Cover Page - shares	6 Months Ended
Cover Page - shares	Mar. 31, 2020	May 04, 2020
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2020
Document Transition Report	false
Entity File Number	0-22140
Entity Registrant Name	META FINANCIAL GROUP INC
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	42-1406262
Entity Address, Address Line One	5501 South Broadband Lane
Entity Address, City or Town	Sioux Falls
Entity Address, State or Province	SD
Entity Address, Postal Zip Code	57108
City Area Code	605
Local Phone Number	782-1767
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Title of 12(b) Security	Common Stock, $.01 par value
Trading Symbol	CASH
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		34,607,962
Entity Central Index Key	0000907471
Current Fiscal Year End Date	--09-30
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Amendment Flag	false

Condensed Consolidated Statements of Financial Condition (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2020	Sep. 30, 2019
ASSETS
Cash and cash equivalents	$ 108,733	$ 126,545
Investment securities available for sale, at fair value	840,525	889,947
Mortgage-backed securities available for sale, at fair value	355,094	382,546
Investment securities held to maturity, at cost	108,105	127,582
Mortgage-backed securities held to maturity, at cost	6,752	7,182
Loans held for sale	13,610	148,777
Loans and leases	3,618,924	3,658,847
Allowance for loan and lease losses	(65,355)	(29,149)
Federal Home Loan Bank Stock, at cost	29,944	30,916
Accrued interest receivable	16,958	20,400
Premises, furniture, and equipment, net	38,871	45,932
Rental equipment, net	200,837	208,537
Bank-owned life insurance	91,081	89,827
Foreclosed real estate and repossessed assets	7,249	29,494
Goodwill	309,505	309,505
Intangible assets	46,766	52,810
Prepaid assets	9,727	9,476
Deferred taxes	20,887	18,884
Other assets	85,652	54,832
Total assets	5,843,865	6,182,890
Deposits [Abstract]
Noninterest-bearing checking	2,900,484	2,358,010
Interest-bearing checking	152,504	185,768
Savings deposits	37,615	49,773
Money market deposits	37,266	76,911
Time certificates of deposit	25,492	109,275
Wholesale deposits	809,043	1,557,268
Total deposits	3,962,404	4,337,005
Short-term borrowings	717,000	646,019
Long-term borrowings	211,353	215,838
Accrued interest payable	3,607	9,414
Accrued expenses and other liabilities	144,427	130,656
Total liabilities	5,038,791	5,338,932
STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at March 31, 2020 and September 30, 2019, respectively	0	0
Additional paid-in capital	590,682	580,826
Retained earnings	212,027	252,813
Accumulated other comprehensive income	1,654	6,339
Treasury stock, at cost, 103,228 and 14,444 common shares at March 31, 2020 and September 30, 2019, respectively	(3,397)	(445)
Total equity attributable to parent	801,312	839,911
Noncontrolling interest	3,762	4,047
Total stockholders’ equity	805,074	843,958
Total liabilities and stockholders’ equity	5,843,865	6,182,890
Common stock, $0.01 par value; 90,000,000 shares authorized, 34,711,190 and 37,821,508 shares issued, 34,607,962 and 37,807,064 shares outstanding at March 31, 2020 and September 30, 2019, respectively
STOCKHOLDERS’ EQUITY
Common stock	346	378
Common stock, Nonvoting, $0.01 par value; 3,000,000 shares authorized, no shares issued, none outstanding at March 31, 2020 and September 30, 2019, respectively
STOCKHOLDERS’ EQUITY
Common stock	$ 0	$ 0

Condensed Consolidated Statements of Financial Condition (Unaudited) (Parenthetical) - $ / shares	Mar. 31, 2020	Sep. 30, 2019
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
STOCKHOLDERS’ EQUITY
Common stock, par value (in dollars per share)	$ 0.01
Common stock, shares authorized (in shares)	90,000,000
Common stock, shares issued (in shares)	34,711,190	37,821,508
Common stock, shares outstanding (in shares)	34,607,962	37,807,064
Common Stock, Nonvoting
STOCKHOLDERS’ EQUITY
Common stock, par value (in dollars per share)	$ 0.01
Common stock, shares authorized (in shares)	3,000,000
Common stock, shares issued (in shares)	0
Common stock, shares outstanding (in shares)	0
Treasury stock (in shares)	103,228	14,444

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
Interest and dividend income:
Loans and leases, including fees	$ 70,493	$ 73,670	$ 139,195	$ 134,168
Mortgage-backed securities	2,493	2,861	4,882	5,559
Other investments	6,417	11,763	12,952	23,543
Total interest and dividend income	79,403	88,294	157,029	163,270
Interest expense:
Deposits	8,242	14,740	17,583	25,336
FHLB advances and other borrowings	3,424	2,204	7,058	6,312
Total interest expense	11,666	16,944	24,641	31,648
Net interest income	67,737	71,350	132,388	131,622
Provision for loan and lease losses	37,296	33,318	40,703	42,417
Net interest income after provision for loan and lease losses	30,441	38,032	91,685	89,205
Noninterest income:
Gain on sale of securities available for sale, net (includes $0 and $231 reclassified from accumulated other comprehensive income (loss) for net gain (loss) on securities available for sale for the three months ended March 31, 2020 and 2019, respectively and $0 and $209 for the six months ended March 31, 2020 and 2019, respectively)	0	231	0	209
Gain on divestitures	19,275	0	19,275	0
Gain (loss) on sale of other	2,325	2,230	(244)	3,496
Other income	5,801	2,890	9,047	5,272
Total noninterest income	120,513	105,025	157,995	142,776
Noninterest expense:
Compensation and benefits	34,260	49,164	68,529	82,174
Refund transfer product expense	7,449	7,181	7,621	7,191
Tax advance product expense	1,698	2,225	2,830	2,677
Card processing	6,696	6,971	12,303	14,056
Occupancy and equipment expense	7,013	7,212	13,668	13,670
Legal and consulting	5,909	4,308	10,583	8,277
Intangible amortization	3,402	5,596	6,077	9,978
Impairment expense	507	9,660	750	9,660
Other expense	16,374	13,452	28,464	24,615
Total noninterest expense	91,729	110,254	167,526	184,549
Income before income tax expense	59,225	32,803	82,154	47,432
Income tax expense (benefit) (includes $0 and $58 reclassified from accumulated other comprehensive income (loss) for the three months ended March 31, 2020 and 2019, respectively and $0 and $52 for the six months ended March 31, 2020 and 2019, respectively)	5,617	(395)	6,297	(2,086)
Net income before noncontrolling interest	53,608	33,198	75,857	49,518
Net income attributable to noncontrolling interest	1,304	1,078	2,485	2,000
Net income attributable to parent	$ 52,304	$ 32,120	$ 73,372	$ 47,518
Earnings per common share
Basic (in dollars per share)	$ 1.45	$ 0.81	$ 2.00	$ 1.21
Diluted (in dollars per share)	$ 1.45	$ 0.81	$ 2.00	$ 1.20
Operating Lease, Equipment, Depreciation Expense	$ 8,421	$ 4,485	$ 16,701	$ 12,251
Refund transfer product fees
Noninterest income:
Noninterest income:	28,939	31,601	29,131	31,862
Tax advance product fees
Noninterest income:
Noninterest income:	29,536	33,038	31,812	34,723
Payment card and deposit fees
Noninterest income:
Noninterest income:	23,156	24,671	44,655	45,477
Other bank and deposit fees
Noninterest income:
Noninterest income:	381	474	868	957
Rental income
Noninterest income:
Noninterest income:	11,100	9,890	23,451	20,780
Total noninterest income	$ 381	$ 474	$ 868	$ 957

Condensed Consolidated Statements of Operations (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Noninterest income:
Net gain (losses) on available for sale securities reclassified from accumulated other comprehensive income (loss)	$ 0	$ 231
Income tax expense (benefit) reclassified from accumulated other comprehensive income (loss)	$ 0	$ 58

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
Statement of Comprehensive Income [Abstract]
Net income before noncontrolling interest	$ 53,608	$ 33,198	$ 75,857	$ 49,518
Other comprehensive income (loss):
Change in net unrealized (loss) gain on debt securities	(2,079)	25,089	(5,492)	31,260
Gain realized in net income	0	(231)	0	(209)
Total	(2,079)	24,858	(5,492)	31,051
Unrealized (loss) gain on currency translation	(680)	116	(564)	(245)
Deferred income tax effect	(518)	6,051	(1,371)	7,484
Total other comprehensive (loss) income	(2,241)	18,923	(4,685)	23,322
Total comprehensive income	51,367	52,121	71,172	72,840
Total comprehensive income attributable to noncontrolling interest	1,304	1,078	2,485	2,000
Comprehensive income attributable to parent	$ 50,063	$ 51,043	$ 68,687	$ 70,840

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Parent	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury Stock	Noncontrolling Interest
Beginning Balance at Sep. 30, 2018	$ 747,726	$ 744,152	$ 393	$ 565,811	$ 213,048	$ (33,111)	$ (1,989)	$ 3,574
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(3,943)	(3,943)			(3,943)
Issuance of common shares due to exercise of stock options	54	54		54
Issuance of common shares due to restricted stock	3	3	3
Issuance of common shares due to ESOP	2,010	2,010		2,010
Shares repurchased	(2,967)	(2,967)	(1)	1			(2,967)
Stock compensation	8,530	8,530		8,530
Total other comprehensive loss	23,322	23,322				23,322
Net income	49,518	47,518			47,518			2,000
Net investment by (distribution to) noncontrolling interests	(2,046)							(2,046)
Ending Balance at Mar. 31, 2019	823,709	820,181	395	576,406	258,600	(10,264)	(4,956)	3,528
Beginning Balance at Dec. 31, 2018	770,728	767,461	394	572,156	228,453	(29,186)	(4,356)	3,267
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(1,973)	(1,973)			(1,973)
Issuance of common shares due to restricted stock	1	1	1
Shares repurchased	(600)	(600)	0	0			(600)
Stock compensation	4,250	4,250		4,250
Total other comprehensive loss	18,922	18,922				18,922
Net income	33,198	32,120			32,120			1,078
Net investment by (distribution to) noncontrolling interests	(817)							(817)
Ending Balance at Mar. 31, 2019	823,709	820,181	395	576,406	258,600	(10,264)	(4,956)	3,528
Beginning Balance at Sep. 30, 2019	843,958	839,911	378	580,826	252,813	6,339	(445)	4,047
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(3,653)	(3,653)			(3,653)
Issuance of common shares due to exercise of stock options	205	205		205
Issuance of common shares due to restricted stock	2	2	2
Issuance of common shares due to ESOP	3,220	3,220	1	3,219
Shares repurchased	(113,457)	(113,457)	(35)	35	(110,505)		(2,952)
Stock compensation	6,397	6,397		6,397
Total other comprehensive loss	(4,685)	(4,685)				(4,685)
Net income	75,857	73,372			73,372			2,485
Net investment by (distribution to) noncontrolling interests	(2,770)							(2,770)
Ending Balance at Mar. 31, 2020	805,074	801,312	346	590,682	212,027	1,654	(3,397)	3,762
Beginning Balance at Dec. 31, 2019	837,068	832,763	372	587,678	244,005	3,895	(3,187)	4,305
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(1,783)	(1,783)			(1,783)
Issuance of common shares due to exercise of stock options	87	87		87
Shares repurchased	(82,709)	(82,709)	(26)	26	(82,499)		(210)
Stock compensation	2,891	2,891		2,891
Total other comprehensive loss	(2,241)	(2,241)				(2,241)
Net income	53,608	52,304			52,304			1,304
Net investment by (distribution to) noncontrolling interests	(1,847)							(1,847)
Ending Balance at Mar. 31, 2020	$ 805,074	$ 801,312	$ 346	$ 590,682	$ 212,027	$ 1,654	$ (3,397)	$ 3,762

Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) (Parenthetical) - $ / shares	3 Months Ended	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2020	Mar. 31, 2019
Statement of Stockholders' Equity [Abstract]
Cash dividends declared on common stock (in dollars per share)	$ 0.05	$ 0.10	$ 0.05

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities:
Net income before noncontrolling interest	$ 75,857	$ 49,518
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion, net	33,713	28,933
Stock compensation	6,397	8,530
Provision (recovery):
Provision for loan and lease losses	40,703	42,417
Deferred taxes	(633)	(7,811)
Loans held for sale:
Originations	(32,234)	(42,961)
Purchases	0	(5,940)
Proceeds from sales	160,290	36,461
Net change	17,860	8,760
Fair value adjustment of foreclosed real estate	104	0
Net realized (gain) loss:
Other assets	361	(46)
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal	(19,275)	0
Foreclosed real estate and repossessed assets	5,039	185
Securities available for sale, net	0	(209)
Loans held for sale	(3,265)	(1,650)
Leases receivable and equipment	(1,893)	(1,985)
Net change:
Other assets	(4,588)	(16,226)
Deposits held for sale	1,535	0
Accrued interest payable	(5,807)	1,445
Accrued expenses and other liabilities	(10,470)	21,951
Accrued interest receivable	2,325	1,735
Change in bank-owned life insurance value	(1,254)	(1,272)
Tangible Asset Impairment Charges	0	6,194
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)	0	111
Net cash provided by operating activities	265,007	128,140
Securities available for sale:
Purchases	(40,686)	(222,436)
Proceeds from sales	0	534,779
Proceeds from maturities and principal repayments	106,049	66,417
Securities held to maturity:
Proceeds from maturities and principal repayments	18,897	16,225
Loans and leases:
Purchases	(117,677)	(144,104)
Proceeds from sales	3,099	10,857
Net change	(130,037)	(399,380)
Loss on sale	23,085	1,905
Federal Home Loan Bank stock:
Purchases	(421,068)	(358,516)
Redemption	422,040	374,480
Rental equipment:
Purchases	(22,675)	(58,968)
Proceeds from sales	10,508	4,962
Net change	3,131	674
Premises, furniture, and equipment:
Purchases	(4,817)	(8,815)
Proceeds from sales	0	101
Proceeds from divestitures	3,498	0
Net cash (used in) investing activities	(146,653)	(181,819)
Cash flows from financing activities:
Checking, savings, and money market deposits	746,382	712,896
Time certificates of deposit	(83,793)	(121,887)
Wholesale deposits	(748,258)	(49,777)
FHLB and other borrowings	100,000	0
Federal funds	(25,000)	(422,000)
Securities sold under agreements to repurchase	(4,019)	(890)
Distribution to noncontrolling interests	(2,770)	(2,046)
Proceeds from other liabilities	1,633	5,027
Other liabilities	(4,372)	(6,032)
Cash dividends paid	(3,653)	(3,943)
Issuance of common stock due to ESOP	3,220	2,010
Issuance of common stock due to restricted stock	2	3
Proceeds from exercise of stock options and issuance of common stock	205	54
Shares repurchased	(113,457)	(2,967)
Net cash (used in) provided by financing activities	(135,602)	110,408
Effect of exchange rate changes on cash	(564)	(245)
Net change in cash and cash equivalents	(17,812)	56,484
Cash and cash equivalents at beginning of fiscal year	126,545	99,977
Cash and cash equivalents at end of fiscal period	108,733	156,461
Supplemental disclosure of cash flow information
Interest	17,473	18,389
Income taxes	5,148	1,218
Franchise taxes	131	73
Other taxes	415	465
Supplemental schedule of non-cash investing activities
Transfers of loans and leases to foreclosed real estate and repossessed assets	5,983	0
Transfers of loans and leases to rental equipment	430	0
Transfers of rental equipment to loan and leases	605	0
Transfers of loans and leases to held for sale	277,016	39,452
Transfers of other assets to held for sale	7,858	0
Transfers of deposits to held for sale	288,975	0
Recognition of operating lease ROU assets, net of remeasurements	27,019	0
Short-term and Long-term Borrowings Transferred from Other Liabilities	0	20,026
Impairment of Assets Held-for-sale	242	0
Repayments of Capital Lease Obligations	$ 1,722	$ 40

BASIS OF PRESENTATION	6 Months Ended
BASIS OF PRESENTATION	Mar. 31, 2020
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, 2019 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 26, 2019. 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 six months ended March 31, 2020 are not necessarily indicative of the results expected for the fiscal year ending September 30, 2020. Certain prior year amounts have been reclassified to conform to the current year financial statement presentation. These changes and reclassifications did not impact previously reported net income or comprehensive income.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RECENTLY ADOPTED ACCOUNTING STANDARDS UPDATES ("ASU")	6 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RECENTLY ADOPTED ACCOUNTING STANDARDS UPDATES (ASU)	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RECENTLY ADOPTED ACCOUNTING STANDARDS UPDATES ("ASU") Significant accounting policies in effect and disclosed within the Company’s most recent audited consolidated financial statements as of September 30, 2019 remain substantially unchanged with the exception of the policies impacted by the adoption of noted ASUs below. Certain accounting policies were impacted by the recent events of the novel Coronavirus ("COVID-19"), and are discussed in Note 3. Significant Events. Adopted ASUs Leases -- The Company adopted ASU 2016-02, Leases (Topic 842), and subsequent related updates (collectively ASU 2016-02) on October 1, 2019, which requires lessees to recognize most leases on their balance sheet. Lessor accounting is largely unchanged. The ASU requires both quantitative and qualitative disclosures regarding key information about lease arrangements from both lessees and lessors. The Company elected the effective date transition method utilizing the adoption date as the first date of application of the revised guidance. As a result, prior period amounts have not been restated. Upon adoption, the Company elected certain transitional practical expedients offered through the guidance, including the 'package of practical expedients' whereby it did not reassess (i) whether any expired or existing contracts contain leases, (ii) the lease classification of any expired or existing leases, and (iii) initial direct costs for any existing leases, which resulted in the Company not recognizing a cumulative effect adjustment to retained earnings. Management evaluated Meta’s leasing contracts and activities and developed methodologies and processes to estimate and account for the right-of-use ("ROU") assets and lease liabilities for building leases based on the present value of future lease payments. On October 1, 2019, the Company recorded ROU assets and lease liabilities totaling $27.4 million and $28.6 million, respectively. The impact to capital ratios as a result of increased risk-weighted assets was immaterial. The adoption of this guidance did not result in a material change to lessee expense recognition. The changes to lessor accounting, as well as change in customer behavior driven by the adoption of these ASUs, impact the results of Meta’s lease financing businesses, including earlier recognition of expense due to a narrower definition of initial direct costs. As a lessee, the Company enters into contracts to lease real estate, information technology equipment and other various types of equipment. Leases that transfer substantially all of the benefits and risks of ownership to the Company are classified as finance leases, while all others are classified as operating leases. At lease commencement for buildings, a lease liability and ROU asset are calculated and recognized on both types of leases. The lease liability is equal to the present value of the future minimum lease payments. The ROU asset is equal to the lease liability, plus any initial direct costs and prepaid lease payments, less any lessor incentives received. Operating lease ROU assets are included in other assets and finance lease ROU assets are included in premises and equipment, net. The Company uses the appropriate term Federal Home Loan Bank ("FHLB") rate to determine the discount rate for the present value calculation of future minimum lease payments when an implicit rate is not known for a given lease. The lease term used in the calculation includes any options to extend that the Company is reasonably certain to exercise. The Company has elected to not recognize assets or liabilities on its balance sheet related to short-term leases. Subsequent to lease commencement, lease liabilities recorded for finance leases are measured using the effective interest rate method and the related ROU assets are amortized on a straight-line basis over the lease term. Interest expense and amortization expense are recorded separately on the Condensed Consolidated Statements of Operations in interest expense on borrowings and occupancy and equipment noninterest expense, respectively. At March 31, 2020, the Company had no finance lease ROU assets or lease liabilities. For operating leases, total lease cost is comprised of lease expense, short-term lease cost, variable lease cost and sublease income. Lease expense includes future minimum lease payments, which are recognized on a straight-line basis over the lease term, as well as common area maintenance charges, real estate taxes, insurance and other expenses, where applicable, which are expensed as incurred. Total lease cost for operating leases is recorded in occupancy and equipment noninterest expense. See Note 11. Operating Lease Right-of-Use Assets and Liabilities for further information. The Company also adopted the following ASUs on October 1, 2019, none of which had a material impact on the Company’s Condensed Consolidated Financial Statements: –ASU 2018-02, Income Statement -- Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income. The Company elected to not reclassify tax effects stranded in accumulated other comprehensive income. –ASU 2018-09, Codification Improvements. ASUs to be Adopted ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. This ASU, along with subsequent ASUs published as clarifications to Topic 326, requires entities 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 and applies to loans, net investments in leases, debt securities, certain financial assets not accounted for at fair value through net income, and certain off-balance sheet credit exposures. This ASU is effective for the Company on October 1, 2020 and will be adopted on a modified retrospective basis through a cumulative-effect adjustment to retained earnings as of the beginning of the year of adoption. The Company's implementation process includes loss forecasting model development, evaluation of technical accounting topics, updates to the Company's allowance documentation, reporting processes and related internal controls, and operational readiness for the adoption of this ASU. The Company is utilizing a third-party vendor software for its credit loss estimate and is in process of reviewing model assumptions and other validation tasks. The Company is running its key processes parallel with current incurred loss models and will continue to refine its estimates throughout 2020 as CECL models are implemented and results are vetted. The amount of the change in the Company's allowance for loan and lease losses will be impacted by the portfolio composition and credit quality at the adoption date as well as economic conditions and forecasts at that time. At adoption, the Company expects to have a cumulative-effect adjustment to retained earnings for the change in the allowance for loan and lease losses, which will impact capital. Federal banking regulations permit institutions to limit the initial capital impact of this ASU by allowing a deferral of two years followed by three-year transition period to phase out the cumulative benefit to regulatory capital. An increase in the Company's allowance for loan and lease losses will result in a reduction to regulatory capital amounts and ratios; however, at this point of implementation, the Company is unable to provide a more precise estimate of the impact as results are still being vetted, including validation of model assumptions and estimation techniques as well as the build-out of operational and control structure supporting the end-to-end process. Other Upcoming ASUs - Refer to the Company’s most recently audited consolidated financial statements for the year ended September 30, 2019 for the latest update on other ASUs relevant to the Company and not yet adopted at March 31, 2020.

Significant Events	6 Months Ended
Significant Events	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Significant Events	SIGNIFICANT EVENTS COVID-19 Pandemic The COVID-19 pandemic began impacting the U.S. and global economies in the first calendar quarter of 2020. In March 2020, the U.S. declared a national emergency and imposed travel restrictions, limitations of business operations in certain industries, and other efforts in order to impede the spread of COVID-19. Since the onset of this pandemic, macroeconomic conditions and markets have significantly deteriorated. In response to the impacts of COVID-19 on individuals and businesses, the U.S. federal government enacted the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") on March 27, 2020. The goal of the CARES Act is to prevent a severe economic downturn through various measures, including direct financial aid to American families and economic stimulus to significantly impacted industry sectors. Accommodations to Borrowers The Company is actively participating in the Paycheck Protection Program ("PPP"), which is being administered by the Small Business Administration ("SBA"). It is the Company's understanding that loans funded through the PPP program are fully guaranteed by the U.S. government and that a portion of these loans will ultimately be forgiven by the SBA in accordance with the terms of the program. As of May 4, 2020, the Company authorized 673 applications, totaling $215.4 million in PPP loan requests as part of the program. In response to the COVID-19 pandemic impact on customers, the Company is engaging in more frequent communication with borrowers to better understand their situation and challenges and has begun offering credit-worthy borrowers experiencing temporary hardship certain loan and lease modifications ("COVID modifications"), such as payment deferrals, as a result of interagency guidance issued on March 22, 2020 encouraging companies to work with customers impacted by COVID-19. The Company elected to treat COVID modifications on leases as part of the enforceable rights and obligations of the parties under the existing lease contract, resulting in these payment deferrals being treated as variable lease payments under the existing lease versus lease modifications. Additionally, for COVID modifications on loans, the Company adjusted its effective interest rate to reflect the payment deferral modification and continued accruing interest during this period. Short term payment deferral modifications of $267.9 million and $71.9 million in other COVID-19 related modifications were completed by the Company through May 4, 2020. Financial Impact The Company recorded $15.8 million of provision for loan and lease losses during the three months ended March 31, 2020 directly related to the initial estimate, based on available information, of probable incurred losses resulting from the impact of the COVID-19 pandemic. As the Company obtains additional information on the macroeconomic reactions and impact on borrowers, the provision estimate will be revised as necessary in future periods to maintain an appropriate and supportable level. The Company’s approach to estimating the COVID-19 impact on credit quality is presented in Note 6. Loans and Leases, Net. The Company's interest and fee income could be reduced as a result of COVID-19. While interest and fees will continue to accrue in accordance with GAAP, a decrease in loan demand could lead to slower loan growth or even a contraction in loan balances in the near term. In addition, should eventual credit losses emerge, interest income and fees accrued may need to be reversed in future periods. At this time, the Company is unable to project the materiality of such an impact. No additional significant financial impacts directly related to COVID-19 were identified for the three months ended March 31, 2020. Asset Valuation In March 2020, the Company assessed its financial assets potentially impacted by the deteriorating market conditions due to the COVID-19 outbreak occurring globally. Included in the assessment were the loan and lease portfolios, other-than-temporary impairment ("OTTI") in investment portfolios, collectability of operating lease payments, goodwill impairment and intangible asset impairment. Based on the known events and circumstances at the time of the assessment, the Company has determined no impairment is needed as of March 31, 2020, other than the provision for loan and lease losses noted above. The Company will continue to observe and monitor the pandemic-related circumstances to determine whether further impairment assessments are needed in future periods. In the event it is determined that all or a portion of its goodwill or intangible assets is impaired, a non-cash charge for the amount of such impairment would be recorded to earnings, but would not impact regulatory capital.

