	$ (166)	$ (144)	$ (1,176)	$ (1,378)
Income tax expense (benefit) reclassified from accumulated other comprehensive income (loss)	$ (46)	$ (54)	$ (329)	$ (517)

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Statement of Comprehensive Income [Abstract]
Net income	$ 6,792	$ 9,787	$ 42,898	$ 43,173
Other comprehensive (loss) income:
Change in net unrealized (loss) gain on securities	(9,905)	11,902	(53,377)	(25,398)
Losses (gains) realized in net income	22	(47)	1,198	1,331
Total available for sale adjustment	(9,883)	11,855	(52,179)	(24,067)
LESS: Deferred income tax effect	(2,447)	4,472	(14,412)	(8,544)
Total other comprehensive (loss) income	(7,436)	7,383	(37,767)	(15,523)
Total comprehensive (loss) income	$ (644)	$ 17,170	$ 5,131	$ 27,650

- Definition

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

+ References + Details

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Adoption of Accounting Standards Update 2016-09			$ 104	$ (104)
Balance at Sep. 30, 2016	$ 334,975	$ 85	184,780	127,190	$ 22,920	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(3,625)			(3,625)
Issuance of common shares due to ESOP	1,174		1,174
Issuance of common shares due to acquisition	37,296	5	37,291
Issuance of common shares due to exercise of stock options	529		529
Contingent consideration equity earnout due to acquisition	24,142		24,142
Issuance of common shares due to restricted stock	4	4
Shares repurchased for tax withholdings on stock compensation	(337)		(337)
Stock compensation	8,405		8,405
Net change in unrealized losses on securities, net of income taxes	(15,523)				(15,523)
Net income	43,173			43,173
Balance at Jun. 30, 2017	430,213	94	256,088	166,634	7,397	0
Balance at Sep. 30, 2017	434,496	96	258,336	167,164	9,166	(266)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(3,778)			(3,778)
Issuance of common shares due to exercise of stock options	147		147
Issuance of common shares due to restricted stock	1	1
Issuance of common shares due to ESOP	1,606		1,606
Shares repurchased for tax withholdings on stock compensation	(2,131)		(726)			(1,405)
Stock compensation	8,441		8,441
Net change in unrealized losses on securities, net of income taxes	(37,767)				(37,767)
Net income	42,898			42,898
Balance at Jun. 30, 2018	$ 443,913	$ 97	$ 267,804	$ 206,284	$ (28,601)	$ (1,671)

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) (Parenthetical) - $ / shares	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Statement of Stockholders' Equity [Abstract]
Cash dividends declared on common stock (in dollars per share)	$ 0.39	$ 0.39

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Cash flows from operating activities:
Net income	$ 42,898	$ 43,173
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization and accretion, net	27,995	35,002
Stock-based compensation expense	8,441	8,405
Provision for loan losses	24,726	10,732
(Recovery) provision for deferred taxes	488	(2,914)
Gain on other assets	(1)	(21)
Loss (gain) on sale of foreclosed real estate	19	(7)
Loss on sale of securities available for sale, net	1,198	1,331
Net change in accrued interest receivable	1,555	(4,632)
Fair value adjustment of foreclosed real estate	29	0
Originations of loans held for sale	0	(685,934)
Proceeds from sales of loans held for sale	0	685,934
Change in bank-owned life insurance value	(1,952)	(1,549)
Net change in other assets	577	(24,179)
Net change in accrued interest payable	1,425	1,588
Excess contingent consideration paid	0	248
Net change in accrued expenses and other liabilities	4,879	16,080
Net cash provided by operating activities	112,277	82,761
Cash flows from investing activities:
Purchase of securities available-for-sale	(418,699)	(782,169)
Proceeds from sales of securities available-for-sale	312,863	317,099
Proceeds from maturities and principal repayments of securities available for sale	115,878	86,516
Purchase of securities held to maturity	0	(932)
Proceeds from maturities and principal repayments of securities held to maturity	29,752	34,242
Purchase of bank owned life insurance	0	25,000
Loans purchased	(95,169)	(136,172)
Loans sold	19,961	2,141
Net change in loans receivable	(238,679)	(168,537)
Proceeds from sales of foreclosed real estate or other assets	244	97
Net cash paid for acquisitions	0	(29,425)
Federal Home Loan Bank stock purchases	(713,444)	(468,291)
Federal Home Loan Bank stock redemptions	767,120	499,480
Proceeds from the sale of premises and equipment	0	57
Purchase of premises and equipment	(5,176)	(5,699)
Net cash used in investing activities	(225,349)	(676,593)
Cash flows from financing activities:
Net change in checking, savings, and money market deposits	219,909	320,512
Net change in time deposits	(66,486)	(42,232)
Net change in wholesale deposits	144,786	444,857
Net change in FHLB and other borrowings	(415,000)	(100,000)
Net change in federal funds	(963,000)	(717,000)
Net change in securities sold under agreements to repurchase	754	(938)
Principal payments on capital lease obligations	(46)	(59)
Cash dividends paid	(3,778)	(3,625)
Purchase of shares by ESOP	1,606	1,174
Issuance of restricted stock	1	4
Proceeds from exercise of stock options and issuance of common stock	147	529
Shares repurchased for tax withholdings on stock compensation	(2,131)	(337)
Contingent consideration - cash paid	0	17,253
Net cash used in financing activities	(1,083,238)	(114,368)
Net change in cash and cash equivalents	(1,196,310)	(708,200)
Cash and cash equivalents at beginning of period	1,267,586	773,830
Cash and cash equivalents at end of period	71,276	65,630
Cash paid during the period for:
Interest	17,746	8,824
Income taxes	8,211	19,947
Franchise taxes	199	156
Other taxes	129	289
Supplemental schedule of non-cash investing activities:
Loans transferred to foreclosed real estate and repossessed assets	(29,922)	(378)
Securities transferred from held to maturity to available for sale	(306,000)	0
Contingent consideration - equity	0	(24,142)
Stock issued for acquisition	0	(37,296)
Purchase of available-for-sale securities accrued, not paid	$ (4,117)	$ 0

BASIS OF PRESENTATION	9 Months Ended
BASIS OF PRESENTATION	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION The interim unaudited Condensed Consolidated Financial Statements contained herein should be read in conjunction with the audited consolidated financial statements and accompanying notes to the consolidated financial statements for the fiscal year ended September 30, 2017 included in Meta Financial Group, Inc.’s (“Meta” or the “Company”) Annual Report on Form 10-K filed with the Securities and Exchange Commission (“SEC”) on November 29, 2017. Accordingly, footnote disclosures which would substantially duplicate the disclosures contained in the audited consolidated financial statements have been omitted. The financial information of the Company included herein has been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial reporting and has been prepared pursuant to the rules and regulations for reporting on Form 10-Q and Rule 10-01 of Regulation S-X. Such information reflects all adjustments (consisting of normal recurring adjustments) that are, in the opinion of management, necessary for a fair presentation of the financial position and results of operations for the periods presented. The results of the three and nine month periods ended June 30, 2018 are not necessarily indicative of the results expected for the fiscal year ending September 30, 2018.

CREDIT DISCLOSURES

9 Months Ended

Jun. 30, 2018

Loans and Leases Receivable Disclosure [Abstract]

CREDIT DISCLOSURES

The allowance for loan losses represents management’s estimate of probable loan losses which have been incurred as of the date of the consolidated financial statements. The allowance for loan losses is increased by a provision for loan losses charged to expense and decreased by charge-offs (net of recoveries). Estimating the risk of loss and the amount of loss on any loan is necessarily subjective. Management’s periodic evaluation of the appropriateness of the allowance is based on the Company’s past loan loss experience, known and inherent risks in the portfolio, adverse situations that may affect the borrower’s ability to repay, the estimated value of any underlying collateral, and current economic conditions. While management may periodically allocate portions of the allowance for specific problem loan situations, the entire allowance is available for any loan charge-offs that occur.

Loans are generally considered impaired if full principal or interest payments are not probable in accordance with the contractual loan terms. Impaired loans are carried at the present value of expected future cash flows discounted at the loan’s effective interest rate or at the fair value of the collateral if the loan is collateral dependent. A portion of the allowance for loan losses is allocated to impaired loans if the value of such loans is deemed to be less than the unpaid balance.

The allowance consists of specific, general and unallocated components. The specific component relates to impaired loans. For such loans, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general component covers loans not considered impaired and is based on historical loss experience adjusted for qualitative factors. An unallocated component is maintained to cover uncertainties that could affect management’s estimate of probable losses. The unallocated component of the allowance reflects the margin of imprecision inherent in the underlying assumptions used in the methodologies for estimating specific and general losses in the portfolio.

Homogeneous loan populations are collectively evaluated for impairment. These loan populations may include commercial insurance premium finance loans, residential first mortgage loans secured by one-to-four family residences, residential construction loans, home equity and second mortgage loans, and tax product loans. Commercial and agricultural loans as well as mortgage loans secured by other properties are monitored regularly by the Bank given the larger balances. When analysis of the borrower's operating results and financial condition indicates that underlying cash flows of the borrower’s business is not adequate to meet its debt service requirements, the individual loan or loan relationship is evaluated for impairment.

Loans, or portions thereof, are charged off when collection of principal becomes doubtful. Generally, this is associated with a delay or shortfall in payments of 210 days or more for commercial insurance premium finance, 180 days or more for the purchased student loan portfolios, 120 days or more for consumer credit products, and 90 days or more for community banking loans. Action is taken to charge off ERO loans if such loans have not been collected by the end of June and taxpayer advance loans if such loans have not been collected by the end of the calendar year. Non-accrual loans and troubled debt restructurings are generally considered impaired.

Loans receivable at June 30, 2018 and September 30, 2017 were as follows:



	June 30, 2018			September 30, 2017
	(Dollars in Thousands)
1-4 Family Real Estate	$	214,754		$	196,706
Commercial and Multi-Family Real Estate	716,495			585,510
Agricultural Real Estate	35,475			61,800
Consumer	258,158			163,004
Commercial Operating	46,069			35,759
Agricultural Operating	24,621			33,594
Commercial Insurance Premium Finance	303,603			250,459
Total Loans Receivable	1,599,175			1,326,832

Allowance for Loan Losses	(21,950		)	(7,534		)
Net Deferred Loan Origination Fees	(1,881		)	(1,461		)
Total Loans Receivable, Net	$	1,575,344		$	1,317,837

Activity in the allowance for loan losses and balances of loans receivable by portfolio segment for the three and nine months ended June 30, 2018 and 2017 was as follows:



	1-4 Family Real Estate			Commercial and Multi-Family Real Estate		Agricultural Real Estate			Consumer			Commercial Operating			Agricultural Operating			CML Insurance Premium Finance			Unallocated		Total
	(Dollars in Thousands)
Three Months Ended June 30, 2018
Allowance for loan losses:
Beginning balance	$	883		$	3,904	$	146		$	18,074		$	1,716		$	619		$	746		$	990	$	27,078
Provision (recovery) for loan losses	(231		)	711		51			4,476			(26		)	(102		)	304			132		5,315
Charge offs	—			—		—			(9,000		)	(1,507		)	—			(243		)	—		(10,750		)
Recoveries	—			—		—			—			1			207			99			—		307
Ending balance	$	652		$	4,615	$	197		$	13,550		$	184		$	724		$	906		$	1,122	$	21,950

Nine Months Ended June 30, 2018

Allowance for loan losses:
Beginning balance	$	803		$	2,670	$	1,390		$	6		$	158		$	1,184		$	796		$	527	$	7,534
Provision (recovery) for loan losses	(123		)	1,945		(1,193		)	22,174			1,480			(721		)	569			595		24,726
Charge offs	(31		)	—		—			(9,000		)	(1,507		)	—			(711		)	—		(11,249		)
Recoveries	3			—		—			370			53			261			252			—		939
Ending balance	$	652		$	4,615	$	197		$	13,550		$	184		$	724		$	906		$	1,122	$	21,950

Ending balance: individually evaluated for impairment	25			—		—			—			—			—			—			—		25
Ending balance: collectively evaluated for impairment	627			4,615		197			13,550			184			724			906			1,122		21,925
Total	$	652		$	4,615	$	197		$	13,550		$	184		$	724		$	906		$	1,122	$	21,950

Loans:
Ending balance: individually evaluated for impairment	229			409		—			47			—			2,135			—			—		2,820
Ending balance: collectively evaluated for impairment	214,525			716,086		35,475			258,111			46,069			22,486			303,603			—		1,596,355
Total	$	214,754		$	716,495	$	35,475		$	258,158		$	46,069		$	24,621		$	303,603		$	—	$	1,599,175



	1-4 Family Real Estate		Commercial and Multi-Family Real Estate			Agricultural Real Estate			Consumer			Commercial Operating			Agricultural Operating			CML Insurance Premium Finance			Unallocated			Total
	(Dollars in Thousands)
Three Months Ended June 30, 2017
Allowance for loan losses:
Beginning balance	$	296	$	1,742		$	1,524		$	7,706		$	767		$	1,349		$	597		$	621		$	14,602
Provision (recovery) for loan losses	510		386			(80		)	142			249			(44		)	187			(110		)	1,240
Charge offs	—		—			—			(1		)	(799		)	—			(94		)	—			(894		)
Recoveries	—		—			—			—			5			—			15			—			20
Ending balance	$	806	$	2,128		$	1,444		$	7,847		$	222		$	1,305		$	705		$	511		$	14,968

Nine Months Ended June 30, 2017

Allowance for loan losses:
Beginning balance	$	654	$	2,198		$	142		$	51		$	117		$	1,332		$	588		$	553		$	5,635
Provision (recovery) for loan losses	152		(70		)	1,302			7,773			1,244			(39		)	412			(42		)	10,732
Charge offs	—		—			—			(1		)	(1,149		)	—			(352		)	—			(1,502		)
Recoveries	—		—			—			24			10			12			57			—			103
Ending balance	$	806	$	2,128		$	1,444		$	7,847		$	222		$	1,305		$	705		$	511		$	14,968

Ending balance: individually evaluated for impairment	—		—			—			—			—			—			—			—			—
Ending balance: collectively evaluated for impairment	806		2,128			1,444			7,847			222			1,305			705			511			14,968
Total	$	806	$	2,128		$	1,444		$	7,847		$	222		$	1,305		$	705		$	511		$	14,968

Loans:
Ending balance: individually evaluated for impairment	133		1,301			—			—			—			—			—			—			1,434
Ending balance: collectively evaluated for impairment	190,598		492,558			62,521			172,151			39,076			35,471			231,587			—			1,223,962
Total	$	190,731	$	493,859		$	62,521		$	172,151		$	39,076		$	35,471		$	231,587		$	—		$	1,225,396

Federal regulations promulgated by the Office of the Comptroller of the Currency (the "OCC"), which is the primary federal regulator of the Company's wholly-owned subsidiary, MetaBank (the "Bank"), provide for the classification of loans and other assets such as debt and equity securities. The loan classification and risk rating definitions for the Company and the Bank are generally as follows:

Pass- A pass asset is of sufficient quality in terms of repayment, collateral and management to preclude a special mention or an adverse rating.

Watch- A watch asset is generally credit performing well under current terms and conditions but with identifiable weakness meriting additional scrutiny and corrective measures. Watch is not a regulatory classification but can be used to designate assets that are exhibiting one or more weaknesses that deserve management’s attention. These assets are of better quality than special mention assets.

Special Mention- Special mention assets are credits with potential weaknesses deserving management’s close attention and if left uncorrected, may result in deterioration of the repayment prospects for the asset. Special mention assets are not adversely classified and do not expose an institution to sufficient risk to warrant adverse classification. Special mention is a temporary status with aggressive credit management required to garner adequate progress and move to watch or higher.

Substandard- A substandard asset is inadequately protected by the net worth and/or repayment ability or by a weak collateral position. Assets so classified have well-defined weaknesses creating a distinct possibility that the Bank will sustain some loss if the weaknesses are not corrected. Loss potential does not have to exist for an asset to be classified as substandard.

Doubtful- A doubtful asset has weaknesses similar to those classified substandard, with the degree of weakness causing the likely loss of some principal in any reasonable collection effort. Due to pending factors the asset’s classification as loss is not yet appropriate.

Loss- A loss asset is considered uncollectible and of such little value that the asset’s continuance on the Company's balance sheet is no longer warranted. This classification does not necessarily mean an asset has no recovery or salvage value leaving room for future collection efforts.

General allowances represent loss allowances which have been established to recognize the inherent risk associated with lending activities, but which, unlike specific allowances, have not been allocated to particular problem assets. When assets are classified as “loss,” the Company is required either to establish a specific allowance for losses equal to 100% of that portion of the asset so classified or to charge-off such amount. The Company's determinations as to the classification of its assets and the amount of its valuation allowances are subject to review by its regulatory authorities, which may order the establishment of additional general or specific loss allowances.

The Company recognizes that concentrations of credit may naturally occur and may take the form of a large volume of related loans to an individual, a specific industry, or a geographic location. Credit concentration is a direct, indirect, or contingent obligation that has a common bond where the aggregate exposure equals or exceeds a certain percentage of the Company’s Tier 1 Capital plus the Allowance for Loan Losses.

The asset classification of loans at June 30, 2018 and September 30, 2017 were as follows:



June 30, 2018	1-4 Family Real Estate		Commercial and Multi-Family Real Estate		Agricultural Real Estate		Consumer		Commercial Operating		Agricultural Operating		CML Insurance Premium Finance		Total
	(Dollars in Thousands)
Pass	$	214,176	$	705,347	$	27,456	$	258,090	$	46,069	$	15,210	$	302,022	$	1,568,370
Watch	123		10,953		—		68		—		2,487		1,581		15,212
Special Mention	241		195		4,222		—		—		535		—		5,193
Substandard	214		—		3,797		—		—		6,389		—		10,400
Doubtful	—		—		—		—		—		—		—		—
	$	214,754	$	716,495	$	35,475	$	258,158	$	46,069	$	24,621	$	303,603	$	1,599,175



September 30, 2017	1-4 Family Real Estate		Commercial and Multi-Family Real Estate		Agricultural Real Estate		Consumer		Commercial Operating		Agricultural Operating		CML Insurance Premium Finance		Total
	(Dollars in Thousands)
Pass	$	195,838	$	574,730	$	27,376	$	163,004	$	35,759	$	18,394	$	250,459	$	1,265,560
Watch	525		10,200		2,006		—		—		4,541		—		17,272
Special Mention	247		201		2,939		—		—		—		—		3,387
Substandard	96		379		29,479		—		—		10,659		—		40,613
Doubtful	—		—		—		—		—		—		—		—
	$	196,706	$	585,510	$	61,800	$	163,004	$	35,759	$	33,594	$	250,459	$	1,326,832

One-to-Four Family Residential Mortgage Lending. One-to-four family residential mortgage loan originations are generated by the Company’s marketing efforts, its present customers, walk-in customers and referrals. The Company offers fixed-rate and adjustable rate mortgage (“ARM”) loans for both permanent structures and those under construction. The Company’s one-to-four family residential mortgage originations are secured primarily by properties located in its primary market area and surrounding areas.

The Company originates one-to-four family residential mortgage loans with terms up to a maximum of 30 years and with loan-to-value ratios up to 100% of the lesser of the appraised value of the security property or the contract price. The Company generally requires that private mortgage insurance be obtained in an amount sufficient to reduce the Company’s exposure to at or below the 80% loan‑to‑value level. Residential loans generally do not include prepayment penalties. Due to consumer demand, the Company offers fixed-rate mortgage loans with terms up to 30 years, most of which conform to secondary market standards, such as Fannie Mae, Ginnie Mae, and Freddie Mac standards. The Company typically holds all fixed-rate mortgage loans and does not engage in secondary market sales. Interest rates charged on these fixed-rate loans are competitively priced according to market conditions.

The Company also offers five- and ten-year ARM loans. These loans have a fixed-rate for the stated period and, thereafter, adjust annually. These loans generally provide for an annual cap of up to 200 basis points and a lifetime cap of 600 basis points over the initial rate. As a consequence of using an initial fixed-rate and caps, the interest rates on these loans may not be as rate sensitive as the Company’s cost of funds. The Company’s ARMs do not permit negative amortization of principal and are not convertible into fixed-rate loans. The Company’s delinquency experience on its ARM loans has generally been similar to its experience on fixed-rate residential loans. The current low mortgage interest rate environment makes ARM loans relatively unattractive and very few are currently being originated.

In underwriting one-to-four family residential real estate loans, the Company evaluates both the borrower’s ability to make monthly payments and the value of the property securing the loan. Properties securing real estate loans made by the Company are appraised by independent appraisers approved by the Board of Directors of the Company. The Company generally requires borrowers to obtain an attorney’s title opinion or title insurance, and fire and property insurance (including flood insurance, if necessary) in an amount not less than the amount of the loan. Real estate loans originated by the Company generally contain a “due on sale” clause allowing the Company to declare the unpaid principal balance due and payable upon the sale of the security property. The Company has not engaged in sub-prime residential mortgage originations.

Commercial and Multi-Family Real Estate Lending. The Company engages in commercial and multi-family real estate lending in its primary market area and surrounding areas and, in order to supplement its loan portfolio, has purchased whole loan and participation interests in loans from other financial institutions. The purchased loans and loan participation interests are generally secured by properties primarily located in the Midwest.

The Company’s commercial and multi-family real estate loan portfolio is secured primarily by apartment buildings, office buildings and hotels. Commercial and multi-family real estate loans generally are underwritten with terms not exceeding 20 years, have loan-to-value ratios of up to 80% of the appraised value of the security property, and are typically secured by guarantees of the borrowers. The Company has a variety of rate adjustment features and other terms in its commercial and multi-family real estate loan portfolio. Commercial and multi-family real estate loans provide for a margin over a number of different indices. In underwriting these loans, the Company analyzes the financial condition of the borrower, the borrower’s credit history, and the reliability and predictability of the cash flow generated by the property securing the loan. Appraisals on properties securing commercial real estate loans originated by the Company are performed by independent appraisers.

Commercial and multi-family real estate loans generally present a higher level of risk than loans secured by one-to-four family residences. This greater risk is due to several factors, including the concentration of principal in a limited number of loans and borrowers, the effect of general economic conditions on income producing properties and the increased difficulty of evaluating and monitoring these types of loans. Furthermore, the repayment of loans secured by commercial and multi-family real estate is typically dependent upon the successful operation of the related real estate project. If the cash flow from the project is reduced (for example, if leases are not obtained or renewed, or a bankruptcy court modifies a lease term, or a major tenant is unable to fulfill its lease obligations), the borrower’s ability to repay the loan may be impaired.

Agricultural Lending. The Company originates loans to finance the purchase of farmland, livestock, farm machinery and equipment, seed, fertilizer and other farm-related products. Agricultural operating loans are originated at either an adjustable or fixed rate of interest for up to a one year term or, in the case of livestock, upon sale. Such loans provide for payments of principal and interest at least annually or a lump sum payment upon maturity if the original term is less than one year. Loans secured by agricultural machinery are generally originated as fixed-rate loans with terms of up to seven years.

Agricultural real estate loans are frequently originated with adjustable rates of interest. Generally, such loans provide for a fixed rate of interest for the first five to ten years, after which the loan will balloon or the interest rate will adjust annually. These loans generally amortize over a period of 20 to 25 years. Fixed-rate agricultural real estate loans generally have terms up to ten years. Agricultural real estate loans are generally limited to 75% of the value of the property securing the loan.

Agricultural lending affords the Company the opportunity to earn yields higher than those obtainable on one-to-four family residential lending, but involves a greater degree of risk than one-to-four family residential mortgage loans because of the typically larger loan amount. In addition, payments on loans are dependent on the successful operation or management of the farm property securing the loan or for which an operating loan is utilized. The success of the loan may also be affected by many factors outside the control of the borrower.