DIVESTITURES

6 Months Ended

Mar. 31, 2020

Discontinued Operations and Disposal Groups [Abstract]

DIVESTITURES

On February 29, 2020 (the "Closing Date"), the Company sold MetaBank's Community Bank division, a component of the Company's Corporate segment, to Central Bank, a state-chartered bank headquartered in Storm Lake, Iowa. The sale included all of the Community Bank's deposits, branch locations, fixed assets and employees and a portion of the Community Bank’s loan portfolio. The Company has summarized the results of the transaction below.


(Dollars in Thousands)	Fair Value at February 29, 2020
Cash and cash equivalents	$	2,504
Loans	268,584
Premises, furniture and equipment	4,945
Other assets	1,250
Total assets	$	277,283

Deposits	$	290,493
Borrowings	—
Other liabilities	1,720
Total liabilities	$	292,213

Net assets	$	(14,930)
Purchase price	4,345
Gain on sale	$	19,275

The $19.3 million gain on sale (before tax) was recognized within noninterest income on the Company's Condensed Consolidated Statement of Operations for the three and six months ended March 31, 2020. In addition to what's reflected above, the Company also recognized $0.6 million, $0.2 million, $0.8 million, and $0.3 million in legal, IT, consulting, and nonrecurring compensation expenses related to the sale of the Community Bank division, respectively.

The Company entered a servicing agreement with Central Bank for the retained Community Bank loan portfolio that became effective on the Closing Date. The Company recognized $0.3 million in servicing fee expense during the six months ended March 31, 2020.

The Company has summarized the Community Bank division results for the three and six months ended March 31, 2020 below.


(Dollars in Thousands)	Community Bank Sold⁽¹⁾		Community Bank Retained⁽²⁾		Total Community Bank
Three Months Ended March 31, 2020
Net interest income	$	1,525	$	7,797	$	9,322
Provision for loan and lease losses	—		6,974		6,974
Noninterest income	19,403		23		19,426
Noninterest expense	3,039		866		3,905
Income before income tax expense	$	17,889	$	(20)	$	17,869
Six Months Ended March 31, 2020
Net interest income	$	2,512	$	17,393	$	19,905
Provision for loan and lease losses	(1,750)		6,974		5,224
Noninterest income	19,694		(3,484)		16,210
Noninterest expense	4,916		3,551		8,467
Income before income tax expense	$	19,040	$	3,384	$	22,424

⁽¹⁾ Reflects the activity of the assets and liabilities included in the transaction with Central Bank through the Closing Date, including gain.

⁽²⁾ Reflects the activity of the retained Community Bank loan portfolio excluded from the transaction with Central Bank.

SECURITIES

6 Months Ended

Mar. 31, 2020

Investments, Debt and Equity Securities [Abstract]

SECURITIES

The amortized cost, gross unrealized gains and losses and estimated fair values of available for sale ("AFS") and held to maturity ("HTM") debt securities are presented below.


(Dollars in Thousands)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized (Losses)		Fair Value
At March 31, 2020
Debt securities AFS
SBA securities	$	168,697	$	4,569	$	(20)	$	173,246
Obligations of states and political subdivisions	858		14		—		872
Non-bank qualified obligations of states and political subdivisions	341,080		5,587		(497)		346,170
Asset-backed securities	339,135		—		(18,898)		320,237
Mortgage-backed securities	342,735		12,359		—		355,094
Total debt securities AFS	$	1,192,505	$	22,529	$	(19,415)	$	1,195,619


(Dollars in Thousands)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized (Losses)		Fair Value
At September 30, 2019
Debt securities AFS
SBA securities	$	182,327	$	3,655	$	—	$	185,982
Obligations of states and political subdivisions	858		16		—		874
Non-bank qualified obligations of states and political subdivisions	396,430		5,030		(903)		400,557
Asset-backed securities	305,603		262		(3,331)		302,534
Mortgage-backed securities	378,670		5,731		(1,855)		382,546
Total debt securities AFS	$	1,263,888	$	14,694	$	(6,089)	$	1,272,493


(Dollars in Thousands)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized (Losses)		Fair Value
At March 31, 2020
Debt securities HTM
Non-bank qualified obligations of states and political subdivisions	$	108,105	$	187	$	(767)	$	107,525
Mortgage-backed securities	6,752		128		—		6,880
Total debt securities HTM	$	114,857	$	315	$	(767)	$	114,405


(Dollars in Thousands)	Amortized Cost		Gross Unrealized Gain		Gross Unrealized (Losses)		Fair Value
At September 30, 2019
Debt securities HTM
Non-bank qualified obligations of states and political subdivisions	$	127,582	$	108	$	(1,403)	$	126,287
Mortgage-backed securities	7,182		14		(13)		7,183
Total debt securities HTM	$	134,764	$	122	$	(1,416)	$	133,470

Management has implemented processes to identify securities that could potentially have a credit impairment that is other-than-temporary. This process can include, but is not limited to, evaluating the length of time and extent to which the fair value has been less than the amortized cost basis, reviewing available information regarding the financial position of the issuer, interest and dividend payment status, monitoring the rating of the security, monitoring changes in value, and projecting cash flows. Management also determines whether the Company intends 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 collection will occur for 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: AFS, 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 had no trading securities at March 31, 2020 or September 30, 2019.

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, were as follows:


	LESS THAN 12 MONTHS						OVER 12 MONTHS						TOTAL
(Dollars in Thousands)	Fair Value		Unrealized (Losses)		Fair Value		Unrealized (Losses)		Fair Value		Unrealized (Losses)
At March 31, 2020
Debt securities AFS
SBA securities	$	19,536	$	(20)	$	—	$	—	$	19,536	$	(20)

Non-bank qualified obligations of states and political subdivisions	27,484		(37)		46,259		(460)		73,743		(497)
Asset-backed securities	196,361		(7,499)		123,876		(11,399)		320,237		(18,898)

Total debt securities AFS	$	243,381	$	(7,556)	$	170,135	$	(11,859)	$	413,516	$	(19,415)


	LESS THAN 12 MONTHS						OVER 12 MONTHS						TOTAL
(Dollars in Thousands)	Fair Value		Unrealized (Losses)		Fair Value		Unrealized (Losses)		Fair Value		Unrealized (Losses)
At September 30, 2019
Debt securities AFS
SBA securities	$	10,262	$	—	$	—	$	—	$	10,262	$	—

Non-bank qualified obligations of states and political subdivisions	66,326		(177)		55,428		(726)		121,754		(903)
Asset-backed securities	158,176		(1,823)		93,259		(1,508)		251,435		(3,331)
Mortgage-backed securities	1,713		(1)		89,634		(1,854)		91,347		(1,855)
Total debt securities AFS	$	236,477	$	(2,001)	$	238,321	$	(4,088)	$	474,798	$	(6,089)


	LESS THAN 12 MONTHS						OVER 12 MONTHS						TOTAL
(Dollars in Thousands)	Fair Value		Unrealized (Losses)		Fair Value		Unrealized (Losses)		Fair Value		Unrealized (Losses)
At March 31, 2020
Debt securities HTM
Non-bank qualified obligations of states and political subdivisions	$	—	$	—	$	92,418	$	(767)	$	92,418	$	(767)

Total debt securities HTM	$	—	$	—	$	92,418	$	(767)	$	92,418	$	(767)


	LESS THAN 12 MONTHS						OVER 12 MONTHS						TOTAL
(Dollars in Thousands)	Fair Value		Unrealized (Losses)		Fair Value		Unrealized (Losses)		Fair Value		Unrealized (Losses)
At September 30, 2019
Debt securities HTM
Non-bank qualified obligations of states and political subdivisions	$	5,967	$	(6)	$	109,368	$	(1,397)	$	115,335	$	(1,403)
Mortgage-backed securities	1,471		—		1,803		(13)		3,274		(13)
Total debt securities HTM	$	7,438	$	(6)	$	111,171	$	(1,410)	$	118,609	$	(1,416)

At March 31, 2020, the investment portfolio included securities with current unrealized losses that have existed for longer than one year. All of these securities are considered to be acceptable credit risks. Because (i) the declines in fair value were due to changes in market interest rates, not in estimated cash flows, (ii) the Company does not intend or has not made a decision to sell these securities and (iii) 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 March 31, 2020.

The amortized cost and fair value of debt securities by contractual maturity are shown below. Certain securities have call features that allow the issuer to call the security prior to maturity. Expected maturities may differ from contractual maturities in mortgage-backed securities ("MBS") because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Therefore, MBS are not included in the maturity categories in the following maturity summary. The expected maturities of certain SBA securities may differ from contractual maturities because the borrowers may have the right to prepay the obligation. However, certain prepayment penalties may apply.


Securities AFS at Fair Value	Amortized Cost		Fair Value
(Dollars in Thousands)
At March 31, 2020
Due in one year or less	$	1,130	$	1,138
Due after one year through five years	12,689		13,067
Due after five years through ten years	45,180		47,086
Due after ten years	790,771		779,234
	849,770		840,525
Mortgage-backed securities	342,735		355,094
Total securities AFS, at fair value	$	1,192,505	$	1,195,619


(Dollars in Thousands)	Amortized Cost		Fair Value
At September 30, 2019
Due in one year or less	$	—	$	—
Due after one year through five years	16,749		17,143
Due after five years through ten years	50,263		51,840
Due after ten years	818,206		820,964
	885,218		889,947
Mortgage-backed securities	378,670		382,546
Total securities AFS, at fair value	$	1,263,888	$	1,272,493


Securities HTM at Fair Value	Amortized Cost		Fair Value
(Dollars in Thousands)
At March 31, 2020



Due after ten years	$	108,105	$	107,525
	108,105		107,525
Mortgage-backed securities	6,752		6,880
Total securities HTM, at cost	$	114,857	$	114,405


(Dollars in Thousands)	Amortized Cost		Fair Value
At September 30, 2019



Due after ten years	$	127,582	$	126,287
	127,582		126,287
Mortgage-backed securities	7,182		7,183
Total securities HTM, at cost	$	134,764	$	133,470

Other investments, at cost, include equity securities without a readily determinable fair value, which are included in other assets on the consolidated statement of financial condition, and shares of stock in the FHLB of Des Moines. Equity securities without a readily determinable fair value totaled $10.5 million at March 31, 2020 and $6.5 million at September 30, 2019. FHLB of Des Moines stock held by MetaBank at March 31, 2020 and September 30, 2019 totaled $29.9 million and $30.9 million, respectively. The decrease in FHLB stock directly correlates with lower short-term borrowings balances at March 31, 2020 compared to September 30, 2019. The Company’s wholly-owned subsidiary, MetaBank, is required by federal law to maintain FHLB stock as a member of FHLB of Des Moines. These equity securities are ‘restricted’ in that they can only be sold back to the respective institution from which they were acquired or another member institution at par. Therefore, FHLB stock is less liquid than other marketable equity securities, and the fair value approximates cost. The Company evaluates impairment for investments held at cost on at least an annual basis based on the ultimate recoverability of the par value. No impairment was recognized for such investments for the six months ended March 31, 2020.

LOANS AND LEASES, NET

6 Months Ended

Mar. 31, 2020

Mar. 31, 2019

Loans and Leases Receivable Disclosure [Abstract]

LOANS AND LEASES, NET

Loans and leases consist of the following:


(Dollars in Thousands)	March 31, 2020		September 30, 2019
National Lending
Term lending⁽¹⁾	$	725,581	$	641,742
Asset based lending⁽¹⁾	250,211		250,465
Factoring	285,495		296,507
Lease financing⁽¹⁾	238,788		177,915
Insurance premium finance	332,800		361,105
SBA/USDA	92,000		88,831
Other commercial finance	101,472		99,665
Commercial finance	2,026,347		1,916,230
Consumer credit products	113,544		106,794
Other consumer finance	144,895		161,404
Consumer finance	258,439		268,198
Tax services	95,936		2,240
Warehouse finance	333,829		262,924
Total National Lending	2,714,551		2,449,592
Community Banking
Commercial real estate and operating	654,429		883,932
Consumer one-to-four family real estate and other	205,046		259,425
Agricultural real estate and operating	36,759		58,464
Total Community Banking	896,234		1,201,821
Total loans and leases	3,610,785		3,651,413
Net deferred loan origination fees (costs)	8,139		7,434
Total gross loans and leases	3,618,924		3,658,847

Allowance for loan and lease losses	(65,355)		(29,149)
Total loans and leases, net⁽²⁾	$	3,553,569	$	3,629,698

⁽¹⁾The Company has updated the presentation of its loan and lease table beginning in the fiscal 2020 first quarter. The new presentation includes a new category called term lending. Certain balances previously included in the asset based lending and lease financing categories have been reclassified into the new term lending category during the fiscal 2020 first quarter. Prior period balances have been conformed to the new presentation.

⁽²⁾ As of March 31, 2020, the remaining balance of acquired loans and leases from the acquisition of Crestmark Bancorp, Inc. ("Crestmark") and its bank subsidiary, Crestmark Bank (the "Crestmark Acquisition") was $236.6 million and the remaining balances of the credit and interest rate mark discounts related to the acquired loans and leases held for investment were $4.3 million and $2.7 million, respectively, while the remaining balance of the interest rate mark premium related to the acquired loans held for sale was $0.4 million. On August 1, 2018, the Company acquired loans and leases from the Crestmark Acquisition totaling $1.06 billion and recorded related credit and interest rate mark discounts of $12.3 million and $6.0 million, respectively.

During the six months ended March 31, 2020, the Company transferred $277.0 million of Community Banking loans to held for sale. During the six months ended March 31, 2019, the Company transferred $39.5 million of consumer credit product loans to held for sale.

During the six months ended March 31, 2020 and 2019, the Company originated $32.2 million and $43.0 million, respectively, of SBA/USDA and consumer credit product loans as held for sale.

The Company sold held for sale loans resulting in proceeds of $432.0 million and gains on sale of $6.2 million during the six months ended March 31, 2020. The Company sold held for sale loans resulting in proceeds of $36.5 million and gains on sale of $1.7 million during the six months ended March 31, 2019 .

Loans purchased and sold by portfolio segment, including participation interests, for the three and six months ended were as follows:


	Three Months Ended March 31,						Six Months Ended March 31,
(Dollars in Thousands)	2020		2019		2020		2019
Loans Purchased
Loans held for sale:
Total National Lending	$	—	$	5,940	$	—	$	5,940

Loans held for investment:
Total National Lending	89,424		10,621		103,888		125,591
Total Community Banking	9,440		7,432		13,789		18,513
Total purchases	$	98,864	$	23,933	$	117,677	$	150,044
Loans Sold
Loans held for sale:
Total National Lending	$	17,255	$	28,051	$	160,290	$	34,904
Total Community Banking	271,681		—		271,681		—
Loans held for investment:

Total Community Banking	—		10,479		3,099		10,857
Total sales	$	288,936	$	38,530	$	435,070	$	45,761

Leasing Portfolio

Effective October 1, 2019, the Company adopted ASU 2016-02, Leases (Topic 842) and related ASUs on a modified retrospective basis, electing the practical expedients and optional transition method. As such, the following leasing disclosures include information at, or for the three and six months ended, March 31, 2020.

The net investment in direct financing and sales-type leases was comprised of the following:


(Dollars in Thousands)	March 31, 2020		September 30, 2019
Carrying Amount	$	255,005	$	191,733
Unguaranteed residual assets	16,490		13,353
Unamortized initial direct costs	1,769		1,790
Unearned income	(32,707)		(27,171)
Total net investment in direct financing and sales-type leases	$	240,557	$	179,705

The carrying amount of direct financing and sales-type leases subject to residual value guarantees was $9.2 million at March 31, 2020.

The components of total lease income were as follows:


	March 31, 2020
(Dollars in Thousands)	Three Months Ended		Six Months Ended
Interest income - loans and leases
Interest income on net investments in direct financing and sales-type leases	$	4,375	$	8,462

Leasing and equipment finance noninterest income
Lease income from operating lease payments	11,263		22,466
Profit (loss) recorded on commencement date on sales-type leases	16		487
Other⁽¹⁾	1,831		2,581
Total leasing and equipment finance noninterest income	13,110		25,534
Total lease income	$	17,485	$	33,996

⁽¹⁾ Other leasing and equipment finance noninterest income consists of gains (losses) on sales of leased equipment, fees and service charges on leases and gains (losses) on sales of leases.

Undiscounted future minimum lease payments receivable for direct financing and sales-type leases and a reconciliation to the carrying amount recorded were as follows:


(Dollars in Thousands)
Remaining in 2020	$	46,751
2021	81,458
2022	61,177
2023	37,755
2024	20,933
Thereafter	6,931
Equipment under leases not yet commenced	—
Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases	255,005
Third-party residual value guarantees	—
Total carrying amount of direct financing and sales-type leases	$	255,005

The Company did not record any contingent rental income from direct financing and sales-type leases in the six months ended March 31, 2020.

During the Company's fiscal 2020 second quarter, the COVID-19 pandemic began impacting global and US markets and macroeconomic conditions. Although the effect of the pandemic on the Company's loan and lease portfolio is difficult to predict at this time, management performed an evaluation of the loan and lease portfolio in order to assess the impact on repayment sources and underlying collateral that could result in additional losses. The framework for the analysis was based on the Company's current allowance for loan and lease losses ("ALLL") methodology with additional considerations. From this impact assessment, additional reserve levels were estimated by increasing historical loss rate expectations and qualitative factors. Borrowers within certain industries were considered higher risk for credit loss (e.g. transportation, hospitality, travel, entertainment and retail).

Based on the Company's assessment of the COVID-19 pandemic, the Company recognized an additional provision for loan and lease losses of $15.8 million. The Company will continue to assess the impact to their customers and businesses as a result of COVID-19 and refine their estimate as more information becomes available.

Activity in the allowance for loan and lease losses and balances of loans and leases by portfolio segment for each of the three and six months ended was as follows:


	Three Months Ended March 31, 2020
(Dollars in Thousands)	Beginning balance		Provision (recovery) for loan and lease losses		Charge-offs		Recoveries		Ending balance
Allowance for loan and lease losses:
National Lending
Term lending	$	6,750	$	5,679	$	(877)	$	95	$	11,647
Asset based lending	1,995		803		—		28		2,826
Factoring	3,548		1,231		(345)		10		4,444
Lease financing	1,695		1,043		(152)		97		2,683
Insurance premium finance	970		1,935		(789)		26		2,142
SBA/USDA	765		910		(117)		—		1,558
Other commercial finance	160		392		—		—		552
Commercial finance	15,883		11,993		(2,280)		256		25,852
Consumer credit products	1,107		(25)		—		—		1,082
Other consumer finance	4,889		(1,308)		(907)		740		3,414
Consumer finance	5,996		(1,333)		(907)		740		4,496
Tax services	1,650		19,596		—		74		21,320
Warehouse finance	269		65		—		—		334
Total National Lending	23,798		30,321		(3,187)		1,070		52,002
Community Banking
Commercial real estate and operating	4,665		5,404		—		—		10,069
Consumer one-to-four family real estate and other	1,031		1,319		—		—		2,350
Agricultural real estate and operating	682		252		—		—		934
Total Community Banking	6,378		6,975		—		—		13,353
Total	$	30,176	$	37,296	$	(3,187)	$	1,070	$	65,355


	Six Months Ended March 31, 2020
(Dollars in Thousands)	Beginning balance		Provision (recovery) for loan and lease losses		Charge-offs		Recoveries		Ending balance
Allowance for loan and lease losses:
National Lending
Term lending	$	5,533	$	9,081	$	(3,172)	$	205	$	11,647
Asset based lending	2,437		342		—		47		2,826
Factoring	3,261		1,489		(735)		429		4,444
Lease financing	1,275		1,546		(367)		229		2,683
Insurance premium finance	1,024		2,076		(1,074)		116		2,142
SBA/USDA	383		1,292		(117)		—		1,558
Other commercial finance	683		(131)		—		—		552
Commercial finance	14,596		15,695		(5,465)		1,026		25,852
Consumer credit products	1,044		38		—		—		1,082
Other consumer finance	5,118		(833)		(1,640)		769		3,414
Consumer finance	6,162		(795)		(1,640)		769		4,496
Tax services	—		20,507		—		813		21,320
Warehouse finance	263		71		—		—		334
Total National Lending	21,021		35,478		(7,105)		2,608		52,002
Community Banking
Commercial real estate and operating	6,208		3,861		—		—		10,069
Consumer one-to-four family real estate and other	1,053		1,297		—		—		2,350
Agricultural real estate and operating	867		67		—		—		934
Total Community Banking	8,128		5,225		—		—		13,353
Total	$	29,149	$	40,703	$	(7,105)	$	2,608	$	65,355


	Three Months Ended March 31, 2019
(Dollars in Thousands)	Beginning balance		Provision (recovery) for loan and lease losses		Charge-offs		Recoveries		Ending balance
Allowance for loan and lease losses:
National Lending
Term lending	$	1,835	$	1,654	$	(453)	$	85	$	3,121
Asset based lending	775		634		—		1		1,410
Factoring	1,062		1,799		(1,125)		25		1,761
Lease financing	539		748		(591)		237		933
Insurance premium finance	972		1,797		(1,877)		27		919
SBA/USDA	253		221		—		—		474
Other commercial finance	291		234		—		—		525
Commercial finance	5,727		7,087		(4,046)		375		9,143
Consumer credit products	1,151		163		—		—		1,314
Other consumer finance	4,222		3,336		(2,456)		28		5,130
Consumer finance	5,373		3,499		(2,456)		28		6,444
Tax services	1,546		22,473		(1)		84		24,102
Warehouse finance	176		9		—		—		185
Total National Lending	12,822		33,068		(6,503)		487		39,874
Community Banking
Commercial real estate and operating	6,570		103		—		—		6,673
Consumer one-to-four family real estate and other	719		259		(20)		—		958
Agricultural real estate and operating	1,179		(112)		—		100		1,167
Total Community Banking	8,468		250		(20)		100		8,798
Total	$	21,290	$	33,318	$	(6,523)	$	587	$	48,672


	Six Months Ended March 31, 2019
(Dollars in Thousands)	Beginning balance		Provision (recovery) for loan and lease losses		Charge-offs		Recoveries		Ending balance
Allowance for loan and lease losses:
National Lending
Term lending	$	89	$	2,364	$	(781)	$	1,449	$	3,121
Asset based lending	47		1,358		—		5		1,410
Factoring	64		3,022		(1,375)		50		1,761
Lease financing	30		1,348		(943)		498		933
Insurance premium finance	1,031		1,890		(2,085)		83		919
SBA/USDA	13		461		—		—		474
Other commercial finance	28		497		—		—		525
Commercial finance	1,302		10,940		(5,184)		2,085		9,143
Consumer credit products	785		529		—		—		1,314
Other consumer finance	2,820		6,359		(4,079)		30		5,130
Consumer finance	3,605		6,888		(4,079)		30		6,444
Tax services	—		23,969		(43)		176		24,102
Warehouse finance	65		461,000		—		—		185
Total National Lending	4,972		41,917		(9,306)		2,291		39,874
Community Banking
Commercial real estate and operating	6,220		453		—		—		6,673
Consumer one-to-four family real estate and other	632		346		(20)		—		958
Agricultural real estate and operating	1,216		(299)		—		250		1,167
Total Community Banking	8,068		500		(20)		250		8,798
Total	$	13,040	$	42,417	$	(9,326)	$	2,541	$	48,672

The following tables provide details regarding the allowance for loan and lease losses and balance by type of allowance:


	Allowance										Loans and Leases
Recorded Investment	Ending balance: individually evaluated for impairment		Ending balance: collectively evaluated for impairment		Total		Ending balance: individually evaluated for impairment		Ending balance: collectively evaluated for impairment		Total
As of March 31, 2020	(Dollars in Thousands)
National Lending
Term lending	$	1,883	$	9,764	$	11,647	$	27,538	$	698,043	$	725,581
Asset based lending	—		2,826		2,826		—		250,211		250,211
Factoring	561		3,883		4,444		5,989		279,506		285,495
Lease financing	395		2,288		2,683		2,072		236,716		238,788
Insurance premium finance	—		2,142		2,142		—		332,800		332,800
SBA/USDA	1,164		394		1,558		3,553		88,447		92,000
Other commercial finance	—		552		552		—		101,472		101,472
Commercial finance	4,003		21,849		25,852		39,152		1,987,195		2,026,347
Consumer credit products	—		1,082		1,082		—		113,544		113,544
Other consumer finance	—		3,414		3,414		1,910		142,985		144,895
Consumer finance	—		4,496		4,496		1,910		256,529		258,439
Tax services	—		21,320		21,320		—		95,936		95,936
Warehouse finance	—		334		334		—		333,829		333,829
Total National Lending	4,003		47,999		52,002		41,062		2,673,489		2,714,551
Community Banking
Commercial real estate and operating	55		10,014		10,069		399		654,030		654,429
Consumer one-to-four family real estate and other	—		2,350		2,350		108		204,938		205,046
Agricultural real estate and operating	—		934		934		2,437		34,322		36,759
Total Community Banking	55		13,298		13,353		2,944		893,290		896,234
Total	$	4,058	$	61,297	$	65,355	$	44,006	$	3,566,779	$	3,610,785


	Allowance										Loans and Leases
Recorded Investment	Ending balance: individually evaluated for impairment		Ending balance: collectively evaluated for impairment		Total		Ending balance: individually evaluated for impairment		Ending balance: collectively evaluated for impairment		Total
As of September 30, 2019	(Dollars in Thousands)
National Lending
Term lending	$	450	$	5,083	$	5,533	$	19,568	$	622,174	$	641,742
Asset based lending	—		2,437		2,437		378		250,087		250,465
Factoring	1,262		1,999		3,261		3,824		292,683		296,507
Lease financing	112		1,163		1,275		1,213		176,702		177,915
Insurance premium finance	—		1,024		1,024		—		361,105		361,105
SBA/USDA	51		332		383		3,841		84,990		88,831
Other commercial finance	—		683		683		—		99,665		99,665
Commercial finance	1,875		12,721		14,596		28,824		1,887,406		1,916,230
Consumer credit products	—		1,044		1,044		—		106,794		106,794
Other consumer finance	—		5,118		5,118		1,472		159,932		161,404
Consumer finance	—		6,162		6,162		1,472		266,726		268,198
Tax services	—		—		—		—		2,240		2,240
Warehouse finance	—		263		263		—		262,924		262,924
Total National Lending	1,875		19,146		21,021		30,296		2,419,296		2,449,592
Community Banking
Commercial real estate and operating	—		6,208		6,208		258		883,674		883,932
Consumer one-to-four family real estate and other	—		1,053		1,053		100		259,325		259,425
Agricultural real estate and operating	—		867		867		2,985		55,479		58,464
Total Community Banking	—		8,128		8,128		3,343		1,198,478		1,201,821
Total	$	1,875	$	27,274	$	29,149	$	33,639	$	3,617,774	$	3,651,413

LOANS AND LEASES, NET

Loans and leases consist of the following:


(Dollars in Thousands)	March 31, 2020		September 30, 2019
National Lending
Term lending⁽¹⁾	$	725,581	$	641,742
Asset based lending⁽¹⁾	250,211		250,465
Factoring	285,495		296,507
Lease financing⁽¹⁾	238,788		177,915
Insurance premium finance	332,800		361,105
SBA/USDA	92,000		88,831
Other commercial finance	101,472		99,665
Commercial finance	2,026,347		1,916,230
Consumer credit products	113,544		106,794
Other consumer finance	144,895		161,404
Consumer finance	258,439		268,198
Tax services	95,936		2,240
Warehouse finance	333,829		262,924
Total National Lending	2,714,551		2,449,592
Community Banking
Commercial real estate and operating	654,429		883,932
Consumer one-to-four family real estate and other	205,046		259,425
Agricultural real estate and operating	36,759		58,464
Total Community Banking	896,234		1,201,821
Total loans and leases	3,610,785		3,651,413
Net deferred loan origination fees (costs)	8,139		7,434
Total gross loans and leases	3,618,924		3,658,847

Allowance for loan and lease losses	(65,355)		(29,149)
Total loans and leases, net⁽²⁾	$	3,553,569	$	3,629,698

⁽¹⁾The Company has updated the presentation of its loan and lease table beginning in the fiscal 2020 first quarter. The new presentation includes a new category called term lending. Certain balances previously included in the asset based lending and lease financing categories have been reclassified into the new term lending category during the fiscal 2020 first quarter. Prior period balances have been conformed to the new presentation.

⁽²⁾ As of March 31, 2020, the remaining balance of acquired loans and leases from the acquisition of Crestmark Bancorp, Inc. ("Crestmark") and its bank subsidiary, Crestmark Bank (the "Crestmark Acquisition") was $236.6 million and the remaining balances of the credit and interest rate mark discounts related to the acquired loans and leases held for investment were $4.3 million and $2.7 million, respectively, while the remaining balance of the interest rate mark premium related to the acquired loans held for sale was $0.4 million. On August 1, 2018, the Company acquired loans and leases from the Crestmark Acquisition totaling $1.06 billion and recorded related credit and interest rate mark discounts of $12.3 million and $6.0 million, respectively.

During the six months ended March 31, 2020, the Company transferred $277.0 million of Community Banking loans to held for sale. During the six months ended March 31, 2019, the Company transferred $39.5 million of consumer credit product loans to held for sale.

During the six months ended March 31, 2020 and 2019, the Company originated $32.2 million and $43.0 million, respectively, of SBA/USDA and consumer credit product loans as held for sale.

The Company sold held for sale loans resulting in proceeds of $432.0 million and gains on sale of $6.2 million during the six months ended March 31, 2020. The Company sold held for sale loans resulting in proceeds of $36.5 million and gains on sale of $1.7 million during the six months ended March 31, 2019 .

Loans purchased and sold by portfolio segment, including participation interests, for the three and six months ended were as follows:


	Three Months Ended March 31,						Six Months Ended March 31,
(Dollars in Thousands)	2020		2019		2020		2019
Loans Purchased
Loans held for sale:
Total National Lending	$	—	$	5,940	$	—	$	5,940

Loans held for investment:
Total National Lending	89,424		10,621		103,888		125,591
Total Community Banking	9,440		7,432		13,789		18,513
Total purchases	$	98,864	$	23,933	$	117,677	$	150,044
Loans Sold
Loans held for sale:
Total National Lending	$	17,255	$	28,051	$	160,290	$	34,904
Total Community Banking	271,681		—		271,681		—
Loans held for investment:

Total Community Banking	—		10,479		3,099		10,857
Total sales	$	288,936	$	38,530	$	435,070	$	45,761

Leasing Portfolio

Effective October 1, 2019, the Company adopted ASU 2016-02, Leases (Topic 842) and related ASUs on a modified retrospective basis, electing the practical expedients and optional transition method. As such, the following leasing disclosures include information at, or for the three and six months ended, March 31, 2020.

The net investment in direct financing and sales-type leases was comprised of the following:


(Dollars in Thousands)	March 31, 2020		September 30, 2019
Carrying Amount	$	255,005	$	191,733
Unguaranteed residual assets	16,490		13,353
Unamortized initial direct costs	1,769		1,790
Unearned income	(32,707)		(27,171)
Total net investment in direct financing and sales-type leases	$	240,557	$	179,705

The carrying amount of direct financing and sales-type leases subject to residual value guarantees was $9.2 million at March 31, 2020.

The components of total lease income were as follows:


	March 31, 2020
(Dollars in Thousands)	Three Months Ended		Six Months Ended
Interest income - loans and leases
Interest income on net investments in direct financing and sales-type leases	$	4,375	$	8,462

Leasing and equipment finance noninterest income
Lease income from operating lease payments	11,263		22,466
Profit (loss) recorded on commencement date on sales-type leases	16		487
Other⁽¹⁾	1,831		2,581
Total leasing and equipment finance noninterest income	13,110		25,534
Total lease income	$	17,485	$	33,996

⁽¹⁾ Other leasing and equipment finance noninterest income consists of gains (losses) on sales of leased equipment, fees and service charges on leases and gains (losses) on sales of leases.

Undiscounted future minimum lease payments receivable for direct financing and sales-type leases and a reconciliation to the carrying amount recorded were as follows:


(Dollars in Thousands)
Remaining in 2020	$	46,751
2021	81,458
2022	61,177
2023	37,755
2024	20,933
Thereafter	6,931
Equipment under leases not yet commenced	—
Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases	255,005
Third-party residual value guarantees	—
Total carrying amount of direct financing and sales-type leases	$	255,005

The Company did not record any contingent rental income from direct financing and sales-type leases in the six months ended March 31, 2020.

During the Company's fiscal 2020 second quarter, the COVID-19 pandemic began impacting global and US markets and macroeconomic conditions. Although the effect of the pandemic on the Company's loan and lease portfolio is difficult to predict at this time, management performed an evaluation of the loan and lease portfolio in order to assess the impact on repayment sources and underlying collateral that could result in additional losses. The framework for the analysis was based on the Company's current allowance for loan and lease losses ("ALLL") methodology with additional considerations. From this impact assessment, additional reserve levels were estimated by increasing historical loss rate expectations and qualitative factors. Borrowers within certain industries were considered higher risk for credit loss (e.g. transportation, hospitality, travel, entertainment and retail).

Based on the Company's assessment of the COVID-19 pandemic, the Company recognized an additional provision for loan and lease losses of $15.8 million. The Company will continue to assess the impact to their customers and businesses as a result of COVID-19 and refine their estimate as more information becomes available.

Activity in the allowance for loan and lease losses and balances of loans and leases by portfolio segment for each of the three and six months ended was as follows:


	Three Months Ended March 31, 2020
(Dollars in Thousands)	Beginning balance		Provision (recovery) for loan and lease losses		Charge-offs		Recoveries		Ending balance
Allowance for loan and lease losses:
National Lending
Term lending	$	6,750	$	5,679	$	(877)	$	95	$	11,647
Asset based lending	1,995		803		—		28		2,826
Factoring	3,548		1,231		(345)		10		4,444
Lease financing	1,695		1,043		(152)		97		2,683
Insurance premium finance	970		1,935		(789)		26		2,142
SBA/USDA	765		910		(117)		—		1,558
Other commercial finance	160		392		—		—		552
Commercial finance	15,883		11,993		(2,280)		256		25,852
Consumer credit products	1,107		(25)		—		—		1,082
Other consumer finance	4,889		(1,308)		(907)		740		3,414
Consumer finance	5,996		(1,333)		(907)		740		4,496
Tax services	1,650		19,596		—		74		21,320
Warehouse finance	269		65		—		—		334
Total National Lending	23,798		30,321		(3,187)		1,070		52,002
Community Banking
Commercial real estate and operating	4,665		5,404		—		—		10,069
Consumer one-to-four family real estate and other	1,031		1,319		—		—		2,350
Agricultural real estate and operating	682		252		—		—		934
Total Community Banking	6,378		6,975		—		—		13,353
Total	$	30,176	$	37,296	$	(3,187)	$	1,070	$	65,355


	Six Months Ended March 31, 2020
(Dollars in Thousands)	Beginning balance		Provision (recovery) for loan and lease losses		Charge-offs		Recoveries		Ending balance
Allowance for loan and lease losses:
National Lending
Term lending	$	5,533	$	9,081	$	(3,172)	$	205	$	11,647
Asset based lending	2,437		342		—		47		2,826
Factoring	3,261		1,489		(735)		429		4,444
Lease financing	1,275		1,546		(367)		229		2,683
Insurance premium finance	1,024		2,076		(1,074)		116		2,142
SBA/USDA	383		1,292		(117)		—		1,558
Other commercial finance	683		(131)		—		—		552
Commercial finance	14,596		15,695		(5,465)		1,026		25,852
Consumer credit products	1,044		38		—		—		1,082
Other consumer finance	5,118		(833)		(1,640)		769		3,414
Consumer finance	6,162		(795)		(1,640)		769		4,496
Tax services	—		20,507		—		813		21,320
Warehouse finance	263		71		—		—		334
Total National Lending	21,021		35,478		(7,105)		2,608		52,002
Community Banking
Commercial real estate and operating	6,208		3,861		—		—		10,069
Consumer one-to-four family real estate and other	1,053		1,297		—		—		2,350
Agricultural real estate and operating	867		67		—		—		934
Total Community Banking	8,128		5,225		—		—		13,353
Total	$	29,149	$	40,703	$	(7,105)	$	2,608	$	65,355


	Three Months Ended March 31, 2019
(Dollars in Thousands)	Beginning balance		Provision (recovery) for loan and lease losses		Charge-offs		Recoveries		Ending balance
Allowance for loan and lease losses:
National Lending
Term lending	$	1,835	$	1,654	$	(453)	$	85	$	3,121
Asset based lending	775		634		—		1		1,410
Factoring	1,062		1,799		(1,125)		25		1,761
Lease financing	539		748		(591)		237		933
Insurance premium finance	972		1,797		(1,877)		27		919
SBA/USDA	253		221		—		—		474
Other commercial finance	291		234		—		—		525
Commercial finance	5,727		7,087		(4,046)		375		9,143
Consumer credit products	1,151		163		—		—		1,314
Other consumer finance	4,222		3,336		(2,456)		28		5,130
Consumer finance	5,373		3,499		(2,456)		28		6,444
Tax services	1,546		22,473		(1)		84		24,102
Warehouse finance	176		9		—		—		185
Total National Lending	12,822		33,068		(6,503)		487		39,874
Community Banking
Commercial real estate and operating	6,570		103		—		—		6,673
Consumer one-to-four family real estate and other	719		259		(20)		—		958
Agricultural real estate and operating	1,179		(112)		—		100		1,167
Total Community Banking	8,468		250		(20)		100		8,798
Total	$	21,290	$	33,318	$	(6,523)	$	587	$	48,672


	Six Months Ended March 31, 2019
(Dollars in Thousands)	Beginning balance		Provision (recovery) for loan and lease losses		Charge-offs		Recoveries		Ending balance
Allowance for loan and lease losses:
National Lending
Term lending	$	89	$	2,364	$	(781)	$	1,449	$	3,121
Asset based lending	47		1,358		—		5		1,410
Factoring	64		3,022		(1,375)		50		1,761
Lease financing	30		1,348		(943)		498		933
Insurance premium finance	1,031		1,890		(2,085)		83		919
SBA/USDA	13		461		—		—		474
Other commercial finance	28		497		—		—		525
Commercial finance	1,302		10,940		(5,184)		2,085		9,143
Consumer credit products	785		529		—		—		1,314
Other consumer finance	2,820		6,359		(4,079)		30		5,130
Consumer finance	3,605		6,888		(4,079)		30		6,444
Tax services	—		23,969		(43)		176		24,102
Warehouse finance	65		461,000		—		—		185
Total National Lending	4,972		41,917		(9,306)		2,291		39,874
Community Banking
Commercial real estate and operating	6,220		453		—		—		6,673
Consumer one-to-four family real estate and other	632		346		(20)		—		958
Agricultural real estate and operating	1,216		(299)		—		250		1,167
Total Community Banking	8,068		500		(20)		250		8,798
Total	$	13,040	$	42,417	$	(9,326)	$	2,541	$	48,672

The following tables provide details regarding the allowance for loan and lease losses and balance by type of allowance:


	Allowance										Loans and Leases
Recorded Investment	Ending balance: individually evaluated for impairment		Ending balance: collectively evaluated for impairment		Total		Ending balance: individually evaluated for impairment		Ending balance: collectively evaluated for impairment		Total
As of March 31, 2020	(Dollars in Thousands)
National Lending
Term lending	$	1,883	$	9,764	$	11,647	$	27,538	$	698,043	$	725,581
Asset based lending	—		2,826		2,826		—		250,211		250,211
Factoring	561		3,883		4,444		5,989		279,506		285,495
Lease financing	395		2,288		2,683		2,072		236,716		238,788
Insurance premium finance	—		2,142		2,142		—		332,800		332,800
SBA/USDA	1,164		394		1,558		3,553		88,447		92,000
Other commercial finance	—		552		552		—		101,472		101,472
Commercial finance	4,003		21,849		25,852		39,152		1,987,195		2,026,347
Consumer credit products	—		1,082		1,082		—		113,544		113,544
Other consumer finance	—		3,414		3,414		1,910		142,985		144,895
Consumer finance	—		4,496		4,496		1,910		256,529		258,439
Tax services	—		21,320		21,320		—		95,936		95,936
Warehouse finance	—		334		334		—		333,829		333,829
Total National Lending	4,003		47,999		52,002		41,062		2,673,489		2,714,551
Community Banking
Commercial real estate and operating	55		10,014		10,069		399		654,030		654,429
Consumer one-to-four family real estate and other	—		2,350		2,350		108		204,938		205,046
Agricultural real estate and operating	—		934		934		2,437		34,322		36,759
Total Community Banking	55		13,298		13,353		2,944		893,290		896,234
Total	$	4,058	$	61,297	$	65,355	$	44,006	$	3,566,779	$	3,610,785


	Allowance										Loans and Leases
Recorded Investment	Ending balance: individually evaluated for impairment		Ending balance: collectively evaluated for impairment		Total		Ending balance: individually evaluated for impairment		Ending balance: collectively evaluated for impairment		Total
As of September 30, 2019	(Dollars in Thousands)
National Lending
Term lending	$	450	$	5,083	$	5,533	$	19,568	$	622,174	$	641,742
Asset based lending	—		2,437		2,437		378		250,087		250,465
Factoring	1,262		1,999		3,261		3,824		292,683		296,507
Lease financing	112		1,163		1,275		1,213		176,702		177,915
Insurance premium finance	—		1,024		1,024		—		361,105		361,105
SBA/USDA	51		332		383		3,841		84,990		88,831
Other commercial finance	—		683		683		—		99,665		99,665
Commercial finance	1,875		12,721		14,596		28,824		1,887,406		1,916,230
Consumer credit products	—		1,044		1,044		—		106,794		106,794
Other consumer finance	—		5,118		5,118		1,472		159,932		161,404
Consumer finance	—		6,162		6,162		1,472		266,726		268,198
Tax services	—		—		—		—		2,240		2,240
Warehouse finance	—		263		263		—		262,924		262,924
Total National Lending	1,875		19,146		21,021		30,296		2,419,296		2,449,592
Community Banking
Commercial real estate and operating	—		6,208		6,208		258		883,674		883,932
Consumer one-to-four family real estate and other	—		1,053		1,053		100		259,325		259,425
Agricultural real estate and operating	—		867		867		2,985		55,479		58,464
Total Community Banking	—		8,128		8,128		3,343		1,198,478		1,201,821
Total	$	1,875	$	27,274	$	29,149	$	33,639	$	3,617,774	$	3,651,413

EARNINGS PER COMMON SHARE

6 Months Ended

Mar. 31, 2020

Earnings Per Share [Abstract]

EARNINGS PER COMMON SHARE

Earnings per common share is computed after deducting any preferred dividends, if applicable. 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 common 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 common 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 is presented below.


	Three Months Ended March 31,
(Dollars in Thousands, Except Share and Per Share Data)	2020		2019
Basic income per common share:
Net income attributable to Meta Financial Group, Inc.	$	52,304	$	32,120
Weighted average common shares outstanding	35,948,799		39,429,595
Basic income per common share	$	1.45	$	0.81

Diluted income per common share:
Net income attributable to Meta Financial Group, Inc.	$	52,304	$	32,120
Weighted average common shares outstanding	35,948,799		39,429,595
Outstanding options - based upon the two-class method	21,497		67,237
Weighted average diluted common shares outstanding	35,970,296		39,496,832
Diluted income per common share	$	1.45	$	0.81


	Six Months Ended March 31,
(Dollars in Thousands, Except Share and Per Share Data)	2020		2019
Basic income per common share:
Net income attributable to Meta Financial Group, Inc.	$	73,372	$	47,518
Weighted average common shares outstanding	36,691,705		39,381,682
Basic income per common share	$	2.00	$	1.21

Diluted income per common share:
Net income attributable to Meta Financial Group, Inc.	$	73,372	$	47,518
Weighted average common shares outstanding	36,691,705		39,381,682
Outstanding options - based upon the two-class method	21,634		68,581
Weighted average diluted common shares outstanding	36,713,339		39,450,263
Diluted income per common share	$	2.00	$	1.20

RENTAL EQUIPMENT, NET

6 Months Ended

Mar. 31, 2020

Property, Plant and Equipment [Abstract]

RENTAL EQUIPMENT, NET

Rental equipment consists of the following:


(Dollars in Thousands)	March 31, 2020		September 30, 2019
Computers and IT networking equipment	$	28,335	$	37,352
Motor vehicles and other	104,462		98,149
Office furniture and equipment	2,789		2,875
Solar panels and equipment	117,922		116,505
Total	253,508		254,881

Accumulated depreciation	(54,441)		(46,344)
Unamortized initial direct costs	1,770		—
Net book value	$	200,837	$	208,537

Undiscounted future minimum lease payments expected to be received for operating leases were as follows:


(Dollars in Thousands)
Remaining in 2020	$	17,165
2021	30,130
2022	23,585
2023	19,307
2024	13,486
Thereafter	25,605
Total undiscounted future minimum lease payments receivable for operating leases	$	129,278

FORECLOSURED REAL ESTATE AND REPOSSESSED ASSETS

6 Months Ended

Mar. 31, 2020

Real Estate [Abstract]

FORECLOSURED REAL ESTATE AND REPOSSESSED ASSETS

FORECLOSED REAL ESTATE AND REPOSSESSED ASSETS

The following table provides an analysis of changes in foreclosed real estate and repossessed assets:


	Six Months Ended March 31,
(Dollars in Thousands)	2020		2019
Balance, beginning of period	$	29,494	$	31,638
Additions	5,983		—
Reductions:
Write-downs	104		200
Net proceeds from sale	23,085		1,905
Gain (loss) on sale	(5,039)		15
Total reductions	28,228		2,090
Balance, ending of period	$	7,249	$	29,548

At March 31, 2020 and September 30, 2019, the Company had established a valuation allowance of $0.1 million for repossessed assets. As of March 31, 2020, the Company had one commercial finance relationship and one community bank relationship in the process of foreclosure. The Company had no loans or leases in the process of foreclosure at September 30, 2019.