Weather presents one of the greatest risks as hail, drought, floods, or other conditions can severely limit crop yields and thus impair loan repayments and the value of the underlying collateral. This risk can be reduced by the farmer with a variety of insurance coverages which can help to ensure loan repayment. Government support programs and the Company generally require that farmers procure crop insurance coverage. Grain and livestock prices also present a risk as prices may decline prior to sale, resulting in a failure to cover production costs. These risks may be reduced by the farmer with the use of futures contracts or options to mitigate price risk. The Company frequently requires borrowers to use futures contracts or options to reduce price risk and help ensure loan repayment. Another risk is the uncertainty of government programs and other regulations. During periods of low commodity prices, the income from government programs can be a significant source of cash for the borrower to make loan payments, and if these programs are discontinued or significantly changed, cash flow problems or defaults could result. Finally, many farms are dependent on a limited number of key individuals whose injury or death may result in an inability to successfully operate the farm.

Consumer Lending. The Bank originates a variety of secured consumer loans, including home equity, home improvement, automobile and boat loans and loans secured by savings deposits. In addition, the Bank offers other secured and unsecured consumer loans and originates most of its community banking consumer loans in its primary market areas and surrounding areas. In addition, the Bank’s consumer lending portfolio includes two purchased student loan portfolios, consumer lending products, and taxpayer advance loans.

The Bank's community banking consumer loan portfolio consists primarily of home equity loans and lines of credit. Substantially all of the Bank's home equity loans and lines of credit are secured by second mortgages on principal residences. The Bank will lend amounts which, together with all prior liens, may be up to 90% of the appraised value of the property securing the loan. Home equity loans and lines of credit generally have maximum terms of five years.

The Bank primarily originates automobile loans on a direct basis to the borrower, as opposed to indirect loans, which are made when the Bank purchases loan contracts, often at a discount, from automobile dealers which have extended credit to their customers. The Bank’s automobile loans typically are originated at fixed interest rates with terms of up to 60 months for new and used vehicles. Loans secured by automobiles are generally originated for up to 80% of the N.A.D.A. book value of the automobile securing the loan.

Consumer loan terms vary according to the type and value of collateral, length of contract and creditworthiness of the borrower. The underwriting standards employed by the Bank for consumer loans include an application, a determination of the applicant’s payment history on other debts and an assessment of ability to meet existing obligations and payments on the proposed loan. Although creditworthiness of the applicant is a primary consideration, the underwriting process also may include a comparison of the value of the security, if any, in relation to the proposed loan amount.

Consumer loans may entail greater credit risk than residential mortgage loans, particularly in the case of consumer loans which are unsecured or are secured by rapidly depreciable assets, such as automobiles or recreational equipment. In such cases, any repossessed collateral for a defaulted consumer loan may not provide an adequate source of repayment of the outstanding loan balance as a result of the greater likelihood of damage, loss or depreciation. In addition, consumer loan collections are dependent on the borrower’s continuing financial stability, and thus more likely to be affected by adverse personal circumstances. Furthermore, the application of various federal and state laws, including bankruptcy and insolvency laws, may limit the amount which can be recovered on such loans.

The Bank's purchased student loan portfolios are seasoned, floating rate, private portfolios that are serviced by ReliaMax Lending Services LLC. The portfolio purchased during the first quarter of fiscal year 2018 is indexed to the one-month LIBOR, while the portfolio purchased in the first quarter of fiscal year 2017 is indexed to the three-month LIBOR plus various margins. The Company received written notification on June 18, 2018 from ReliaMax Surety Company ("ReliaMax"), which informed policy holders that the South Dakota Division of Insurance filed a petition to have ReliaMax declared insolvent and to adopt a plan of liquidation. ReliaMax provided insurance coverage for the Company’s purchased, floating rate, seasoned student loan portfolios. In light of the potential impact to the Company’s insurance coverage with respect to the purchased student loan portfolios, the Company adjusted the allowance for loan losses attributable to the purchased student loan portfolios by $3.0 million for the third quarter of fiscal 2018.

Through the acquisition of Specialty Consumer Services (“SCS”), the Bank acquired a platform that provides a total solution for marketplace lending, including underwriting and loan management in the direct-to-consumer credit business. The acquired platform allows the Bank to provide innovative lending solutions to the unbanked and under-banked segment through innovative consumer credit products.

The Company designs and structures its credit programs in an effort to insulate the Company from program losses and to potentially increase the liquidity attributes of such lending program’s marketability to potential bank or other purchasers. While each program is different, all contain one or more types of credit enhancements, loss protections, or trigger events. When determining the applicable program enhancement, generally, the Company uses proprietary data provided by the Company’s partner, with respect to such program, supplemented with public data to design appropriate loss curves, shape of the curves, as well as implement stresses significantly higher than base to provide protection in changing credit cycles. Credit enhancements are typically built through holding excess program interest and fees in a reserve account to pay program credit losses. Waterfall positioning allows under certain circumstances for losses and Company program principal and interest to be paid before servicing or other program expenses. Trigger events allow programs and originations to be suspended if certain vintage loss limits are triggered or if cumulative loss percentages are triggered. These triggers are designed to allow the Company to address potential issues quickly. Other trigger events in certain programs provide for excess credit or reserve enhancements, which could be beyond excess interest amounts, should certain loss triggers be breached.

Through June 30, 2018, the Bank has launched two consumer credit programs. The Bank, including SCS, continues its development of new alternative portfolio lending products.

During the second quarter of fiscal 2018, the Company entered into a three-year program agreement with Liberty Lending whereby the Bank provides personal loans to Liberty Lending customers. Meta and Liberty Lending market the program jointly through a wide variety of marketing channels. The loan products under this agreement are closed-end installment loans ranging from $3,500 to $45,000 in initial principal amount with durations of between 13 and 60 months. The Company expects to apply a provision of approximately 1% on outstanding loan balances within this program.

The Company entered into a three-year agreement with Health Credit Services ("HCS") during the third quarter of fiscal 2018. The Bank approves and originates loans for elective medical procedures for select HCS provider offices throughout the United States. HCS works with its provider partners to market the loans, as well as provide servicing for them. The loan products offered are unsecured, closed-end installment loans with terms between 12 and 84 months and revolving lines of credit with durations between six and 60 months. The Company expects to apply a provision of approximately 1% on outstanding loan balances within this program.

The Bank's tax services division provides short-term taxpayer advance loans. Taxpayers are underwritten to determine eligibility for the unsecured loans. Due to the nature of taxpayer advance loans, it typically takes no more than three e-file cycles (the period of time between scheduled IRS payments) from when the return is accepted by the IRS to collect from the borrower. In the event of default, the Bank has no recourse against the tax consumer. Generally, the Company will charge off the balance of a taxpayer advance loan if there is a balance at the end of the calendar year, or when collection of principal becomes doubtful.

Commercial Operating Lending. The Company also originates commercial operating loans. Most of the Company’s commercial operating loans have been extended to finance local and regional businesses and include short-term loans to finance machinery and equipment purchases, inventory and accounts receivable. Commercial loans also may involve the extension of revolving credit for a combination of equipment acquisitions and working capital in expanding companies. The Company also extends short-term commercial Electronic Return Originator ("ERO") advance loans through its tax services division as described in more detail below.

The maximum term for loans extended on machinery and equipment is based on the projected useful life of such machinery and equipment. Generally, the maximum term on non-mortgage commercial lines of credit is one year. The loan-to-value ratio on such loans and lines of credit generally may not exceed 80% of the value of the collateral securing the loan. The Company’s commercial operating lending policy includes credit file documentation and analysis of the borrower’s character, capacity to repay the loan, the adequacy of the borrower’s capital and collateral as well as an evaluation of conditions affecting the borrower. Analysis of the borrower’s past, present and future cash flows is also an important aspect of the Company’s credit analysis. As described further below, such loans are believed to carry higher credit risk than more traditional lending activities.

Unlike residential mortgage loans, which generally are made on the basis of the borrower’s ability to make repayment from his or her employment and other income and which are secured by real property whose value tends to be more easily ascertainable, commercial operating loans typically are made on the basis of the borrower’s ability to make repayment from the cash flow of the borrower’s business. As a result, the availability of funds for the repayment of commercial operating loans may be substantially dependent on the success of the business itself (which, in turn, is likely to be dependent upon the general economic environment). The Company’s commercial operating loans are usually, but not always, secured by business assets and personal guarantees. However, the collateral securing the loans may depreciate over time, may be difficult to appraise and may fluctuate in value based on the success of the business.

Through its tax services division, the Company provides short-term ERO advance loans on a nationwide basis. These loans are typically utilized to purchase tax preparation software and to prepare tax offices for the upcoming tax season. EROs go through an underwriting process to determine eligibility for the unsecured advances. ERO loans are not collateralized. Collection on ERO advances begins once the ERO begins to process refund transfers. Generally, the Company will charge off the balance of an ERO advance loan if there is a balance at the end of June, or when collection of principal becomes doubtful.

Commercial Insurance Premium Finance Lending. Through its AFS/IBEX division, the Bank provides short-term and primarily collateralized financing to facilitate the commercial customers’ purchase of insurance for various forms of risk otherwise known as commercial insurance premium financing. This includes, but is not limited to, policies for commercial property, casualty and liability risk. The AFS/IBEX division markets itself to the insurance community as a competitive option based on service, reputation, competitive terms, cost and ease of operation.

Commercial insurance premium financing is the business of extending credit to a policyholder to pay for insurance premiums when the insurance carrier requires payment in full at inception of coverage. Premiums are advanced either directly to the insurance carrier or through an intermediary/broker and repaid by the policyholder with interest during the policy term. The policyholder generally makes a 20% to 25% down payment to the insurance broker and finances the remainder over nine to ten months on average. The down payment is set such that if the policy is canceled, the unearned premium is typically sufficient to cover the loan balance and accrued interest.

Due to the nature of collateral for commercial insurance premium finance receivables, it customarily takes 60-210 days to convert the collateral into cash. In the event of default, AFS/IBEX, by statute and contract, has the power to cancel the insurance policy and establish a first position lien on the unearned portion of the premium from the insurance carrier. In the event of cancellation, the cash returned in payment of the unearned premium by the insurer has typically been sufficient to cover the receivable balance, the interest and other charges due. Due to notification requirements and processing time by most insurance carriers, many receivables will become delinquent beyond 90 days while the insurer is processing the return of the unearned premium. Generally, when a loan becomes delinquent for 210 days or more, or when collection of principal or interest becomes doubtful, the Company will charge off the loan balance and any remaining interest and fees after applying any collection from the insurance company.

Past due loans at June 30, 2018 and September 30, 2017 were as follows:



	Accruing and Non-accruing Loans											Non-performing Loans
June 30, 2018	30-59 Days Past Due		60-89 Days Past Due		> 89 Days Past Due		Total Past Due		Current		Total Loans Receivable	> 89 Days Past Due and Accruing	Non-accrual balance		Total
	(Dollars in Thousands)
1-4 Family Real Estate	$	—	$	—	$	214	$	214	$	214,540	214,754	79	$	135	$	214
Commercial and Multi-Family Real Estate	—		—		—		—		716,495		716,495	—	—		—
Agricultural Real Estate	—		—		—		—		35,475		35,475	—	—		—
Consumer	2,657		15,461		1,846		19,964		238,194		258,158	1,846	—		1,846
Commercial Operating	—		—		—		—		46,069		46,069	—	—		—
Agricultural Operating	—		—		—		—		24,621		24,621	—	—		—
CML Insurance Premium Finance	1,111		561		3,669		5,341		298,262		303,603	3,669	—		3,669
Total	$	3,768	$	16,022	$	5,729	$	25,519	$	1,573,656	1,599,175	5,594	$	135	$	5,729



	Accruing and Non-accruing Loans												Non-performing Loans
September 30, 2017	30-59 Days Past Due		60-89 Days Past Due		> 89 Days Past Due		Total Past Due		Current		Total Loans Receivable		> 89 Days Past Due and Accruing	Non-accrual balance		Total
	(Dollars in Thousands)
1-4 Family Real Estate	$	370	$	79	$	—	$	449	$	196,257	$	196,706	—	$	—	$	—
Commercial and Multi-Family Real Estate	295		—		390		685		584,825		585,510		—	685		685
Agricultural Real Estate	—		—		34,198		34,198		27,602		61,800		34,198	—		34,198
Consumer	2,512		558		1,406		4,476		158,528		163,004		1,406	—		1,406
Commercial Operating	—		—		—		—		35,759		35,759		—	—		—
Agricultural Operating	—		—		97		97		33,497		33,594		97	—		97
CML Insurance Premium Finance	1,509		2,442		1,205		5,156		245,303		250,459		1,205	—		1,205
Total	$	4,686	$	3,079	$	37,296	$	45,061	$	1,281,771	$	1,326,832	36,906	$	685	$	37,591

Total loans past due decreased $19.6 million to $25.5 million at June 30, 2018 from $45.1 million at September 30, 2017. This decrease was due to a $31.6 million decrease in loans greater than 89 days past due. The primary driver of the decrease in loans greater than 89 days past due was a large, well-collateralized agricultural loan relationship for which the Company took ownership of the properties serving as collateral upon execution of a deed in lieu of foreclosure and transferred the loans to foreclosed real estate and repossessed assets on January 2, 2018. Also contributing to the decrease in loans past due was the payment in full of a previously disclosed $7.0 million non-performing agricultural loan during the first quarter of fiscal 2018. Partially offsetting the decrease in loans greater than 89 days past due was an increase of $12.9 million in loans 60-89 days past due, primarily driven by tax services loans. Due to demonstrated repayments in previous tax seasons, the Company will charge off the balance of taxpayer advance loans if they are delinquent at the end of the calendar year, or when collection of principal becomes doubtful. As of June 30, 2018, there was a $1.6 million commercial insurance premium finance loan greater than 210 days past due. The Bank’s AFS/IBEX division has filed a lawsuit seeking its rights to a refund of the unearned insurance premiums related to the loan. A discovery schedule has been established and is scheduled to proceed until January 31, 2019. The Bank is seeking recovery of all amounts to which it is entitled and intends to vigorously pursue its claims against the defendants. See “Legal Proceedings” under Note 6 to the Notes to Condensed Consolidated Financial Statements, which is incorporated herein by reference, for further details.

When analysis of borrower operating results and financial condition indicates that underlying cash flows of the borrower’s business are not adequate to meet its debt service requirements, the loan is evaluated for impairment. Often, this is associated with a delay or shortfall in scheduled payments, as described above.

Impaired loans at June 30, 2018 and September 30, 2017 were as follows:



	Recorded Balance		Unpaid Principal Balance		Specific Allowance
June 30, 2018	(Dollars in Thousands)
Loans without a specific valuation allowance
1-4 Family Real Estate	$	94	$	94	$	—
Commercial and Multi-Family Real Estate	409		409		—
Consumer	47		47		—
Agricultural Operating	2,135		2,135		—
Total	$	2,685	$	2,685	$	—
Loans with a specific valuation allowance
1-4 Family Real Estate	$	135	$	135	$	25
Total	$	135	$	135	$	25



	Recorded Balance		Unpaid Principal Balance		Specific Allowance
September 30, 2017	(Dollars in Thousands)
Loans without a specific valuation allowance
1-4 Family Real Estate	$	72	$	72	$	—
Commercial and Multi-Family Real Estate	1,109		1,109		—
Total	$	1,181	$	1,181	$	—

The following table provides the average recorded investment in impaired loans for the three and nine month periods ended June 30, 2018 and 2017.



	Three Months Ended June 30,				Nine Months Ended June 30,
	2018		2017		2018		2017
	Average Recorded Investment		Average Recorded Investment		Average Recorded Investment		Average Recorded Investment
	(Dollars in Thousands)
1-4 Family Real Estate	$	230	$	210	$	150	$	197
Commercial and Multi-Family Real Estate	604		1,196		761		765
Agricultural Real Estate	—		388		—		194
Consumer	112		—		74		—
Commercial Operating	—		201		—		269
Agricultural Operating	2,670		715		1,567		358
Total	$	3,616	$	2,710	$	2,552	$	1,783

The Company’s troubled debt restructurings (“TDR”) typically involve forgiving a portion of interest or principal on existing loans, making loans at a rate materially less than current market rates, or extending the term of the loan. There were no loans modified in a TDR during the three month period ended June 30, 2018 or during the three and nine month periods ended June 30, 2017. There were $3.8 million of loans modified in a TDR during the nine month period ended June 30, 2018.

During the nine months ended June 30, 2018, new TDRs consisted of five agricultural operating loans, one one-to-four family residential mortgage loan, and one consumer loan. All of the TDRs that were added during the nine month period ended June 30, 2018 were modified to extend the term of the loan.

During the nine months ended June 30, 2018, the Company had one one-to-four family residential mortgage loan with a balance of $0.1 million that was modified as a TDR within the previous 12 months and for which there was a payment default. There were no TDR loans for which there was a payment default during the three month period ended June 30, 2018. For the three and nine month periods ended June 30, 2017, there were no TDR loans for which there was a payment default.

ALLOWANCE FOR LOAN LOSSES	9 Months Ended
ALLOWANCE FOR LOAN LOSSES	Jun. 30, 2018
Receivables [Abstract]
ALLOWANCE FOR LOAN LOSSES	ALLOWANCE FOR LOAN LOSSES At June 30, 2018, the Company’s allowance for loan losses increased to $22.0 million from $7.5 million at September 30, 2017. The increase in the allowance for loan losses from September 30, 2017 to June 30, 2018 was primarily due to the additional provision expense of $20.3 million related to tax services loans due to the Company retaining all tax services loans on its balance sheet, as compared to the previous year when a majority of these loans were sold. Also contributing to the increase was a $3.0 million provision on the Company's purchased student loan portfolios. During the nine months ended June 30, 2018, the Company recorded a provision for loan losses of $24.7 million compared to $10.7 million for the same period of the prior year. The Company had $10.3 million of net charge-offs for the nine months ended June 30, 2018, of which $8.6 million was related to a portion of the Company's taxpayer advances and $1.5 million was related to the charge offs of the Company's remaining ERO advance balances. This compared to $1.4 million of net charge-offs for the nine months ended June 30, 2017. See “Consumer Lending” under Note 2 to the Notes to Condensed Consolidated Financial Statements, which is incorporated herein by reference, for further details on the Company's purchased student loan portfolios. The allowance for loan losses is established through the provision for loan losses based on management’s evaluation of the risk inherent in its loan portfolio and changes in the nature and volume of its loan activity, including those loans which are being specifically monitored by management. Such evaluation, which includes a review of loans for which full collectability may not be reasonably assured, considers, among other matters, the estimated fair value of the underlying collateral, economic conditions, historical loan loss experience and other factors that warrant recognition in providing for an appropriate loan loss allowance. Management closely monitors economic developments both regionally and nationwide and considers these factors when assessing the appropriateness of its allowance for loan losses. Management believes that, based on a detailed review of the loan portfolio, historic loan losses, current economic conditions, the size of the loan portfolio and other factors, the level of the allowance for loan losses at June 30, 2018, reflected an appropriate allowance against probable losses from the loan portfolio. Although the Company maintains its allowance for loan losses at a level it considers to be appropriate, investors and others are cautioned that there can be no assurance that future losses will not exceed estimated amounts, or that additional provisions for loan losses will not be required in future periods. In addition, the Company’s determination of the allowance for loan losses is subject to review by the OCC, which can require the establishment of additional general or specific allowances. Real estate properties acquired through foreclosure are recorded at the lesser of fair value or the recorded investment. If fair value at the date of foreclosure is lower than the balance of the related loan, the difference will be charged to the allowance for loan losses at the time of transfer. Valuations are periodically updated by management and, if the value declines, a specific provision for losses on such property is established by a charge to operations.

EARNINGS PER COMMON SHARE

9 Months Ended

Jun. 30, 2018

Earnings Per Share [Abstract]

EARNINGS PER COMMON SHARE

Earnings per share is computed after deducting dividends. The Company has granted restricted share awards with dividend rights that are considered to be participating securities. Accordingly, a portion of the Company’s earnings is allocated to those participating securities in the earnings per share calculation. Basic earnings per share is computed by dividing income available to common stockholders after the allocation of dividends and undistributed earnings to the participating securities by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised, and is computed after giving consideration to the weighted average dilutive effect of the Company’s stock options and after the allocation of earnings to the participating securities. Antidilutive options are disregarded in earnings per share calculations.

A reconciliation of net income and common stock share amounts used in the computation of basic and diluted earnings per share for the three and nine months ended June 30, 2018 and 2017 is presented below.



Three Months Ended June 30,	2018		2017
(Dollars in Thousands, Except Share and Per Share Data)
Basic income per common share:
Net income attributable to Meta Financial Group, Inc.	$	6,792	$	9,787
Weighted average common shares outstanding	9,699,824		9,349,989
Basic income per common share	0.70		1.05

Diluted income per common share:
Net income attributable to Meta Financial Group, Inc.	$	6,792	$	9,787
Weighted average common shares outstanding	9,699,824		9,349,989
Outstanding options - based upon the two-class method	39,836		60,320
Weighted average diluted common shares outstanding	9,739,660		9,410,309
Diluted income per common share	0.70		1.04




Nine Months Ended June 30,	2018		2017
(Dollars in Thousands, Except Share and Per Share Data)
Basic income per common share:
Net income attributable to Meta Financial Group, Inc.	$	42,898	$	43,173
Weighted average common shares outstanding	9,681,103		9,208,867
Basic income per common share	4.43		4.69

Diluted income per common share:
Net income attributable to Meta Financial Group, Inc.	$	42,898	$	43,173
Weighted average common shares outstanding	9,681,103		9,208,867
Outstanding options - based upon the two-class method	38,892		60,524
Weighted average diluted common shares outstanding	9,719,995		9,269,391
Diluted income per common share	4.41		4.66

SECURITIES

9 Months Ended

Jun. 30, 2018

Investments, Debt and Equity Securities [Abstract]

SECURITIES

During the first quarter of fiscal 2018, the Company early adopted Accounting Standard Update ("ASU") 2017-12, "Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities." Due to the early adoption of the ASU, the Company transferred $204.7 million of investment securities and $101.3 million of MBS from Held to Maturity ("HTM") to Available for Sale ("AFS") during the first quarter of fiscal 2018. This change allows for enhanced balance sheet management and provides the opportunity for more liquidity, should it be needed.

The amortized cost, gross unrealized gains and losses and estimated fair values of available for sale and held to maturity securities at June 30, 2018 and September 30, 2017 are presented below.



Available For Sale
At June 30, 2018	AMORTIZED COST		GROSS UNREALIZED GAINS		GROSS UNREALIZED (LOSSES)			FAIR VALUE
	(Dollars in Thousands)
Debt securities
Small business administration securities	51,785		27		(853		)	50,959
Obligations of states and political subdivisions	14,472		60		(162		)	14,370
Non-bank qualified obligations of states and political subdivisions	1,105,310		2,594		(24,430		)	1,083,474
Asset-backed securities	199,400		1,784		(345		)	200,839
Mortgage-backed securities	593,454		—		(17,455		)	575,999
Total debt securities	1,964,421		4,465		(43,245		)	1,925,641
Common equities and mutual funds	1,347		550		(1		)	1,896
Total available for sale securities	$	1,965,768	$	5,015	$	(43,246	)	$	1,927,537



At September 30, 2017	AMORTIZED COST		GROSS UNREALIZED GAINS		GROSS UNREALIZED (LOSSES)			FAIR VALUE
	(Dollars in Thousands)
Debt securities
Small business administration securities	57,046		825		—			57,871
Non-bank qualified obligations of states and political subdivisions	938,883		14,983		(3,037		)	950,829
Asset-backed securities	94,451		2,381		—			96,832
Mortgage-backed securities	588,918		1,259		(3,723		)	586,454
Total debt securities	1,679,298		19,448		(6,760		)	1,691,986
Common equities and mutual funds	1,009		436		—			1,445
Total available for sale securities	$	1,680,307	$	19,884	$	(6,760	)	$	1,693,431



Held to Maturity
At June 30, 2018	AMORTIZED COST		GROSS UNREALIZED GAINS		GROSS UNREALIZED (LOSSES)			FAIR VALUE
	(Dollars in Thousands)
Debt securities
Obligations of states and political subdivisions	$	3,831	$	16	$	(21	)	$	3,826
Non-bank qualified obligations of states and political subdivisions	212,329		73		(9,916		)	202,486
Mortgage-backed securities	8,218		—		(372		)	7,846
Total held to maturity securities	$	224,378	$	89	$	(10,309	)	$	214,158



At September 30, 2017	AMORTIZED COST		GROSS UNREALIZED GAINS		GROSS UNREALIZED (LOSSES)			FAIR VALUE
	(Dollars in Thousands)
Debt securities
Obligations of states and political subdivisions	$	19,247	$	157	$	(36	)	$	19,368
Non-bank qualified obligations of states and political subdivisions	430,593		4,744		(2,976		)	432,361
Mortgage-backed securities	113,689		—		(1,233		)	112,456
Total held to maturity securities	$	563,529	$	4,901	$	(4,245	)	$	564,185

Management has implemented a process to identify securities with potential credit impairment that are other-than-temporary. This process involves evaluation of the length of time and extent to which the fair value has been less than the amortized cost basis, review of available information regarding the financial position of the issuer, monitoring the rating, watch, and outlook of the security, monitoring changes in value, cash flow projections, and the Company’s intent to sell a security or whether it is more likely than not the Company will be required to sell the security before the recovery of its amortized cost which, in some cases, may extend to maturity. To the extent the Company determines that a security is deemed to be other-than-temporarily impaired, an impairment loss is recognized.