During the six months ended March 31, 2020, the Company sold $28.1 million of other real estate owned ("OREO"), which consisted of assets related to a Community Bank agriculture real estate customer. The sale occurred via public auction and consisted of 30-plus parcels of land. The sale of 30-plus parcels closed in the fiscal 2020 first quarter. The Company applied Subtopic ASC 610-20, Gains and Losses from the Derecognition of Nonfinancial Assets to record the sale. The following table is a summary of the sale transaction, as reflected in the Company's financial statements:


(Dollars in Thousands)	March 31, 2020
Purchase price	$	23,083
Carrying value of OREO	28,122
Loss on sale	(5,039)
Deferred income recognized	1,096
Net impact	$	(3,943)

The Company recognized a $5.0 million loss from the sale of foreclosed property during the six months ended March 31, 2020, which is included in the "Gain (loss) on sale of other" line on the Consolidated Statements of Operations. The Company also recognized $1.1 million in deferred rental income and $0.2 million in OREO expenses related to these foreclosed properties during the six months ended March 31, 2020.

GOODWILL AND INTANGIBLE ASSETS

6 Months Ended

Mar. 31, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS

The Company held a total of $309.5 million of goodwill at March 31, 2020. The recorded goodwill is a result of multiple business combinations that have been consummated since fiscal year 2015, with the most recent being the merger with Crestmark pursuant to the Crestmark Acquisition that closed on August 1, 2018. Goodwill is assessed for impairment at least annually or more often if conditions indicate a possible impairment. The assessment is done at a reporting unit level, which is one level below the operating segments. The Company has changed its basis of presentation for segments. The Company reviewed goodwill and intangible assets for impairment during the second quarter of 2020 due to the COVID-19 pandemic and deemed no impairment was necessary. See Note 17. Segment Reporting for additional information on the Company's segment reporting.

The changes in the carrying amount of the Company’s goodwill and intangible assets for the six months ended March 31, 2020 and 2019 were as follows:


(Dollars in Thousands)	Consumer		Commercial		Corporate Services/Other		Total
Goodwill
September 30, 2019	$	87,145	$	222,360	$	—	$	309,505
Acquisitions	—		—		—		—
Impairment	—		—		—		—
March 31, 2020	$	87,145	$	222,360	$	—	$	309,505

September 30, 2018	$	87,145	$	216,125	$	—	$	303,270
Acquisitions	—		—		—		—
Measurement Period Adjustments⁽¹⁾	—		4,194		—		4,194
Impairment	—		—		—		—
March 31, 2019	$	87,145	$	220,319	$	—	$	307,464

⁽¹⁾ The Company recognized measurement period adjustments on provisional goodwill during the fiscal 2019 second quarter related to the Crestmark acquisition.


(Dollars in Thousands)	Trademark⁽¹⁾		Non-Compete⁽²⁾		Customer Relationships⁽³⁾		All Others⁽⁴⁾		Total
Intangible Assets
Balance as of September 30, 2019	$	11,959	$	827	$	33,207	$	6,817	$	52,810
Acquisitions during the period	—		—		—		33		33
Amortization during the period	(528)		(212)		(4,997)		(340)		(6,077)

Balance as of March 31, 2020	$	11,431	$	615	$	28,210	$	6,510	$	46,766

Gross carrying amount	$	14,624	$	2,480	$	82,088	$	10,736	$	109,928
Accumulated amortization	(3,193)		(1,865)		(43,630)		(3,567)		(52,255)
Accumulated impairment	—		—		(10,248)		(659)		(10,907)
Balance as of March 31, 2020	$	11,431	$	615	$	28,210	$	6,510	$	46,766

⁽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.


(Dollars in Thousands)	Trademark⁽¹⁾		Non-Compete⁽²⁾		Customer Relationships⁽³⁾		All Others⁽⁴⁾		Total
Intangible Assets
Balance as of September 30, 2018	$	12,987	$	1,297	$	48,455	$	7,980	$	70,719
Acquisitions during the period	—		—		—		78		78
Amortization during the period	(514)		(235)		(8,742)		(487)		(9,978)
Write-offs during the period	—		—		—		(313)		(313)
Balance as of March 31, 2019	$	12,473	$	1,062	$	39,713	$	7,258	$	60,506

Gross carrying amount	$	14,624	$	2,480	$	82,088	$	10,667	$	109,859
Accumulated amortization	(2,151)		(1,418)		(32,127)		(2,750)		(38,446)
Accumulated impairment	—		—		(10,248)		(659)		(10,907)
Balance as of March 31, 2019	$	12,473	$	1,062	$	39,713	$	7,258	$	60,506

⁽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.

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 six months of fiscal 2020 and subsequent fiscal years at March 31, 2020 was as follows:


(Dollars in Thousands)
Remaining in 2020	$	4,919
2021	8,545
2022	6,419
2023	5,101
2024	4,383
2025	3,827
Thereafter	13,572
Total anticipated intangible amortization	$	46,766

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 six months ended March 31, 2020 and 2019.

OPERATING LEASE RIGHT OF USE ASETS AND LIABILITIES

6 Months Ended

Mar. 31, 2020

Leases [Abstract]

OPERATING LEASE RIGHT OF USE ASETS AND LIABILITIES

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES

Operating lease ROU assets, included in other assets, were $27.3 million at March 31, 2020.

Operating lease liabilities, included in accrued expenses and other liabilities, were $28.6 million at March 31, 2020.

Undiscounted future minimum operating lease payments and a reconciliation to the amount recorded as operating lease liabilities were as follows:


(Dollars in Thousands)
Remaining in 2020	$	1,843
2021	3,742
2022	3,480
2023	2,799
2024	2,808
Thereafter	18,520
Total undiscounted future minimum lease payments	33,192
Discount	(4,557)
Total operating lease liabilities	$	28,635

The weighted-average discount rate and remaining lease term for operating leases were as follows:


	March 31, 2020
Weighted-average discount rate	2.34	%
Weighted-average remaining lease term (years)	11.7

The components of total lease costs for operating leases, included in occupancy and equipment noninterest expense, were as follows:


(Dollars in Thousands)	Six Months Ended March 31, 2020
Lease expense	$	1,613
Short-term and variable lease cost	334
Sublease income	(364)
Total lease cost for operating leases	$	1,583

STOCKHOLDERS' EQUITY	6 Months Ended
STOCKHOLDERS' EQUITY	Mar. 31, 2020
Equity [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS' EQUITY Repurchase of Common Stock During the six months ended March 31, 2020, the Company repurchased 3,497,565 of its shares, at an average price of $34.53, which exhausted the remaining shares available for repurchase by the Company under the March 26, 2019 share repurchase program. The Company's Board of Directors authorized the November 20, 2019 share repurchase program to repurchase up to an additional 7,500,000 shares of the Company's outstanding common stock through December 31, 2022. During the three months ended March 31, 2020, the Company repurchased 2,598,194 of its shares, at an average price of $34.71. The Company suspended its share repurchase activity in March 2020. For the six months ended March 31, 2020, and 2019, the Company also repurchased 88,784 and 89,775 shares, or $2.9 million and $3.0 million of common stock, respectively, in settlement of employee tax withholding obligations due upon the vesting of restricted stock.

STOCK COMPENSATION

6 Months Ended

Mar. 31, 2020

Share-based Payment Arrangement [Abstract]

STOCK COMPENSATION

The Company maintains the Meta Financial Group, Inc. 2002 Omnibus Incentive Plan, as amended and restated (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 nonvested (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 six months ended March 31, 2020:


(Dollars in Thousands, Except Per Share Data)	Number of Shares	Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Yrs)	Aggregate Intrinsic Value
Options outstanding, September 30, 2019	59,835	$	8.06	1.54	$	1,469
Granted	—	—		—	—
Exercised	(29,922)	6.86		1.29	749
Forfeited or expired	—	—		—	—
Options outstanding, March 31, 2020	29,913	$	9.27	0.78	$	372

Options exercisable, March 31, 2020	29,913	$	9.27	0.78	$	372


(Dollars in Thousands, Except Per Share Data)	Number of Shares	Weighted Average Fair Value at Grant
Nonvested shares outstanding, September 30, 2019	926,122	$	29.54
Granted	179,372	33.29
Vested	(272,859)	30.08
Forfeited or expired	(9,584)	31.48
Nonvested shares outstanding, March 31, 2020	823,051	$	30.15

At March 31, 2020, stock-based compensation expense not yet recognized in income totaled $11.1 million, which is expected to be recognized over a weighted average remaining period of 2.53 years.

INCOME TAXES

6 Months Ended

Mar. 31, 2020

Income Tax Disclosure [Abstract]

INCOME TAXES

INCOME TAXESThe Company recorded an income tax expense of $6.3 million for the six months ended March 31, 2020, resulting in an effective tax rate of 7.66%, compared to an income tax benefit of $2.1 million, or an effective tax rate of (4.40%), for the six months ended March 31, 2019. The Company’s effective tax rate was lower than the U.S. statutory rate of 21% primarily because of the anticipated effect of investment tax credits during fiscal year 2019. The Company’s effective tax rate in the future will depend in part on actual investment tax credits earned as part of its financing of solar energy projects.

The table below compares the income tax expense components for the periods presented.


	Six Months Ended March 31,
(Dollars in Thousands)	2020			2019
Provision at statutory rate	$	16,730		$	9,541
Tax-exempt income	(591)			(1,824)
State income taxes	3,682			2,143
Interim period effective rate adjustment	(3,321)			(3,968)
Tax credit investments, net - federal	(9,536)			(9,568)
Research tax credit	(1,709)			—
IRC 162(m) nondeductible compensation	1,019			1,561
Other, net	23			29
Income tax expense (benefit)	$	6,297		$	(2,086)
Effective tax rate	7.66		%	(4.40)		%

The Company does not expect significant income tax impacts due to the CARES Act, which was signed in response to the COVID-19 pandemic.

COMMITMENTS AND CONTINGENCIES	6 Months Ended
COMMITMENTS AND CONTINGENCIES	Mar. 31, 2020
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 that are not reflected in the accompanying Condensed Consolidated Financial Statements as described below. At March 31, 2020 and September 30, 2019, unfunded loan commitments approximated $985.5 million and $978.1 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 no commitments to purchase securities at March 31, 2020 or September 30, 2019. The Company had no commitments to sell securities at March 31, 2020 or September 30, 2019. 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. At March 31, 2020 and at September 30, 2019, the Company had an allowance for credit losses on off-balance sheet credit exposures of $0.1 million. This amount is maintained as a separate liability account within other liabilities. 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 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 positive balances to which Card Limited is 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 Court ruled in favor of MetaBank on cross motions for summary judgment and vacated the trial. Card Limited has the right to appeal once the ruling is finalized. The Bank intends to continue to vigorously defend this claim, if appealed. An estimate of a range of reasonably possible loss cannot be made at this stage of the litigation. 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. 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. The Bank was served on December 24, 2018, with a lawsuit captioned The Ohio Valley Bank Company v. MetaBank dba Refund Advantage, Case No. 18 CV 134 in the Court of Common Pleas, Gallia County, Ohio. This action alleges that MetaBank breached a contract with The Ohio Valley Bank Company by terminating the contract before the term expired, resulting in over $3.0 million in damages. This matter was settled between the parties upon terms agreeable to the Bank, and has been dismissed. 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.

REVENUE FROM CONTRACTS WITH CUSTOMERS

6 Months Ended

Mar. 31, 2020

Revenue from Contract with Customer [Abstract]

REVENUE FROM CONTRACTS WITH CUSTOMERS

Topic 606 applies to all contracts with customers unless such revenue is specifically addressed under existing guidance. The table below presents the Company’s revenue by operating segment. For additional descriptions of the Company’s operating segments, including additional financial information and the underlying management accounting process, see Note 17. Segment Reporting to the Condensed Consolidated Financial Statements.


(Dollars in Thousands)	Consumer						Commercial						Corporate Services/Other					Consolidated Company
Three Months Ended March 31,	2020		2019		2020		2019		2020		2019			2020		2019
Net interest income⁽¹⁾	$	20,165	$	19,829	$	37,026	$	37,965	$	10,546	$	13,556		$	67,737	$	71,350
Noninterest income:
Refund transfer product fees	28,939		31,601		—		—		—		—			28,939		31,601
Tax advance product fees⁽¹⁾	29,536		33,038		—		—		—		—			29,536		33,038
Payment card and deposit fees	23,156		24,671		—		—		—		—			23,156		24,671
Other bank and deposit fees	—		—		268		283		113		191			381		474
Rental income⁽¹⁾	5		—		11,094		9,890		1		—			11,100		9,890
Gain on sale of securities available-for-sale, net⁽¹⁾	—		—		—		—		—		231			—		231
Gain on divestitures⁽¹⁾	—		—		—		—		19,275		—			19,275		—
(Loss) gain on sale of other⁽¹⁾	(259)		58		2,579		2,151		5		21			2,325		2,230
Other income⁽¹⁾	1,831		389		1,582		1,331		2,388		1,170			5,801		2,890
Total noninterest income	83,208		89,757		15,523		13,655		21,782		1,613			120,513		105,025
Revenue	$	103,373	$	109,586	$	52,549	$	51,620	$	32,328	$	15,169		$	188,250	$	176,375

⁽¹⁾These revenues are not within the scope of Topic 606. Additional details are included in other footnotes to the accompanying financial statements. The scope of Topic 606 explicitly excludes net interest income as well as many other revenues for financial assets and liabilities, including loans, leases, and securities.



(Dollars in Thousands)	Consumer						Commercial						Corporate Services/Other					Consolidated Company
Six Months Ended March 31,	2020		2019		2020		2019		2020		2019			2020		2019
Net interest income⁽¹⁾	$	40,177	$	33,503	$	76,762	$	73,916	$	15,449	$	24,203		$	132,388	$	131,622
Noninterest income:
Refund transfer product fees	29,131		31,862		—		—		—		—			29,131		31,862
Tax advance product fees⁽¹⁾	31,812		34,723		—		—		—		—			31,812		34,723
Payment card and deposit fees	44,655		45,477		—		—		—		—			44,655		45,477
Other bank and deposit fees	—		—		546		576		322		381			868		957
Rental income⁽¹⁾	9		—		22,128		20,780		1,314		—			23,451		20,780
Gain on sale of securities available-for-sale, net⁽¹⁾	—		—		—		—		—		209			—		209
Gain on divestitures⁽¹⁾	—		—		—		—		19,275		—			19,275		—
(Loss) gain on sale of other⁽¹⁾	(19)		58		4,917		3,376		(5,142)		62			(244)		3,496
Other income⁽¹⁾	2,384		527		2,911		2,855		3,752		1,890			9,047		5,272
Total noninterest income	107,972		112,648		30,502		27,587		19,521		2,541			157,995		142,776
Revenue	$	148,149	$	146,151	$	107,264	$	101,503	$	34,970	$	26,744		$	290,383	$	274,398

⁽¹⁾These revenues are not within the scope of Topic 606. Additional details are included in other footnotes to the accompanying financial statements. The scope of Topic 606 explicitly excludes net interest income as well as many other revenues for financial assets and liabilities, including loans, leases, and securities.

Following is a discussion of key revenues within the scope of Topic 606. The Company provides services to customers that have related performance obligations that must be completed to recognize revenue. Revenues are generally recognized immediately upon the completion of the service or over time as services are performed. Any services performed over time generally require that the Company renders services each period; therefore, the Company measures progress in completing these services based upon the passage of time. Revenue from contracts with customers did not generate significant contract assets and liabilities.

Refund Transfer Product Fees

Refund transfer fees are specific to the tax products offered by Refund Advantage and EPS. These fees are for products, services such as payment processing, and product referral commissions. Software partner fees paid and/or incurred are recorded on a net basis. The Company’s obligation for product fees and commissions is satisfied at the time of the product delivery and obligation for payment processing is satisfied at the time of processing. The transaction price for such activity is based upon stand-alone fees within the terms and conditions. At March 31, 2020 and September 30, 2019, there were no receivables related to refund transfer fees, which reflect earned revenue with unconditional rights to payment for product fee income. All refund transfer fees are recorded within the Consumer reporting segment.

Card Fees

Card fees relate to MPS, Community Bank, Refund Advantage and EPS products. These fees are for products and services such as card activation, product support, processing, and servicing. The Company earns these fees based upon the underlying terms and conditions with each cardholder over the contract term. Agreements with the Company’s cardholders are considered daily service contracts as they are not fixed in duration. The Company’s obligation for card activation and product support fees is satisfied at the time of product delivery, while the obligation for processing and servicing is satisfied over the course of each month. The transaction price for such activity is based upon the stand-alone fees within the terms and conditions of the cardholder agreements. Card fee revenue also includes income from sponsorships, associations and networks, and interchange income. Sponsorship income relates to fees charged to the Company’s ATM sponsorship partners, where the obligation is satisfied over the course of each month. Association and network income reflect incentives, performance bonuses and rebates with MasterCard and Visa. The obligation for such income is satisfied at the time when certain thresholds of transaction volume have been met. Interchange income is generated by cardholder activity, and therefore the Company’s obligations are satisfied as activity occurs. The transaction price for such activity is based on underlying rates and activity thresholds within the terms and conditions of the applicable agreements. Card fee revenue also includes breakage revenue. Breakage represents the estimated amount that will not be redeemed by the holder of unregistered, unused prepaid cards for goods or services. Breakage revenue is recognized ratably over the expected customer usage period and is an estimate based on cardholder behavior and breakage rates. Breakage is also impacted by escheatment laws. Card fees are recorded within both the Consumer and Commercial reporting segments, the substantial majority of which is derived from the Company's payments divisions and reported in payments card and deposit fees. Card fees related to the Community Bank are reported within other bank and deposit fees.

Bank and Deposit Fees

Fees are earned on depository accounts for consumer and commercial customers and include fees for account services, overdraft services, safety deposit box rentals, and event-driven services (i.e. returned checks, ATM surcharge, card replacement, wire transfers, and stop pays). The Company’s obligation for event-driven services is satisfied at the time of the event when the service is delivered, while its obligation for account services is satisfied over the course of each month. The Company’s obligation for overdraft services is satisfied at the time of overdraft. The transaction price for such activity is based upon stand-alone fees within the terms and conditions of the deposit agreements. Bank and deposit fees are recorded within both the Consumer and Commercial reporting segments, the majority of which are derived from the Company's payments divisions. Bank and deposit fees related to the Community Bank are reported within other bank and deposit fees.

Principal vs Agent

The Consumer reporting segment includes principal/agent relationships. Within this segment, MPS relationships are recorded on a gross basis within the Consolidated Statements of Operations, as Meta is the principal in the contract, with the exception of association/network contracts and partner/processor contracts for prepaid cards, which are recorded on a net basis within the Consolidated Statements of Operations as Meta is the agent in these contracts. Also within this segment, Tax Service relationships are recorded on a gross basis within the Consolidated Statements of Operations, as Meta is the principal in the contract, with the exception of contracts with software providers and merchants, which are recorded on a net basis within the Consolidated Statements of Operations as Meta is the agent in these contracts.

SEGMENT REPORTING

6 Months Ended

Mar. 31, 2020

Segment Reporting [Abstract]

SEGMENT REPORTING

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.

In the Annual Report on Form 10-K for the fiscal year ended September 30, 2019, the Company reported its results of operations through three business segments: Payments, Banking, and Corporate Services/Other. Beginning October 1, 2019, segments are now aligned with the new management operating structure implemented by the Company for fiscal year 2020. The Company accordingly has changed its basis of presentation for segments, and following such change, reports its results of operations through the following three business segments: Consumer, Commercial, and Corporate Services/Other. The Meta Payment Systems and Tax Services divisions, formerly reported in the Payments segment, are now included in the Consumer segment. The Warehouse Finance, Consumer Credit Products and ClearBalance business lines, previously reported in the Banking segment, are now included in the Consumer segment. The Crestmark and AFS divisions, formerly reported in the Banking segment, are now included in the Commercial segment. The Community Bank division and Student Loan lending portfolio, previously reported in the Banking segment, are now included in the Corporate Services/Other segment. The Corporate Services/Other segment also includes certain shared services as well as treasury related functions such as the investment portfolio, wholesale deposits and borrowings. Prior periods have been reclassified to conform to the current period presentation. The Company does not report indirect general and administrative expenses in the Consumer and Commercial segments.

The following tables present segment data for the Company for the three and six months ended:


(Dollars in Thousands)	Consumer		Commercial		Corporate Services/Other		Total
Three Months Ended March 31, 2020


Net interest income	$	20,165	$	37,026	$	10,546	$	67,737
Provision for loan and lease losses	19,635		11,994		5,667		37,296
Noninterest income	83,208		15,523		21,782		120,513
Noninterest expense	30,534		27,361		33,834		91,729
Income (loss) before income tax expense (benefit)	53,204		13,194		(7,173)		59,225

Total assets	722,334		2,529,665		2,591,866		5,843,865
Total goodwill	87,145		222,360		—		309,505
Total deposits	3,078,481		9,214		874,709		3,962,404



(Dollars in Thousands)	Consumer		Commercial		Corporate Services/Other		Total
Six Months Ended March 31, 2020


Net interest income	$	40,177	$	76,762	$	15,449	$	132,388
Provision for loan and lease losses	20,615		15,695		4,393		40,703
Noninterest income	107,972		30,502		19,521		157,995
Noninterest expense	47,317		54,086		66,123		167,526
Income (loss) before income tax expense (benefit)	80,217		37,483		(35,546)		82,154

Total assets	722,334		2,529,665		2,591,866		5,843,865
Total goodwill	87,145		222,360		—		309,505
Total deposits	3,078,481		9,214		874,709		3,962,404


(Dollars in Thousands)	Consumer		Commercial		Corporate Services/Other		Total
Three Months Ended March 31, 2019


Net interest income	$	19,829	$	37,965	$	13,556	$	71,350
Provision for loan and lease losses	22,645		7,086		3,587		33,318
Noninterest income	89,757		13,655		1,613		105,025
Noninterest expense	29,976		37,451		42,827		110,254
Income (loss) before income tax expense (benefit)	56,965		7,083		(31,245)		32,803

Total assets	629,557		2,118,465		3,302,020		6,050,042
Total goodwill	87,145		220,319		—		307,464
Total deposits	3,122,839		9,989		1,837,479		4,970,307



(Dollars in Thousands)	Consumer		Commercial		Corporate Services/Other		Total
Six Months Ended March 31, 2019


Net interest income	$	33,503	$	73,916	$	24,203	$	131,622
Provision for loan losses	24,618		10,940		6,859		42,417
Noninterest income	112,648		27,587		2,541		142,776
Noninterest expense	48,104		67,003		69,442		184,549
Income (loss) before income tax expense (benefit)	73,429		23,560		(49,557)		47,432

Total assets	629,557		2,118,465		3,302,020		6,050,042
Total goodwill	87,145		220,319		—		307,464
Total deposits	3,122,839		9,989		1,837,479		4,970,307

FAIR VALUE OF FINANCIAL INSTRUMENTS

6 Months Ended

Mar. 31, 2020

Fair Value Disclosures [Abstract]

FAIR VALUE OF FINANCIAL INSTRUMENTS

FAIR VALUES OF FINANCIAL INSTRUMENTS

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.

There were no transfers between levels of the fair value hierarchy at March 31, 2020 or September 30, 2019.

Debt Securities Available for Sale and Held to Maturity. Debt securities available for sale are recorded at fair value on a recurring basis and debt securities held to maturity are carried at amortized cost.

The fair values of debt securities available for sale 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 provider’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 on 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; and our Investment Committee reviews mark-to-market changes in the securities portfolio for reasonableness.

Equity Securities. Marketable equity securities and certain non-marketable equity securities are recorded at fair value on a recurring basis. The fair values of marketable equity securities are determined by obtaining quoted prices on nationally recognized securities exchanges (Level 1 inputs).

The following tables summarize the fair values of debt securities available for sale and equity securities as they are measured at fair value on a recurring basis:


	Fair Value At March 31, 2020
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3
Debt securities AFS
SBA securities	$	173,246	$	—	$	173,246	$	—
Obligations of states and political subdivisions	872		—		872		—
Non-bank qualified obligations of states and political subdivisions	346,170		—		346,170		—
Asset-backed securities	320,237		—		320,237		—
Mortgage-backed securities	355,094		—		355,094		—
Total debt securities AFS	$	1,195,619	$	—	$	1,195,619	$	—
Common equities and mutual funds⁽¹⁾	$	2,899	$	2,899	$	—	$	—
Non-marketable equity securities⁽²⁾	$	2,532	$	—	$	—	$	—

⁽¹⁾Equity securities at fair value are included within other assets on the consolidated statement of financial condition at March 31, 2020 and September 30, 2019.

⁽²⁾Consists of certain non-marketable equity securities that are measured at fair value using net asset value ("NAV") per share (or its equivalent) as a practical expedient and are excluded from the fair value hierarchy.


	Fair Value At September 30, 2019
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3
Debt securities AFS
SBA securities	$	185,982	$	—	$	185,982	$	—
Obligations of states and political subdivisions	874		—		874		—
Non-bank qualified obligations of states and political subdivisions	400,557		—		400,557		—
Asset-backed securities	302,534		—		302,534		—
Mortgage-backed securities	382,546		—		382,546		—
Total debt securities AFS	$	1,272,493	$	—	$	1,272,493	$	—
Common equities and mutual funds⁽¹⁾	$	2,606	$	2,606	$	—	$	—
Non-marketable equity securities⁽²⁾	$	1,669	$	—	$	—	$	—

⁽¹⁾Equity securities at fair value are included within other assets on the consolidated statement of financial condition at March 31, 2020 and September 30, 2019.

⁽²⁾Consists of certain non-marketable equity securities that are measured at fair value using NAV per share (or its equivalent) as a practical expedient and are excluded from the fair value hierarchy.

Foreclosed Real Estate and Repossessed Assets. Real estate properties and repossessed assets are initially recorded at the fair value less selling costs at the date of foreclosure, establishing a new cost basis. The carrying amount represents the lower of the new cost basis or the fair value less selling costs of foreclosed assets that were measured at fair value subsequent to their initial classification as foreclosed assets.

Loans and Leases. The Company does not record loans and leases at fair value on a recurring basis. However, if a loan or lease is considered impaired, an allowance for loan and lease losses is established. Once a loan or lease is identified as individually impaired, management measures impairment in accordance with ASC 310, Receivables. See Note 5. Loans and Leases, Net for further information.

The following table summarizes the assets of the Company that are measured at fair value in the Condensed Consolidated Statements of Financial Condition on a non-recurring basis:


	Fair Value At March 31, 2020
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3
Impaired loans and leases, net







Commercial finance	$	13,489	$	—	$	—	$	13,489





Total National Lending	13,489		—		—		13,489

Commercial real estate and operating	85		—		—		85

Total Community Banking	85		—		—		85
Total impaired loans and leases, net	13,574		—		—		13,574
Foreclosed assets, net	7,249		—		—		7,249
Total	$	20,823	$	—	$	—	$	20,823


	Fair Value At September 30, 2019
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3
Impaired loans and leases, net






Commercial finance	$	8,707	$	—	$	—	$	8,707





Total National Lending	8,707		—		—		8,707




Total impaired loans and leases, net	8,707		—		—		8,707
Foreclosed assets, net	29,494		—		—		29,494
Total	$	38,201	$	—	$	—	$	38,201

Quantitative Information About Level 3 Fair Value Measurements

(Dollars in Thousands)

Fair Value at
March 31, 2020

Fair Value at
September 30, 2019

Valuation
Technique

Unobservable Input

Range of Inputs

Impaired loans and leases, net

$

13,574

8,707

Market approach

Appraised values⁽¹⁾

4% - 10%

Foreclosed assets, net

$

7,249

29,494

Market approach

Appraised values⁽¹⁾

4% - 30%

⁽¹⁾The Company generally relies on external appraisers to develop this information. Management reduced the appraised value by estimating selling costs and other inputs in a range of 4% to 30%.

The following tables disclose the Company’s estimated fair value amounts of its financial instruments at 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 at March 31, 2020 and September 30, 2019, 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 tables present the carrying amount and estimated fair value of the financial instruments held by the Company:


	March 31, 2020
(Dollars in Thousands)	Carrying Amount		Estimated Fair Value		Level 1		Level 2		Level 3
Financial assets
Cash and cash equivalents	$	108,733	$	108,733	$	108,733	$	—	$	—
Debt securities available for sale	1,195,619		1,195,619		—		1,195,619		—
Debt securities held to maturity	114,857		114,405		—		114,405		—
Common equities and mutual funds⁽¹⁾	2,899		2,899		2,899		—		—
Non-marketable equity securities⁽¹⁾⁽²⁾	13,032		13,032		—		10,500		—
Loans held for sale	13,610		13,610		—		13,610		—
Loans and leases receivable	3,610,785		3,606,603		—		—		3,606,603
Federal Home Loan Bank stock	29,944		29,944		—		29,944		—
Accrued interest receivable	16,958		16,958		16,958		—		—

Financial liabilities

Deposits	3,962,404		3,966,232		3,363,025		603,207		—
Overnight federal funds purchased	717,000		717,000		717,000		—		—
Federal Home Loan Bank advances	110,000		112,122		—		112,122		—
Other short- and long-term borrowings	101,353		100,826		—		100,826		—
Accrued interest payable	3,607		3,607		3,607		—		—

⁽¹⁾Equity securities at fair value are included within other assets on the consolidated statement of financial condition at March 31, 2020 and September 30, 2019.

⁽²⁾ Includes certain non-marketable equity securities that are measured at fair value using NAV per share (or its equivalent) as a practical expedient and are excluded from the fair value hierarchy.


	September 30, 2019
(Dollars in Thousands)	Carrying Amount		Estimated Fair Value		Level 1		Level 2		Level 3
Financial assets
Cash and cash equivalents	$	126,545	$	126,545	$	126,545	$	—	$	—
Debt securities available for sale	1,272,493		1,272,493		—		1,272,493		—
Debt securities held to maturity	134,764		133,470		—		133,470		—
Common equities and mutual funds(¹⁾	2,606		2,606		2,606		—		—
Non-marketable equity securities⁽¹⁾⁽²⁾	8,169		8,169		—		6,500		—
Loans held for sale	148,777		148,777		—		148,777		—
Loans and leases receivable	3,651,413		3,622,597		—		—		3,622,597
Federal Home Loan Bank stock	30,916		30,916		—		30,916		—
Accrued interest receivable	20,400		20,400		20,400		—		—
Financial liabilities
Deposits	4,337,005		4,338,510		2,920,516		1,417,994		—
Overnight federal funds purchased	642,000		642,000		642,000		—		—
Federal Home Loan Bank advances	110,000		110,691		—		110,691		—
Other short- and long-term borrowings	109,857		113,876		—		113,876		—
Accrued interest payable	9,414		9,414		9,414		—		—

⁽¹⁾Equity securities at fair value are included within other assets on the consolidated statement of financial condition at March 31, 2020 and September 30, 2019.

⁽²⁾ Includes certain non-marketable equity securities that are measured at fair value using NAV per share (or its equivalent) as a practical expedient and are excluded from the fair value hierarchy.

The following sets forth the methods and assumptions used in determining the fair value estimates for the Company’s financial instruments at March 31, 2020 and September 30, 2019.

CASH AND CASH EQUIVALENTS

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

DEBT SECURITIES AVAILABLE FOR SALE AND EQUITY SECURITIES

Debt securities available for sale and equity securities are recorded at fair value on a recurring basis. Fair values for these 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. Non-marketable equity securities are measured at fair value using NAV per share (or its equivalent) as a practical expedient.

LOANS HELD FOR SALE

The carrying amount of loans held for sale is assumed to approximate the fair value.

LOANS AND LEASES, NET

The fair values of loans and leases were estimated using an exit price methodology. The exit price estimation of fair value is based on the present value of expected cash flows, which are based on the contractual terms of the loans, adjusted for prepayments and a discount rate based on the relative risk of the cash flows. Other considerations include the loan type, remaining life of the loan and credit risk.

FEDERAL HOME LOAN BANK 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 noninterest-bearing checking deposits, interest-bearing checking deposits, savings, money markets, and wholesale non-maturing deposits are assumed to approximate fair value since deposits are immediately withdrawable without penalty. The fair value of time certificate deposits and wholesale certificate of deposits are estimated using a discounted cash flows calculation that applies the FHLB Des Moines curve to aggregated expected maturities of time deposits. In accordance with Subtopic 825-10, Financial Instruments, no value has been assigned to the Company’s long-term relationships with its deposit customers (core value of deposits intangible) as such intangibles are not financial instruments as defined under Subtopic 825-10.

OVERNIGHT FEDERAL FUNDS PURCHASED

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

FEDERAL HOME LOAN BANK ADVANCES

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.

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE, SUBORDINATED DEBENTURES AND OTHER BORROWINGS

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

SUBSEQUENT EVENTS	6 Months Ended
SUBSEQUENT EVENTS	Mar. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Management has evaluated subsequent events that occurred after March 31, 2020. During this period, up to the filing date of this Quarterly Report on Form 10-Q, management identified the following subsequent events: •Through May 4, 2020, the Company authorized 673 applications, totaling $215.4 million in loan requests for the Paycheck Protection Program. •Through May 4, 2020, the Company made short term payment deferral modifications of $267.9 million, and $71.9 million in other COVID-19-related loan modifications due to credit-worthy borrowers experiencing temporary hardship from COVID-19. These modifications consisted primarily of payment deferrals ranging from 30 days to six months and are not considered TDRs under applicable guidance. •On April 29, 2020, the Company entered into an amendment to its existing agreement with the U.S. Department of the Treasury's Bureau of the Fiscal Service, pursuant to which the Bank will provide debit card services to support the distribution of a segment of the Economic Impact Payments payable by the Internal Revenue Service under the CARES Act. •The Bank, which previously operated as a federal savings bank, converted to a national bank charter pursuant to the Home Owners Loan Act and the National Bank Act (the “Bank Conversion”). The Bank Conversion was consummated on April 1, 2020. As a result of the Bank Conversion, the Bank has increased banking powers and no longer is subject to qualified thrift lending requirements. As a result of the Bank Conversion, the legal name of the Bank is now “MetaBank, National Association.” The capital, business, headquarters and board of directors of the Bank has not changed as a result of the Bank Conversion. •As a prerequisite to the Bank Conversion, the Company applied to the FRB to convert from a savings and loan holding company ("SLHC") to a bank holding company (“BHC”) pursuant to Section 3 of the Bank Holding Company Act (“BHCA”) (the “HoldCo Conversion”). As part of this process, the Company also elected to become a financial holding company (“FHC”), as such term is defined in the BHCA, as of the effective date of the HoldCo Conversion. To qualify as an FHC, both the Bank and the Company had to be deemed “well capitalized” and “well managed” under applicable federal banking law and the Bank was required to have at least a “Satisfactory” rating under the CRA as of its most recent CRA exam. A financial holding company may, subject to regulatory requirements, engage in certain financial activities that are not otherwise permissible for a BHC, including securities underwriting and dealing, insurance agency and underwriting activities, and merchant banking activities. The HoldCo Conversion also was consummated on April 1, 2020. The capital, business, headquarters and board of directors of the Company have not changed as a result of the HoldCo Conversion.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RECENTLY ADOPTED ACCOUNTING STANDARDS UPDATES ("ASU") (Policies)	6 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
New Accounting Pronouncements, Policy	Adopted ASUs Leases -- The Company adopted ASU 2016-02, Leases (Topic 842), and subsequent related updates (collectively ASU 2016-02) on October 1, 2019, which requires lessees to recognize most leases on their balance sheet. Lessor accounting is largely unchanged. The ASU requires both quantitative and qualitative disclosures regarding key information about lease arrangements from both lessees and lessors. The Company elected the effective date transition method utilizing the adoption date as the first date of application of the revised guidance. As a result, prior period amounts have not been restated. Upon adoption, the Company elected certain transitional practical expedients offered through the guidance, including the 'package of practical expedients' whereby it did not reassess (i) whether any expired or existing contracts contain leases, (ii) the lease classification of any expired or existing leases, and (iii) initial direct costs for any existing leases, which resulted in the Company not recognizing a cumulative effect adjustment to retained earnings. Management evaluated Meta’s leasing contracts and activities and developed methodologies and processes to estimate and account for the right-of-use ("ROU") assets and lease liabilities for building leases based on the present value of future lease payments. On October 1, 2019, the Company recorded ROU assets and lease liabilities totaling $27.4 million and $28.6 million, respectively. The impact to capital ratios as a result of increased risk-weighted assets was immaterial. The adoption of this guidance did not result in a material change to lessee expense recognition. The changes to lessor accounting, as well as change in customer behavior driven by the adoption of these ASUs, impact the results of Meta’s lease financing businesses, including earlier recognition of expense due to a narrower definition of initial direct costs. As a lessee, the Company enters into contracts to lease real estate, information technology equipment and other various types of equipment. Leases that transfer substantially all of the benefits and risks of ownership to the Company are classified as finance leases, while all others are classified as operating leases. At lease commencement for buildings, a lease liability and ROU asset are calculated and recognized on both types of leases. The lease liability is equal to the present value of the future minimum lease payments. The ROU asset is equal to the lease liability, plus any initial direct costs and prepaid lease payments, less any lessor incentives received. Operating lease ROU assets are included in other assets and finance lease ROU assets are included in premises and equipment, net. The Company uses the appropriate term Federal Home Loan Bank ("FHLB") rate to determine the discount rate for the present value calculation of future minimum lease payments when an implicit rate is not known for a given lease. The lease term used in the calculation includes any options to extend that the Company is reasonably certain to exercise. The Company has elected to not recognize assets or liabilities on its balance sheet related to short-term leases. Subsequent to lease commencement, lease liabilities recorded for finance leases are measured using the effective interest rate method and the related ROU assets are amortized on a straight-line basis over the lease term. Interest expense and amortization expense are recorded separately on the Condensed Consolidated Statements of Operations in interest expense on borrowings and occupancy and equipment noninterest expense, respectively. At March 31, 2020, the Company had no finance lease ROU assets or lease liabilities. For operating leases, total lease cost is comprised of lease expense, short-term lease cost, variable lease cost and sublease income. Lease expense includes future minimum lease payments, which are recognized on a straight-line basis over the lease term, as well as common area maintenance charges, real estate taxes, insurance and other expenses, where applicable, which are expensed as incurred. Total lease cost for operating leases is recorded in occupancy and equipment noninterest expense. See Note 11. Operating Lease Right-of-Use Assets and Liabilities for further information. The Company also adopted the following ASUs on October 1, 2019, none of which had a material impact on the Company’s Condensed Consolidated Financial Statements: –ASU 2018-02, Income Statement -- Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income. The Company elected to not reclassify tax effects stranded in accumulated other comprehensive income. –ASU 2018-09, Codification Improvements.

DIVESTITURES (Tables)

6 Months Ended

Mar. 31, 2020

Discontinued Operations and Disposal Groups [Abstract]

Disposal Groups, Including Discontinued Operations

The Company has summarized the results of the transaction below.


(Dollars in Thousands)	Fair Value at February 29, 2020
Cash and cash equivalents	$	2,504
Loans	268,584
Premises, furniture and equipment	4,945
Other assets	1,250
Total assets	$	277,283

Deposits	$	290,493
Borrowings	—
Other liabilities	1,720
Total liabilities	$	292,213

Net assets	$	(14,930)
Purchase price	4,345
Gain on sale	$	19,275

The Company has summarized the Community Bank division results for the three and six months ended March 31, 2020 below.


(Dollars in Thousands)	Community Bank Sold⁽¹⁾		Community Bank Retained⁽²⁾		Total Community Bank
Three Months Ended March 31, 2020
Net interest income	$	1,525	$	7,797	$	9,322
Provision for loan and lease losses	—		6,974		6,974
Noninterest income	19,403		23		19,426
Noninterest expense	3,039		866		3,905
Income before income tax expense	$	17,889	$	(20)	$	17,869
Six Months Ended March 31, 2020
Net interest income	$	2,512	$	17,393	$	19,905
Provision for loan and lease losses	(1,750)		6,974		5,224
Noninterest income	19,694		(3,484)		16,210
Noninterest expense	4,916		3,551		8,467
Income before income tax expense	$	19,040	$	3,384	$	22,424

⁽¹⁾ Reflects the activity of the assets and liabilities included in the transaction with Central Bank through the Closing Date, including gain.

⁽²⁾ Reflects the activity of the retained Community Bank loan portfolio excluded from the transaction with Central Bank.

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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+ Details

SECURITIES (Tables)

6 Months Ended

Mar. 31, 2020

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 ("AFS") and held to maturity ("HTM") debt securities are presented below.


(Dollars in Thousands)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized (Losses)		Fair Value
At March 31, 2020
Debt securities AFS
SBA securities	$	168,697	$	4,569	$	(20)	$	173,246
Obligations of states and political subdivisions	858		14		—		872
Non-bank qualified obligations of states and political subdivisions	341,080		5,587		(497)		346,170
Asset-backed securities	339,135		—		(18,898)		320,237
Mortgage-backed securities	342,735		12,359		—		355,094
Total debt securities AFS	$	1,192,505	$	22,529	$	(19,415)	$	1,195,619


(Dollars in Thousands)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized (Losses)		Fair Value
At September 30, 2019
Debt securities AFS
SBA securities	$	182,327	$	3,655	$	—	$	185,982
Obligations of states and political subdivisions	858		16		—		874
Non-bank qualified obligations of states and political subdivisions	396,430		5,030		(903)		400,557
Asset-backed securities	305,603		262		(3,331)		302,534
Mortgage-backed securities	378,670		5,731		(1,855)		382,546
Total debt securities AFS	$	1,263,888	$	14,694	$	(6,089)	$	1,272,493

Securities Held to Maturity


(Dollars in Thousands)	Amortized Cost		Gross Unrealized Gains		Gross Unrealized (Losses)		Fair Value
At March 31, 2020
Debt securities HTM
Non-bank qualified obligations of states and political subdivisions	$	108,105	$	187	$	(767)	$	107,525
Mortgage-backed securities	6,752		128		—		6,880
Total debt securities HTM	$	114,857	$	315	$	(767)	$	114,405


(Dollars in Thousands)	Amortized Cost		Gross Unrealized Gain		Gross Unrealized (Losses)		Fair Value
At September 30, 2019
Debt securities HTM
Non-bank qualified obligations of states and political subdivisions	$	127,582	$	108	$	(1,403)	$	126,287
Mortgage-backed securities	7,182		14		(13)		7,183
Total debt securities HTM	$	134,764	$	122	$	(1,416)	$	133,470

Debt Securities, Trading, and Equity Securities, FV-NI

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, were as follows:


	LESS THAN 12 MONTHS						OVER 12 MONTHS						TOTAL
(Dollars in Thousands)	Fair Value		Unrealized (Losses)		Fair Value		Unrealized (Losses)		Fair Value		Unrealized (Losses)
At March 31, 2020
Debt securities AFS
SBA securities	$	19,536	$	(20)	$	—	$	—	$	19,536	$	(20)

Non-bank qualified obligations of states and political subdivisions	27,484		(37)		46,259		(460)		73,743		(497)
Asset-backed securities	196,361		(7,499)		123,876		(11,399)		320,237		(18,898)

Total debt securities AFS	$	243,381	$	(7,556)	$	170,135	$	(11,859)	$	413,516	$	(19,415)


	LESS THAN 12 MONTHS						OVER 12 MONTHS						TOTAL
(Dollars in Thousands)	Fair Value		Unrealized (Losses)		Fair Value		Unrealized (Losses)		Fair Value		Unrealized (Losses)
At September 30, 2019
Debt securities AFS
SBA securities	$	10,262	$	—	$	—	$	—	$	10,262	$	—

Non-bank qualified obligations of states and political subdivisions	66,326		(177)		55,428		(726)		121,754		(903)
Asset-backed securities	158,176		(1,823)		93,259		(1,508)		251,435		(3,331)
Mortgage-backed securities	1,713		(1)		89,634		(1,854)		91,347		(1,855)
Total debt securities AFS	$	236,477	$	(2,001)	$	238,321	$	(4,088)	$	474,798	$	(6,089)

Schedule of Unrealized Loss on Investments


	LESS THAN 12 MONTHS						OVER 12 MONTHS						TOTAL
(Dollars in Thousands)	Fair Value		Unrealized (Losses)		Fair Value		Unrealized (Losses)		Fair Value		Unrealized (Losses)
At March 31, 2020
Debt securities HTM
Non-bank qualified obligations of states and political subdivisions	$	—	$	—	$	92,418	$	(767)	$	92,418	$	(767)

Total debt securities HTM	$	—	$	—	$	92,418	$	(767)	$	92,418	$	(767)


	LESS THAN 12 MONTHS						OVER 12 MONTHS						TOTAL
(Dollars in Thousands)	Fair Value		Unrealized (Losses)		Fair Value		Unrealized (Losses)		Fair Value		Unrealized (Losses)
At September 30, 2019
Debt securities HTM
Non-bank qualified obligations of states and political subdivisions	$	5,967	$	(6)	$	109,368	$	(1,397)	$	115,335	$	(1,403)
Mortgage-backed securities	1,471		—		1,803		(13)		3,274		(13)
Total debt securities HTM	$	7,438	$	(6)	$	111,171	$	(1,410)	$	118,609	$	(1,416)

Amortized Cost and Fair Value of Debt Securities by Contractual Maturity

The amortized cost and fair value of debt securities by contractual maturity are shown below. Certain securities have call features that allow the issuer to call the security prior to maturity. Expected maturities may differ from contractual maturities in mortgage-backed securities ("MBS") because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Therefore, MBS are not included in the maturity categories in the following maturity summary. The expected maturities of certain SBA securities may differ from contractual maturities because the borrowers may have the right to prepay the obligation. However, certain prepayment penalties may apply.


Securities AFS at Fair Value	Amortized Cost		Fair Value
(Dollars in Thousands)
At March 31, 2020
Due in one year or less	$	1,130	$	1,138
Due after one year through five years	12,689		13,067
Due after five years through ten years	45,180		47,086
Due after ten years	790,771		779,234
	849,770		840,525
Mortgage-backed securities	342,735		355,094
Total securities AFS, at fair value	$	1,192,505	$	1,195,619


(Dollars in Thousands)	Amortized Cost		Fair Value
At September 30, 2019
Due in one year or less	$	—	$	—
Due after one year through five years	16,749		17,143
Due after five years through ten years	50,263		51,840
Due after ten years	818,206		820,964
	885,218		889,947
Mortgage-backed securities	378,670		382,546
Total securities AFS, at fair value	$	1,263,888	$	1,272,493


Securities HTM at Fair Value	Amortized Cost		Fair Value
(Dollars in Thousands)
At March 31, 2020



Due after ten years	$	108,105	$	107,525
	108,105		107,525
Mortgage-backed securities	6,752		6,880
Total securities HTM, at cost	$	114,857	$	114,405


(Dollars in Thousands)	Amortized Cost		Fair Value
At September 30, 2019



Due after ten years	$	127,582	$	126,287
	127,582		126,287
Mortgage-backed securities	7,182		7,183
Total securities HTM, at cost	$	134,764	$	133,470

LOANS AND LEASES, NET (Tables)

6 Months Ended

Mar. 31, 2020

Loans and Leases Receivable Disclosure [Abstract]

Schedule of Loans Receivable

Loans and leases consist of the following:


(Dollars in Thousands)	March 31, 2020		September 30, 2019
National Lending
Term lending⁽¹⁾	$	725,581	$	641,742
Asset based lending⁽¹⁾	250,211		250,465
Factoring	285,495		296,507
Lease financing⁽¹⁾	238,788		177,915
Insurance premium finance	332,800		361,105
SBA/USDA	92,000		88,831
Other commercial finance	101,472		99,665
Commercial finance	2,026,347		1,916,230
Consumer credit products	113,544		106,794
Other consumer finance	144,895		161,404
Consumer finance	258,439		268,198
Tax services	95,936		2,240
Warehouse finance	333,829		262,924
Total National Lending	2,714,551		2,449,592
Community Banking
Commercial real estate and operating	654,429		883,932
Consumer one-to-four family real estate and other	205,046		259,425
Agricultural real estate and operating	36,759		58,464
Total Community Banking	896,234		1,201,821
Total loans and leases	3,610,785		3,651,413
Net deferred loan origination fees (costs)	8,139		7,434
Total gross loans and leases	3,618,924		3,658,847

Allowance for loan and lease losses	(65,355)		(29,149)
Total loans and leases, net⁽²⁾	$	3,553,569	$	3,629,698

⁽¹⁾The Company has updated the presentation of its loan and lease table beginning in the fiscal 2020 first quarter. The new presentation includes a new category called term lending. Certain balances previously included in the asset based lending and lease financing categories have been reclassified into the new term lending category during the fiscal 2020 first quarter. Prior period balances have been conformed to the new presentation.