For all securities considered temporarily impaired, the Company does not intend to sell these securities and it is not more likely than not that the Company will be required to sell the security before recovery of its amortized cost, which may occur at maturity. The Company believes it will collect all principal and interest due on all investments with amortized cost in excess of fair value and considered only temporarily impaired.

GAAP requires that, at acquisition, an enterprise classify debt securities into one of three categories: Available for Sale (“AFS”), Held to Maturity (“HTM”) or trading. AFS securities are carried at fair value on the consolidated statements of financial condition, and unrealized holding gains and losses are excluded from earnings and recognized as a separate component of equity in accumulated other comprehensive income (“AOCI”). HTM debt securities are measured at amortized cost. Both AFS and HTM are subject to review for other-than-temporary impairment. The Company did not have any trading securities at June 30, 2018 or September 30, 2017.

Gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at June 30, 2018 and September 30, 2017, were as follows:



Available For Sale	LESS THAN 12 MONTHS					OVER 12 MONTHS					TOTAL
At June 30, 2018	Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)
	(Dollars in Thousands)
Debt securities
Small business administration securities	$	47,646	$	(853	)	$	—	$	—		$	47,646	$	(853	)
Obligations of states and political subdivisions	8,443		(162		)	—		—			8,443		(162		)
Non-bank qualified obligations of states and political subdivisions	786,022		(23,032		)	25,062		(1,398		)	811,084		(24,430		)
Asset-backed securities	107,027		(345		)	—		—			107,027		(345		)
Mortgage-backed securities	306,713		(6,289		)	265,169		(11,166		)	571,882		(17,455		)
Total debt securities	1,255,851		(30,681		)	290,231		(12,564		)	1,546,082		(43,245		)
Common equities and mutual funds	1,896		(1		)	—		—			1,896		(1		)
Total available for sale securities	$	1,257,747	$	(30,682	)	$	290,231	$	(12,564	)	$	1,547,978	$	(43,246	)



	LESS THAN 12 MONTHS					OVER 12 MONTHS					TOTAL
At September 30, 2017	Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)
	(Dollars in Thousands)
Debt securities
Non-bank qualified obligations of states and political subdivisions	280,900		(2,887		)	5,853		(150		)	286,753		(3,037		)
Mortgage-backed securities	237,897		(1,625		)	100,287		(2,098		)	338,184		(3,723		)
Total debt securities	518,797		(4,512		)	106,140		(2,248		)	624,937		(6,760		)
Total available for sale securities	$	518,797	$	(4,512	)	$	106,140	$	(2,248	)	$	624,937	$	(6,760	)



Held To Maturity	LESS THAN 12 MONTHS					OVER 12 MONTHS					TOTAL
At June 30, 2018	Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)
	(Dollars in Thousands)
Debt securities
Obligations of states and political subdivisions	$	1,407	$	(2	)	$	1,342	$	(19	)	$	2,749	$	(21	)
Non-bank qualified obligations of states and political subdivisions	118,237		(5,141		)	79,222		(4,775		)	197,459		(9,916		)
Mortgage-backed securities	—		—			7,847		(372		)	7,847		(372		)
Total held to maturity securities	$	119,644	$	(5,143	)	$	88,411	$	(5,166	)	$	208,055	$	(10,309	)



	LESS THAN 12 MONTHS					OVER 12 MONTHS					TOTAL
At September 30, 2017	Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)
	(Dollars in Thousands)
Debt securities
Obligations of states and political subdivisions	$	1,364	$	(6	)	$	4,089	$	(30	)	$	5,453	$	(36	)
Non-bank qualified obligations of states and political subdivisions	202,018		(2,783		)	6,206		(193		)	208,224		(2,976		)
Mortgage-backed securities	112,456		(1,233		)	—		—			112,456		(1,233		)
Total held to maturity securities	$	315,838	$	(4,022	)	$	10,295	$	(223	)	$	326,133	$	(4,245	)

At June 30, 2018, the investment portfolio included securities with current unrealized losses which have existed for longer than one year. All of these securities are considered to be acceptable credit risks. Because the declines in fair value were due to changes in market interest rates, not in estimated cash flows, and because the Company does not intend to sell these securities (has not made a decision to sell) and it is not more likely than not that the Company will be required to sell the securities before recovery of their amortized cost basis, which may occur at maturity, no other-than-temporary impairment was recorded at June 30, 2018.

The amortized cost and fair value of debt securities by contractual maturity as of the dates set forth below are shown below. Certain securities have call features which allow the issuer to call the security prior to maturity. Expected maturities may differ from contractual maturities in mortgage-backed securities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Therefore, mortgage-backed securities are not included in the maturity categories in the following maturity summary. The expected maturities of certain housing related municipal securities, Small Business Administration and asset-backed securities may differ from contractual maturities because the borrowers may have the right to prepay the obligation. However, certain prepayment penalties may apply.



Available For Sale	AMORTIZED COST		FAIR VALUE
	AMORTIZED COST		FAIR VALUE
At June 30, 2018	(Dollars in Thousands)

Due in one year or less	$	100	$	100
Due after one year through five years	29,352		29,688
Due after five years through ten years	348,304		348,680
Due after ten years	993,211		971,174
	1,370,967		1,349,642
Mortgage-backed securities	593,454		575,999
Common equities and mutual funds	1,347		1,896
Total available for sale securities	$	1,965,768	$	1,927,537



	AMORTIZED COST		FAIR VALUE
At September 30, 2017	(Dollars in Thousands)

Due in one year or less	$	—	$	—
Due after one year through five years	36,586		37,674
Due after five years through ten years	347,831		358,198
Due after ten years	705,963		709,660
	1,090,380		1,105,532
Mortgage-backed securities	588,918		586,454
Common equities and mutual funds	1,009		1,445
Total available for sale securities	$	1,680,307	$	1,693,431



Held To Maturity	AMORTIZED COST		FAIR VALUE
	AMORTIZED COST		FAIR VALUE
At June 30, 2018	(Dollars in Thousands)

Due in one year or less	$	2,395	$	2,390
Due after one year through five years	18,829		18,761
Due after five years through ten years	20,335		20,175
Due after ten years	174,601		164,986
	216,160		206,312
Mortgage-backed securities	8,218		7,846
Total held to maturity securities	$	224,378	$	214,158



	AMORTIZED COST		FAIR VALUE
At September 30, 2017	(Dollars in Thousands)
Due in one year or less	$	1,483	$	1,480
Due after one year through five years	17,926		18,160
Due after five years through ten years	144,996		147,832
Due after ten years	285,435		284,257
	449,840		451,729
Mortgage-backed securities	113,689		112,456
Total held to maturity securities	$	563,529	$	564,185

COMMITMENTS AND CONTINGENCIES	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Jun. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES In the normal course of business, the Bank makes various commitments to extend credit which are not reflected in the accompanying consolidated financial statements. At June 30, 2018 and September 30, 2017, unfunded loan commitments approximated $282.8 million and $233.2 million, respectively, excluding undisbursed portions of loans in process. Commitments, which are disbursed subject to certain limitations, extend over various periods of time. Generally, unused commitments are canceled upon expiration of the commitment term as outlined in each individual contract. The Company had two commitments totaling $4.1 million to purchase a security at June 30, 2018 and none at September 30, 2017. The Company had no commitments to sell securities at June 30, 2018 or September 30, 2017. At June 30, 2018, Meta Capital, LLC, a wholly-owned subsidiary of MetaBank, had $0.5 million in outstanding investment commitments. The exposure to credit loss in the event of non-performance by other parties to financial instruments for commitments to extend credit is represented by the contractual amount of those instruments. The same credit policies and collateral requirements are used in making commitments and conditional obligations as are used for on-balance-sheet instruments. Since certain commitments to make loans and to fund lines of credit and loans in process expire without being used, the amount does not necessarily represent future cash commitments. In addition, commitments used to extend credit are agreements to lend to a customer as long as there is no violation of any condition established in the contract. Legal Proceedings The Bank was served on April 15, 2013, with a lawsuit captioned Inter National Bank v. NetSpend Corporation, MetaBank, BDO USA, LLP d/b/a BDO Seidman, Cause No. C-2084-12-I filed in the District Court of Hidalgo County, Texas. The Plaintiff’s Second Amended Original Petition and Application for Temporary Restraining Order and Temporary Injunction adds both MetaBank and BDO Seidman to the original causes of action against NetSpend. NetSpend acts as a prepaid card program manager and processor for both Inter National Bank ("INB") and MetaBank. According to the Petition, NetSpend has informed INB that the depository accounts at INB for the NetSpend program supposedly contained $10.5 million less than they should. INB alleges that NetSpend has breached its fiduciary duty by making affirmative misrepresentations to INB about the safety and stability of the program, and by failing to timely disclose the nature and extent of any alleged shortfall in settlement of funds related to cardholder activity and the nature and extent of NetSpend’s systemic deficiencies in its accounting and settlement processing procedures. To the extent that an accounting reveals that there is an actual shortfall, INB alleges that MetaBank may be liable for portions or all of said sum due to the fact that funds have been transferred from INB to MetaBank, and thus MetaBank would have been unjustly enriched. The Bank is vigorously contesting this matter. In January 2014, NetSpend was granted summary judgment in this matter which is under appeal. Because the theory of liability against both NetSpend and the Bank is the same, the Bank views the NetSpend summary judgment as a positive in support of its position. An estimate of a range of reasonably possible loss cannot be made at this stage of the litigation because discovery is still being conducted. The Bank was served, on October 14, 2016, with a lawsuit captioned Card Limited, LLC v. MetaBank dba Meta Payment Systems, Civil No. 2:16-cv-00980 in the United States District Court for the District of Utah. This action was initiated by a former prepaid program manager of the Bank, which was terminated by the Bank in fiscal year 2016. Card Limited alleges that after all of the programs were wound down, there were two accounts with a positive balance to which they are entitled. The Bank’s position is that Card Limited is not entitled to the funds contained in said accounts. The total amount to which Card Limited claims it is entitled is $4.0 million. The Bank intends to vigorously defend this claim. An estimate of a range of reasonably possible loss cannot be made at this stage of the litigation because discovery is still being conducted. On February 9, 2018, the Bank’s AFS/IBEX division filed a lawsuit in the United States District Court for the Eastern District of New York captioned AFS/IBEX, a division of MetaBank v. Aegis Managing Agency Limited ("AMA"), Aegis Syndicate 1225 (together with AMA, the "Aegis defendants"), CRC Insurance Services, Inc. ("CRC"), and Transportation Underwriters, Inc. The suit was filed against commercial insurance underwriters and brokers that facilitated the issuance of commercial insurance policies to Red Hook Construction Group-II, LLC (“Red Hook”). The Bank’s position is that both CRC and Transportation Underwriters represented to the Bank that, upon cancellation of the insurance policies prior to their stated terms, any unearned premiums would be refunded. The Bank then provided insurance premium financing to Red Hook, and Red Hook executed a written premium finance agreement pursuant to which Red Hook assigned its rights to any unearned premiums to the Bank. After the policies were cancelled, the Aegis defendants failed to return the unearned insurance premiums totaling just over $1.6 million owed to the Bank under the insurance policies and the premium finance agreement. A discovery schedule has been established and is scheduled to proceed until January 31, 2019. The Bank is seeking recovery of all amounts to which it is entitled at law or equity and intends to vigorously pursue its claims against the defendants. From time to time, the Company or its subsidiaries are subject to certain legal proceedings and claims in the ordinary course of business. Accruals have been recorded when the outcome is probable and can be reasonably estimated. While management currently believes that the ultimate outcome of these proceedings will not have a material adverse effect on the Company’s financial position or its results of operations, legal proceedings are inherently uncertain and unfavorable resolution of some or all of these matters could, individually or in the aggregate, have a material adverse effect on the Company’s and its subsidiaries’ respective businesses, financial condition or results of operations.

STOCK COMPENSATION

9 Months Ended

Jun. 30, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

STOCK COMPENSATION

The Company maintains the amended and restated Meta Financial Group, Inc. 2002 Omnibus Incentive Plan, as amended (the "2002 Omnibus Incentive Plan"), which, among other things, provides for the awarding of stock options and nonvested (restricted) shares to certain officers and directors of the Company. Awards are granted by the Compensation Committee of the Board of Directors based on the performance of the award recipients or other relevant factors.

Compensation expense for share-based awards is recorded over the vesting period at the fair value of the award at the time of the grant. The exercise price of options or fair value of non-vested (restricted) shares granted under the Company’s incentive plan is equal to the fair market value of the underlying stock at the grant date. The Company has elected, with the adoption of ASU 2016-09, to record forfeitures as they occur.

The following tables show the activity of options and nonvested (restricted) shares granted, exercised, or forfeited under the 2002 Omnibus Incentive Plan for the nine months ended June 30, 2018:



	Number of Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Yrs)	Aggregate Intrinsic Value
	(Dollars in Thousands, Except Per Share Data)
Options outstanding, September 30, 2017	75,757		$	22.62	2.28	$	4,225
Granted	—		—		—	—
Exercised	(23,770	)	16.45		—	1,909
Forfeited or expired	—		—		—	—
Options outstanding, June 30, 2018	51,987		$	25.45	2.04	$	3,741

Options exercisable, June 30, 2018	51,987		$	25.45	2.04	$	3,741



	Number of Shares		Weighted Average Fair Value at Grant
(Dollars in Thousands, Except Per Share Data)
Nonvested (restricted) shares outstanding, September 30, 2017	304,526		$	86.96
Granted	64,071		92.58
Vested	(71,881	)	86.17
Forfeited or expired	(1,191	)	79.06
Nonvested (restricted) shares outstanding, June 30, 2018	295,525		$	88.40

During the first and second quarters of fiscal 2017, stock awards were granted to the Company's three highest paid executive officers in connection with their signing of employment agreements with the Company. These stock awards vest over eight years.

At June 30, 2018, stock-based compensation expense not yet recognized in income totaled $14.9 million, which is expected to be recognized over a weighted average remaining period of 3.63 years.

SEGMENT INFORMATION

9 Months Ended

Jun. 30, 2018

Segment Reporting [Abstract]

SEGMENT INFORMATION

An operating segment is generally defined as a component of a business for which discrete financial information is available and whose results are reviewed by the chief operating decision-maker. Operating segments are aggregated into reportable segments if certain criteria are met.

The Company reports its results of operations through the following three business segments: Payments, Banking, and Corporate Services/Other. Meta Payments Systems ("MPS"), Refund Advantage, EPS Financial ("EPS"), SCS, and other tax businesses are reported in the Payments segment. Community Banking and the Company's other lending divisions are reported in the Banking segment. Certain shared services, including the investment portfolio, wholesale deposits and borrowings, are included in Corporate Services/Other.

The Company reclassified goodwill, intangibles, related intangible amortization expense, and certain acquisition related expenses during fiscal year 2017 from the Corporate Services / Other segment to Payments and Banking based on how annual impairment testing is performed. Prior period amounts have also been reclassified to conform to the current year presentation.

The following tables present segment data for the Company for the three and nine months ended June 30, 2018 and 2017, respectively.



	Payments		Banking		Corporate Services/Other			Total
Three Months Ended June 30, 2018
Interest income	$	6,298	$	19,085	$	8,721		$	34,104
Interest expense	—		1,008		4,685			5,693
Net interest income	6,298		18,077		4,036			28,411
Provision for loan losses	1,189		4,126		—			5,315
Non-interest income	31,307		1,318		600			33,225
Non-interest expense	27,796		7,172		14,085			49,053
Income (loss) before income tax expense (benefit)	8,620		8,097		(9,449		)	7,268

Total assets	190,437		1,623,715		2,355,007			4,169,159
Total goodwill	87,145		11,578		—			98,723
Total deposits	2,641,838		241,572		638,223			3,521,633



	Payments		Banking		Corporate Services/Other			Total
Nine Months Ended June 30, 2018
Interest income	$	17,545	$	52,615	$	28,173		$	98,333
Interest expense	1,645		2,821		11,855			16,321
Net interest income	15,900		49,794		16,318			82,012
Provision for loan losses	20,335		4,391		—			24,726
Non-interest income	155,082		4,044		786			159,912
Non-interest expense	99,592		20,723		41,277			161,592
Income (loss) before income tax expense (benefit)	51,055		28,724		(24,173		)	55,606

Total assets	190,437		1,623,715		2,355,007			4,169,159
Total goodwill	87,145		11,578		—			98,723
Total deposits	2,641,838		241,572		638,223			3,521,633



	Payments		Banking		Corporate Services/Other			Total
Three Months Ended June 30, 2017
Interest income	$	3,576	$	14,092	$	11,193		$	28,861
Interest expense	—		717		3,201			3,918
Net interest income	3,576		13,375		7,992			24,943
Provision for loan losses	352		888		—			1,240
Non-interest income	28,934		1,190		696			30,820
Non-interest expense	26,570		6,020		9,629			42,219
Income (loss) before income tax expense (benefit)	5,588		7,657		(941		)	12,304

Total assets	196,717		1,245,840		2,577,136			4,019,693
Total goodwill	87,145		11,578		—			98,723
Total deposits	2,443,332		224,886		485,001			3,153,219



	Payments		Banking		Corporate Services/Other			Total
Nine Months Ended June 30, 2017
Interest income	$	9,800	$	37,654	$	31,700		$	79,154
Interest expense	503		1,932		7,977			10,412
Net interest income	9,297		35,722		23,723			68,742
Provision for loan losses	8,566		2,166		—			10,732
Non-interest income	138,420		3,648		271			142,339
Non-interest expense	97,927		18,114		29,877			145,918
Income (loss) before income tax expense (benefit)	41,224		19,090		(5,883		)	54,431

Total assets	196,717		1,245,840		2,577,136			4,019,693
Total goodwill	87,145		11,578		—			98,723
Total deposits	2,443,332		224,886		485,001			3,153,219

NEW ACCOUNTING PRONOUNCEMENTS	9 Months Ended
NEW ACCOUNTING PRONOUNCEMENTS	Jun. 30, 2018
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
NEW ACCOUNTING PRONOUNCEMENTS	NEW ACCOUNTING PRONOUNCEMENTS Accounting Standards Update (“ASU”) No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments This ASU requires organizations to replace the incurred loss impairment methodology with a methodology reflecting expected credit losses with considerations for a broader range of reasonable and supportable information to substantiate credit loss estimates. This ASU is effective for annual reporting periods beginning after December 15, 2019. The Company has been analyzing its data and has taken measures to ensure its systems capture data applicable to the standard. In addition, the Company is undergoing a readiness assessment with an external consultant that began in the first quarter of fiscal 2018. The Company has chosen a vendor for a software solution and has begun the implementation of the software. ASU No. 2016-02, Leases (Topic 842): Amendments to the Leases Analysis This ASU requires organizations to recognize lease assets and lease liabilities on the balance sheet, along with disclosing key information about leasing arrangements. This update is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period. The Company is expanding its initial assessment of the ASU due to the Crestmark acquisition and the Company still expects that the standard will be immaterial to its consolidated financial statements with the Company's leases. ASU No. 2014-09, Revenue Recognition - Revenue from Contracts with Customers (Topic 606) This ASU provides guidance on when to recognize revenue from contracts with customers. The objective of this ASU is to eliminate diversity in practice related to this topic and to provide guidance that would streamline and enhance revenue recognition requirements. The ASU defines five steps to recognize revenue, including identify the contract with a customer, identify the performance obligations in the contract, determine a transaction price, allocate the transaction price to the performance obligations and then recognize the revenue when or as the entity satisfies a performance obligation. This update is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, and the Company is currently assessing all income streams, including different prepaid card programs, so as to ascertain how revenues, including breakage, will be recognized under the standard. ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments This ASU addresses eight classification issues related to the statement of cash flows including: debt prepayment or debt extinguishment costs, settlement of zero-coupon bonds, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, proceeds from the settlement of corporate-owned life insurance policies, including bank-owned life insurance policies, distributions received from equity method investees, beneficial interests in securitization transactions, and separately identifiable cash flows and application of the predominance principle. This update is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017, and the Company expects the impact to its consolidated financial statements to be minimal. ASU 2017-08, Receivables - Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities This ASU requires entities to shorten the amortization period for certain callable debt securities held at a premium. Specifically, the amendments in this update require the premium to be amortized to the earliest call date. The amendments do not require an accounting change for securities held at a discount; the discount continues to be amortized to maturity. The amendments in this update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018, and will not have a material impact on the Company's consolidated financial statements. ASU 2017-12, Receivables - Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities This ASU targets improving the accounting treatment for hedging activities and provides more flexibility in defining what can be hedged, while reducing earnings volatility due to ineffective hedges, and minimizing documentation requirements. The ASU also offers the ability to reclassify prepayable debt securities from HTM to AFS and subsequently sell the securities, as long as the securities are eligible to be hedged. This update is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018, with early adoption permitted in any interim period or fiscal year before the effective date. The Company early adopted ASU 2017-12 as of October 1, 2017. The Company reclassified certain prepayable debt securities from HTM to AFS during the first quarter of fiscal 2018. See Note 5 to the Notes to Condensed Consolidated Financial Statements for additional information on the securities reclassified. ASU 2016-01, Financial Instruments (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities This ASU allows equity investments that do not have a readily determinable fair value to be remeasured at fair value either upon the occurrence of an observable price change or upon identification of an impairment. The ASU also requires enhanced disclosure about those investments. The ASU simplifies the impairment assessment of equity investments without readily determinable fair values by requiring assessment for impairment qualitatively at each reporting period. Entities that are required to disclose the fair value of financial instruments measured at amortized cost on the balance sheet are required to use the exit price notion consistent with Topic 820, Fair Value Measurement. This update will be effective for annual and interim periods in fiscal years beginning after December 15, 2017, with early adoption permitted. The Company is currently evaluating the potential impact of ASU 2016-01 on its consolidated financial statements and does not deem impact will be material.

FAIR VALUE MEASUREMENTS

9 Months Ended

Jun. 30, 2018

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

Accounting Standards Codification (“ASC”) 820, Fair Value Measurements defines fair value, establishes a framework for measuring the fair value of assets and liabilities using a hierarchy system and requires disclosures about fair value measurement. It clarifies that fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the market in which the reporting entity transacts.

The fair value hierarchy is as follows:

Level 1 Inputs - Valuation is based upon quoted prices for identical instruments traded in active markets that the Company has the ability to access at measurement date.

Level 2 Inputs - Valuation is based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-based valuation techniques for which significant assumptions are observable in the market.

Level 3 Inputs - Valuation is generated from model-based techniques that use significant assumptions not observable in the market and are used only to the extent that observable inputs are not available. These unobservable assumptions reflect the Company’s own estimates of assumptions that market participants would use in pricing the asset or liability. Valuation techniques include use of option pricing models, discounted cash flow models and similar techniques.