⁽²⁾ As of March 31, 2020, the remaining balance of acquired loans and leases from the acquisition of Crestmark Bancorp, Inc. ("Crestmark") and its bank subsidiary, Crestmark Bank (the "Crestmark Acquisition") was $236.6 million and the remaining balances of the credit and interest rate mark discounts related to the acquired loans and leases held for investment were $4.3 million and $2.7 million, respectively, while the remaining balance of the interest rate mark premium related to the acquired loans held for sale was $0.4 million. On August 1, 2018, the Company acquired loans and leases from the Crestmark Acquisition totaling $1.06 billion and recorded related credit and interest rate mark discounts of $12.3 million and $6.0 million, respectively.

Schedule of Loans Purchased and Sold by Portfolio Segment

Loans purchased and sold by portfolio segment, including participation interests, for the three and six months ended were as follows:


	Three Months Ended March 31,						Six Months Ended March 31,
(Dollars in Thousands)	2020		2019		2020		2019
Loans Purchased
Loans held for sale:
Total National Lending	$	—	$	5,940	$	—	$	5,940

Loans held for investment:
Total National Lending	89,424		10,621		103,888		125,591
Total Community Banking	9,440		7,432		13,789		18,513
Total purchases	$	98,864	$	23,933	$	117,677	$	150,044
Loans Sold
Loans held for sale:
Total National Lending	$	17,255	$	28,051	$	160,290	$	34,904
Total Community Banking	271,681		—		271,681		—
Loans held for investment:

Total Community Banking	—		10,479		3,099		10,857
Total sales	$	288,936	$	38,530	$	435,070	$	45,761

Sales-type Lease, Lease Income

The net investment in direct financing and sales-type leases was comprised of the following:


(Dollars in Thousands)	March 31, 2020		September 30, 2019
Carrying Amount	$	255,005	$	191,733
Unguaranteed residual assets	16,490		13,353
Unamortized initial direct costs	1,769		1,790
Unearned income	(32,707)		(27,171)
Total net investment in direct financing and sales-type leases	$	240,557	$	179,705

Operating Lease, Lease Income

The components of total lease income were as follows:


	March 31, 2020
(Dollars in Thousands)	Three Months Ended		Six Months Ended
Interest income - loans and leases
Interest income on net investments in direct financing and sales-type leases	$	4,375	$	8,462

Leasing and equipment finance noninterest income
Lease income from operating lease payments	11,263		22,466
Profit (loss) recorded on commencement date on sales-type leases	16		487
Other⁽¹⁾	1,831		2,581
Total leasing and equipment finance noninterest income	13,110		25,534
Total lease income	$	17,485	$	33,996

⁽¹⁾ Other leasing and equipment finance noninterest income consists of gains (losses) on sales of leased equipment, fees and service charges on leases and gains (losses) on sales of leases.

Sales-type and Direct Financing Leases, Lease Receivable, Maturity

Undiscounted future minimum lease payments receivable for direct financing and sales-type leases and a reconciliation to the carrying amount recorded were as follows:


(Dollars in Thousands)
Remaining in 2020	$	46,751
2021	81,458
2022	61,177
2023	37,755
2024	20,933
Thereafter	6,931
Equipment under leases not yet commenced	—
Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases	255,005
Third-party residual value guarantees	—
Total carrying amount of direct financing and sales-type leases	$	255,005

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

Activity in the allowance for loan and lease losses and balances of loans and leases by portfolio segment for each of the three and six months ended was as follows:


	Three Months Ended March 31, 2020
(Dollars in Thousands)	Beginning balance		Provision (recovery) for loan and lease losses		Charge-offs		Recoveries		Ending balance
Allowance for loan and lease losses:
National Lending
Term lending	$	6,750	$	5,679	$	(877)	$	95	$	11,647
Asset based lending	1,995		803		—		28		2,826
Factoring	3,548		1,231		(345)		10		4,444
Lease financing	1,695		1,043		(152)		97		2,683
Insurance premium finance	970		1,935		(789)		26		2,142
SBA/USDA	765		910		(117)		—		1,558
Other commercial finance	160		392		—		—		552
Commercial finance	15,883		11,993		(2,280)		256		25,852
Consumer credit products	1,107		(25)		—		—		1,082
Other consumer finance	4,889		(1,308)		(907)		740		3,414
Consumer finance	5,996		(1,333)		(907)		740		4,496
Tax services	1,650		19,596		—		74		21,320
Warehouse finance	269		65		—		—		334
Total National Lending	23,798		30,321		(3,187)		1,070		52,002
Community Banking
Commercial real estate and operating	4,665		5,404		—		—		10,069
Consumer one-to-four family real estate and other	1,031		1,319		—		—		2,350
Agricultural real estate and operating	682		252		—		—		934
Total Community Banking	6,378		6,975		—		—		13,353
Total	$	30,176	$	37,296	$	(3,187)	$	1,070	$	65,355


	Six Months Ended March 31, 2020
(Dollars in Thousands)	Beginning balance		Provision (recovery) for loan and lease losses		Charge-offs		Recoveries		Ending balance
Allowance for loan and lease losses:
National Lending
Term lending	$	5,533	$	9,081	$	(3,172)	$	205	$	11,647
Asset based lending	2,437		342		—		47		2,826
Factoring	3,261		1,489		(735)		429		4,444
Lease financing	1,275		1,546		(367)		229		2,683
Insurance premium finance	1,024		2,076		(1,074)		116		2,142
SBA/USDA	383		1,292		(117)		—		1,558
Other commercial finance	683		(131)		—		—		552
Commercial finance	14,596		15,695		(5,465)		1,026		25,852
Consumer credit products	1,044		38		—		—		1,082
Other consumer finance	5,118		(833)		(1,640)		769		3,414
Consumer finance	6,162		(795)		(1,640)		769		4,496
Tax services	—		20,507		—		813		21,320
Warehouse finance	263		71		—		—		334
Total National Lending	21,021		35,478		(7,105)		2,608		52,002
Community Banking
Commercial real estate and operating	6,208		3,861		—		—		10,069
Consumer one-to-four family real estate and other	1,053		1,297		—		—		2,350
Agricultural real estate and operating	867		67		—		—		934
Total Community Banking	8,128		5,225		—		—		13,353
Total	$	29,149	$	40,703	$	(7,105)	$	2,608	$	65,355


	Three Months Ended March 31, 2019
(Dollars in Thousands)	Beginning balance		Provision (recovery) for loan and lease losses		Charge-offs		Recoveries		Ending balance
Allowance for loan and lease losses:
National Lending
Term lending	$	1,835	$	1,654	$	(453)	$	85	$	3,121
Asset based lending	775		634		—		1		1,410
Factoring	1,062		1,799		(1,125)		25		1,761
Lease financing	539		748		(591)		237		933
Insurance premium finance	972		1,797		(1,877)		27		919
SBA/USDA	253		221		—		—		474
Other commercial finance	291		234		—		—		525
Commercial finance	5,727		7,087		(4,046)		375		9,143
Consumer credit products	1,151		163		—		—		1,314
Other consumer finance	4,222		3,336		(2,456)		28		5,130
Consumer finance	5,373		3,499		(2,456)		28		6,444
Tax services	1,546		22,473		(1)		84		24,102
Warehouse finance	176		9		—		—		185
Total National Lending	12,822		33,068		(6,503)		487		39,874
Community Banking
Commercial real estate and operating	6,570		103		—		—		6,673
Consumer one-to-four family real estate and other	719		259		(20)		—		958
Agricultural real estate and operating	1,179		(112)		—		100		1,167
Total Community Banking	8,468		250		(20)		100		8,798
Total	$	21,290	$	33,318	$	(6,523)	$	587	$	48,672


	Six Months Ended March 31, 2019
(Dollars in Thousands)	Beginning balance		Provision (recovery) for loan and lease losses		Charge-offs		Recoveries		Ending balance
Allowance for loan and lease losses:
National Lending
Term lending	$	89	$	2,364	$	(781)	$	1,449	$	3,121
Asset based lending	47		1,358		—		5		1,410
Factoring	64		3,022		(1,375)		50		1,761
Lease financing	30		1,348		(943)		498		933
Insurance premium finance	1,031		1,890		(2,085)		83		919
SBA/USDA	13		461		—		—		474
Other commercial finance	28		497		—		—		525
Commercial finance	1,302		10,940		(5,184)		2,085		9,143
Consumer credit products	785		529		—		—		1,314
Other consumer finance	2,820		6,359		(4,079)		30		5,130
Consumer finance	3,605		6,888		(4,079)		30		6,444
Tax services	—		23,969		(43)		176		24,102
Warehouse finance	65		461,000		—		—		185
Total National Lending	4,972		41,917		(9,306)		2,291		39,874
Community Banking
Commercial real estate and operating	6,220		453		—		—		6,673
Consumer one-to-four family real estate and other	632		346		(20)		—		958
Agricultural real estate and operating	1,216		(299)		—		250		1,167
Total Community Banking	8,068		500		(20)		250		8,798
Total	$	13,040	$	42,417	$	(9,326)	$	2,541	$	48,672

The following tables provide details regarding the allowance for loan and lease losses and balance by type of allowance:


	Allowance										Loans and Leases
Recorded Investment	Ending balance: individually evaluated for impairment		Ending balance: collectively evaluated for impairment		Total		Ending balance: individually evaluated for impairment		Ending balance: collectively evaluated for impairment		Total
As of March 31, 2020	(Dollars in Thousands)
National Lending
Term lending	$	1,883	$	9,764	$	11,647	$	27,538	$	698,043	$	725,581
Asset based lending	—		2,826		2,826		—		250,211		250,211
Factoring	561		3,883		4,444		5,989		279,506		285,495
Lease financing	395		2,288		2,683		2,072		236,716		238,788
Insurance premium finance	—		2,142		2,142		—		332,800		332,800
SBA/USDA	1,164		394		1,558		3,553		88,447		92,000
Other commercial finance	—		552		552		—		101,472		101,472
Commercial finance	4,003		21,849		25,852		39,152		1,987,195		2,026,347
Consumer credit products	—		1,082		1,082		—		113,544		113,544
Other consumer finance	—		3,414		3,414		1,910		142,985		144,895
Consumer finance	—		4,496		4,496		1,910		256,529		258,439
Tax services	—		21,320		21,320		—		95,936		95,936
Warehouse finance	—		334		334		—		333,829		333,829
Total National Lending	4,003		47,999		52,002		41,062		2,673,489		2,714,551
Community Banking
Commercial real estate and operating	55		10,014		10,069		399		654,030		654,429
Consumer one-to-four family real estate and other	—		2,350		2,350		108		204,938		205,046
Agricultural real estate and operating	—		934		934		2,437		34,322		36,759
Total Community Banking	55		13,298		13,353		2,944		893,290		896,234
Total	$	4,058	$	61,297	$	65,355	$	44,006	$	3,566,779	$	3,610,785


	Allowance										Loans and Leases
Recorded Investment	Ending balance: individually evaluated for impairment		Ending balance: collectively evaluated for impairment		Total		Ending balance: individually evaluated for impairment		Ending balance: collectively evaluated for impairment		Total
As of September 30, 2019	(Dollars in Thousands)
National Lending
Term lending	$	450	$	5,083	$	5,533	$	19,568	$	622,174	$	641,742
Asset based lending	—		2,437		2,437		378		250,087		250,465
Factoring	1,262		1,999		3,261		3,824		292,683		296,507
Lease financing	112		1,163		1,275		1,213		176,702		177,915
Insurance premium finance	—		1,024		1,024		—		361,105		361,105
SBA/USDA	51		332		383		3,841		84,990		88,831
Other commercial finance	—		683		683		—		99,665		99,665
Commercial finance	1,875		12,721		14,596		28,824		1,887,406		1,916,230
Consumer credit products	—		1,044		1,044		—		106,794		106,794
Other consumer finance	—		5,118		5,118		1,472		159,932		161,404
Consumer finance	—		6,162		6,162		1,472		266,726		268,198
Tax services	—		—		—		—		2,240		2,240
Warehouse finance	—		263		263		—		262,924		262,924
Total National Lending	1,875		19,146		21,021		30,296		2,419,296		2,449,592
Community Banking
Commercial real estate and operating	—		6,208		6,208		258		883,674		883,932
Consumer one-to-four family real estate and other	—		1,053		1,053		100		259,325		259,425
Agricultural real estate and operating	—		867		867		2,985		55,479		58,464
Total Community Banking	—		8,128		8,128		3,343		1,198,478		1,201,821
Total	$	1,875	$	27,274	$	29,149	$	33,639	$	3,617,774	$	3,651,413

Asset Classification by Credit Quality Indicators of Loans and Leases

The asset classifications of loans and leases were as follows:


Asset Classification	Pass		Watch		Special Mention		Substandard		Doubtful		Total
As of March 31, 2020	(Dollars in Thousands)
National Lending
Term lending	$	656,943	$	39,678	$	1,422	$	27,538	$	—	$	725,581
Asset based lending	153,887		82,771		13,553		—		—		250,211
Factoring	233,244		40,333		5,929		5,989		—		285,495
Lease financing	231,025		4,809		883		1,762		309		238,788
Insurance premium finance	329,595		1,608		681		716		200		332,800
SBA/USDA	79,756		1,874		6,816		3,554		—		92,000
Other commercial finance	100,699		773		—		—		—		101,472
Commercial finance	1,785,149		171,846		29,284		39,559		509		2,026,347
Warehouse finance	333,829		—		—		—		—		333,829
Total National Lending	2,118,978		171,846		29,284		39,559		509		2,360,176
Community Banking
Commercial real estate and operating	645,407		698		4,172		4,152		—		654,429
Consumer one-to-four family real estate and other	203,814		313		725		194		—		205,046
Agricultural real estate and operating	24,677		—		2,816		9,266		—		36,759
Total Community Banking	873,898		1,011		7,713		13,612		—		896,234
Total loans and leases	$	2,992,876	$	172,857	$	36,997	$	53,171	$	509	$	3,256,410


Asset Classification	Pass		Watch		Special Mention		Substandard		Doubtful		Total
As of September 30, 2019	(Dollars in Thousands)
National Lending
Term lending	$	585,382	$	—	$	36,792	$	19,024	$	544	$	641,742
Asset based lending	192,427		—		57,660		378		—		250,465
Factoring	256,048		—		36,635		3,824		—		296,507
Lease financing	171,785		—		4,917		1,213		—		177,915
Insurance premium finance	361,105		—		—		—		—		361,105
SBA/USDA	76,609		—		8,381		3,841		—		88,831
Other commercial finance	99,057		—		608		—		—		99,665
Commercial finance	1,742,413		—		144,993		28,280		544		1,916,230




Warehouse finance	262,924		—		—		—		—		262,924
Total National Lending	2,005,337		—		144,993		28,280		544		2,179,154
Community Banking
Commercial real estate and operating	875,933		1,494		2,884		3,621		—		883,932
Consumer one-to-four family real estate and other	257,575		946		708		196		—		259,425
Agricultural real estate and operating	39,409		4,631		5,876		8,548		—		58,464
Total Community Banking	1,172,917		7,071		9,468		12,365		—		1,201,821
Total loans and leases	$	3,178,254	$	7,071	$	154,461	$	40,645	$	544	$	3,380,975

Past Due Loans and Leases

Past due loans and leases were as follows:


	Accruing and Nonaccruing Loans and Leases																		Nonperforming Loans and Leases
(Dollars in Thousands)	30-59 Days Past Due		60-89 Days Past Due		> 89 Days Past Due		Total Past Due		Current		Total Loans and Leases Receivable		> 89 Days Past Due and Accruing		Non-accrual balance		Total
As of March 31, 2020
Loans held for sale	$	—	$	—	$	—	$	—	$	13,610	$	13,610	$	—	$	—	$	—

National Lending
Term lending	21,532		3,301		12,723		37,556		688,025		725,581		4,068		12,280		16,348
Asset based lending	—		—		—		—		250,211		250,211		—		—		—
Factoring	—		—		—		—		285,495		285,495		—		466		466
Lease financing	10,979		827		2,038		13,844		224,944		238,788		1,344		693		2,037
Insurance premium finance	3,299		657		3,109		7,065		325,735		332,800		3,109		—		3,109
SBA/USDA	—		2,702		851		3,553		88,447		92,000		851		2,585		3,436
Other commercial finance	—		—		—		—		101,472		101,472		—		—		—
Commercial finance	35,810		7,487		18,721		62,018		1,964,329		2,026,347		9,372		16,024		25,396
Consumer credit products	1,117		521		440		2,078		111,466		113,544		440		—		440
Other consumer finance	664		557		905		2,126		142,769		144,895		905		—		905
Consumer finance	1,781		1,078		1,345		4,204		254,235		258,439		1,345		—		1,345
Tax services	668		—		—		668		95,268		95,936		—		—		—
Warehouse finance	—		—		—		—		333,829		333,829		—		—		—
Total National Lending	38,259		8,565		20,066		66,890		2,647,661		2,714,551		10,717		16,024		26,741
Community Banking
Commercial real estate and operating	561		—		259		820		653,609		654,429		259		—		259
Consumer one-to-four family real estate and other	144		—		49		193		204,853		205,046		—		49		49
Agricultural real estate and operating	307		2,735		4,415		7,457		29,302		36,759		2,646		1,769		4,415
Total Community Banking	1,012		2,735		4,723		8,470		887,764		896,234		2,905		1,818		4,723
Total loans and leases held for investment	39,271		11,300		24,789		75,360		3,535,425		3,610,785		13,622		17,842		31,464

Total loans and leases	$	39,271	$	11,300	$	24,789	$	75,360	$	3,549,035	$	3,624,395	$	13,622	$	17,842	$	31,464


	Accruing and Nonaccruing Loans and Leases																		Nonperforming Loans and Leases
(Dollars in Thousands)	30-59 Days Past Due		60-89 Days Past Due		> 89 Days Past Due		Total Past Due		Current		Total Loans and Leases Receivable		> 89 Days Past Due and Accruing		Non-accrual balance		Total
As of September 30, 2019
Loans held for sale	$	1,122	$	755	$	964	$	2,841	$	145,936	$	148,777	$	964	$	—	$	964

National Lending
Term lending	2,162		910		14,098		17,170		624,572		641,742		2,241		12,146		14,387
Asset based lending	—		—		—		—		250,465		250,465		—		—		—
Factoring	—		—		—		—		296,507		296,507		—		1,669		1,669
Lease financing	1,160		1,134		1,736		4,030		173,885		177,915		1,530		308		1,838
Insurance premium finance	1,999		2,881		3,807		8,687		352,418		361,105		3,807		—		3,807
SBA/USDA	83		—		255		338		88,493		88,831		—		255		255
Other commercial finance	—		—		—		—		99,665		99,665		—		—		—
Commercial finance	5,404		4,925		19,896		30,225		1,886,005		1,916,230		7,578		14,378		21,956
Consumer credit products	627		557		239		1,423		105,371		106,794		239		—		239
Other consumer finance	932		1,005		1,078		3,015		158,389		161,404		1,078		—		1,078
Consumer finance	1,559		1,562		1,317		4,438		263,760		268,198		1,317		—		1,317
Tax services	—		—		2,240		2,240		—		2,240		2,240		—		2,240
Warehouse finance	—		—		—		—		262,924		262,924		—		—		—
Total National Lending	6,963		6,487		23,453		36,903		2,412,689		2,449,592		11,135		14,378		25,513
Community Banking
Commercial real estate and operating	565		—		—		565		883,367		883,932		—		—		—
Consumer one-to-four family real estate and other	458		—		9		467		258,958		259,425		—		44		44
Agricultural real estate and operating	49		—		—		49		58,415		58,464		—		—		—
Total Community Banking	1,072		—		9		1,081		1,200,740		1,201,821		—		44		44
Total loans and leases held for investment	8,035		6,487		23,462		37,984		3,613,429		3,651,413		11,135		14,422		25,557

Total loans and leases	$	9,157	$	7,242	$	24,426	$	40,825	$	3,759,365	$	3,800,190	$	12,099	$	14,422	$	26,521

Impaired Loans and Leases

Impaired loans and leases were as follows:


As of March 31, 2020	Recorded Balance		Unpaid Principal Balance		Specific Allowance
Loans and leases without a specific valuation allowance	(Dollars in Thousands)
National Lending
Term lending	$	15,074	$	17,849	$	—

Factoring	5,332		6,407		—
Lease financing	1,254		1,254		—



Commercial finance	21,660		25,510		—

Other consumer finance	1,910		1,995		—
Consumer finance	1,910		1,995		—


Total National Lending	23,570		27,505		—
Community Banking
Commercial real estate and operating	259		259		—
Consumer one-to-four family real estate and other	108		108		—
Agricultural real estate and operating	2,437		2,437		—
Total Community Banking	2,804		2,804		—
Total	$	26,374	$	30,309	$	—
Loans and leases with a specific valuation allowance
National Lending
Term lending	$	12,464	$	12,476	$	1,883

Factoring	657		657		561
Lease financing	818		818		395

SBA/USDA	3,553		3,553		1,164

Commercial finance	17,492		17,504		4,003





Total National Lending	17,492		17,504		4,003
Community Banking
Commercial real estate and operating	140		140		55


Total Community Banking Loans	140		140		55
Total	$	17,632	$	17,644	$	4,058


As of September 30, 2019	Recorded Balance		Unpaid Principal Balance		Specific Allowance
Loans and leases without a specific valuation allowance	(Dollars in Thousands)
National Lending
Term lending	$	12,644	$	13,944	$	—
Asset based lending	378		378		—
Factoring	1,563		2,638		—
Lease financing	1,062		1,062		—

SBA/USDA	2,595		2,595		—

Commercial finance	18,242		20,617		—

Other consumer finance	1,472		1,539		—
Consumer finance	1,472		1,539		—


Total National Lending	19,714		22,156		—
Community Banking
Commercial real estate and operating	258		258		—
Consumer one-to-four family real estate and other	100		100		—
Agricultural real estate and operating	2,985		2,985		—
Total Community Banking	3,343		3,343		—
Total	$	23,057	$	25,499	$	—
Loans and leases with a specific valuation allowance
National Lending
Term lending	$	6,924	$	6,951	$	450

Factoring	2,261		3,601		1,262
Lease financing	151		151		112

SBA/USDA	1,246		1,246		51

Commercial finance	10,582		11,949		1,875





Total National Lending	10,582		11,949		1,875





Total	$	10,582	$	11,949	$	1,875

The following table provides the average recorded investment in impaired loans and leases for the three and six months ended:


	Three Months Ended March 31,
	2020						2019
(Dollars in Thousands)	Average Recorded Investment		Recognized Interest Income		Average Recorded Investment		Recognized Interest Income
National Lending
Term lending	$	26,454	$	46	$	4,388	$	95
Asset based lending	350		—		1,022		—
Factoring	4,596		—		3,131		—
Lease financing	2,154		12		2,259		7

SBA/USDA	3,640		—		—		—

Commercial finance	37,194		58		10,800		102

Other consumer finance	1,775		39		1,232		10
Consumer finance	1,775		39		1,232		10


Total National Lending	38,970		97		12,032		112
Community Banking
Commercial real estate and operating	682		12		268		—
Consumer one-to-four family real estate and other	82		1		137		—
Agricultural real estate and operating	2,674		(186)		1,414		10
Total Community Banking	3,438		(173)		1,819		10
Total loans and leases	$	42,408	$	(76)	$	13,851	$	122


	Six Months Ended March 31,
	2020						2019
(Dollars in Thousands)	Average Recorded Investment		Recognized Interest Income		Average Recorded Investment		Recognized Interest Income
National Lending
Term lending	$	22,995	$	120	$	—	$	174
Asset based lending	389		—		2,648		—
Factoring	4,223		—		2,956		5
Lease financing	2,920		12		5,842		17

SBA/USDA	3,714		—		—		—

Commercial finance	34,241		132		11,446		196

Other consumer finance	1,663		73		1,227		10
Consumer finance	1,663		73		1,227		10


Total National Lending	35,904		205		12,673		206
Community Banking
Commercial real estate and operating	564		25		336		4
Consumer one-to-four family real estate and other	85		9		138		2
Agricultural real estate and operating	2,798		(144)		1,443		35
Total Community Banking	3,447		(110)		1,917		41
Total loans and leases	$	39,351	$	95	$	14,590	$	247

EARNINGS PER COMMON SHARE (Tables)

6 Months Ended

Mar. 31, 2020

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 is presented below.