Securities Available for Sale and Held to Maturity. Securities available for sale are recorded at fair value on a recurring basis and securities held to maturity are carried at amortized cost. Fair value measurement is based upon quoted prices, if available. If quoted prices are not available, fair values are measured using an independent pricing service. For both Level 1 and Level 2 securities, management uses various methods and techniques to corroborate prices obtained from the pricing service, including but not limited to reference to dealer or other market quotes, and by reviewing valuations of comparable instruments. The Company’s Level 1 securities include equity securities and mutual funds. Level 2 securities include U.S. Government agency and instrumentality securities, U.S. Government agency and instrumentality mortgage-backed securities, municipal bonds and corporate debt securities. The Company had no Level 3 securities at June 30, 2018 or September 30, 2017.

The fair values of securities are determined by obtaining quoted prices on nationally recognized securities exchanges (Level 1 inputs), or valuation based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model based valuation techniques for which significant assumptions are observable in the market (Level 2 inputs). The Company considers these valuations supplied by a third party provider which utilizes several sources for valuing fixed-income securities. These sources include Interactive Data Corporation, Reuters, Standard and Poor’s, Bloomberg Financial Markets, Street Software Technology, and the third party provider’s own matrix and desk pricing. The Company, no less than annually, reviews the third party’s methods and source’s methodology for reasonableness and to ensure an understanding of inputs utilized in determining fair value. Sources utilized by the third party provider include but are not limited to pricing models that vary based by asset class and include available trade, bid, and other market information. This methodology includes but is not limited to broker quotes, proprietary models, descriptive terms and conditions databases, as well as extensive quality control programs. Monthly, the Company receives and compares prices provided by multiple securities dealers and pricing providers to validate the accuracy and reasonableness of prices received from the third party provider. On a monthly basis, the Investment Committee reviews mark-to-market changes in the securities portfolio for reasonableness.

The following table summarizes the fair values of securities available for sale and held to maturity at June 30, 2018 and September 30, 2017. Securities available for sale are measured at fair value on a recurring basis, while securities held to maturity are carried at amortized cost in the consolidated statements of financial condition.



	Fair Value At June 30, 2018
	Available For Sale								Held to Maturity
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3
Debt securities
Small business administration securities	50,959		—		50,959		—		—		—		—		—
Obligations of states and political subdivisions	14,370		—		14,370		—		3,826		—		3,826		—
Non-bank qualified obligations of states and political subdivisions	1,083,474		—		1,083,474		—		202,486		—		202,486		—
Asset-backed securities	200,839		—		200,839		—		—		—		—		—
Mortgage-backed securities	575,999		—		575,999		—		7,846		—		7,846		—
Total debt securities	1,925,641		—		1,925,641		—		214,158		—		214,158		—
Common equities and mutual funds	1,896		1,896		—		—		—		—		—		—
Total securities	$	1,927,537	$	1,896	$	1,925,641	$	—	$	214,158	$	—	$	214,158	$	—



	Fair Value At September 30, 2017
	Available For Sale								Held to Maturity
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3
Debt securities
Small business administration securities	57,871		—		57,871		—		—		—		—		—
Obligations of states and political subdivisions	—		—		—		—		19,368		—		19,368		—
Non-bank qualified obligations of states and political subdivisions	950,829		—		950,829		—		432,361		—		432,361		—
Asset-backed securities	96,832		—		96,832		—		—		—		—		—
Mortgage-backed securities	586,454		—		586,454		—		112,456		—		112,456		—
Total debt securities	1,691,986		—		1,691,986		—		564,185		—		564,185		—
Common equities and mutual funds	1,445		1,445		—		—		—		—		—		—
Total securities	$	1,693,431	$	1,445	$	1,691,986	$	—	$	564,185	$	—	$	564,185	$	—

Loans. The Company does not record loans at fair value on a recurring basis. However, if a loan is considered impaired, an allowance for loan losses is established. Once a loan is identified as individually impaired, management measures impairment in accordance with ASC 310, Receivables.

The following table summarizes the assets of the Company that were measured at fair value in the consolidated statements of financial condition on a non-recurring basis as of June 30, 2018 and September 30, 2017.



	Fair Value At June 30, 2018
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3
Impaired Loans, net
1-4 family residential mortgage loans	$	110	$	—	$	—	$	110
Total Impaired Loans	110		—		—		110
Foreclosed Assets, net	$	29,922	$	—	$	—	$	29,922
Total	$	30,032	$	—	$	—	$	30,032



	Fair Value At September 30, 2017
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3
Foreclosed Assets, net	292		—		—		292
Total	$	292	$	—	$	—	$	292

Quantitative Information About Level 3 Fair Value Measurements

(Dollars in Thousands)

Fair Value at
June 30, 2018

Fair Value at
September 30, 2017

Valuation
Technique

Unobservable Input

Range of Inputs

Impaired Loans, net

$

110

—

Market approach

Appraised values ⁽¹⁾

4.00 - 10.00%

Foreclosed Assets, net

$

29,922

292

Market approach

Appraised values ⁽¹⁾

4.00 - 10.00%


⁽¹⁾	The Company generally relies on external appraisers to develop this information. Management reduced the appraised value by estimating selling costs in a range of 4% to 10%.

The following table discloses the Company’s estimated fair value amounts of its financial instruments as of the dates set forth below. It is management’s belief that the fair values presented below are reasonable based on the valuation techniques and data available to the Company as of June 30, 2018 and September 30, 2017, as more fully described below. The operations of the Company are managed from a going concern basis and not a liquidation basis. As a result, the ultimate value realized for the financial instruments presented could be substantially different when actually recognized over time through the normal course of operations. Additionally, a substantial portion of the Company’s inherent value is the Bank’s capitalization and franchise value. Neither of these components have been given consideration in the presentation of fair values below.

The following presents the carrying amount and estimated fair value of the financial instruments held by the Company at June 30, 2018 and September 30, 2017.



	June 30, 2018
	Carrying Amount		Estimated Fair Value		Level 1		Level 2		Level 3
	(Dollars in Thousands)
Financial assets
Cash and cash equivalents	$	71,276	$	71,276	$	71,276	$	—	$	—

Securities available for sale	1,927,537		1,927,537		1,896		1,925,641		—
Securities held to maturity	224,378		214,158		—		214,158		—
Total securities	2,151,915		2,141,695		1,896		2,139,799		—

Loans receivable:
One to four family residential mortgage loans	214,754		213,285		—		—		213,285
Commercial and multi-family real estate loans	716,495		706,662		—		—		706,662
Agricultural real estate loans	35,475		34,821		—		—		34,821
Consumer loans	258,158		274,871		—		—		274,871
Commercial operating loans	46,069		45,505		—		—		45,505
Agricultural operating loans	24,621		24,423		—		—		24,423
CML insurance premium finance loans	303,603		302,898		—		—		302,898
Total loans receivable	1,599,175		1,602,465		—		—		1,602,465

Federal Home Loan Bank stock	7,446		7,446		—		7,446		—
Accrued interest receivable	17,825		17,825		17,825		—		—

Financial liabilities
Non-interest bearing demand deposits	2,637,987		2,637,987		2,637,987		—		—
Interest bearing demand deposits, savings, and money markets	205,536		205,536		205,536		—		—
Certificates of deposit	57,151		56,381		—		56,381		—
Wholesale non-maturing deposits	74,061		74,061		74,061		—		—
Wholesale certificates of deposit	546,898		546,155		—		546,155		—
Total deposits	3,521,633		3,520,120		2,917,584		602,536		—

Federal funds purchased	24,000		24,000		24,000		—		—
Securities sold under agreements to repurchase	3,226		3,226		—		3,226		—
Capital lease	1,892		1,892		—		1,892		—
Trust preferred securities	10,310		10,464		—		10,464		—
Subordinated debentures	73,442		75,188		—		75,188		—
Accrued interest payable	3,705		3,705		3,705		—		—



	September 30, 2017
	Carrying Amount		Estimated Fair Value		Level 1		Level 2		Level 3
	(Dollars in Thousands)
Financial assets
Cash and cash equivalents	$	1,267,586	$	1,267,586	$	1,267,586	$	—	$	—

Securities available for sale	1,693,431		1,693,431		1,445		1,691,986		—
Securities held to maturity	563,529		564,185		—		564,185		—
Total securities	2,256,960		2,257,616		1,445		2,256,171		—

Loans receivable:
One to four family residential mortgage loans	196,706		196,970		—		—		196,970
Commercial and multi-family real estate loans	585,510		576,330		—		—		576,330
Agricultural real estate loans	61,800		61,584		—		—		61,584
Consumer loans	163,004		163,961		—		—		163,961
Commercial operating loans	35,759		35,723		—		—		35,723
Agricultural operating loans	33,594		32,870		—		—		32,870
CML insurance premium finance loans	250,459		250,964		—		—		250,964
Total loans receivable	1,326,832		1,318,402		—		—		1,318,402

Federal Home Loan Bank stock	61,123		61,123		—		61,123		—
Accrued interest receivable	19,380		19,380		19,380		—		—

Financial liabilities
Non-interest bearing demand deposits	2,454,057		2,454,057		2,454,057		—		—
Interest bearing demand deposits, savings, and money markets	169,557		169,557		169,557		—		—
Certificates of deposit	123,637		123,094		—		123,094		—
Wholesale non-maturing deposits	18,245		18,245		18,245		—		—
Wholesale certificates of deposits	457,928		457,509		—		457,509		—
Total deposits	3,223,424		3,222,462		2,641,859		580,603		—

Advances from Federal Home Loan Bank	415,000		415,003		—		415,003		—
Federal funds purchased	987,000		987,000		987,000		—		—
Securities sold under agreements to repurchase	2,472		2,472		—		2,472		—
Capital lease	1,938		1,938		—		1,938		—
Trust preferred securities	10,310		10,447		—		10,447		—
Subordinated debentures	73,347		76,500		—		76,500		—
Accrued interest payable	2,280		2,280		2,280		—		—

The following sets forth the methods and assumptions used in determining the fair value estimates for the Company’s financial instruments at June 30, 2018 and September 30, 2017.

CASH AND CASH EQUIVALENTS

The carrying amount of cash and short-term investments is assumed to approximate the fair value.

SECURITIES AVAILABLE FOR SALE AND HELD TO MATURITY

Securities available for sale are recorded at fair value on a recurring basis and securities held to maturity are carried at amortized cost. Fair values for investment securities are based on obtaining quoted prices on nationally recognized securities exchanges, or matrix pricing, which is a mathematical technique widely used in the industry to value debt securities without relying exclusively on quoted prices for the specific securities, but rather by relying on the securities’ relationship to other benchmark quoted securities.

LOANS RECEIVABLE, NET

The fair value of loans is estimated using a historical or replacement cost basis concept (i.e., an entrance price concept). The fair value of loans was estimated by discounting the future cash flows using the current rates at which similar loans would be made to borrowers and for similar remaining maturities. When using the discounting method to determine fair value, homogeneous loans with similar terms and conditions were grouped together and discounted at a target rate at which similar loans would be made to borrowers at June 30, 2018 or September 30, 2017. In addition, when computing the estimated fair value for all loans, allowances for loan losses have been subtracted from the calculated fair value as a result of the discounted cash flow which approximates the fair value adjustment for the credit quality component.

FEDERAL HOME LOAN BANK (“FHLB”) STOCK

The fair value of FHLB stock is assumed to approximate book value since the Company is only able to redeem this stock at par value.

ACCRUED INTEREST RECEIVABLE

The carrying amount of accrued interest receivable is assumed to approximate the fair value.

DEPOSITS

The carrying values of non-interest bearing checking deposits, interest bearing checking deposits, savings, money markets, and wholesale non-maturing deposits are assumed to approximate fair value, since such deposits are immediately withdrawable without penalty. The fair value of time certificates of deposit and wholesale certificates of deposit were estimated by discounting expected future cash flows by the current rates offered on certificates of deposit with similar remaining maturities.

In accordance with ASC 825, Financial Instruments, no value has been assigned to the Company’s long-term relationships with its deposit customers (core value of deposits intangible) since such intangibles are not financial instruments as defined under ASC 825.

ADVANCES FROM FHLB

The fair value of such advances was estimated by discounting the expected future cash flows using current interest rates for advances with similar terms and remaining maturities.

FEDERAL FUNDS PURCHASED

The carrying amount of federal funds purchased is assumed to approximate the fair value.

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE AND SUBORDINATED DEBENTURES

The fair value of these instruments was estimated by discounting the expected future cash flows using derived interest rates approximating market over the contractual maturity of such borrowings.

ACCRUED INTEREST PAYABLE

The carrying amount of accrued interest payable is assumed to approximate the fair value.

LIMITATIONS

Fair value estimates are made at a specific point in time and are based on relevant market information about the financial instrument. Additionally, fair value estimates are based on existing on- and off-balance sheet financial instruments without attempting to estimate the value of anticipated future business, customer relationships and the value of assets and liabilities that are not considered financial instruments. These estimates do not reflect any premium or discount that could result from offering the Company’s entire holdings of a particular financial instrument for sale at one time. Furthermore, since no market exists for certain of the Company’s financial instruments, fair value estimates may be based on judgments regarding future expected loss experience, current economic conditions, risk characteristics of various financial instruments and other factors. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with a high level of precision. Changes in assumptions as well as tax considerations could significantly affect the estimates. Accordingly, based on the limitations described above, the aggregate fair value estimates are not intended to represent the underlying value of the Company, on either a going concern or a liquidation basis.

- 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

GOODWILL AND INTANGIBLE ASSETS

9 Months Ended

Jun. 30, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS

The Company held a total of $98.7 million of goodwill as of June 30, 2018. The recorded goodwill was due to two separate business combinations during fiscal 2015 and two separate business combinations during the first quarter of fiscal 2017. The fiscal 2015 business combinations included $11.6 million of goodwill in connection with the purchase of substantially all of the commercial loan portfolio and related assets of AFS/IBEX on December 2, 2014 and $25.4 million of goodwill in connection with the purchase of substantially all of the assets and liabilities of Refund Advantage on September 8, 2015. The fiscal 2017 business combinations included $30.4 million of goodwill in connection with the purchase of substantially all of the assets of EPS Financial, LLC on November 1, 2016, and $31.4 million of goodwill in connection with the purchase of substantially all of the assets and specified liabilities of Specialty Consumer Services LP on December 14, 2016. The goodwill associated with these transactions is deductible for tax purposes.

The changes in the carrying amount of the Company’s goodwill and intangible assets for the nine months ended June 30, 2018 and 2017 were as follows:



	2018		2017
Nine Months Ended June 30,	(Dollars in Thousands)
Goodwill
Beginning balance	$	98,723	$	36,928
Acquisitions during the period	—		61,795
Write-offs during the period	—		—
Ending balance	$	98,723	$	98,723



	Trademark⁽¹⁾			Non-Compete⁽²⁾			Customer Relationships⁽³⁾			All Others⁽⁴⁾			Total
Intangibles
Balance as of September 30, 2017	$	10,051		$	1,782		$	31,707		$	8,638		$	52,178
Acquisitions during the period	—			—			—			85			85
Amortization during the period	(477		)	(367		)	(4,548		)	(685		)	(6,077		)
Write-offs during the period	—			—			—			(88		)	(88		)
Balance as of June 30, 2018	$	9,574		$	1,415		$	27,159		$	7,950		$	46,098

Gross carrying amount	$	10,990		$	2,480		$	57,810		$	10,587		$	81,867
Accumulated amortization	(1,416		)	(1,065		)	(20,403		)	(2,020		)	(24,904		)
Accumulated impairment	—			—			(10,248		)	(617		)	(10,865		)
Balance as of June 30, 2018	$	9,574		$	1,415		$	27,159		$	7,950		$	46,098

⁽¹⁾ Book amortization period of 5-15 years. Amortized using the straight line and accelerated methods.

⁽²⁾ Book amortization period of 3-5 years. Amortized using the straight line method.

⁽³⁾ Book amortization period of 10-30 years. Amortized using the accelerated method.

⁽⁴⁾ Book amortization period of 3-20 years. Amortized using the straight line method.



	Trademark⁽¹⁾			Non-Compete⁽²⁾			Customer Relationships⁽³⁾			All Others⁽⁴⁾			Total
Intangibles
Balance as of September 30, 2016	$	5,149		$	127		$	20,590		$	3,055		$	28,921
Acquisitions during the period	5,500			2,180			31,770			6,922			46,372
Amortization during the period	(442		)	(371		)	(9,084		)	(598		)	(10,495		)
Write-offs during the period	—			—			—			—			—
Balance as of June 30, 2017	$	10,207		$	1,936		$	43,276		$	9,379		$	64,798

Gross carrying amount	$	10,990		$	2,480		$	57,810		$	10,478		$	81,758
Accumulated amortization	(783		)	(544		)	(14,534		)	(1,099		)	(16,960		)
Balance as of June 30, 2017	$	10,207		$	1,936		$	43,276		$	9,379		$	64,798

⁽¹⁾ Book amortization period of 15 years. Amortized using the straight line and accelerated methods.

⁽²⁾ Book amortization period of 3 years. Amortized using the straight line method.

⁽³⁾ Book amortization period of 10-30 years. Amortized using the accelerated method.

⁽⁴⁾ Book amortization period of 3-20 years. Amortized using the straight line method.

The estimated amortization expense of intangible assets assumes no activities, such as acquisitions, which would result in additional amortizable intangible assets. Estimated amortization expense of intangible assets in the remaining three months of fiscal 2018 and subsequent fiscal years is as follows:



	(Dollars in Thousands)
Remaining in 2018	$	1,632
2019	7,151
2020	5,753
2021	5,184
2022	4,262
2023	3,624
Thereafter	18,492
Total anticipated intangible amortization	$	46,098

The Company tests intangible assets for impairment at least annually or more often if conditions indicate a possible impairment. There were no impairments to intangible assets during the three and nine months ended June 30, 2018 or 2017. The annual goodwill impairment test for fiscal 2018 will be conducted at September 30, 2018.

INCOME TAXES	9 Months Ended
INCOME TAXES	Jun. 30, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Income tax expense for the nine months ended June 30, 2018 was $12.7 million, resulting in an effective tax rate of 22.9%, compared to $11.3 million, or an effective tax rate of 20.7%, for the nine months ended June 30, 2017. The Tax Cuts and Jobs Act (the "Tax Act") was signed into law on December 22, 2017. The Tax Act has a significant impact on the U.S. corporate income tax regime by lowering the U.S. corporate tax rate from 35% to 21% effective for taxable years beginning on or after January 1, 2018 in addition to implementing numerous other changes. U.S. GAAP requires that the impact of tax legislation be recognized in the period in which the law was enacted. As a result of the Tax Act, the Company remeasured its deferred tax assets and deferred tax liabilities during its fiscal 2018 first quarter, resulting in additional income tax expense of $3.6 million. As the Company’s fiscal year end ends on September 30, the statutory corporate rate for fiscal 2018 will be prorated to 24.53%. In December 2017, the Securities and Exchange Commission staff issued Staff Accounting Bulletin No. 118 ("SAB 118"), which provides guidance regarding how a company is to reflect provisional amounts when necessary information is not yet available, prepared or analyzed sufficiently to complete its accounting for the effect of the changes in the Tax Act. The income tax expense of $3.6 million recorded during the fiscal 2018 first quarter represented all then-known and estimable impacts of the Tax Act and is a provisional amount based on the Company’s current best estimate. This provisional amount incorporates assumptions made based upon the Company’s then-current interpretations of the Tax Act and may change as the Company receives additional clarification and implementation guidance, and as data becomes available allowing for a more accurate scheduling of the deferred tax assets and liabilities, including those related to items potentially impacted by the Tax Act such as fixed assets and employee compensation. Adjustments to this provisional amount through December 22, 2018 will be included in income from operations as an adjustment to tax expense in future periods.

REGULATORY MATTERS	9 Months Ended
REGULATORY MATTERS	Jun. 30, 2018
Banking and Thrift [Abstract]
REGULATORY MATTERS	REGULATORY MATTERS On January 5, 2015, the Federal Deposit Insurance Corporation (“FDIC”) published industry guidance in the form of Frequently Asked Questions (“FAQs”) with respect to the categorization of deposit liabilities as “brokered” deposits. On November 13, 2015, the FDIC issued for comment updated and annotated FAQs, and on June 30, 2016, the FDIC finalized the FAQs. The Company believes that the final FAQs do not materially impact the processes that it uses to identify, accept and report brokered deposits. On April 26, 2016, the FDIC issued a final rule to amend how small banks (less than $10 billion in assets that have been FDIC insured for at least five years) are assessed for deposit insurance (the "Final Rule"). The Final Rule imposes higher assessments for banks that the FDIC believes present higher risk profiles. The Final Rule became effective with the Bank's December 2016 assessment invoice, which the Company received in March 2017. Due to the Bank’s status as a "well-capitalized" institution under the FDIC's prompt corrective action regulations, and further with respect to the Bank’s financial condition in general, the Company does not at this time anticipate that either the FAQs or the Final Rule will have a material adverse impact on the Company’s business operations. However, should the Bank ever fail to be well-capitalized in the future, as a result of failing to meet the well-capitalized requirements, or the imposition of an individual minimum capital requirement or similar formal requirements, then, notwithstanding that the Bank has capital in excess of the well-capitalized minimum requirements, the Bank would be prohibited, absent waiver from the FDIC, from utilizing brokered deposits (i.e., may not accept, renew or rollover brokered deposits), which could produce serious adverse effects on the Company’s liquidity, and financial condition and results of operations. Similarly, should the Bank’s financial condition in general deteriorate, future FDIC assessments could have a material adverse effect on the Company.

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS In mid-July, 2018, the Company entered into a first-out participation agreement in a highly secured, consumer receivable asset-based warehouse line of credit. The Company holds a senior position providing up to $65.0 million with the subordinate party contributing up to $100.0 million, thereby enhancing the Company’s position with significant subordination. As previously disclosed, on January 9, 2018, Meta and MetaBank, entered into an Agreement and Plan of Merger (the “merger agreement”), with Crestmark Bancorp, Inc., a Michigan corporation (“Crestmark”), and Crestmark Bank, a Michigan state-chartered bank and a wholly-owned subsidiary of Crestmark (“Crestmark Bank”). On August 1, 2018, pursuant to the merger agreement, upon the terms and subject to the conditions set forth therein, Crestmark merged with and into Meta, with Meta as the surviving entity (the “merger”), and, immediately thereafter, pursuant to the terms of a separate merger agreement between MetaBank and Crestmark Bank, Crestmark Bank merged with and into MetaBank, with MetaBank surviving as Meta’s wholly-owned subsidiary. Under the terms of the merger agreement, at the effective time of the merger, (i) each share of Crestmark common stock converted into the right to receive 2.65 shares of Meta common stock and (ii) each outstanding option to purchase Crestmark common stock was canceled and converted into the right to receive an amount in cash. The aggregate value of the acquisition, based on the closing price of Meta shares on July 31, 2018 of $89.45, was $316.1 million. Effective as of the closing of the merger, W. David Tull, Crestmark’s Chairman and Chief Executive Officer, and Michael R. Kramer, a member at the law firm Dickinson Wright, PLLC, were appointed to the Board of Directors of Meta and MetaBank, and Mick Goik, President and Chief Operating Officer of Crestmark, was named Executive Vice President of MetaBank and President of the Meta Commercial Finance Division, which includes Crestmark. Crestmark will continue to operate from its headquarters in Troy, Michigan.