	Three Months Ended March 31,
(Dollars in Thousands, Except Share and Per Share Data)	2020		2019
Basic income per common share:
Net income attributable to Meta Financial Group, Inc.	$	52,304	$	32,120
Weighted average common shares outstanding	35,948,799		39,429,595
Basic income per common share	$	1.45	$	0.81

Diluted income per common share:
Net income attributable to Meta Financial Group, Inc.	$	52,304	$	32,120
Weighted average common shares outstanding	35,948,799		39,429,595
Outstanding options - based upon the two-class method	21,497		67,237
Weighted average diluted common shares outstanding	35,970,296		39,496,832
Diluted income per common share	$	1.45	$	0.81


	Six Months Ended March 31,
(Dollars in Thousands, Except Share and Per Share Data)	2020		2019
Basic income per common share:
Net income attributable to Meta Financial Group, Inc.	$	73,372	$	47,518
Weighted average common shares outstanding	36,691,705		39,381,682
Basic income per common share	$	2.00	$	1.21

Diluted income per common share:
Net income attributable to Meta Financial Group, Inc.	$	73,372	$	47,518
Weighted average common shares outstanding	36,691,705		39,381,682
Outstanding options - based upon the two-class method	21,634		68,581
Weighted average diluted common shares outstanding	36,713,339		39,450,263
Diluted income per common share	$	2.00	$	1.20

RENTAL EQUIPMENT, NET (Tables)

6 Months Ended

Mar. 31, 2020

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

Rental equipment consists of the following:


(Dollars in Thousands)	March 31, 2020		September 30, 2019
Computers and IT networking equipment	$	28,335	$	37,352
Motor vehicles and other	104,462		98,149
Office furniture and equipment	2,789		2,875
Solar panels and equipment	117,922		116,505
Total	253,508		254,881

Accumulated depreciation	(54,441)		(46,344)
Unamortized initial direct costs	1,770		—
Net book value	$	200,837	$	208,537

Schedule of Future Minimum Rental Payments for Operating Leases

Undiscounted future minimum lease payments expected to be received for operating leases were as follows:


(Dollars in Thousands)
Remaining in 2020	$	17,165
2021	30,130
2022	23,585
2023	19,307
2024	13,486
Thereafter	25,605
Total undiscounted future minimum lease payments receivable for operating leases	$	129,278

Undiscounted future minimum operating lease payments and a reconciliation to the amount recorded as operating lease liabilities were as follows:


(Dollars in Thousands)
Remaining in 2020	$	1,843
2021	3,742
2022	3,480
2023	2,799
2024	2,808
Thereafter	18,520
Total undiscounted future minimum lease payments	33,192
Discount	(4,557)
Total operating lease liabilities	$	28,635

FORECLOSURED REAL ESTATE AND REPOSSESSED ASSETS (Tables)

6 Months Ended

Mar. 31, 2020

Real Estate [Abstract]

Schedule of Foreclosed Real Estate and Repossessed Assets

The following table provides an analysis of changes in foreclosed real estate and repossessed assets:


	Six Months Ended March 31,
(Dollars in Thousands)	2020		2019
Balance, beginning of period	$	29,494	$	31,638
Additions	5,983		—
Reductions:
Write-downs	104		200
Net proceeds from sale	23,085		1,905
Gain (loss) on sale	(5,039)		15
Total reductions	28,228		2,090
Balance, ending of period	$	7,249	$	29,548

Schedule of Other Real Estate

The following table is a summary of the sale transaction, as reflected in the Company's financial statements:


(Dollars in Thousands)	March 31, 2020
Purchase price	$	23,083
Carrying value of OREO	28,122
Loss on sale	(5,039)
Deferred income recognized	1,096
Net impact	$	(3,943)

GOODWILL AND INTANGIBLE ASSETS (Tables)

6 Months Ended

Mar. 31, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The changes in the carrying amount of the Company’s goodwill and intangible assets for the six months ended March 31, 2020 and 2019 were as follows:


(Dollars in Thousands)	Consumer		Commercial		Corporate Services/Other		Total
Goodwill
September 30, 2019	$	87,145	$	222,360	$	—	$	309,505
Acquisitions	—		—		—		—
Impairment	—		—		—		—
March 31, 2020	$	87,145	$	222,360	$	—	$	309,505

September 30, 2018	$	87,145	$	216,125	$	—	$	303,270
Acquisitions	—		—		—		—
Measurement Period Adjustments⁽¹⁾	—		4,194		—		4,194
Impairment	—		—		—		—
March 31, 2019	$	87,145	$	220,319	$	—	$	307,464

⁽¹⁾ The Company recognized measurement period adjustments on provisional goodwill during the fiscal 2019 second quarter related to the Crestmark acquisition.

Schedule of Finite-Lived Intangible Assets


(Dollars in Thousands)	Trademark⁽¹⁾		Non-Compete⁽²⁾		Customer Relationships⁽³⁾		All Others⁽⁴⁾		Total
Intangible Assets
Balance as of September 30, 2019	$	11,959	$	827	$	33,207	$	6,817	$	52,810
Acquisitions during the period	—		—		—		33		33
Amortization during the period	(528)		(212)		(4,997)		(340)		(6,077)

Balance as of March 31, 2020	$	11,431	$	615	$	28,210	$	6,510	$	46,766

Gross carrying amount	$	14,624	$	2,480	$	82,088	$	10,736	$	109,928
Accumulated amortization	(3,193)		(1,865)		(43,630)		(3,567)		(52,255)
Accumulated impairment	—		—		(10,248)		(659)		(10,907)
Balance as of March 31, 2020	$	11,431	$	615	$	28,210	$	6,510	$	46,766

⁽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.


(Dollars in Thousands)	Trademark⁽¹⁾		Non-Compete⁽²⁾		Customer Relationships⁽³⁾		All Others⁽⁴⁾		Total
Intangible Assets
Balance as of September 30, 2018	$	12,987	$	1,297	$	48,455	$	7,980	$	70,719
Acquisitions during the period	—		—		—		78		78
Amortization during the period	(514)		(235)		(8,742)		(487)		(9,978)
Write-offs during the period	—		—		—		(313)		(313)
Balance as of March 31, 2019	$	12,473	$	1,062	$	39,713	$	7,258	$	60,506

Gross carrying amount	$	14,624	$	2,480	$	82,088	$	10,667	$	109,859
Accumulated amortization	(2,151)		(1,418)		(32,127)		(2,750)		(38,446)
Accumulated impairment	—		—		(10,248)		(659)		(10,907)
Balance as of March 31, 2019	$	12,473	$	1,062	$	39,713	$	7,258	$	60,506

⁽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.

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

Estimated amortization expense of intangible assets in the remaining six months of fiscal 2020 and subsequent fiscal years at March 31, 2020 was as follows:


(Dollars in Thousands)
Remaining in 2020	$	4,919
2021	8,545
2022	6,419
2023	5,101
2024	4,383
2025	3,827
Thereafter	13,572
Total anticipated intangible amortization	$	46,766

OPERATING LEASE RIGHT OF USE ASETS AND LIABILITIES (Tables)

6 Months Ended

Mar. 31, 2020

Leases [Abstract]

Schedule of Future Minimum Rental Payments for Operating Leases

Undiscounted future minimum lease payments expected to be received for operating leases were as follows:


(Dollars in Thousands)
Remaining in 2020	$	17,165
2021	30,130
2022	23,585
2023	19,307
2024	13,486
Thereafter	25,605
Total undiscounted future minimum lease payments receivable for operating leases	$	129,278

Undiscounted future minimum operating lease payments and a reconciliation to the amount recorded as operating lease liabilities were as follows:


(Dollars in Thousands)
Remaining in 2020	$	1,843
2021	3,742
2022	3,480
2023	2,799
2024	2,808
Thereafter	18,520
Total undiscounted future minimum lease payments	33,192
Discount	(4,557)
Total operating lease liabilities	$	28,635

Lessee, Operating Lease, Disclosure

The weighted-average discount rate and remaining lease term for operating leases were as follows:


	March 31, 2020
Weighted-average discount rate	2.34	%
Weighted-average remaining lease term (years)	11.7

The components of total lease costs for operating leases, included in occupancy and equipment noninterest expense, were as follows:


(Dollars in Thousands)	Six Months Ended March 31, 2020
Lease expense	$	1,613
Short-term and variable lease cost	334
Sublease income	(364)
Total lease cost for operating leases	$	1,583

STOCK COMPENSATION (Tables)

6 Months Ended

Mar. 31, 2020

Share-based Payment Arrangement [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 six months ended March 31, 2020:


(Dollars in Thousands, Except Per Share Data)	Number of Shares	Weighted Average Exercise Price		Weighted Average Remaining Contractual Term (Yrs)	Aggregate Intrinsic Value
Options outstanding, September 30, 2019	59,835	$	8.06	1.54	$	1,469
Granted	—	—		—	—
Exercised	(29,922)	6.86		1.29	749
Forfeited or expired	—	—		—	—
Options outstanding, March 31, 2020	29,913	$	9.27	0.78	$	372

Options exercisable, March 31, 2020	29,913	$	9.27	0.78	$	372

Schedule of Nonvested Share Activity


(Dollars in Thousands, Except Per Share Data)	Number of Shares	Weighted Average Fair Value at Grant
Nonvested shares outstanding, September 30, 2019	926,122	$	29.54
Granted	179,372	33.29
Vested	(272,859)	30.08
Forfeited or expired	(9,584)	31.48
Nonvested shares outstanding, March 31, 2020	823,051	$	30.15

INCOME TAXES (Tables)

6 Months Ended

Mar. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation

The table below compares the income tax expense components for the periods presented.


	Six Months Ended March 31,
(Dollars in Thousands)	2020			2019
Provision at statutory rate	$	16,730		$	9,541
Tax-exempt income	(591)			(1,824)
State income taxes	3,682			2,143
Interim period effective rate adjustment	(3,321)			(3,968)
Tax credit investments, net - federal	(9,536)			(9,568)
Research tax credit	(1,709)			—
IRC 162(m) nondeductible compensation	1,019			1,561
Other, net	23			29
Income tax expense (benefit)	$	6,297		$	(2,086)
Effective tax rate	7.66		%	(4.40)		%

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)

6 Months Ended

Mar. 31, 2020

Revenue from Contract with Customer [Abstract]

Schedule of Revenue by Major Customers by Reporting Segments

The table below presents the Company’s revenue by operating segment. For additional descriptions of the Company’s operating segments, including additional financial information and the underlying management accounting process, see Note 17. Segment Reporting to the Condensed Consolidated Financial Statements.


(Dollars in Thousands)	Consumer						Commercial						Corporate Services/Other					Consolidated Company
Three Months Ended March 31,	2020		2019		2020		2019		2020		2019			2020		2019
Net interest income⁽¹⁾	$	20,165	$	19,829	$	37,026	$	37,965	$	10,546	$	13,556		$	67,737	$	71,350
Noninterest income:
Refund transfer product fees	28,939		31,601		—		—		—		—			28,939		31,601
Tax advance product fees⁽¹⁾	29,536		33,038		—		—		—		—			29,536		33,038
Payment card and deposit fees	23,156		24,671		—		—		—		—			23,156		24,671
Other bank and deposit fees	—		—		268		283		113		191			381		474
Rental income⁽¹⁾	5		—		11,094		9,890		1		—			11,100		9,890
Gain on sale of securities available-for-sale, net⁽¹⁾	—		—		—		—		—		231			—		231
Gain on divestitures⁽¹⁾	—		—		—		—		19,275		—			19,275		—
(Loss) gain on sale of other⁽¹⁾	(259)		58		2,579		2,151		5		21			2,325		2,230
Other income⁽¹⁾	1,831		389		1,582		1,331		2,388		1,170			5,801		2,890
Total noninterest income	83,208		89,757		15,523		13,655		21,782		1,613			120,513		105,025
Revenue	$	103,373	$	109,586	$	52,549	$	51,620	$	32,328	$	15,169		$	188,250	$	176,375

⁽¹⁾These revenues are not within the scope of Topic 606. Additional details are included in other footnotes to the accompanying financial statements. The scope of Topic 606 explicitly excludes net interest income as well as many other revenues for financial assets and liabilities, including loans, leases, and securities.



(Dollars in Thousands)	Consumer						Commercial						Corporate Services/Other					Consolidated Company
Six Months Ended March 31,	2020		2019		2020		2019		2020		2019			2020		2019
Net interest income⁽¹⁾	$	40,177	$	33,503	$	76,762	$	73,916	$	15,449	$	24,203		$	132,388	$	131,622
Noninterest income:
Refund transfer product fees	29,131		31,862		—		—		—		—			29,131		31,862
Tax advance product fees⁽¹⁾	31,812		34,723		—		—		—		—			31,812		34,723
Payment card and deposit fees	44,655		45,477		—		—		—		—			44,655		45,477
Other bank and deposit fees	—		—		546		576		322		381			868		957
Rental income⁽¹⁾	9		—		22,128		20,780		1,314		—			23,451		20,780
Gain on sale of securities available-for-sale, net⁽¹⁾	—		—		—		—		—		209			—		209
Gain on divestitures⁽¹⁾	—		—		—		—		19,275		—			19,275		—
(Loss) gain on sale of other⁽¹⁾	(19)		58		4,917		3,376		(5,142)		62			(244)		3,496
Other income⁽¹⁾	2,384		527		2,911		2,855		3,752		1,890			9,047		5,272
Total noninterest income	107,972		112,648		30,502		27,587		19,521		2,541			157,995		142,776
Revenue	$	148,149	$	146,151	$	107,264	$	101,503	$	34,970	$	26,744		$	290,383	$	274,398

SEGMENT REPORTING (Tables)

6 Months Ended

Mar. 31, 2020

Segment Reporting [Abstract]

Segment Information of Entity

The following tables present segment data for the Company for the three and six months ended:


(Dollars in Thousands)	Consumer		Commercial		Corporate Services/Other		Total
Three Months Ended March 31, 2020


Net interest income	$	20,165	$	37,026	$	10,546	$	67,737
Provision for loan and lease losses	19,635		11,994		5,667		37,296
Noninterest income	83,208		15,523		21,782		120,513
Noninterest expense	30,534		27,361		33,834		91,729
Income (loss) before income tax expense (benefit)	53,204		13,194		(7,173)		59,225

Total assets	722,334		2,529,665		2,591,866		5,843,865
Total goodwill	87,145		222,360		—		309,505
Total deposits	3,078,481		9,214		874,709		3,962,404



(Dollars in Thousands)	Consumer		Commercial		Corporate Services/Other		Total
Six Months Ended March 31, 2020


Net interest income	$	40,177	$	76,762	$	15,449	$	132,388
Provision for loan and lease losses	20,615		15,695		4,393		40,703
Noninterest income	107,972		30,502		19,521		157,995
Noninterest expense	47,317		54,086		66,123		167,526
Income (loss) before income tax expense (benefit)	80,217		37,483		(35,546)		82,154

Total assets	722,334		2,529,665		2,591,866		5,843,865
Total goodwill	87,145		222,360		—		309,505
Total deposits	3,078,481		9,214		874,709		3,962,404


(Dollars in Thousands)	Consumer		Commercial		Corporate Services/Other		Total
Three Months Ended March 31, 2019


Net interest income	$	19,829	$	37,965	$	13,556	$	71,350
Provision for loan and lease losses	22,645		7,086		3,587		33,318
Noninterest income	89,757		13,655		1,613		105,025
Noninterest expense	29,976		37,451		42,827		110,254
Income (loss) before income tax expense (benefit)	56,965		7,083		(31,245)		32,803

Total assets	629,557		2,118,465		3,302,020		6,050,042
Total goodwill	87,145		220,319		—		307,464
Total deposits	3,122,839		9,989		1,837,479		4,970,307



(Dollars in Thousands)	Consumer		Commercial		Corporate Services/Other		Total
Six Months Ended March 31, 2019


Net interest income	$	33,503	$	73,916	$	24,203	$	131,622
Provision for loan losses	24,618		10,940		6,859		42,417
Noninterest income	112,648		27,587		2,541		142,776
Noninterest expense	48,104		67,003		69,442		184,549
Income (loss) before income tax expense (benefit)	73,429		23,560		(49,557)		47,432

Total assets	629,557		2,118,465		3,302,020		6,050,042
Total goodwill	87,145		220,319		—		307,464
Total deposits	3,122,839		9,989		1,837,479		4,970,307

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)

6 Months Ended

Mar. 31, 2020

Fair Value Disclosures [Abstract]

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

The following tables summarize the fair values of debt securities available for sale and equity securities as they are measured at fair value on a recurring basis:


	Fair Value At March 31, 2020
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3
Debt securities AFS
SBA securities	$	173,246	$	—	$	173,246	$	—
Obligations of states and political subdivisions	872		—		872		—
Non-bank qualified obligations of states and political subdivisions	346,170		—		346,170		—
Asset-backed securities	320,237		—		320,237		—
Mortgage-backed securities	355,094		—		355,094		—
Total debt securities AFS	$	1,195,619	$	—	$	1,195,619	$	—
Common equities and mutual funds⁽¹⁾	$	2,899	$	2,899	$	—	$	—
Non-marketable equity securities⁽²⁾	$	2,532	$	—	$	—	$	—

⁽¹⁾Equity securities at fair value are included within other assets on the consolidated statement of financial condition at March 31, 2020 and September 30, 2019.

⁽²⁾Consists of certain non-marketable equity securities that are measured at fair value using net asset value ("NAV") per share (or its equivalent) as a practical expedient and are excluded from the fair value hierarchy.


	Fair Value At September 30, 2019
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3
Debt securities AFS
SBA securities	$	185,982	$	—	$	185,982	$	—
Obligations of states and political subdivisions	874		—		874		—
Non-bank qualified obligations of states and political subdivisions	400,557		—		400,557		—
Asset-backed securities	302,534		—		302,534		—
Mortgage-backed securities	382,546		—		382,546		—
Total debt securities AFS	$	1,272,493	$	—	$	1,272,493	$	—
Common equities and mutual funds⁽¹⁾	$	2,606	$	2,606	$	—	$	—
Non-marketable equity securities⁽²⁾	$	1,669	$	—	$	—	$	—

⁽¹⁾Equity securities at fair value are included within other assets on the consolidated statement of financial condition at March 31, 2020 and September 30, 2019.

⁽²⁾Consists of certain non-marketable equity securities that are measured at fair value using NAV per share (or its equivalent) as a practical expedient and are excluded from the fair value hierarchy.

Assets Measured at Fair Value on Nonrecurring Basis

The following table summarizes the assets of the Company that are measured at fair value in the Condensed Consolidated Statements of Financial Condition on a non-recurring basis:


	Fair Value At March 31, 2020
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3
Impaired loans and leases, net







Commercial finance	$	13,489	$	—	$	—	$	13,489





Total National Lending	13,489		—		—		13,489

Commercial real estate and operating	85		—		—		85

Total Community Banking	85		—		—		85
Total impaired loans and leases, net	13,574		—		—		13,574
Foreclosed assets, net	7,249		—		—		7,249
Total	$	20,823	$	—	$	—	$	20,823


	Fair Value At September 30, 2019
(Dollars in Thousands)	Total		Level 1		Level 2		Level 3
Impaired loans and leases, net






Commercial finance	$	8,707	$	—	$	—	$	8,707





Total National Lending	8,707		—		—		8,707




Total impaired loans and leases, net	8,707		—		—		8,707
Foreclosed assets, net	29,494		—		—		29,494
Total	$	38,201	$	—	$	—	$	38,201

Quantitative Information about Level 3 Fair Value Measurements

Quantitative Information About Level 3 Fair Value Measurements

(Dollars in Thousands)

Fair Value at
March 31, 2020

Fair Value at
September 30, 2019

Valuation
Technique

Unobservable Input

Range of Inputs

Impaired loans and leases, net

$

13,574

8,707

Market approach

Appraised values⁽¹⁾

4% - 10%

Foreclosed assets, net

$

7,249

29,494

Market approach

Appraised values⁽¹⁾

4% - 30%

⁽¹⁾The Company generally relies on external appraisers to develop this information. Management reduced the appraised value by estimating selling costs and other inputs in a range of 4% to 30%.

Carrying Amount and Estimated Fair Value of Financial Instruments

The following tables present the carrying amount and estimated fair value of the financial instruments held by the Company:


	March 31, 2020
(Dollars in Thousands)	Carrying Amount		Estimated Fair Value		Level 1		Level 2		Level 3
Financial assets
Cash and cash equivalents	$	108,733	$	108,733	$	108,733	$	—	$	—
Debt securities available for sale	1,195,619		1,195,619		—		1,195,619		—
Debt securities held to maturity	114,857		114,405		—		114,405		—
Common equities and mutual funds⁽¹⁾	2,899		2,899		2,899		—		—
Non-marketable equity securities⁽¹⁾⁽²⁾	13,032		13,032		—		10,500		—
Loans held for sale	13,610		13,610		—		13,610		—
Loans and leases receivable	3,610,785		3,606,603		—		—		3,606,603
Federal Home Loan Bank stock	29,944		29,944		—		29,944		—
Accrued interest receivable	16,958		16,958		16,958		—		—

Financial liabilities

Deposits	3,962,404		3,966,232		3,363,025		603,207		—
Overnight federal funds purchased	717,000		717,000		717,000		—		—
Federal Home Loan Bank advances	110,000		112,122		—		112,122		—
Other short- and long-term borrowings	101,353		100,826		—		100,826		—
Accrued interest payable	3,607		3,607		3,607		—		—

⁽¹⁾Equity securities at fair value are included within other assets on the consolidated statement of financial condition at March 31, 2020 and September 30, 2019.

⁽²⁾ Includes certain non-marketable equity securities that are measured at fair value using NAV per share (or its equivalent) as a practical expedient and are excluded from the fair value hierarchy.


	September 30, 2019
(Dollars in Thousands)	Carrying Amount		Estimated Fair Value		Level 1		Level 2		Level 3
Financial assets
Cash and cash equivalents	$	126,545	$	126,545	$	126,545	$	—	$	—
Debt securities available for sale	1,272,493		1,272,493		—		1,272,493		—
Debt securities held to maturity	134,764		133,470		—		133,470		—
Common equities and mutual funds(¹⁾	2,606		2,606		2,606		—		—
Non-marketable equity securities⁽¹⁾⁽²⁾	8,169		8,169		—		6,500		—
Loans held for sale	148,777		148,777		—		148,777		—
Loans and leases receivable	3,651,413		3,622,597		—		—		3,622,597
Federal Home Loan Bank stock	30,916		30,916		—		30,916		—
Accrued interest receivable	20,400		20,400		20,400		—		—
Financial liabilities
Deposits	4,337,005		4,338,510		2,920,516		1,417,994		—
Overnight federal funds purchased	642,000		642,000		642,000		—		—
Federal Home Loan Bank advances	110,000		110,691		—		110,691		—
Other short- and long-term borrowings	109,857		113,876		—		113,876		—
Accrued interest payable	9,414		9,414		9,414		—		—

⁽¹⁾Equity securities at fair value are included within other assets on the consolidated statement of financial condition at March 31, 2020 and September 30, 2019.