NEW ACCOUNTING PRONOUNCEMENTS (Policies)	9 Months Ended
NEW ACCOUNTING PRONOUNCEMENTS (Policies)	Jun. 30, 2018
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements	Accounting Standards Update (“ASU”) No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments This ASU requires organizations to replace the incurred loss impairment methodology with a methodology reflecting expected credit losses with considerations for a broader range of reasonable and supportable information to substantiate credit loss estimates. This ASU is effective for annual reporting periods beginning after December 15, 2019. The Company has been analyzing its data and has taken measures to ensure its systems capture data applicable to the standard. In addition, the Company is undergoing a readiness assessment with an external consultant that began in the first quarter of fiscal 2018. The Company has chosen a vendor for a software solution and has begun the implementation of the software. ASU No. 2016-02, Leases (Topic 842): Amendments to the Leases Analysis This ASU requires organizations to recognize lease assets and lease liabilities on the balance sheet, along with disclosing key information about leasing arrangements. This update is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period. The Company is expanding its initial assessment of the ASU due to the Crestmark acquisition and the Company still expects that the standard will be immaterial to its consolidated financial statements with the Company's leases. ASU No. 2014-09, Revenue Recognition - Revenue from Contracts with Customers (Topic 606) This ASU provides guidance on when to recognize revenue from contracts with customers. The objective of this ASU is to eliminate diversity in practice related to this topic and to provide guidance that would streamline and enhance revenue recognition requirements. The ASU defines five steps to recognize revenue, including identify the contract with a customer, identify the performance obligations in the contract, determine a transaction price, allocate the transaction price to the performance obligations and then recognize the revenue when or as the entity satisfies a performance obligation. This update is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, and the Company is currently assessing all income streams, including different prepaid card programs, so as to ascertain how revenues, including breakage, will be recognized under the standard. ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments This ASU addresses eight classification issues related to the statement of cash flows including: debt prepayment or debt extinguishment costs, settlement of zero-coupon bonds, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, proceeds from the settlement of corporate-owned life insurance policies, including bank-owned life insurance policies, distributions received from equity method investees, beneficial interests in securitization transactions, and separately identifiable cash flows and application of the predominance principle. This update is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017, and the Company expects the impact to its consolidated financial statements to be minimal. ASU 2017-08, Receivables - Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities This ASU requires entities to shorten the amortization period for certain callable debt securities held at a premium. Specifically, the amendments in this update require the premium to be amortized to the earliest call date. The amendments do not require an accounting change for securities held at a discount; the discount continues to be amortized to maturity. The amendments in this update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018, and will not have a material impact on the Company's consolidated financial statements. ASU 2017-12, Receivables - Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities This ASU targets improving the accounting treatment for hedging activities and provides more flexibility in defining what can be hedged, while reducing earnings volatility due to ineffective hedges, and minimizing documentation requirements. The ASU also offers the ability to reclassify prepayable debt securities from HTM to AFS and subsequently sell the securities, as long as the securities are eligible to be hedged. This update is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018, with early adoption permitted in any interim period or fiscal year before the effective date. The Company early adopted ASU 2017-12 as of October 1, 2017. The Company reclassified certain prepayable debt securities from HTM to AFS during the first quarter of fiscal 2018. See Note 5 to the Notes to Condensed Consolidated Financial Statements for additional information on the securities reclassified. ASU 2016-01, Financial Instruments (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities This ASU allows equity investments that do not have a readily determinable fair value to be remeasured at fair value either upon the occurrence of an observable price change or upon identification of an impairment. The ASU also requires enhanced disclosure about those investments. The ASU simplifies the impairment assessment of equity investments without readily determinable fair values by requiring assessment for impairment qualitatively at each reporting period. Entities that are required to disclose the fair value of financial instruments measured at amortized cost on the balance sheet are required to use the exit price notion consistent with Topic 820, Fair Value Measurement. This update will be effective for annual and interim periods in fiscal years beginning after December 15, 2017, with early adoption permitted. The Company is currently evaluating the potential impact of ASU 2016-01 on its consolidated financial statements and does not deem impact will be material.

CREDIT DISCLOSURES (Tables)

9 Months Ended

Jun. 30, 2018

Loans and Leases Receivable Disclosure [Abstract]

Schedule of Loans Receivable

Loans receivable at June 30, 2018 and September 30, 2017 were as follows:



	June 30, 2018			September 30, 2017
	(Dollars in Thousands)
1-4 Family Real Estate	$	214,754		$	196,706
Commercial and Multi-Family Real Estate	716,495			585,510
Agricultural Real Estate	35,475			61,800
Consumer	258,158			163,004
Commercial Operating	46,069			35,759
Agricultural Operating	24,621			33,594
Commercial Insurance Premium Finance	303,603			250,459
Total Loans Receivable	1,599,175			1,326,832

Allowance for Loan Losses	(21,950		)	(7,534		)
Net Deferred Loan Origination Fees	(1,881		)	(1,461		)
Total Loans Receivable, Net	$	1,575,344		$	1,317,837

Annual Activity in Allowance for Loan Losses, Allowance for Loan Losses and Recorded Investment in Loans

Activity in the allowance for loan losses and balances of loans receivable by portfolio segment for the three and nine months ended June 30, 2018 and 2017 was as follows:



	1-4 Family Real Estate			Commercial and Multi-Family Real Estate		Agricultural Real Estate			Consumer			Commercial Operating			Agricultural Operating			CML Insurance Premium Finance			Unallocated		Total
	(Dollars in Thousands)
Three Months Ended June 30, 2018
Allowance for loan losses:
Beginning balance	$	883		$	3,904	$	146		$	18,074		$	1,716		$	619		$	746		$	990	$	27,078
Provision (recovery) for loan losses	(231		)	711		51			4,476			(26		)	(102		)	304			132		5,315
Charge offs	—			—		—			(9,000		)	(1,507		)	—			(243		)	—		(10,750		)
Recoveries	—			—		—			—			1			207			99			—		307
Ending balance	$	652		$	4,615	$	197		$	13,550		$	184		$	724		$	906		$	1,122	$	21,950

Nine Months Ended June 30, 2018

Allowance for loan losses:
Beginning balance	$	803		$	2,670	$	1,390		$	6		$	158		$	1,184		$	796		$	527	$	7,534
Provision (recovery) for loan losses	(123		)	1,945		(1,193		)	22,174			1,480			(721		)	569			595		24,726
Charge offs	(31		)	—		—			(9,000		)	(1,507		)	—			(711		)	—		(11,249		)
Recoveries	3			—		—			370			53			261			252			—		939
Ending balance	$	652		$	4,615	$	197		$	13,550		$	184		$	724		$	906		$	1,122	$	21,950

Ending balance: individually evaluated for impairment	25			—		—			—			—			—			—			—		25
Ending balance: collectively evaluated for impairment	627			4,615		197			13,550			184			724			906			1,122		21,925
Total	$	652		$	4,615	$	197		$	13,550		$	184		$	724		$	906		$	1,122	$	21,950

Loans:
Ending balance: individually evaluated for impairment	229			409		—			47			—			2,135			—			—		2,820
Ending balance: collectively evaluated for impairment	214,525			716,086		35,475			258,111			46,069			22,486			303,603			—		1,596,355
Total	$	214,754		$	716,495	$	35,475		$	258,158		$	46,069		$	24,621		$	303,603		$	—	$	1,599,175



	1-4 Family Real Estate		Commercial and Multi-Family Real Estate			Agricultural Real Estate			Consumer			Commercial Operating			Agricultural Operating			CML Insurance Premium Finance			Unallocated			Total
	(Dollars in Thousands)
Three Months Ended June 30, 2017
Allowance for loan losses:
Beginning balance	$	296	$	1,742		$	1,524		$	7,706		$	767		$	1,349		$	597		$	621		$	14,602
Provision (recovery) for loan losses	510		386			(80		)	142			249			(44		)	187			(110		)	1,240
Charge offs	—		—			—			(1		)	(799		)	—			(94		)	—			(894		)
Recoveries	—		—			—			—			5			—			15			—			20
Ending balance	$	806	$	2,128		$	1,444		$	7,847		$	222		$	1,305		$	705		$	511		$	14,968

Nine Months Ended June 30, 2017

Allowance for loan losses:
Beginning balance	$	654	$	2,198		$	142		$	51		$	117		$	1,332		$	588		$	553		$	5,635
Provision (recovery) for loan losses	152		(70		)	1,302			7,773			1,244			(39		)	412			(42		)	10,732
Charge offs	—		—			—			(1		)	(1,149		)	—			(352		)	—			(1,502		)
Recoveries	—		—			—			24			10			12			57			—			103
Ending balance	$	806	$	2,128		$	1,444		$	7,847		$	222		$	1,305		$	705		$	511		$	14,968

Ending balance: individually evaluated for impairment	—		—			—			—			—			—			—			—			—
Ending balance: collectively evaluated for impairment	806		2,128			1,444			7,847			222			1,305			705			511			14,968
Total	$	806	$	2,128		$	1,444		$	7,847		$	222		$	1,305		$	705		$	511		$	14,968

Loans:
Ending balance: individually evaluated for impairment	133		1,301			—			—			—			—			—			—			1,434
Ending balance: collectively evaluated for impairment	190,598		492,558			62,521			172,151			39,076			35,471			231,587			—			1,223,962
Total	$	190,731	$	493,859		$	62,521		$	172,151		$	39,076		$	35,471		$	231,587		$	—		$	1,225,396

Asset Classification of Loans

The asset classification of loans at June 30, 2018 and September 30, 2017 were as follows:



June 30, 2018	1-4 Family Real Estate		Commercial and Multi-Family Real Estate		Agricultural Real Estate		Consumer		Commercial Operating		Agricultural Operating		CML Insurance Premium Finance		Total
	(Dollars in Thousands)
Pass	$	214,176	$	705,347	$	27,456	$	258,090	$	46,069	$	15,210	$	302,022	$	1,568,370
Watch	123		10,953		—		68		—		2,487		1,581		15,212
Special Mention	241		195		4,222		—		—		535		—		5,193
Substandard	214		—		3,797		—		—		6,389		—		10,400
Doubtful	—		—		—		—		—		—		—		—
	$	214,754	$	716,495	$	35,475	$	258,158	$	46,069	$	24,621	$	303,603	$	1,599,175



September 30, 2017	1-4 Family Real Estate		Commercial and Multi-Family Real Estate		Agricultural Real Estate		Consumer		Commercial Operating		Agricultural Operating		CML Insurance Premium Finance		Total
	(Dollars in Thousands)
Pass	$	195,838	$	574,730	$	27,376	$	163,004	$	35,759	$	18,394	$	250,459	$	1,265,560
Watch	525		10,200		2,006		—		—		4,541		—		17,272
Special Mention	247		201		2,939		—		—		—		—		3,387
Substandard	96		379		29,479		—		—		10,659		—		40,613
Doubtful	—		—		—		—		—		—		—		—
	$	196,706	$	585,510	$	61,800	$	163,004	$	35,759	$	33,594	$	250,459	$	1,326,832

Past Due Loans

Past due loans at June 30, 2018 and September 30, 2017 were as follows:



	Accruing and Non-accruing Loans											Non-performing Loans
June 30, 2018	30-59 Days Past Due		60-89 Days Past Due		> 89 Days Past Due		Total Past Due		Current		Total Loans Receivable	> 89 Days Past Due and Accruing	Non-accrual balance		Total
	(Dollars in Thousands)
1-4 Family Real Estate	$	—	$	—	$	214	$	214	$	214,540	214,754	79	$	135	$	214
Commercial and Multi-Family Real Estate	—		—		—		—		716,495		716,495	—	—		—
Agricultural Real Estate	—		—		—		—		35,475		35,475	—	—		—
Consumer	2,657		15,461		1,846		19,964		238,194		258,158	1,846	—		1,846
Commercial Operating	—		—		—		—		46,069		46,069	—	—		—
Agricultural Operating	—		—		—		—		24,621		24,621	—	—		—
CML Insurance Premium Finance	1,111		561		3,669		5,341		298,262		303,603	3,669	—		3,669
Total	$	3,768	$	16,022	$	5,729	$	25,519	$	1,573,656	1,599,175	5,594	$	135	$	5,729



	Accruing and Non-accruing Loans												Non-performing Loans
September 30, 2017	30-59 Days Past Due		60-89 Days Past Due		> 89 Days Past Due		Total Past Due		Current		Total Loans Receivable		> 89 Days Past Due and Accruing	Non-accrual balance		Total
	(Dollars in Thousands)
1-4 Family Real Estate	$	370	$	79	$	—	$	449	$	196,257	$	196,706	—	$	—	$	—
Commercial and Multi-Family Real Estate	295		—		390		685		584,825		585,510		—	685		685
Agricultural Real Estate	—		—		34,198		34,198		27,602		61,800		34,198	—		34,198
Consumer	2,512		558		1,406		4,476		158,528		163,004		1,406	—		1,406
Commercial Operating	—		—		—		—		35,759		35,759		—	—		—
Agricultural Operating	—		—		97		97		33,497		33,594		97	—		97
CML Insurance Premium Finance	1,509		2,442		1,205		5,156		245,303		250,459		1,205	—		1,205
Total	$	4,686	$	3,079	$	37,296	$	45,061	$	1,281,771	$	1,326,832	36,906	$	685	$	37,591

Impaired Loans

Impaired loans at June 30, 2018 and September 30, 2017 were as follows:



	Recorded Balance		Unpaid Principal Balance		Specific Allowance
June 30, 2018	(Dollars in Thousands)
Loans without a specific valuation allowance
1-4 Family Real Estate	$	94	$	94	$	—
Commercial and Multi-Family Real Estate	409		409		—
Consumer	47		47		—
Agricultural Operating	2,135		2,135		—
Total	$	2,685	$	2,685	$	—
Loans with a specific valuation allowance
1-4 Family Real Estate	$	135	$	135	$	25
Total	$	135	$	135	$	25



	Recorded Balance		Unpaid Principal Balance		Specific Allowance
September 30, 2017	(Dollars in Thousands)
Loans without a specific valuation allowance
1-4 Family Real Estate	$	72	$	72	$	—
Commercial and Multi-Family Real Estate	1,109		1,109		—
Total	$	1,181	$	1,181	$	—

The following table provides the average recorded investment in impaired loans for the three and nine month periods ended June 30, 2018 and 2017.



	Three Months Ended June 30,				Nine Months Ended June 30,
	2018		2017		2018		2017
	Average Recorded Investment		Average Recorded Investment		Average Recorded Investment		Average Recorded Investment
	(Dollars in Thousands)
1-4 Family Real Estate	$	230	$	210	$	150	$	197
Commercial and Multi-Family Real Estate	604		1,196		761		765
Agricultural Real Estate	—		388		—		194
Consumer	112		—		74		—
Commercial Operating	—		201		—		269
Agricultural Operating	2,670		715		1,567		358
Total	$	3,616	$	2,710	$	2,552	$	1,783

EARNINGS PER COMMON SHARE (Tables)

9 Months Ended

Jun. 30, 2018

Earnings Per Share [Abstract]

Reconciliation of Net Income and Common Stock Share Amounts Used in Computation of Basic and Diluted EPS

A reconciliation of net income and common stock share amounts used in the computation of basic and diluted earnings per share for the three and nine months ended June 30, 2018 and 2017 is presented below.



Three Months Ended June 30,	2018		2017
(Dollars in Thousands, Except Share and Per Share Data)
Basic income per common share:
Net income attributable to Meta Financial Group, Inc.	$	6,792	$	9,787
Weighted average common shares outstanding	9,699,824		9,349,989
Basic income per common share	0.70		1.05

Diluted income per common share:
Net income attributable to Meta Financial Group, Inc.	$	6,792	$	9,787
Weighted average common shares outstanding	9,699,824		9,349,989
Outstanding options - based upon the two-class method	39,836		60,320
Weighted average diluted common shares outstanding	9,739,660		9,410,309
Diluted income per common share	0.70		1.04




Nine Months Ended June 30,	2018		2017
(Dollars in Thousands, Except Share and Per Share Data)
Basic income per common share:
Net income attributable to Meta Financial Group, Inc.	$	42,898	$	43,173
Weighted average common shares outstanding	9,681,103		9,208,867
Basic income per common share	4.43		4.69

Diluted income per common share:
Net income attributable to Meta Financial Group, Inc.	$	42,898	$	43,173
Weighted average common shares outstanding	9,681,103		9,208,867
Outstanding options - based upon the two-class method	38,892		60,524
Weighted average diluted common shares outstanding	9,719,995		9,269,391
Diluted income per common share	4.41		4.66

SECURITIES (Tables)

9 Months Ended

Jun. 30, 2018

Investments, Debt and Equity Securities [Abstract]

Securities Available for Sale

The amortized cost, gross unrealized gains and losses and estimated fair values of available for sale and held to maturity securities at June 30, 2018 and September 30, 2017 are presented below.



Available For Sale
At June 30, 2018	AMORTIZED COST		GROSS UNREALIZED GAINS		GROSS UNREALIZED (LOSSES)			FAIR VALUE
	(Dollars in Thousands)
Debt securities
Small business administration securities	51,785		27		(853		)	50,959
Obligations of states and political subdivisions	14,472		60		(162		)	14,370
Non-bank qualified obligations of states and political subdivisions	1,105,310		2,594		(24,430		)	1,083,474
Asset-backed securities	199,400		1,784		(345		)	200,839
Mortgage-backed securities	593,454		—		(17,455		)	575,999
Total debt securities	1,964,421		4,465		(43,245		)	1,925,641
Common equities and mutual funds	1,347		550		(1		)	1,896
Total available for sale securities	$	1,965,768	$	5,015	$	(43,246	)	$	1,927,537



At September 30, 2017	AMORTIZED COST		GROSS UNREALIZED GAINS		GROSS UNREALIZED (LOSSES)			FAIR VALUE
	(Dollars in Thousands)
Debt securities
Small business administration securities	57,046		825		—			57,871
Non-bank qualified obligations of states and political subdivisions	938,883		14,983		(3,037		)	950,829
Asset-backed securities	94,451		2,381		—			96,832
Mortgage-backed securities	588,918		1,259		(3,723		)	586,454
Total debt securities	1,679,298		19,448		(6,760		)	1,691,986
Common equities and mutual funds	1,009		436		—			1,445
Total available for sale securities	$	1,680,307	$	19,884	$	(6,760	)	$	1,693,431

Securities Held to Maturity



Held to Maturity
At June 30, 2018	AMORTIZED COST		GROSS UNREALIZED GAINS		GROSS UNREALIZED (LOSSES)			FAIR VALUE
	(Dollars in Thousands)
Debt securities
Obligations of states and political subdivisions	$	3,831	$	16	$	(21	)	$	3,826
Non-bank qualified obligations of states and political subdivisions	212,329		73		(9,916		)	202,486
Mortgage-backed securities	8,218		—		(372		)	7,846
Total held to maturity securities	$	224,378	$	89	$	(10,309	)	$	214,158



At September 30, 2017	AMORTIZED COST		GROSS UNREALIZED GAINS		GROSS UNREALIZED (LOSSES)			FAIR VALUE
	(Dollars in Thousands)
Debt securities
Obligations of states and political subdivisions	$	19,247	$	157	$	(36	)	$	19,368
Non-bank qualified obligations of states and political subdivisions	430,593		4,744		(2,976		)	432,361
Mortgage-backed securities	113,689		—		(1,233		)	112,456
Total held to maturity securities	$	563,529	$	4,901	$	(4,245	)	$	564,185

Gross Unrealized Losses and Fair Value of Securities Available for Sale in Continuous Unrealized Loss Position

Gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position at June 30, 2018 and September 30, 2017, were as follows:



Available For Sale	LESS THAN 12 MONTHS					OVER 12 MONTHS					TOTAL
At June 30, 2018	Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)
	(Dollars in Thousands)
Debt securities
Small business administration securities	$	47,646	$	(853	)	$	—	$	—		$	47,646	$	(853	)
Obligations of states and political subdivisions	8,443		(162		)	—		—			8,443		(162		)
Non-bank qualified obligations of states and political subdivisions	786,022		(23,032		)	25,062		(1,398		)	811,084		(24,430		)
Asset-backed securities	107,027		(345		)	—		—			107,027		(345		)
Mortgage-backed securities	306,713		(6,289		)	265,169		(11,166		)	571,882		(17,455		)
Total debt securities	1,255,851		(30,681		)	290,231		(12,564		)	1,546,082		(43,245		)
Common equities and mutual funds	1,896		(1		)	—		—			1,896		(1		)
Total available for sale securities	$	1,257,747	$	(30,682	)	$	290,231	$	(12,564	)	$	1,547,978	$	(43,246	)



	LESS THAN 12 MONTHS					OVER 12 MONTHS					TOTAL
At September 30, 2017	Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)
	(Dollars in Thousands)
Debt securities
Non-bank qualified obligations of states and political subdivisions	280,900		(2,887		)	5,853		(150		)	286,753		(3,037		)
Mortgage-backed securities	237,897		(1,625		)	100,287		(2,098		)	338,184		(3,723		)
Total debt securities	518,797		(4,512		)	106,140		(2,248		)	624,937		(6,760		)
Total available for sale securities	$	518,797	$	(4,512	)	$	106,140	$	(2,248	)	$	624,937	$	(6,760	)

Schedule of Unrealized Loss on Investments



Held To Maturity	LESS THAN 12 MONTHS					OVER 12 MONTHS					TOTAL
At June 30, 2018	Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)
	(Dollars in Thousands)
Debt securities
Obligations of states and political subdivisions	$	1,407	$	(2	)	$	1,342	$	(19	)	$	2,749	$	(21	)
Non-bank qualified obligations of states and political subdivisions	118,237		(5,141		)	79,222		(4,775		)	197,459		(9,916		)
Mortgage-backed securities	—		—			7,847		(372		)	7,847		(372		)
Total held to maturity securities	$	119,644	$	(5,143	)	$	88,411	$	(5,166	)	$	208,055	$	(10,309	)



	LESS THAN 12 MONTHS					OVER 12 MONTHS					TOTAL
At September 30, 2017	Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)			Fair Value		Unrealized (Losses)
	(Dollars in Thousands)
Debt securities
Obligations of states and political subdivisions	$	1,364	$	(6	)	$	4,089	$	(30	)	$	5,453	$	(36	)
Non-bank qualified obligations of states and political subdivisions	202,018		(2,783		)	6,206		(193		)	208,224		(2,976		)
Mortgage-backed securities	112,456		(1,233		)	—		—			112,456		(1,233		)
Total held to maturity securities	$	315,838	$	(4,022	)	$	10,295	$	(223	)	$	326,133	$	(4,245	)

Amortized Cost and Fair Value of Debt Securities by Contractual Maturity

The amortized cost and fair value of debt securities by contractual maturity as of the dates set forth below are shown below. Certain securities have call features which allow the issuer to call the security prior to maturity. Expected maturities may differ from contractual maturities in mortgage-backed securities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Therefore, mortgage-backed securities are not included in the maturity categories in the following maturity summary. The expected maturities of certain housing related municipal securities, Small Business Administration and asset-backed securities may differ from contractual maturities because the borrowers may have the right to prepay the obligation. However, certain prepayment penalties may apply.



Available For Sale	AMORTIZED COST		FAIR VALUE
	AMORTIZED COST		FAIR VALUE
At June 30, 2018	(Dollars in Thousands)

Due in one year or less	$	100	$	100
Due after one year through five years	29,352		29,688
Due after five years through ten years	348,304		348,680
Due after ten years	993,211		971,174
	1,370,967		1,349,642
Mortgage-backed securities	593,454		575,999
Common equities and mutual funds	1,347		1,896
Total available for sale securities	$	1,965,768	$	1,927,537



	AMORTIZED COST		FAIR VALUE
At September 30, 2017	(Dollars in Thousands)

Due in one year or less	$	—	$	—
Due after one year through five years	36,586		37,674
Due after five years through ten years	347,831		358,198
Due after ten years	705,963		709,660
	1,090,380		1,105,532
Mortgage-backed securities	588,918		586,454
Common equities and mutual funds	1,009		1,445
Total available for sale securities	$	1,680,307	$	1,693,431



Held To Maturity	AMORTIZED COST		FAIR VALUE
	AMORTIZED COST		FAIR VALUE
At June 30, 2018	(Dollars in Thousands)

Due in one year or less	$	2,395	$	2,390
Due after one year through five years	18,829		18,761
Due after five years through ten years	20,335		20,175
Due after ten years	174,601		164,986
	216,160		206,312
Mortgage-backed securities	8,218		7,846
Total held to maturity securities	$	224,378	$	214,158



	AMORTIZED COST		FAIR VALUE
At September 30, 2017	(Dollars in Thousands)
Due in one year or less	$	1,483	$	1,480
Due after one year through five years	17,926		18,160
Due after five years through ten years	144,996		147,832
Due after ten years	285,435		284,257
	449,840		451,729
Mortgage-backed securities	113,689		112,456
Total held to maturity securities	$	563,529	$	564,185

STOCK COMPENSATION (Tables)

9 Months Ended

Jun. 30, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Activity of Options

The following tables show the activity of options and nonvested (restricted) shares granted, exercised, or forfeited under the 2002 Omnibus Incentive Plan for the nine months ended June 30, 2018:



	Number of Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Yrs)	Aggregate Intrinsic Value
	(Dollars in Thousands, Except Per Share Data)
Options outstanding, September 30, 2017	75,757		$	22.62	2.28	$	4,225
Granted	—		—		—	—
Exercised	(23,770	)	16.45		—	1,909
Forfeited or expired	—		—		—	—
Options outstanding, June 30, 2018	51,987		$	25.45	2.04	$	3,741

Options exercisable, June 30, 2018	51,987		$	25.45	2.04	$	3,741



	Number of Shares		Weighted Average Fair Value at Grant
(Dollars in Thousands, Except Per Share Data)
Nonvested (restricted) shares outstanding, September 30, 2017	304,526		$	86.96
Granted	64,071		92.58
Vested	(71,881	)	86.17
Forfeited or expired	(1,191	)	79.06
Nonvested (restricted) shares outstanding, June 30, 2018	295,525		$	88.40

SEGMENT INFORMATION (Tables)

9 Months Ended

Jun. 30, 2018

Segment Reporting [Abstract]

Segment Information of Entity

The following tables present segment data for the Company for the three and nine months ended June 30, 2018 and 2017, respectively.



	Payments		Banking		Corporate Services/Other			Total
Three Months Ended June 30, 2018
Interest income	$	6,298	$	19,085	$	8,721		$	34,104
Interest expense	—		1,008		4,685			5,693
Net interest income	6,298		18,077		4,036			28,411
Provision for loan losses	1,189		4,126		—			5,315
Non-interest income	31,307		1,318		600			33,225
Non-interest expense	27,796		7,172		14,085			49,053
Income (loss) before income tax expense (benefit)	8,620		8,097		(9,449		)	7,268

Total assets	190,437		1,623,715		2,355,007			4,169,159
Total goodwill	87,145		11,578		—			98,723
Total deposits	2,641,838		241,572		638,223			3,521,633



	Payments		Banking		Corporate Services/Other			Total
Nine Months Ended June 30, 2018
Interest income	$	17,545	$	52,615	$	28,173		$	98,333
Interest expense	1,645		2,821		11,855			16,321
Net interest income	15,900		49,794		16,318			82,012
Provision for loan losses	20,335		4,391		—			24,726
Non-interest income	155,082		4,044		786			159,912
Non-interest expense	99,592		20,723		41,277			161,592
Income (loss) before income tax expense (benefit)	51,055		28,724		(24,173		)	55,606

Total assets	190,437		1,623,715		2,355,007			4,169,159
Total goodwill	87,145		11,578		—			98,723
Total deposits	2,641,838		241,572		638,223			3,521,633



	Payments		Banking		Corporate Services/Other			Total
Three Months Ended June 30, 2017
Interest income	$	3,576	$	14,092	$	11,193		$	28,861
Interest expense	—		717		3,201			3,918
Net interest income	3,576		13,375		7,992			24,943
Provision for loan losses	352		888		—			1,240
Non-interest income	28,934		1,190		696			30,820
Non-interest expense	26,570		6,020		9,629			42,219
Income (loss) before income tax expense (benefit)	5,588		7,657		(941		)	12,304

Total assets	196,717		1,245,840		2,577,136			4,019,693
Total goodwill	87,145		11,578		—			98,723
Total deposits	2,443,332		224,886		485,001			3,153,219



	Payments		Banking		Corporate Services/Other			Total
Nine Months Ended June 30, 2017
Interest income	$	9,800	$	37,654	$	31,700		$	79,154
Interest expense	503		1,932		7,977			10,412
Net interest income	9,297		35,722		23,723			68,742
Provision for loan losses	8,566		2,166		—			10,732
Non-interest income	138,420		3,648		271			142,339
Non-interest expense	97,927		18,114		29,877			145,918
Income (loss) before income tax expense (benefit)	41,224		19,090		(5,883		)	54,431

Total assets	196,717		1,245,840		2,577,136			4,019,693
Total goodwill	87,145		11,578		—			98,723
Total deposits	2,443,332		224,886		485,001			3,153,219

FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Jun. 30, 2018

Fair Value Disclosures [Abstract]

Summary of Fair Values of Securities Available for Sale and Held to Maturity

The following table summarizes the fair values of securities available for sale and held to maturity at June 30, 2018 and September 30, 2017. Securities available for sale are measured at fair value on a recurring basis, while securities held to maturity are carried at amortized cost in the consolidated statements of financial condition.



	Fair Value At June 30, 2018
	Available For Sale								Held to Maturity
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3
Debt securities
Small business administration securities	50,959		—		50,959		—		—		—		—		—
Obligations of states and political subdivisions	14,370		—		14,370		—		3,826		—		3,826		—
Non-bank qualified obligations of states and political subdivisions	1,083,474		—		1,083,474		—		202,486		—		202,486		—
Asset-backed securities	200,839		—		200,839		—		—		—		—		—
Mortgage-backed securities	575,999		—		575,999		—		7,846		—		7,846		—
Total debt securities	1,925,641		—		1,925,641		—		214,158		—		214,158		—
Common equities and mutual funds	1,896		1,896		—		—		—		—		—		—
Total securities	$	1,927,537	$	1,896	$	1,925,641	$	—	$	214,158	$	—	$	214,158	$	—



	Fair Value At September 30, 2017
	Available For Sale								Held to Maturity
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3
Debt securities
Small business administration securities	57,871		—		57,871		—		—		—		—		—
Obligations of states and political subdivisions	—		—		—		—		19,368		—		19,368		—
Non-bank qualified obligations of states and political subdivisions	950,829		—		950,829		—		432,361		—		432,361		—
Asset-backed securities	96,832		—		96,832		—		—		—		—		—
Mortgage-backed securities	586,454		—		586,454		—		112,456		—		112,456		—
Total debt securities	1,691,986		—		1,691,986		—		564,185		—		564,185		—
Common equities and mutual funds	1,445		1,445		—		—		—		—		—		—
Total securities	$	1,693,431	$	1,445	$	1,691,986	$	—	$	564,185	$	—	$	564,185	$	—

Assets Measured at Fair Value on Nonrecurring Basis

The following table summarizes the assets of the Company that were measured at fair value in the consolidated statements of financial condition on a non-recurring basis as of June 30, 2018 and September 30, 2017.



	Fair Value At June 30, 2018
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3
Impaired Loans, net
1-4 family residential mortgage loans	$	110	$	—	$	—	$	110
Total Impaired Loans	110		—		—		110
Foreclosed Assets, net	$	29,922	$	—	$	—	$	29,922
Total	$	30,032	$	—	$	—	$	30,032



	Fair Value At September 30, 2017
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3
Foreclosed Assets, net	292		—		—		292
Total	$	292	$	—	$	—	$	292

Quantitative Information about Level 3 Fair Value Measurements

Quantitative Information About Level 3 Fair Value Measurements

(Dollars in Thousands)

Fair Value at
June 30, 2018

Fair Value at
September 30, 2017

Valuation
Technique

Unobservable Input

Range of Inputs

Impaired Loans, net

$

110

—

Market approach

Appraised values ⁽¹⁾

4.00 - 10.00%

Foreclosed Assets, net

$

29,922

292

Market approach

Appraised values ⁽¹⁾

4.00 - 10.00%


⁽¹⁾	The Company generally relies on external appraisers to develop this information. Management reduced the appraised value by estimating selling costs in a range of 4% to 10%.

Carrying Amount and Estimated Fair Value of Financial Instruments

The following presents the carrying amount and estimated fair value of the financial instruments held by the Company at June 30, 2018 and September 30, 2017.



	June 30, 2018
	Carrying Amount		Estimated Fair Value		Level 1		Level 2		Level 3
	(Dollars in Thousands)
Financial assets
Cash and cash equivalents	$	71,276	$	71,276	$	71,276	$	—	$	—

Securities available for sale	1,927,537		1,927,537		1,896		1,925,641		—
Securities held to maturity	224,378		214,158		—		214,158		—
Total securities	2,151,915		2,141,695		1,896		2,139,799		—

Loans receivable:
One to four family residential mortgage loans	214,754		213,285		—		—		213,285
Commercial and multi-family real estate loans	716,495		706,662		—		—		706,662
Agricultural real estate loans	35,475		34,821		—		—		34,821
Consumer loans	258,158		274,871		—		—		274,871
Commercial operating loans	46,069		45,505		—		—		45,505
Agricultural operating loans	24,621		24,423		—		—		24,423
CML insurance premium finance loans	303,603		302,898		—		—		302,898
Total loans receivable	1,599,175		1,602,465		—		—		1,602,465

Federal Home Loan Bank stock	7,446		7,446		—		7,446		—
Accrued interest receivable	17,825		17,825		17,825		—		—

Financial liabilities
Non-interest bearing demand deposits	2,637,987		2,637,987		2,637,987		—		—
Interest bearing demand deposits, savings, and money markets	205,536		205,536		205,536		—		—
Certificates of deposit	57,151		56,381		—		56,381		—
Wholesale non-maturing deposits	74,061		74,061		74,061		—		—
Wholesale certificates of deposit	546,898		546,155		—		546,155		—
Total deposits	3,521,633		3,520,120		2,917,584		602,536		—

Federal funds purchased	24,000		24,000		24,000		—		—
Securities sold under agreements to repurchase	3,226		3,226		—		3,226		—
Capital lease	1,892		1,892		—		1,892		—
Trust preferred securities	10,310		10,464		—		10,464		—
Subordinated debentures	73,442		75,188		—		75,188		—
Accrued interest payable	3,705		3,705		3,705		—		—



	September 30, 2017
	Carrying Amount		Estimated Fair Value		Level 1		Level 2		Level 3
	(Dollars in Thousands)
Financial assets
Cash and cash equivalents	$	1,267,586	$	1,267,586	$	1,267,586	$	—	$	—

Securities available for sale	1,693,431		1,693,431		1,445		1,691,986		—
Securities held to maturity	563,529		564,185		—		564,185		—
Total securities	2,256,960		2,257,616		1,445		2,256,171		—

Loans receivable:
One to four family residential mortgage loans	196,706		196,970		—		—		196,970
Commercial and multi-family real estate loans	585,510		576,330		—		—		576,330
Agricultural real estate loans	61,800		61,584		—		—		61,584
Consumer loans	163,004		163,961		—		—		163,961
Commercial operating loans	35,759		35,723		—		—		35,723
Agricultural operating loans	33,594		32,870		—		—		32,870
CML insurance premium finance loans	250,459		250,964		—		—		250,964
Total loans receivable	1,326,832		1,318,402		—		—		1,318,402

Federal Home Loan Bank stock	61,123		61,123		—		61,123		—
Accrued interest receivable	19,380		19,380		19,380		—		—

Financial liabilities
Non-interest bearing demand deposits	2,454,057		2,454,057		2,454,057		—		—
Interest bearing demand deposits, savings, and money markets	169,557		169,557		169,557		—		—
Certificates of deposit	123,637		123,094		—		123,094		—
Wholesale non-maturing deposits	18,245		18,245		18,245		—		—
Wholesale certificates of deposits	457,928		457,509		—		457,509		—
Total deposits	3,223,424		3,222,462		2,641,859		580,603		—

Advances from Federal Home Loan Bank	415,000		415,003		—		415,003		—
Federal funds purchased	987,000		987,000		987,000		—		—
Securities sold under agreements to repurchase	2,472		2,472		—		2,472		—
Capital lease	1,938		1,938		—		1,938		—
Trust preferred securities	10,310		10,447		—		10,447		—
Subordinated debentures	73,347		76,500		—		76,500		—
Accrued interest payable	2,280		2,280		2,280		—		—

GOODWILL AND INTANGIBLE ASSETS (Tables)

9 Months Ended

Jun. 30, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Intangible Assets and Goodwill

The changes in the carrying amount of the Company’s goodwill and intangible assets for the nine months ended June 30, 2018 and 2017 were as follows:



	2018		2017
Nine Months Ended June 30,	(Dollars in Thousands)
Goodwill
Beginning balance	$	98,723	$	36,928
Acquisitions during the period	—		61,795
Write-offs during the period	—		—
Ending balance	$	98,723	$	98,723



	Trademark⁽¹⁾			Non-Compete⁽²⁾			Customer Relationships⁽³⁾			All Others⁽⁴⁾			Total
Intangibles
Balance as of September 30, 2017	$	10,051		$	1,782		$	31,707		$	8,638		$	52,178
Acquisitions during the period	—			—			—			85			85
Amortization during the period	(477		)	(367		)	(4,548		)	(685		)	(6,077		)
Write-offs during the period	—			—			—			(88		)	(88		)
Balance as of June 30, 2018	$	9,574		$	1,415		$	27,159		$	7,950		$	46,098

Gross carrying amount	$	10,990		$	2,480		$	57,810		$	10,587		$	81,867
Accumulated amortization	(1,416		)	(1,065		)	(20,403		)	(2,020		)	(24,904		)
Accumulated impairment	—			—			(10,248		)	(617		)	(10,865		)
Balance as of June 30, 2018	$	9,574		$	1,415		$	27,159		$	7,950		$	46,098

⁽¹⁾ Book amortization period of 5-15 years. Amortized using the straight line and accelerated methods.

⁽²⁾ Book amortization period of 3-5 years. Amortized using the straight line method.

⁽³⁾ Book amortization period of 10-30 years. Amortized using the accelerated method.

⁽⁴⁾ Book amortization period of 3-20 years. Amortized using the straight line method.



	Trademark⁽¹⁾			Non-Compete⁽²⁾			Customer Relationships⁽³⁾			All Others⁽⁴⁾			Total
Intangibles
Balance as of September 30, 2016	$	5,149		$	127		$	20,590		$	3,055		$	28,921
Acquisitions during the period	5,500			2,180			31,770			6,922			46,372
Amortization during the period	(442		)	(371		)	(9,084		)	(598		)	(10,495		)
Write-offs during the period	—			—			—			—			—
Balance as of June 30, 2017	$	10,207		$	1,936		$	43,276		$	9,379		$	64,798

Gross carrying amount	$	10,990		$	2,480		$	57,810		$	10,478		$	81,758
Accumulated amortization	(783		)	(544		)	(14,534		)	(1,099		)	(16,960		)
Balance as of June 30, 2017	$	10,207		$	1,936		$	43,276		$	9,379		$	64,798

⁽¹⁾ Book amortization period of 15 years. Amortized using the straight line and accelerated methods.

⁽²⁾ Book amortization period of 3 years. Amortized using the straight line method.

⁽³⁾ Book amortization period of 10-30 years. Amortized using the accelerated method.

⁽⁴⁾ Book amortization period of 3-20 years. Amortized using the straight line method.

Schedule of Future Amortization Expense

The estimated amortization expense of intangible assets assumes no activities, such as acquisitions, which would result in additional amortizable intangible assets. Estimated amortization expense of intangible assets in the remaining three months of fiscal 2018 and subsequent fiscal years is as follows:



	(Dollars in Thousands)
Remaining in 2018	$	1,632
2019	7,151
2020	5,753
2021	5,184
2022	4,262
2023	3,624
Thereafter	18,492
Total anticipated intangible amortization	$	46,098

CREDIT DISCLSOURES - Summary of Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Sep. 30, 2017	Jun. 30, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	$ 1,599,175	$ 1,326,832	$ 1,225,396
Allowance for loan losses	(21,950)	(7,534)
Net Deferred Loan Origination Fees	(1,881)	(1,461)
Total Loans Receivable, Net	1,575,344	1,317,837
1-4 Family Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	214,754	196,706	190,731
Commercial and Multi-Family Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	716,495	585,510	493,859
Agricultural Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	35,475	61,800	62,521
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	258,158	163,004	172,151
Commercial Operating [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	46,069	35,759	39,076
Agricultural Operating [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	24,621	33,594	35,471
Commercial Insurance Premium Finance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total Loans Receivable	$ 303,603	$ 250,459	$ 231,587

CREDIT DISCLSOURES - Allowance for Loan Losses and Recorded Investment in Loans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Sep. 30, 2017	Jun. 30, 2017
Allowance for Credit Losses [Roll Forward]
Beginning balance	$ 27,078	$ 14,602	$ 7,534	$ 5,635
Provision (recovery) for loan losses	5,315	1,240	24,726	10,732
Charge offs	(10,750)	(894)	(11,249)	(1,502)
Recoveries	307	20	939	103
Ending balance	21,950	14,968	21,950	14,968
Ending balance: individually evaluated for impairment					$ 25		$ 0
Ending balance: collectively evaluated for impairment					21,925		14,968
Total	27,078	14,602	7,534	5,635	21,950	$ 7,534	14,968
Loans:
Ending balance: individually evaluated for impairment					2,820		1,434
Ending balance: collectively evaluated for impairment					1,596,355		1,223,962
Total Loans Receivable					1,599,175	1,326,832	1,225,396
1-4 Family Real Estate [Member]
Allowance for Credit Losses [Roll Forward]
Beginning balance	883	296	803	654
Provision (recovery) for loan losses	(231)	510	(123)	152
Charge offs	0	0	(31)	0
Recoveries	0	0	3	0
Ending balance	652	806	652	806
Ending balance: individually evaluated for impairment					25		0
Ending balance: collectively evaluated for impairment					627		806
Total	883	296	803	654	652	803	806
Loans:
Ending balance: individually evaluated for impairment					229		133
Ending balance: collectively evaluated for impairment					214,525		190,598
Total Loans Receivable					214,754	196,706	190,731
Commercial and Multi-Family Real Estate [Member]
Allowance for Credit Losses [Roll Forward]
Beginning balance	3,904	1,742	2,670	2,198
Provision (recovery) for loan losses	711	386	1,945	(70)
Charge offs	0	0	0	0
Recoveries	0	0	0	0
Ending balance	4,615	2,128	4,615	2,128
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					4,615		2,128
Total	3,904	1,742	2,670	2,198	4,615	2,670	2,128
Loans:
Ending balance: individually evaluated for impairment					409		1,301
Ending balance: collectively evaluated for impairment					716,086		492,558
Total Loans Receivable					716,495	585,510	493,859
Agricultural Real Estate [Member]
Allowance for Credit Losses [Roll Forward]
Beginning balance	146	1,524	1,390	142
Provision (recovery) for loan losses	51	(80)	(1,193)	1,302
Charge offs	0	0	0	0
Recoveries	0	0	0	0
Ending balance	197	1,444	197	1,444
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					197		1,444
Total	146	1,524	1,390	142	197	1,390	1,444
Loans:
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					35,475		62,521
Total Loans Receivable					35,475	61,800	62,521
Consumer [Member]
Allowance for Credit Losses [Roll Forward]
Beginning balance	18,074	7,706	6	51
Provision (recovery) for loan losses	4,476	142	22,174	7,773
Charge offs	(9,000)	(1)	(9,000)	(1)
Recoveries	0	0	370	24
Ending balance	13,550	7,847	13,550	7,847
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					13,550		7,847
Total	18,074	7,706	6	51	13,550	6	7,847
Loans:
Ending balance: individually evaluated for impairment					47		0
Ending balance: collectively evaluated for impairment					258,111		172,151
Total Loans Receivable					258,158	163,004	172,151
Commercial Operating [Member]
Allowance for Credit Losses [Roll Forward]
Beginning balance	1,716	767	158	117
Provision (recovery) for loan losses	(26)	249	1,480	1,244
Charge offs	(1,507)	(799)	(1,507)	(1,149)
Recoveries	1	5	53	10
Ending balance	184	222	184	222
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					184		222
Total	1,716	767	158	117	184	158	222
Loans:
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					46,069		39,076
Total Loans Receivable					46,069	35,759	39,076
Agricultural Operating [Member]
Allowance for Credit Losses [Roll Forward]
Beginning balance	619	1,349	1,184	1,332
Provision (recovery) for loan losses	(102)	(44)	(721)	(39)
Charge offs	0	0	0	0
Recoveries	207	0	261	12
Ending balance	724	1,305	724	1,305
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					724		1,305
Total	619	1,349	1,184	1,332	724	1,184	1,305
Loans:
Ending balance: individually evaluated for impairment					2,135		0
Ending balance: collectively evaluated for impairment					22,486		35,471
Total Loans Receivable					24,621	33,594	35,471
Commercial Insurance Premium Finance [Member]
Allowance for Credit Losses [Roll Forward]
Beginning balance	746	597	796	588
Provision (recovery) for loan losses	304	187	569	412
Charge offs	(243)	(94)	(711)	(352)
Recoveries	99	15	252	57
Ending balance	906	705	906	705
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					906		705
Total	746	597	796	588	906	796	705
Loans:
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					303,603		231,587
Total Loans Receivable					303,603	250,459	231,587
Unallocated [Member]
Allowance for Credit Losses [Roll Forward]
Beginning balance	990	621	527	553
Provision (recovery) for loan losses	132	(110)	595	(42)
Charge offs	0	0	0	0
Recoveries	0	0	0	0
Ending balance	1,122	511	1,122	511
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					1,122		511
Total	$ 990	$ 621	$ 527	$ 553	1,122	$ 527	511
Loans:
Ending balance: individually evaluated for impairment					0		0
Ending balance: collectively evaluated for impairment					0		0
Total Loans Receivable					$ 0		$ 0

CREDIT DISCLSOURES - Asset Classification of Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Sep. 30, 2017	Jun. 30, 2017
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 1,599,175	$ 1,326,832	$ 1,225,396
Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	1,568,370	1,265,560
Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	15,212	17,272
Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	5,193	3,387
Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	10,400	40,613
Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
1-4 Family Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	214,754	196,706	190,731
1-4 Family Real Estate [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	214,176	195,838
1-4 Family Real Estate [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	123	525
1-4 Family Real Estate [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	241	247
1-4 Family Real Estate [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	214	96
1-4 Family Real Estate [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Commercial and Multi-Family Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	716,495	585,510	493,859
Commercial and Multi-Family Real Estate [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	705,347	574,730
Commercial and Multi-Family Real Estate [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	10,953	10,200
Commercial and Multi-Family Real Estate [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	195	201
Commercial and Multi-Family Real Estate [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	379
Commercial and Multi-Family Real Estate [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Agricultural Real Estate [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	35,475	61,800	62,521
Agricultural Real Estate [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	27,456	27,376
Agricultural Real Estate [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	2,006
Agricultural Real Estate [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	4,222	2,939
Agricultural Real Estate [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	3,797	29,479
Agricultural Real Estate [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Consumer [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	258,158	163,004	172,151
Consumer [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	258,090	163,004
Consumer [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	68	0
Consumer [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Consumer [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Consumer [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Commercial Operating [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	46,069	35,759	39,076
Commercial Operating [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	46,069	35,759
Commercial Operating [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Commercial Operating [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Commercial Operating [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Commercial Operating [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Agricultural Operating [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	24,621	33,594	35,471
Agricultural Operating [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	15,210	18,394
Agricultural Operating [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	2,487	4,541
Agricultural Operating [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	535	0
Agricultural Operating [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	6,389	10,659
Agricultural Operating [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Commercial Insurance Premium Finance [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	303,603	250,459	$ 231,587
Commercial Insurance Premium Finance [Member] \| Pass [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	302,022	250,459
Commercial Insurance Premium Finance [Member] \| Watch [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	1,581	0
Commercial Insurance Premium Finance [Member] \| Special Mention [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Commercial Insurance Premium Finance [Member] \| Substandard [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	0	0
Commercial Insurance Premium Finance [Member] \| Doubtful [Member]
Financing Receivable, Recorded Investment [Line Items]
Total Loans Receivable	$ 0	$ 0

CREDIT DISCLSOURES - Past Due Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Sep. 30, 2017	Jun. 30, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	$ 25,519	$ 45,061
Current	1,573,656	1,281,771
Total Loans Receivable	1,599,175	1,326,832	$ 1,225,396
Total Loans Receivable	1,597,294	1,325,371
89 Days Past Due and Accruing	5,594	36,906
Non-accrual balance	135	685
Total Nonperforming Loans	5,729	37,591
30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	3,768	4,686
60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	16,022	3,079
Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	5,729	37,296
1-4 Family Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	214	449
Current	214,540	196,257
Total Loans Receivable	214,754	196,706	190,731
89 Days Past Due and Accruing	79	0
Non-accrual balance	135	0
Total Nonperforming Loans	214	0
1-4 Family Real Estate [Member] \| 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	0	370
1-4 Family Real Estate [Member] \| 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	0	79
1-4 Family Real Estate [Member] \| Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	214	0
Commercial and Multi-Family Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	0	685
Current	716,495	584,825
Total Loans Receivable	716,495	585,510	493,859
89 Days Past Due and Accruing	0	0
Non-accrual balance	0	685
Total Nonperforming Loans	0	685
Commercial and Multi-Family Real Estate [Member] \| 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	0	295
Commercial and Multi-Family Real Estate [Member] \| 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	0	0
Commercial and Multi-Family Real Estate [Member] \| Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	0	390
Agricultural Real Estate [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	0	34,198
Current	35,475	27,602
Total Loans Receivable	35,475	61,800	62,521
89 Days Past Due and Accruing	0	34,198
Non-accrual balance	0	0
Total Nonperforming Loans	0	34,198
Agricultural Real Estate [Member] \| 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	0	0
Agricultural Real Estate [Member] \| 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	0	0
Agricultural Real Estate [Member] \| Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	0	34,198
Consumer [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	19,964	4,476
Current	238,194	158,528
Total Loans Receivable	258,158	163,004	172,151
89 Days Past Due and Accruing	1,846	1,406
Non-accrual balance	0	0
Total Nonperforming Loans	1,846	1,406
Consumer [Member] \| 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	2,657	2,512
Consumer [Member] \| 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	15,461	558
Consumer [Member] \| Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	1,846	1,406
Commercial Operating [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	0	0
Current	46,069	35,759
Total Loans Receivable	46,069	35,759	39,076
89 Days Past Due and Accruing	0	0
Non-accrual balance	0	0
Total Nonperforming Loans	0	0
Commercial Operating [Member] \| 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	0	0
Commercial Operating [Member] \| 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	0	0
Commercial Operating [Member] \| Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	0	0
Agricultural Operating [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	0	97
Current	24,621	33,497
Total Loans Receivable	24,621	33,594	35,471
89 Days Past Due and Accruing	0	97
Non-accrual balance	0	0
Total Nonperforming Loans	0	97
Agricultural Operating [Member] \| 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	0	0
Agricultural Operating [Member] \| 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	0	0
Agricultural Operating [Member] \| Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	0	97
Commercial Insurance Premium Finance [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	5,341	5,156
Current	298,262	245,303
Total Loans Receivable	303,603	250,459	$ 231,587
89 Days Past Due and Accruing	3,669	1,205
Non-accrual balance	0	0
Total Nonperforming Loans	3,669	1,205
Commercial Insurance Premium Finance [Member] \| 30-59 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	1,111	1,509
Commercial Insurance Premium Finance [Member] \| 60-89 Days Past Due [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	561	2,442
Commercial Insurance Premium Finance [Member] \| Greater Than 90 Days [Member]
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	$ 3,669	$ 1,205

CREDIT DISCLSOURES - Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017
Loans without a specific valuation allowance
Recorded Balance	$ 2,685		$ 2,685		$ 1,181
Unpaid Principal Balance	2,685		2,685		1,181
Loans with a specific valuation allowance [Abstract]
Recorded investment	135		135
Unpaid principal balance	135		135
Specific allowance	25		25
Average Recorded Investment	3,616	$ 2,710	2,552	$ 1,783
1-4 Family Real Estate [Member]
Loans without a specific valuation allowance
Recorded Balance	94		94		72
Unpaid Principal Balance	94		94		72
Loans with a specific valuation allowance [Abstract]
Recorded investment	135		135
Unpaid principal balance	135		135
Specific allowance	25		25
Average Recorded Investment	230	210	150	197
Commercial and Multi-Family Real Estate [Member]
Loans without a specific valuation allowance
Recorded Balance	409		409		1,109
Unpaid Principal Balance	409		409		$ 1,109
Loans with a specific valuation allowance [Abstract]
Average Recorded Investment	604	1,196	761	765
Agricultural Real Estate [Member]
Loans with a specific valuation allowance [Abstract]
Average Recorded Investment	0	388	0	194
Consumer [Member]
Loans without a specific valuation allowance
Recorded Balance	47		47
Unpaid Principal Balance	47		47
Loans with a specific valuation allowance [Abstract]
Average Recorded Investment	112	0	74	0
Commercial Operating [Member]
Loans with a specific valuation allowance [Abstract]
Average Recorded Investment	0	201	0	269
Agricultural Operating [Member]
Loans without a specific valuation allowance
Recorded Balance	2,135		2,135
Unpaid Principal Balance	2,135		2,135
Loans with a specific valuation allowance [Abstract]
Average Recorded Investment	$ 2,670	$ 715	$ 1,567	$ 358

CREDIT DISCLSOURES - Narrative and Additional Information (Details) - USD ($)	3 Months Ended	9 Months Ended
	Mar. 31, 2018	Jun. 30, 2018	Sep. 30, 2017
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage of specific allowance for losses		100.00%
Maturity period of fixed rate loans		30 years
Annual cap of ARM loans		2.00%
Lifetime cap of ARM loans		6.00%
Loans and Leases Receivable, Net Amount		$ 1,575,344,000	$ 1,317,837,000
Increase finance receivables		(19,600,000)
Total past due		$ 25,519,000	45,061,000
1-4 Family Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maturity period of loans receivable		30 years
Total past due		$ 214,000	449,000
Commercial and Multi-Family Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan to value ratio		80.00%
Maturity period of fixed rate loans		20 years
Total past due		$ 0	685,000
Commercial Operating [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total past due		$ 0	0
Agricultural Operating [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maturity period of loans receivable		1 year
Increase finance receivables		$ 7,000,000
Total past due		$ 0	97,000
Agricultural Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Typical period of delinquency		89 days
Total past due		$ 0	34,198,000
Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maturity period of fixed rate loans		5 years
Total past due		$ 19,964,000	4,476,000
Commercial Insurance Premium Finance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Period of delay or shortfall in payments after which a loan is evaluated for impairment		210 days
Typical period of delinquency		210 days
Total past due		$ 5,341,000	5,156,000
Tax and Other National Lending [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Period of delay or shortfall in payments after which a loan is evaluated for impairment		180 days
Non-Premium Finance Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Period of delay or shortfall in payments after which a loan is evaluated for impairment		90 days
Maximum [Member] \| 1-4 Family Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loan to value ratio		100.00%
Exposure of the entity expressed in loan to value ratio		80.00%
Maximum [Member] \| Commercial and Multi-Family Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maturity period of loans receivable		1 year
Percentage value for securing the loan		80.00%
Maximum [Member] \| Commercial Operating [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maturity period of loans receivable		1 year
Maximum [Member] \| Agricultural Operating [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maturity period of fixed rate loans		7 years
Maximum [Member] \| Agricultural Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maturity period of fixed rate loans		10 years
Period of amortization, loans		25 years
Percentage value for securing the loan		75.00%
Maximum [Member] \| Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage value for securing the loan		90.00%
Maximum [Member] \| Automobile Loan [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maturity period of loans receivable		60 months
Percentage value for securing the loan		80.00%
Maximum [Member] \| Commercial Insurance Premium Finance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage of down payment		25.00%
Period of finance		10 months
Period of conversion of collateral into cash		210 days
Minimum [Member] \| Agricultural Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maturity period of fixed rate loans		5 years
Period of amortization, loans		20 years
Minimum [Member] \| Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Provsion for Loan and Lease Losses, Percent		1.00%
Minimum [Member] \| Commercial Insurance Premium Finance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Percentage of down payment		20.00%
Period of finance		9 months
Period of conversion of collateral into cash		60 days
Typical period of delinquency		90 days
Financing Receivables, Equal to Greater than 210 Days Past Due [Member] \| Commercial Insurance Premium Finance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total past due		$ 1,600,000
Financing Receivables, Equal to Greater than 90 Days Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Increase finance receivables		(31,600,000)
Total past due		5,729,000	37,296,000
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] \| 1-4 Family Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total past due		214,000	0
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] \| Commercial and Multi-Family Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total past due		0	390,000
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] \| Commercial Operating [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total past due		0	0
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] \| Agricultural Operating [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total past due		0	97,000
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] \| Agricultural Real Estate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total past due		0	34,198,000
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] \| Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total past due		1,846,000	1,406,000
Financing Receivables, Equal to Greater than 90 Days Past Due [Member] \| Commercial Insurance Premium Finance [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total past due		3,669,000	$ 1,205,000
Closed-end Installment Loans [Member] \| LIberty Lending [Member] \| Maximum [Member] \| Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net Amount		3,500
Period of finance	13 months
Closed-end Installment Loans [Member] \| LIberty Lending [Member] \| Minimum [Member] \| Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Net Amount		$ 45,000
Period of finance	60 months
Closed-end Installment Loans [Member] \| Health Credit Services [Member] \| Maximum [Member] \| Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Period of finance	12 months
Closed-end Installment Loans [Member] \| Health Credit Services [Member] \| Minimum [Member] \| Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Period of finance	84 months
Revolving Credit Facility [Member] \| Health Credit Services [Member] \| Maximum [Member] \| Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Period of finance	6 months
Revolving Credit Facility [Member] \| Health Credit Services [Member] \| Minimum [Member] \| Consumer [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Period of finance	60 months

CREDIT DISCLSOURES - Troubled Debt Restructured Loans (Details) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018 USD ($) loan	Jun. 30, 2017 USD ($) loan	Jun. 30, 2018 USD ($) loan	Jun. 30, 2017 USD ($) loan
Financing Receivable, Modifications [Line Items]
Loans modified in TDR \| $		$ 0.0	$ 3.8	$ 0.0
Loans modified in TDR, subsequent default	0	0	0	0
Agricultural Operating [Member]
Financing Receivable, Modifications [Line Items]
Number of contracts			5
Consumer [Member]
Financing Receivable, Modifications [Line Items]
Number of contracts			1
1-4 Family Real Estate [Member]
Financing Receivable, Modifications [Line Items]
Loans modified in TDR \| $	$ 0.1
Number of contracts			1

ALLOWANCE FOR LOAN LOSSES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Mar. 31, 2018	Sep. 30, 2017	Mar. 31, 2017	Sep. 30, 2016
Receivables [Abstract]
Allowance for loan losses	$ 21,950	$ 14,968	$ 21,950	$ 14,968	$ 27,078	$ 7,534	$ 14,602	$ 5,635
Additional expense related to tax services			20,300
Provision for loan losses	$ 5,315	$ 1,240	24,726	10,732
Net charge offs (recoveries)			$ 10,300	$ 1,400

EARNINGS PER COMMON SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Earnings Per Common Share, Basic and Diluted [Abstract]
Net income attributable to Meta Financial Group, Inc.	$ 6,792	$ 9,787	$ 42,898	$ 43,173
Weighted average common shares outstanding (in shares)	9,699,824	9,349,989	9,681,103	9,208,867
Basic income per common share (in dollars per share)	$ 0.70	$ 1.05	$ 4.43	$ 4.69
Outstanding options - based upon the two-class method (in shares)	39,836	60,320	38,892	60,524
Weighted average common and dilutive potential common shares outstanding (in shares)	9,739,660	9,410,309	9,719,995	9,269,391
Diluted income per common share (in dollars per share)	$ 0.70	$ 1.04	$ 4.41	$ 4.66

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

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

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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+ Details

- Definition

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

+ References + Details

SECURITIES - Narrative (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Sep. 30, 2017
Item Effected [Line Items]
Investment securities transferred from HTM to AFS	$ (216,160)	$ (449,840)
Mortgage-backed securities transferred from HTM to AFS	(8,218)	(113,689)
AFS Investment securities transferred from HTM	1,351,538	1,106,977
AFS Mortgage-backed securities transferred from HTM	575,999	$ 586,454
Accounting Standards Update 2017-12 [Member]
Item Effected [Line Items]
Investment securities transferred from HTM to AFS	204,700
Mortgage-backed securities transferred from HTM to AFS	101,300
AFS Investment securities transferred from HTM	204,700
AFS Mortgage-backed securities transferred from HTM	$ 101,300

SECURITIES - Available for Sale (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Sep. 30, 2017
Available-for-sale debt securities [Abstract]
Mortgage-backed securities available for sale	$ 575,999	$ 586,454
Available-for-sale equity securities [Abstract]
Investment securities available for sale	1,351,538	1,106,977
Available-for-sale securities [Abstract]
Amortized cost	1,965,768	1,680,307
Gross unrealized gains	5,015	19,884
Gross unrealized (losses)	(43,246)	(6,760)
Total available for sale securities	1,927,537	1,693,431
Available-for-sale securities in a continuous unrealized loss position [Abstract]
LESS THAN 12 MONTHS, Fair Value	1,257,747	518,797
LESS THAN 12 MONTHS, Unrealized (Losses)	(30,682)	(4,512)
OVER 12 MONTHS, Fair Value	290,231	106,140
OVER 12 MONTHS, Unrealized (Losses)	(12,564)	(2,248)
TOTAL, Fair Value	1,547,978	624,937
TOTAL, Unrealized (Losses)	(43,246)	(6,760)
AMORTIZED COST
Due in one year or less	100	0
Due after one year through five years	29,352	36,586
Due after five years through ten years	348,304	347,831
Due after ten years	993,211	705,963
Total	1,370,967	1,090,380
Mortgage-backed securities	593,454	588,918
Common equities and mutual funds	1,347	1,009
Amortized cost	1,965,768	1,680,307
FAIR VALUE
Due in one year or less	100	0
Due after one year through five years	29,688	37,674
Due after five years through ten years	348,680	358,198
Due after ten years	971,174	709,660
Total	1,349,642	1,105,532
Mortgage-backed securities	575,999	586,454
Common equities and mutual funds	1,896	1,445
Total available for sale securities	1,927,537	1,693,431
Small Business Administration Securities [Member]
Available-for-sale debt securities [Abstract]
Amortized cost	51,785	57,046
Gross unrealized gains	27	825
Gross unrealized (losses)	(853)	0
Mortgage-backed securities available for sale	50,959	57,871
Available-for-sale securities in a continuous unrealized loss position [Abstract]
LESS THAN 12 MONTHS, Fair Value	47,646
LESS THAN 12 MONTHS, Unrealized (Losses)	(853)
OVER 12 MONTHS, Fair Value	0
OVER 12 MONTHS, Unrealized (Losses)	0
TOTAL, Fair Value	47,646
TOTAL, Unrealized (Losses)	(853)
Obligations of States and Political Subdivisions [Member]
Available-for-sale debt securities [Abstract]
Amortized cost	14,472
Gross unrealized gains	60
Gross unrealized (losses)	(162)
Mortgage-backed securities available for sale	14,370
Available-for-sale securities in a continuous unrealized loss position [Abstract]
LESS THAN 12 MONTHS, Fair Value	8,443
LESS THAN 12 MONTHS, Unrealized (Losses)	(162)
OVER 12 MONTHS, Fair Value	0
OVER 12 MONTHS, Unrealized (Losses)	0
TOTAL, Fair Value	8,443
TOTAL, Unrealized (Losses)	(162)
Non-bank Qualified Obligations of States and Political Subdivisions [Member]
Available-for-sale debt securities [Abstract]
Amortized cost	1,105,310	938,883
Gross unrealized gains	2,594	14,983
Gross unrealized (losses)	(24,430)	(3,037)
Mortgage-backed securities available for sale	1,083,474	950,829
Available-for-sale securities in a continuous unrealized loss position [Abstract]
LESS THAN 12 MONTHS, Fair Value	786,022	280,900
LESS THAN 12 MONTHS, Unrealized (Losses)	(23,032)	(2,887)
OVER 12 MONTHS, Fair Value	25,062	5,853
OVER 12 MONTHS, Unrealized (Losses)	(1,398)	(150)
TOTAL, Fair Value	811,084	286,753
TOTAL, Unrealized (Losses)	(24,430)	(3,037)
Asset-backed Securities [Member]
Available-for-sale debt securities [Abstract]
Amortized cost	199,400	94,451
Gross unrealized gains	1,784	2,381
Gross unrealized (losses)	(345)	0
Mortgage-backed securities available for sale	200,839	96,832
Available-for-sale securities in a continuous unrealized loss position [Abstract]
LESS THAN 12 MONTHS, Fair Value	107,027
LESS THAN 12 MONTHS, Unrealized (Losses)	(345)
OVER 12 MONTHS, Fair Value	0
OVER 12 MONTHS, Unrealized (Losses)	0
TOTAL, Fair Value	107,027
TOTAL, Unrealized (Losses)	(345)
Mortgage-backed Securities [Member]
Available-for-sale debt securities [Abstract]
Amortized cost	593,454	588,918
Gross unrealized gains	0	1,259
Gross unrealized (losses)	(17,455)	(3,723)
Mortgage-backed securities available for sale	575,999	586,454
Available-for-sale securities in a continuous unrealized loss position [Abstract]
LESS THAN 12 MONTHS, Fair Value	306,713	237,897
LESS THAN 12 MONTHS, Unrealized (Losses)	(6,289)	(1,625)
OVER 12 MONTHS, Fair Value	265,169	100,287
OVER 12 MONTHS, Unrealized (Losses)	(11,166)	(2,098)
TOTAL, Fair Value	571,882	338,184
TOTAL, Unrealized (Losses)	(17,455)	(3,723)
Debt Securities [Member]
Available-for-sale debt securities [Abstract]
Amortized cost	1,964,421	1,679,298
Gross unrealized gains	4,465	19,448
Gross unrealized (losses)	(43,245)	(6,760)
Mortgage-backed securities available for sale	1,925,641	1,691,986
Available-for-sale securities in a continuous unrealized loss position [Abstract]
LESS THAN 12 MONTHS, Fair Value	1,255,851	518,797
LESS THAN 12 MONTHS, Unrealized (Losses)	(30,681)	(4,512)
OVER 12 MONTHS, Fair Value	290,231	106,140
OVER 12 MONTHS, Unrealized (Losses)	(12,564)	(2,248)
TOTAL, Fair Value	1,546,082	624,937
TOTAL, Unrealized (Losses)	(43,245)	(6,760)
Common Equities and Mutual Funds [Member]
Available-for-sale equity securities [Abstract]
Amortized Cost	1,347	1,009
Gross unrealized gains	550	436
Gross unrealized (losses)	(1)	0
Investment securities available for sale	1,896	$ 1,445
Available-for-sale securities in a continuous unrealized loss position [Abstract]
LESS THAN 12 MONTHS, Fair Value	1,896
LESS THAN 12 MONTHS, Unrealized (Losses)	(1)
OVER 12 MONTHS, Fair Value	0
OVER 12 MONTHS, Unrealized (Losses)	0
TOTAL, Fair Value	1,896
TOTAL, Unrealized (Losses)	$ (1)

SECURITIES - Held to Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Sep. 30, 2017
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Amortized cost	$ 224,378	$ 563,529
Gross unrealized gains	89	4,901
Gross unrealized (losses)	(10,309)	(4,245)
Securities held to maturity	214,158	564,185
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value	119,644	315,838
LESS THAN 12 MONTHS, Unrealized (Losses)	(5,143)	(4,022)
OVER 12 MONTHS, Fair Value	88,411	10,295
OVER 12 MONTHS, Unrealized (Losses)	(5,166)	(223)
TOTAL, Fair Value	208,055	326,133
TOTAL, Unrealized (Losses)	(10,309)	(4,245)
AMORTIZED COST
Due in one year or less	2,395	1,483
Due after one year through five years	18,829	17,926
Due after five years through ten years	20,335	144,996
Due after ten years	174,601	285,435
Total	216,160	449,840
Mortgage-backed securities	8,218	113,689
Amortized cost	224,378	563,529
FAIR VALUE
Due in one year or less	2,390	1,480
Due after one year through five years	18,761	18,160
Due after five years through ten years	20,175	147,832
Due after ten years	164,986	284,257
Total	206,312	451,729
Mortgage-backed securities	7,846	112,456
Total held to maturity securities	214,158	564,185
Non-bank Qualified Obligations of States and Political Subdivisions [Member]
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Amortized cost	212,329	430,593
Gross unrealized gains	73	4,744
Gross unrealized (losses)	(9,916)	(2,976)
Securities held to maturity	202,486	432,361
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value	118,237	202,018
LESS THAN 12 MONTHS, Unrealized (Losses)	(5,141)	(2,783)
OVER 12 MONTHS, Fair Value	79,222	6,206
OVER 12 MONTHS, Unrealized (Losses)	(4,775)	(193)
TOTAL, Fair Value	197,459	208,224
TOTAL, Unrealized (Losses)	(9,916)	(2,976)
AMORTIZED COST
Amortized cost	212,329	430,593
FAIR VALUE
Total held to maturity securities	202,486	432,361
Mortgage-backed Securities [Member]
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Amortized cost	8,218	113,689
Gross unrealized gains	0	0
Gross unrealized (losses)	(372)	(1,233)
Securities held to maturity	7,846	112,456
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value	0	112,456
LESS THAN 12 MONTHS, Unrealized (Losses)	0	(1,233)
OVER 12 MONTHS, Fair Value	7,847	0
OVER 12 MONTHS, Unrealized (Losses)	(372)	0
TOTAL, Fair Value	7,847	112,456
TOTAL, Unrealized (Losses)	(372)	(1,233)
AMORTIZED COST
Amortized cost	8,218	113,689
FAIR VALUE
Total held to maturity securities	7,846	112,456
Obligations of States and Political Subdivisions [Member]
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Amortized cost	3,831	19,247
Gross unrealized gains	16	157
Gross unrealized (losses)	(21)	(36)
Securities held to maturity	3,826	19,368
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value	1,407	1,364
LESS THAN 12 MONTHS, Unrealized (Losses)	(2)	(6)
OVER 12 MONTHS, Fair Value	1,342	4,089
OVER 12 MONTHS, Unrealized (Losses)	(19)	(30)
TOTAL, Fair Value	2,749	5,453
TOTAL, Unrealized (Losses)	(21)	(36)
AMORTIZED COST
Amortized cost	3,831	19,247
FAIR VALUE
Total held to maturity securities	$ 3,826	$ 19,368

COMMITMENTS AND CONTINGENCIES (Details)	3 Months Ended	9 Months Ended
COMMITMENTS AND CONTINGENCIES (Details)	Dec. 31, 2014 USD ($)	Jun. 30, 2018 USD ($) commitment	Sep. 30, 2017 USD ($)	Oct. 14, 2016 USD ($)
Loss Contingencies [Line Items]
Unfunded loan commitments		$ 282,800,000	$ 233,200,000
Number of investment commitments \| commitment		2
Securities, buy (sell) obligations		$ 4,100,000	$ 0
Inter National Bank [Member]
Loss Contingencies [Line Items]
Amount of shortfall in depository account	$ 10,500,000
Card Limited, LLC v. MetaBank dba Meta Payment Systems [Member]
Loss Contingencies [Line Items]
Estimate of possible loss				$ 4,000,000
Meta Capital, LLC [Member]
Loss Contingencies [Line Items]
Investment Company, Committed Capital		$ 500,000

STOCK COMPENSATION (Details) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended		12 Months Ended
	Jun. 30, 2018 USD ($) $ / shares shares	Jun. 30, 2018 USD ($) $ / shares shares	Jun. 30, 2017 Officers	Sep. 30, 2017 USD ($) $ / shares shares
Number of Shares
Options outstanding, beginning of period (in shares) \| shares		75,757
Granted (in shares) \| shares		0
Exercised (in shares) \| shares		(23,770)
Forfeited or expired (in shares) \| shares		0
Options outstanding, end of period (in shares) \| shares	51,987	51,987		75,757
Options exercisable, end of period (in shares) \| shares	51,987	51,987
Weighted Average Exercise Price
Options outstanding, beginning of period (in dollars per share) \| $ / shares		$ 22.62
Granted (in dollars per share) \| $ / shares		0.00
Exercised (in dollars per share) \| $ / shares		16.45
Forfeited or expired (in dollars per share) \| $ / shares		0.00
Options outstanding, end of period (in dollars per share) \| $ / shares	$ 25.45	25.45		$ 22.62
Options exercisable, end of period (in dollars per share) \| $ / shares	$ 25.45	$ 25.45
Weighted Average Remaining Contractual Term
Options outstanding		2 years 15 days		2 years 3 months 11 days
Options exercisable		2 years 15 days
Aggregate Intrinsic Value
Options outstanding, beginning of period \| $		$ 4,225
Granted \| $		0
Exercised \| $		1,909
Forfeited or expired \| $		0
Options outstanding, end of period \| $	$ 3,741	3,741		$ 4,225
Options exercisable, end of period \| $	$ 3,741	$ 3,741
Number of Shares
Nonvested shares outstanding, beginning of period (in shares) \| shares		304,526
Granted (in shares) \| shares		64,071
Vested (in shares) \| shares		(71,881)
Forfeited or expired (in shares) \| shares		(1,191)
Nonvested shares outstanding, end of period (in shares) \| shares	295,525	295,525		304,526
Weighted Average Fair Value at Grant
Nonvested shares outstanding, beginning of period (in dollars per share) \| $ / shares		$ 86.96
Granted (in dollars per share) \| $ / shares		92.58
Vested (in dollars per share) \| $ / shares		86.17
Forfeited or expired (in dollars per share) \| $ / shares		79.06
Nonvested shares outstanding, end of period (in dollars per share) \| $ / shares	$ 88.40	$ 88.40		$ 86.96
Number of Company's Named Executive Officers with stock awards \| Officers			3
Executive award vesting period	8 years
Stock based compensation expense not yet recognized in income \| $	$ 14,900	$ 14,900
Weighted average remaining period for unrecognized stock based compensation		3 years 7 months 17 days

SEGMENT INFORMATION (Details) $ in Thousands	3 Months Ended		9 Months Ended
SEGMENT INFORMATION (Details) $ in Thousands	Jun. 30, 2018 USD ($)	Jun. 30, 2017 USD ($)	Jun. 30, 2018 USD ($) segment	Jun. 30, 2017 USD ($)	Sep. 30, 2017 USD ($)	Sep. 30, 2016 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments \| segment			3
Segment data [Abstract]
Interest income	$ 34,104	$ 28,861	$ 98,333	$ 79,154
Interest expense	5,693	3,918	16,321	10,412
Net interest income	28,411	24,943	82,012	68,742
Provision for loan losses	5,315	1,240	24,726	10,732
Non-interest income	33,225	30,820	159,912	142,339
Non-interest expense	49,053	42,219	161,592	145,918
Income before income tax expense	7,268	12,304	55,606	54,431
Total assets	4,169,159	4,019,693	4,169,159	4,019,693	$ 5,228,332
Goodwill	98,723	98,723	98,723	98,723	98,723	$ 36,928
Total deposits	3,521,633	3,153,219	3,521,633	3,153,219	$ 3,223,424
Payments [Member]
Segment data [Abstract]
Interest income	6,298	3,576	17,545	9,800
Interest expense	0	0	1,645	503
Net interest income	6,298	3,576	15,900	9,297
Provision for loan losses	1,189	352	20,335	8,566
Non-interest income	31,307	28,934	155,082	138,420
Non-interest expense	27,796	26,570	99,592	97,927
Income before income tax expense	8,620	5,588	51,055	41,224
Total assets	190,437	196,717	190,437	196,717
Goodwill	87,145	87,145	87,145	87,145
Total deposits	2,641,838	2,443,332	2,641,838	2,443,332
Banking [Member]
Segment data [Abstract]
Interest income	19,085	14,092	52,615	37,654
Interest expense	1,008	717	2,821	1,932
Net interest income	18,077	13,375	49,794	35,722
Provision for loan losses	4,126	888	4,391	2,166
Non-interest income	1,318	1,190	4,044	3,648
Non-interest expense	7,172	6,020	20,723	18,114
Income before income tax expense	8,097	7,657	28,724	19,090
Total assets	1,623,715	1,245,840	1,623,715	1,245,840
Goodwill	11,578	11,578	11,578	11,578
Total deposits	241,572	224,886	241,572	224,886
Corporate Services/Other [Member]
Segment data [Abstract]
Interest income	8,721	11,193	28,173	31,700
Interest expense	4,685	3,201	11,855	7,977
Net interest income	4,036	7,992	16,318	23,723
Provision for loan losses	0	0	0	0
Non-interest income	600	696	786	271
Non-interest expense	14,085	9,629	41,277	29,877
Income before income tax expense	(9,449)	(941)	(24,173)	(5,883)
Total assets	2,355,007	2,577,136	2,355,007	2,577,136
Goodwill	0	0	0	0
Total deposits	$ 638,223	$ 485,001	$ 638,223	$ 485,001

FAIR VALUE MEASUREMENTS - Assets Measured at Fair Value on Recurring and Non-recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Sep. 30, 2017
Available-for-sale debt securities [Abstract]
Total debt securities	$ 575,999	$ 586,454
Total available for sale securities	1,927,537	1,693,431
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Total held to maturity securities	214,158	564,185
Level 1 [Member]
Available-for-sale debt securities [Abstract]
Total available for sale securities	1,896	1,445
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Total held to maturity securities	0	0
Level 2 [Member]
Available-for-sale debt securities [Abstract]
Total available for sale securities	1,925,641	1,691,986
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Total held to maturity securities	214,158	564,185
Level 3 [Member]
Available-for-sale debt securities [Abstract]
Total available for sale securities	0	0
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Total held to maturity securities	0	0
Recurring [Member]
Available-for-sale debt securities [Abstract]
Small business administration securities	50,959	57,871
Obligations of states and political subdivisions	14,370	0
Non-bank qualified obligations of states and political subdivisions	1,083,474	950,829
Asset-baked securities	200,839	96,832
Mortgage-backed securities	575,999	586,454
Total debt securities	1,925,641	1,691,986
Common equities and mutual funds	1,896	1,445
Total available for sale securities	1,927,537	1,693,431
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Small business administration securities	0	0
Obligations of states and political subdivisions	3,826	19,368
Non-bank qualified obligations of states and political subdivisions	202,486	432,361
Asset-backed securities	0	0
Mortgage-backed securities	7,846	112,456
Total debt securities	214,158	564,185
Common equities and mutual funds	0	0
Total held to maturity securities	214,158	564,185
Recurring [Member] \| Level 1 [Member]
Available-for-sale debt securities [Abstract]
Small business administration securities	0	0
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	0	0
Asset-baked securities	0	0
Mortgage-backed securities	0	0
Total debt securities	0	0
Common equities and mutual funds	1,896	1,445
Total available for sale securities	1,896	1,445
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Small business administration securities	0	0
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	0	0
Asset-backed securities	0	0
Mortgage-backed securities	0	0
Total debt securities	0	0
Common equities and mutual funds	0	0
Total held to maturity securities	0	0
Recurring [Member] \| Level 2 [Member]
Available-for-sale debt securities [Abstract]
Small business administration securities	50,959	57,871
Obligations of states and political subdivisions	14,370	0
Non-bank qualified obligations of states and political subdivisions	1,083,474	950,829
Asset-baked securities	200,839	96,832
Mortgage-backed securities	575,999	586,454
Total debt securities	1,925,641	1,691,986
Common equities and mutual funds	0	0
Total available for sale securities	1,925,641	1,691,986
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Small business administration securities	0	0
Obligations of states and political subdivisions	3,826	19,368
Non-bank qualified obligations of states and political subdivisions	202,486	432,361
Asset-backed securities	0	0
Mortgage-backed securities	7,846	112,456
Total debt securities	214,158	564,185
Common equities and mutual funds	0	0
Total held to maturity securities	214,158	564,185
Recurring [Member] \| Level 3 [Member]
Available-for-sale debt securities [Abstract]
Small business administration securities	0	0
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	0	0
Asset-baked securities	0	0
Mortgage-backed securities	0	0
Total debt securities	0	0
Common equities and mutual funds	0	0
Total available for sale securities	0	0
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Small business administration securities	0	0
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	0	0
Asset-backed securities	0	0
Mortgage-backed securities	0	0
Total debt securities	0	0
Common equities and mutual funds	0	0
Total held to maturity securities	$ 0	$ 0

FAIR VALUE MEASUREMENTS - Quantitative Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2018	Sep. 30, 2017
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Foreclosed Assets, net	$ 29,922	$ 292
Minimum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Range of estimated selling cost	4.00%
Maximum [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Range of estimated selling cost	10.00%
Level 1 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	$ 0	0
Level 2 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0	0
Level 3 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	1,602,465	1,318,402
Impaired Loans [Member] \| Level 3 [Member] \| Valuation, Market Approach [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	110	0
1-4 Family Real Estate [Member] \| Level 1 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0	0
1-4 Family Real Estate [Member] \| Level 2 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0	0
1-4 Family Real Estate [Member] \| Level 3 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	213,285	196,970
Commercial Operating [Member] \| Level 1 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0	0
Commercial Operating [Member] \| Level 2 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0	0
Commercial Operating [Member] \| Level 3 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	45,505	35,723
Foreclosed Assets [Member] \| Level 3 [Member] \| Valuation, Market Approach [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	29,922	292
Nonrecurring [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	30,032	292
Nonrecurring [Member] \| Level 1 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0	0
Nonrecurring [Member] \| Level 2 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0	0
Nonrecurring [Member] \| Level 3 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	30,032	292
Nonrecurring [Member] \| Impaired Loans [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	110
Nonrecurring [Member] \| Impaired Loans [Member] \| Level 1 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0
Nonrecurring [Member] \| Impaired Loans [Member] \| Level 2 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0
Nonrecurring [Member] \| Impaired Loans [Member] \| Level 3 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	110
Nonrecurring [Member] \| 1-4 Family Real Estate [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	110
Nonrecurring [Member] \| 1-4 Family Real Estate [Member] \| Level 1 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0
Nonrecurring [Member] \| 1-4 Family Real Estate [Member] \| Level 2 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0
Nonrecurring [Member] \| 1-4 Family Real Estate [Member] \| Level 3 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	110
Nonrecurring [Member] \| Foreclosed Assets [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Foreclosed Assets, net	29,922	292
Nonrecurring [Member] \| Foreclosed Assets [Member] \| Level 1 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Foreclosed Assets, net	0
Nonrecurring [Member] \| Foreclosed Assets [Member] \| Level 2 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Foreclosed Assets, net	0
Nonrecurring [Member] \| Foreclosed Assets [Member] \| Level 3 [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Foreclosed Assets, net	$ 29,922	$ 292

FAIR VALUE MEASUREMENTS - Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Sep. 30, 2017
Financial assets [Abstract]
Securities available for sale	$ 1,927,537	$ 1,693,431
Securities held to maturity	214,158	564,185
Financial liabilities [Abstract]
Long-term debt	85,580	85,533
Level 1 [Member]
Financial assets [Abstract]
Cash and cash equivalents	71,276	1,267,586
Securities available for sale	1,896	1,445
Securities held to maturity	0	0
Total securities	1,896	1,445
Loans receivable [Abstract]
Total loans receivable	0	0
Federal Home Loan Bank stock	0	0
Accrued interest receivable	17,825	19,380
Financial liabilities [Abstract]
Noninterest bearing demand deposits	2,637,987	2,454,057
Interest bearing demand deposits, savings, and money markets	205,536	169,557
Certificates of deposit	0	0
Deposits, Wholesale, Non-Maturing	74,061	18,245
Deposits, Wholesale, Certificates of Deposit	0	0
Total deposits	2,917,584	2,641,859
Advances from Federal Home Loan Bank		0
Federal Funds Purchased	24,000
Federal fund purchased		987,000
Securities sold under agreements to repurchase	0	0
Long-term debt	0	0
Trust Preferred Securities	0	0
Subordinated debentures	0	0
Accrued interest payable	3,705	2,280
Level 2 [Member]
Financial assets [Abstract]
Cash and cash equivalents	0	0
Securities available for sale	1,925,641	1,691,986
Securities held to maturity	214,158	564,185
Total securities	2,139,799	2,256,171
Loans receivable [Abstract]
Total loans receivable	0	0
Federal Home Loan Bank stock	7,446	61,123
Accrued interest receivable	0	0
Financial liabilities [Abstract]
Noninterest bearing demand deposits	0	0
Interest bearing demand deposits, savings, and money markets	0	0
Certificates of deposit	56,381	123,094
Deposits, Wholesale, Non-Maturing	0	0
Deposits, Wholesale, Certificates of Deposit	546,155	457,509
Total deposits	602,536	580,603
Advances from Federal Home Loan Bank		415,003
Federal Funds Purchased	0
Federal fund purchased		0
Securities sold under agreements to repurchase	3,226	2,472
Long-term debt	1,892	1,938
Trust Preferred Securities	10,464	10,447
Subordinated debentures	75,188	76,500
Accrued interest payable	0	0
Level 3 [Member]
Financial assets [Abstract]
Cash and cash equivalents	0	0
Securities available for sale	0	0
Securities held to maturity	0	0
Total securities	0	0
Loans receivable [Abstract]
Total loans receivable	1,602,465	1,318,402
Federal Home Loan Bank stock	0	0
Accrued interest receivable	0	0
Financial liabilities [Abstract]
Noninterest bearing demand deposits	0	0
Interest bearing demand deposits, savings, and money markets	0	0
Certificates of deposit	0	0
Deposits, Wholesale, Non-Maturing	0	0
Deposits, Wholesale, Certificates of Deposit	0	0
Total deposits	0	0
Advances from Federal Home Loan Bank		0
Federal Funds Purchased	0
Federal fund purchased		0
Securities sold under agreements to repurchase	0	0
Long-term debt	0	0
Trust Preferred Securities	0	0
Subordinated debentures	0	0
Accrued interest payable	0	0
Carrying Amount [Member]
Financial assets [Abstract]
Cash and cash equivalents	71,276	1,267,586
Securities available for sale	1,927,537	1,693,431
Securities held to maturity	224,378	563,529
Total securities	2,151,915	2,256,960
Loans receivable [Abstract]
Total loans receivable	1,599,175	1,326,832
Federal Home Loan Bank stock	7,446	61,123
Accrued interest receivable	17,825	19,380
Financial liabilities [Abstract]
Noninterest bearing demand deposits	2,637,987	2,454,057
Interest bearing demand deposits, savings, and money markets	205,536	169,557
Certificates of deposit	57,151	123,637
Deposits, Wholesale, Non-Maturing	74,061	18,245
Deposits, Wholesale, Certificates of Deposit	546,898	457,928
Total deposits	3,521,633	3,223,424
Advances from Federal Home Loan Bank		415,000
Federal Funds Purchased	24,000
Federal fund purchased		987,000
Securities sold under agreements to repurchase	3,226	2,472
Long-term debt	1,892	1,938
Trust Preferred Securities	10,310	10,310
Subordinated debentures	73,442	73,347
Accrued interest payable	3,705	2,280
Estimated Fair Value [Member]
Financial assets [Abstract]
Cash and cash equivalents	71,276	1,267,586
Securities available for sale	1,927,537	1,693,431
Securities held to maturity	214,158	564,185
Total securities	2,141,695	2,257,616
Loans receivable [Abstract]
Total loans receivable	1,602,465	1,318,402
Federal Home Loan Bank stock	7,446	61,123
Accrued interest receivable	17,825	19,380
Financial liabilities [Abstract]
Noninterest bearing demand deposits	2,637,987	2,454,057
Interest bearing demand deposits, savings, and money markets	205,536	169,557
Certificates of deposit	56,381	123,094
Deposits, Wholesale, Non-Maturing	74,061	18,245
Deposits, Wholesale, Certificates of Deposit	546,155	457,509
Total deposits	3,520,120	3,222,462
Advances from Federal Home Loan Bank		415,003
Federal Funds Purchased	24,000
Federal fund purchased		987,000
Securities sold under agreements to repurchase	3,226	2,472
Long-term debt	1,892	1,938
Trust Preferred Securities	10,464	10,447
Subordinated debentures	75,188	76,500
Accrued interest payable	3,705	2,280
1-4 Family Real Estate [Member] \| Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
1-4 Family Real Estate [Member] \| Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
1-4 Family Real Estate [Member] \| Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	213,285	196,970
1-4 Family Real Estate [Member] \| Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	214,754	196,706
1-4 Family Real Estate [Member] \| Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	213,285	196,970
Commercial and Multi-family Real Estate Loans [Member] \| Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Commercial and Multi-family Real Estate Loans [Member] \| Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Commercial and Multi-family Real Estate Loans [Member] \| Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	706,662	576,330
Commercial and Multi-family Real Estate Loans [Member] \| Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	716,495	585,510
Commercial and Multi-family Real Estate Loans [Member] \| Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	706,662	576,330
Agricultural Real Estate [Member] \| Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Agricultural Real Estate [Member] \| Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Agricultural Real Estate [Member] \| Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	34,821	61,584
Agricultural Real Estate [Member] \| Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	35,475	61,800
Agricultural Real Estate [Member] \| Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	34,821	61,584
Consumer [Member] \| Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Consumer [Member] \| Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Consumer [Member] \| Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	274,871	163,961
Consumer [Member] \| Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	258,158	163,004
Consumer [Member] \| Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	274,871	163,961
Commercial Operating [Member] \| Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Commercial Operating [Member] \| Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Commercial Operating [Member] \| Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	45,505	35,723
Commercial Operating [Member] \| Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	46,069	35,759
Commercial Operating [Member] \| Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	45,505	35,723
Agricultural Operating [Member] \| Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Agricultural Operating [Member] \| Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Agricultural Operating [Member] \| Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	24,423	32,870
Agricultural Operating [Member] \| Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	24,621	33,594
Agricultural Operating [Member] \| Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	24,423	32,870
Commercial Insurance Premium Finance [Member] \| Level 1 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Commercial Insurance Premium Finance [Member] \| Level 2 [Member]
Loans receivable [Abstract]
Total loans receivable	0	0
Commercial Insurance Premium Finance [Member] \| Level 3 [Member]
Loans receivable [Abstract]
Total loans receivable	302,898	250,964
Commercial Insurance Premium Finance [Member] \| Carrying Amount [Member]
Loans receivable [Abstract]
Total loans receivable	303,603	250,459
Commercial Insurance Premium Finance [Member] \| Estimated Fair Value [Member]
Loans receivable [Abstract]
Total loans receivable	$ 302,898	$ 250,964

GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 14, 2016	Nov. 01, 2016	Sep. 08, 2015	Dec. 02, 2014
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 98,723	$ 98,723	$ 98,723	$ 36,928	$ 98,723	$ 98,723
Goodwill [Roll Forward]
Balance, beginning of period			98,723	36,928
Acquisitions during the period			0	61,795
Write-offs during the period			0	0
Balance, end of period	98,723	98,723	98,723	98,723
Intangible Assets [Roll Forward]
Balance, beginning of period			52,178	28,921
Acquisitions during the period			85	46,372
Amortization during the period			(6,077)	(10,495)
Write-offs during the period			(88)	0
Balance, end of period	46,098	64,798	46,098	64,798
Amortizable intangible assets [Abstract]
Gross carrying amount					81,867	81,758
Accumulated amortization					(24,904)	(16,960)
Accumulated impairment					(10,865)
Total anticipated intangible amortization	46,098	64,798	52,178	28,921	46,098	64,798
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Remaining in 2018					1,632
2019					7,151
2020					5,753
2021					5,184
2022					4,262
2023					3,624
Thereafter					18,492
Total anticipated intangible amortization	46,098	64,798	52,178	28,921	46,098	64,798
Impairment of intangible assets	0	0	0	0
AFS/IBEX Financial Services Inc [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill										$ 11,600
Refund Advantage Financial Services Inc [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill							$ 31,400	$ 30,400	$ 25,400
Trademark [Member]
Intangible Assets [Roll Forward]
Balance, beginning of period			10,051	5,149
Acquisitions during the period			0	5,500
Amortization during the period			(477)	(442)
Write-offs during the period			0	0
Balance, end of period	9,574	10,207	9,574	10,207
Amortizable intangible assets [Abstract]
Gross carrying amount					10,990	10,990
Accumulated amortization					(1,416)	(783)
Accumulated impairment					0
Total anticipated intangible amortization	9,574	10,207	10,051	5,149	9,574	10,207
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Total anticipated intangible amortization	$ 9,574	10,207	10,051	5,149	9,574	10,207
Trademark [Member] \| Refund Advantage Financial Services Inc [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	5 years
Trademark [Member] \| Refund Advantage Financial Services Inc [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	15 years
Non-Compete [Member]
Intangible Assets [Roll Forward]
Balance, beginning of period			1,782	127
Acquisitions during the period			0	2,180
Amortization during the period			(367)	(371)
Write-offs during the period			0	0
Balance, end of period	$ 1,415	1,936	1,415	1,936
Amortizable intangible assets [Abstract]
Gross carrying amount					2,480	2,480
Accumulated amortization					(1,065)	(544)
Accumulated impairment					0
Total anticipated intangible amortization	1,415	1,936	1,782	127	1,415	1,936
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Total anticipated intangible amortization	$ 1,415	1,936	1,782	127	1,415	1,936
Non-Compete [Member] \| Refund Advantage Financial Services Inc [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	3 years
Non-Compete [Member] \| Refund Advantage Financial Services Inc [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	5 years
Customer Relationships [Member]
Intangible Assets [Roll Forward]
Balance, beginning of period			31,707	20,590
Acquisitions during the period			0	31,770
Amortization during the period			(4,548)	(9,084)
Write-offs during the period			0	0
Balance, end of period	$ 27,159	43,276	27,159	43,276
Amortizable intangible assets [Abstract]
Gross carrying amount					57,810	57,810
Accumulated amortization					(20,403)	(14,534)
Accumulated impairment					(10,248)
Total anticipated intangible amortization	27,159	43,276	31,707	20,590	27,159	43,276
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Total anticipated intangible amortization	$ 27,159	43,276	31,707	20,590	27,159	43,276
Customer Relationships [Member] \| Refund Advantage Financial Services Inc [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	10 years
Customer Relationships [Member] \| Refund Advantage Financial Services Inc [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	30 years
All Others [Member]
Intangible Assets [Roll Forward]
Balance, beginning of period			8,638	3,055
Acquisitions during the period			85	6,922
Amortization during the period			(685)	(598)
Write-offs during the period			(88)	0
Balance, end of period	$ 7,950	9,379	7,950	9,379
Amortizable intangible assets [Abstract]
Gross carrying amount					10,587	10,478
Accumulated amortization					(2,020)	(1,099)
Accumulated impairment					(617)
Total anticipated intangible amortization	7,950	9,379	8,638	3,055	7,950	9,379
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Total anticipated intangible amortization	$ 7,950	$ 9,379	$ 8,638	$ 3,055	$ 7,950	$ 9,379
All Others [Member] \| Refund Advantage Financial Services Inc [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	3 years
All Others [Member] \| Refund Advantage Financial Services Inc [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	20 years

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2018
Income Tax Contingency [Line Items]
Income tax expense	$ 476	$ 2,517	$ 12,708	$ 11,258
Effective tax rate, percent			22.90%	20.70%
Tax Cuts and Jobs Act of 2017, change in tax rate, income tax expense (benefit)			$ 3,600
Forecast
Income Tax Contingency [Line Items]
Federal statutory prorated rate, percent					24.53%

SUBSEQUENT EVENTS (Details) - Subsequent Event [Member] - USD ($) $ / shares in Units, $ in Millions	Aug. 01, 2018	Jul. 15, 2018
Crestmark [Member]
Subsequent Event [Line Items]
Entity shares issued per acquiree share (in shares)	2.65
Share price (in dollars per share)	$ 89.45
Consideration transferred	$ 316.1
Commitments to Extend Credit [Member]
Subsequent Event [Line Items]
Long-term Line of Credit		$ 65.0
Commitments to Extend Credit [Member] \| Subordinated Party Contributor [Member]
Subsequent Event [Line Items]
Long-term Line of Credit		$ 100.0

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details