⁽²⁾ Includes certain non-marketable equity securities that are measured at fair value using NAV per share (or its equivalent) as a practical expedient and are excluded from the fair value hierarchy.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND RECENTLY ADOPTED ACCOUNTING STANDARDS UPDATES ("ASU") (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Oct. 01, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease, Right-of-use asset	$ 27,300
Operating lease, liability	$ 28,635
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease, Right-of-use asset		$ 27,400
Operating lease, liability		$ 28,600

SIGNIFICANT EVENTS (Details) - COVID-19 Pandemic $ in Thousands	1 Months Ended
	May 04, 2020 USD ($) loan	Mar. 31, 2020 USD ($)
Loss Contingencies [Line Items]
Estimate of possible loss		$ 15,800
Subsequent Event [Member]
Loss Contingencies [Line Items]
Paycheck Protection Program, number of loan applications processed \| loan	673
Paycheck Protection Program, loans processed, amount	$ 215,400
Short-term payment deferral modifications	267,900
Short-term payment deferral modifications, interest rate deferral modification	$ 71,900

DIVESTITURE - Summarized Division Results (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019	Feb. 29, 2020
Balance Sheet Disclosures [Abstract]
Gain on sale			$ 19,275	$ 0
Income Statement Disclosures [Abstract]
Net interest income - Retained	$ 67,737	$ 71,350	132,388	131,622
Provision for loan and lease losses, Retained	(37,296)	(33,318)	(40,703)	(42,417)
Noninterest income - Retained	120,513	105,025	157,995	142,776
Noninterest expense - Retained	91,729	110,254	167,526	184,549
Income before income tax expense - Retained	59,225	$ 32,803	82,154	$ 47,432
Community Bank \| Community Bank Sold
Balance Sheet Disclosures [Abstract]
Cash and cash equivalents					$ 2,504
Loans					268,584
Premises, furniture and equipment					4,945
Other assets					1,250
Total assets					277,283
Deposits					290,493
Borrowings					0
Other liabilities					1,720
Total liabilities					292,213
Net assets					(14,930)
Purchase price					$ 4,345
Gain on sale	19,275
Income Statement Disclosures [Abstract]
Net interest income - Sold	1,525		2,512
Provision for loan and lease losses - Sold	0		1,750
Noninterest income - Sold	19,403		19,694
Noninterest expense - Sold	3,039		4,916
Income before income tax expense - Sold	17,889		19,040
Community Bank
Income Statement Disclosures [Abstract]
Net interest income - Retained	7,797		17,393
Net interest income, Sold and Retained, Amount	9,322		19,905
Provision for loan and lease losses, Retained	(6,974)		(6,974)
Provision for loan and lease losses, Sold and Retained, Amount	(6,974)		(5,224)
Noninterest income - Retained	23		(3,484)
Noninterest income, Sold and Retained, Amount	19,426		16,210
Noninterest expense - Retained	866		3,551
Noninterest expense, Sold and Retained, Amount	3,905		8,467
Income before income tax expense - Retained	(20)		3,384
Income before income tax expense - Sold and Retained, Amount	$ 17,869		$ 22,424

DIVESTITURE - Narrative (Details) - Community Bank - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Non-recurring income	$ 19,300
Non-recurring expense		$ 300
Compensation and benefits expense	300	300
Legal and consulting expense	600	600
Disposal Group, Including Discontinued Operation, IT Consulting Expenses	200	200
Disposal Group, Including Discontinued Operation, Consulting Expenses	$ 800	$ 800

SECURITIES - Narrative (Details) - USD ($)	6 Months Ended
SECURITIES - Narrative (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Investments, Debt and Equity Securities [Abstract]
Equity Securities without readily determinable fair value, amount	$ 10,500,000	$ 6,500,000
Federal Home Loan Bank Stock, at cost	29,944,000	$ 30,916,000
Impairment recognized	$ 0

SECURITIES - Available for Sale (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Sep. 30, 2019
Available-for-sale debt securities [Abstract]
Amortized cost	$ 1,192,505	$ 1,263,888
Debt securities available for sale	1,195,619	1,272,493
Amortized Cost
Due in one year or less	1,130	0
Due after one year through five years	12,689	16,749
Due after five years through ten years	45,180	50,263
Due after ten years	790,771	818,206
Total	849,770	885,218
Mortgage-backed securities	342,735	378,670
Fair Value
Due in one year or less	1,138	0
Due after one year through five years	13,067	17,143
Due after five years through ten years	47,086	51,840
Due after ten years	779,234	820,964
Total	840,525	889,947
Mortgage-backed securities	355,094	382,546
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	0	7,438
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	6
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	92,418	111,171
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	767	1,410
Debt Securities, Held-to-maturity, Unrealized Loss Position, Fair Value	92,418	118,609
Debt Securities, Held-to-maturity, Unrealized Loss Position, Accumulated Loss	767	1,416
Small Business Administration Securities
Available-for-sale debt securities [Abstract]
Amortized cost	168,697	182,327
Gross unrealized gains	4,569	3,655
Gross unrealized (losses)	(20)	0
Debt securities available for sale	173,246	185,982
LESS THAN 12 MONTHS, Fair Value	19,536	10,262
LESS THAN 12 MONTHS, Unrealized (Losses)	(20)	0
OVER 12 MONTHS, Fair Value	0	0
OVER 12 MONTHS, Unrealized (Losses)	0	0
TOTAL, Fair Value	19,536	10,262
TOTAL, Unrealized (Losses)	(20)	0
Obligations of States and Political Subdivisions
Available-for-sale debt securities [Abstract]
Amortized cost	858	858
Gross unrealized gains	14	16
Gross unrealized (losses)	0	0
Debt securities available for sale	872	874
Non-bank Qualified Obligations of States and Political Subdivisions
Available-for-sale debt securities [Abstract]
Amortized cost	341,080	396,430
Gross unrealized gains	5,587	5,030
Gross unrealized (losses)	(497)	(903)
Debt securities available for sale	346,170	400,557
LESS THAN 12 MONTHS, Fair Value	27,484	66,326
LESS THAN 12 MONTHS, Unrealized (Losses)	(37)	(177)
OVER 12 MONTHS, Fair Value	46,259	55,428
OVER 12 MONTHS, Unrealized (Losses)	(460)	(726)
TOTAL, Fair Value	73,743	121,754
TOTAL, Unrealized (Losses)	(497)	(903)
Fair Value
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	0	5,967
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	6
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	92,418	109,368
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	767	1,397
Debt Securities, Held-to-maturity, Unrealized Loss Position, Fair Value	92,418	115,335
Debt Securities, Held-to-maturity, Unrealized Loss Position, Accumulated Loss	767	1,403
Asset-backed Securities
Available-for-sale debt securities [Abstract]
Amortized cost	339,135	305,603
Gross unrealized gains	0	262
Gross unrealized (losses)	(18,898)	(3,331)
Debt securities available for sale	320,237	302,534
LESS THAN 12 MONTHS, Fair Value	196,361	158,176
LESS THAN 12 MONTHS, Unrealized (Losses)	(7,499)	(1,823)
OVER 12 MONTHS, Fair Value	123,876	93,259
OVER 12 MONTHS, Unrealized (Losses)	(11,399)	(1,508)
TOTAL, Fair Value	320,237	251,435
TOTAL, Unrealized (Losses)	(18,898)	(3,331)
Mortgage-backed Securities
Available-for-sale debt securities [Abstract]
Amortized cost	342,735	378,670
Gross unrealized gains	12,359	5,731
Gross unrealized (losses)	0	(1,855)
Debt securities available for sale	355,094	382,546
LESS THAN 12 MONTHS, Fair Value		1,713
LESS THAN 12 MONTHS, Unrealized (Losses)		(1)
OVER 12 MONTHS, Fair Value		89,634
OVER 12 MONTHS, Unrealized (Losses)		(1,854)
TOTAL, Fair Value		91,347
TOTAL, Unrealized (Losses)		(1,855)
Fair Value
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value		1,471
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		0
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value		1,803
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss		13
Debt Securities, Held-to-maturity, Unrealized Loss Position, Fair Value		3,274
Debt Securities, Held-to-maturity, Unrealized Loss Position, Accumulated Loss		13
Debt Securities
Available-for-sale debt securities [Abstract]
Amortized cost	1,192,505	1,263,888
Gross unrealized gains	22,529	14,694
Gross unrealized (losses)	(19,415)	(6,089)
Debt securities available for sale	1,195,619	1,272,493
LESS THAN 12 MONTHS, Fair Value	243,381	236,477
LESS THAN 12 MONTHS, Unrealized (Losses)	(7,556)	(2,001)
OVER 12 MONTHS, Fair Value	170,135	238,321
OVER 12 MONTHS, Unrealized (Losses)	(11,859)	(4,088)
TOTAL, Fair Value	413,516	474,798
TOTAL, Unrealized (Losses)	$ (19,415)	$ (6,089)

SECURITIES - Held to Maturity (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Sep. 30, 2019
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Amortized Cost	$ 114,857	$ 134,764
Gross unrealized gains	315	122
Gross unrealized (losses)	(767)	(1,416)
Debt securities held to maturity	114,405	133,470
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value	0	7,438
LESS THAN 12 MONTHS, Unrealized (Losses)	0	(6)
OVER 12 MONTHS, Fair Value	92,418	111,171
OVER 12 MONTHS, Unrealized (Losses)	(767)	(1,410)
TOTAL, Fair Value	92,418	118,609
TOTAL, Unrealized (Losses)	(767)	(1,416)
Amortized Cost
Due after ten years	108,105	127,582
Total	108,105	127,582
Mortgage-backed securities	6,752	7,182
Total securities HTM, at cost	114,857	134,764
Fair Value
Due after ten years	107,525	126,287
Total	107,525	126,287
Mortgage-backed securities	6,880	7,183
Total held to maturity securities	114,405	133,470
Non-bank Qualified Obligations of States and Political Subdivisions
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Amortized Cost	108,105	127,582
Gross unrealized gains	187	108
Gross unrealized (losses)	(767)	(1,403)
Debt securities held to maturity	107,525	126,287
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value	0	5,967
LESS THAN 12 MONTHS, Unrealized (Losses)	0	(6)
OVER 12 MONTHS, Fair Value	92,418	109,368
OVER 12 MONTHS, Unrealized (Losses)	(767)	(1,397)
TOTAL, Fair Value	92,418	115,335
TOTAL, Unrealized (Losses)	(767)	(1,403)
Amortized Cost
Total securities HTM, at cost	108,105	127,582
Fair Value
Total held to maturity securities	107,525	126,287
Mortgage-backed Securities
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Amortized Cost	6,752	7,182
Gross unrealized gains	128	14
Gross unrealized (losses)	0	(13)
Debt securities held to maturity	6,880	7,183
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position [Abstract]
LESS THAN 12 MONTHS, Fair Value		1,471
LESS THAN 12 MONTHS, Unrealized (Losses)		0
OVER 12 MONTHS, Fair Value		1,803
OVER 12 MONTHS, Unrealized (Losses)		(13)
TOTAL, Fair Value		3,274
TOTAL, Unrealized (Losses)		(13)
Amortized Cost
Total securities HTM, at cost	6,752	7,182
Fair Value
Total held to maturity securities	$ 6,880	$ 7,183

LOANS AND LEASES, NET - Summary of Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Sep. 30, 2019	Mar. 31, 2019	Aug. 01, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	$ 3,610,785	$ 3,651,413
Net deferred loan origination fees (costs)	8,139	7,434
Total gross loans and leases	3,618,924	3,658,847
Allowance for loan and lease losses	(65,355)	(29,149)
Total loans and leases, net	3,553,569	3,629,698
Interest rate mark discounts			$ 400
National Lending \| Term lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	725,581	641,742
National Lending \| Asset based lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	250,211	250,465
National Lending \| Factoring
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	285,495	296,507
National Lending \| Lease financing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	238,788	177,915
National Lending \| Insurance premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	332,800	361,105
National Lending \| SBA/USDA
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	92,000	88,831
National Lending \| Other commercial finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	101,472	99,665
National Lending \| Commercial finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	2,026,347	1,916,230
National Lending \| Consumer credit products
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	113,544	106,794
National Lending \| Other consumer finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	144,895	161,404
National Lending \| Consumer finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	258,439	268,198
National Lending \| Tax services
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	95,936	2,240
National Lending \| Warehouse finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	333,829	262,924
National Lending \| Total National Lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	2,714,551	2,449,592
Community Banking
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	896,234	1,201,821
Community Banking \| Commercial real estate and operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	654,429	883,932
Community Banking \| Consumer one to four family real estate and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	205,046	259,425
Community Banking \| Agricultural real estate and operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	36,759	$ 58,464
Crestmark Bancorp, Inc.
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables acquired	236,600
Credit discounts	$ (4,300)			$ (12,300)
Interest rate mark discounts			$ (2,700)	(6,000)
Acquired loans and leases from Crestmark acquisition				$ 1,060,000

LOANS AND LEASES, NET - Schedule of Loans Purchased and Sold, by Portfolio Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans purchased held for investment			$ 117,677	$ 144,104
Total purchases	$ 98,864	$ 23,933	117,677	150,044
Loans held for sale:			160,290	36,461
Total sales	288,936	38,530	435,070	45,761
National Lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans purchased held for investment	0	5,940	0	5,940
Total purchases	89,424	10,621	103,888	125,591
Loans held for sale:	17,255	28,051	160,290	34,904
Community Banking
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total purchases	9,440	7,432	13,789	18,513
Loans held for sale:	271,681	0	271,681	0
Loans held for investment: Total Community Banking	$ 0	$ 10,479	$ 3,099	$ 10,857

LOANS AND LEASES, NET - Direct Financing and Sales-type Leases, and Lease Receivable Maturity (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2020	Sep. 30, 2019
Net Investment in Lease [Abstract]
Carrying Amount	$ 255,005	$ 255,005	$ 191,733
Unguaranteed residual assets	16,490	16,490	13,353
Unamortized initial direct costs	1,769	1,769	1,790
Unearned income	(32,707)	(32,707)	(27,171)
Total net investment in direct financing and sales-type leases	240,557	240,557	$ 179,705
Operating Lease, Lease Income [Abstract]
Interest income on net investments in direct financing and sales-type leases	4,375	8,462
Lease income from operating lease payments	11,263	22,466
Profit (loss) recorded on commencement date on sales-type leases	16	487
Other	1,831	2,581
Total leasing and equipment finance noninterest income	13,110	25,534
Total lease income	17,485	33,996
Sales-type and Direct Financing Leases, Lease Receivable, Fiscal Year Maturity [Abstract]
Remaining in 2020	46,751	46,751
2021	81,458	81,458
2022	61,177	61,177
2023	37,755	37,755
2024	20,933	20,933
Thereafter	6,931	6,931
Equipment under leases not yet commenced	0	0
Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases	255,005	255,005
Third-party residual value guarantees	0	0
Total carrying amount of direct financing and sales-type leases	$ 255,005	$ 255,005

LOANS AND LEASES, NET - Allowance for Loan Losses and Recorded Investment in Loans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Sep. 30, 2019
Allowance for Credit Losses [Roll Forward]
Beginning balance	$ 30,176	$ 21,290	$ 29,149	$ 13,040
Provision (recovery) for loan losses	37,296	33,318	40,703	42,417
Charge offs	(3,187)	(6,523)	(7,105)	(9,326)
Recoveries	1,070	587	2,608	2,541
Ending balance	65,355	48,672	65,355	48,672
Ending balance: individually evaluated for impairment					$ 4,058	$ 1,875
Ending balance: collectively evaluated for impairment					61,297	27,274
Total	65,355	48,672	29,149	48,672	65,355	29,149
Loans:
Ending balance: individually evaluated for impairment					44,006	33,639
Ending balance: collectively evaluated for impairment					3,566,779	3,617,774
Total gross loans and leases					3,610,785	3,651,413
National Lending \| Term lending
Allowance for Credit Losses [Roll Forward]
Beginning balance	6,750	1,835	5,533	89
Provision (recovery) for loan losses	5,679	1,654	9,081	2,364
Charge offs	(877)	(453)	(3,172)	(781)
Recoveries	95	85	205	1,449
Ending balance	11,647	3,121	11,647	3,121
Ending balance: individually evaluated for impairment					1,883	450
Ending balance: collectively evaluated for impairment					9,764	5,083
Total	11,647	3,121	5,533	89	11,647	5,533
Loans:
Ending balance: individually evaluated for impairment					27,538	19,568
Ending balance: collectively evaluated for impairment					698,043	622,174
Total gross loans and leases					725,581	641,742
National Lending \| Asset based lending
Allowance for Credit Losses [Roll Forward]
Beginning balance	1,995	775	2,437	47
Provision (recovery) for loan losses	803	634	342	1,358
Charge offs	0	0	0	0
Recoveries	28	1	47	5
Ending balance	2,826	1,410	2,826	1,410
Ending balance: individually evaluated for impairment					0	0
Ending balance: collectively evaluated for impairment					2,826	2,437
Total	2,826	1,410	2,437	47	2,826	2,437
Loans:
Ending balance: individually evaluated for impairment					0	378
Ending balance: collectively evaluated for impairment					250,211	250,087
Total gross loans and leases					250,211	250,465
National Lending \| Factoring
Allowance for Credit Losses [Roll Forward]
Beginning balance	3,548	1,062	3,261	64
Provision (recovery) for loan losses	1,231	1,799	1,489	3,022
Charge offs	(345)	(1,125)	(735)	(1,375)
Recoveries	10	25	429	50
Ending balance	4,444	1,761	4,444	1,761
Ending balance: individually evaluated for impairment					561	1,262
Ending balance: collectively evaluated for impairment					3,883	1,999
Total	4,444	1,761	4,444	1,761	4,444	3,261
Loans:
Ending balance: individually evaluated for impairment					5,989	3,824
Ending balance: collectively evaluated for impairment					279,506	292,683
Total gross loans and leases					285,495	296,507
National Lending \| Lease financing
Allowance for Credit Losses [Roll Forward]
Beginning balance	1,695	539	1,275	30
Provision (recovery) for loan losses	1,043	748	1,546	1,348
Charge offs	(152)	(591)	(367)	(943)
Recoveries	97	237	229	498
Ending balance	2,683	933	2,683	933
Ending balance: individually evaluated for impairment					395	112
Ending balance: collectively evaluated for impairment					2,288	1,163
Total	2,683	933	2,683	30	2,683	1,275
Loans:
Ending balance: individually evaluated for impairment					2,072	1,213
Ending balance: collectively evaluated for impairment					236,716	176,702
Total gross loans and leases					238,788	177,915
National Lending \| Insurance premium finance
Allowance for Credit Losses [Roll Forward]
Beginning balance	970	972	1,024	1,031
Provision (recovery) for loan losses	1,935	1,797	2,076	1,890
Charge offs	(789)	(1,877)	(1,074)	(2,085)
Recoveries	26	27	116	83
Ending balance	2,142	919	2,142	919
Ending balance: individually evaluated for impairment					0	0
Ending balance: collectively evaluated for impairment					2,142	1,024
Total	2,142	919	1,024	919	2,142	1,024
Loans:
Ending balance: individually evaluated for impairment					0	0
Ending balance: collectively evaluated for impairment					332,800	361,105
Total gross loans and leases					332,800	361,105
National Lending \| SBA/USDA
Allowance for Credit Losses [Roll Forward]
Beginning balance	765	253	383	13
Provision (recovery) for loan losses	910	221	1,292	461
Charge offs	(117)	0	(117)	0
Recoveries	0	0	0	0
Ending balance	1,558	474	1,558	474
Ending balance: individually evaluated for impairment					1,164	51
Ending balance: collectively evaluated for impairment					394	332
Total	1,558	474	1,558	474	1,558	383
Loans:
Ending balance: individually evaluated for impairment					3,553	3,841
Ending balance: collectively evaluated for impairment					88,447	84,990
Total gross loans and leases					92,000	88,831
National Lending \| Other commercial finance
Allowance for Credit Losses [Roll Forward]
Beginning balance	160	291	683	28
Provision (recovery) for loan losses	392	234	(131)	497
Charge offs	0	0	0	0
Recoveries	0	0	0	0
Ending balance	552	525	552	525
Ending balance: individually evaluated for impairment					0	0
Ending balance: collectively evaluated for impairment					552	683
Total	552	525	683	525	552	683
Loans:
Ending balance: individually evaluated for impairment					0	0
Ending balance: collectively evaluated for impairment					101,472	99,665
Total gross loans and leases					101,472	99,665
National Lending \| Commercial finance
Allowance for Credit Losses [Roll Forward]
Beginning balance	15,883	5,727	14,596	1,302
Provision (recovery) for loan losses	11,993	7,087	15,695	10,940
Charge offs	(2,280)	(4,046)	(5,465)	(5,184)
Recoveries	256	375	1,026	2,085
Ending balance	25,852	9,143	25,852	9,143
Ending balance: individually evaluated for impairment					4,003	1,875
Ending balance: collectively evaluated for impairment					21,849	12,721
Total	25,852	9,143	14,596	9,143	25,852	14,596
Loans:
Ending balance: individually evaluated for impairment					39,152	28,824
Ending balance: collectively evaluated for impairment					1,987,195	1,887,406
Total gross loans and leases					2,026,347	1,916,230
National Lending \| Consumer credit products
Allowance for Credit Losses [Roll Forward]
Beginning balance	1,107	1,151	1,044	785
Provision (recovery) for loan losses	(25)	163	38	529
Charge offs	0	0	0	0
Recoveries	0	0	0	0
Ending balance	1,082	1,314	1,082	1,314
Ending balance: individually evaluated for impairment					0	0
Ending balance: collectively evaluated for impairment					1,082	1,044
Total	1,082	1,314	1,044	785	1,082	1,044
Loans:
Ending balance: individually evaluated for impairment					0	0
Ending balance: collectively evaluated for impairment					113,544	106,794
Total gross loans and leases					113,544	106,794
National Lending \| Other consumer finance
Allowance for Credit Losses [Roll Forward]
Beginning balance	4,889	4,222	5,118	2,820
Provision (recovery) for loan losses	(1,308)	3,336	(833)	6,359
Charge offs	(907)	(2,456)	(1,640)	(4,079)
Recoveries	740	28	769	30
Ending balance	3,414	5,130	3,414	5,130
Ending balance: individually evaluated for impairment					0	0
Ending balance: collectively evaluated for impairment					3,414	5,118
Total	3,414	5,130	3,414	2,820	3,414	5,118
Loans:
Ending balance: individually evaluated for impairment					1,910	1,472
Ending balance: collectively evaluated for impairment					142,985	159,932
Total gross loans and leases					144,895	161,404
National Lending \| Consumer finance
Allowance for Credit Losses [Roll Forward]
Beginning balance	5,996	5,373	6,162	3,605
Provision (recovery) for loan losses	(1,333)	3,499	(795)	6,888
Charge offs	(907)	(2,456)	(1,640)	(4,079)
Recoveries	740	28	769	30
Ending balance	4,496	6,444	4,496	6,444
Ending balance: individually evaluated for impairment					0	0
Ending balance: collectively evaluated for impairment					4,496	6,162
Total	4,496	6,444	4,496	3,605	4,496	6,162
Loans:
Ending balance: individually evaluated for impairment					1,910	1,472
Ending balance: collectively evaluated for impairment					256,529	266,726
Total gross loans and leases					258,439	268,198
National Lending \| Tax services
Allowance for Credit Losses [Roll Forward]
Beginning balance	1,650	1,546	0	0
Provision (recovery) for loan losses	19,596	22,473	20,507	23,969
Charge offs	0	(1)	0	(43)
Recoveries	74	84	813	176
Ending balance	21,320	24,102	21,320	24,102
Ending balance: individually evaluated for impairment					0	0
Ending balance: collectively evaluated for impairment					21,320	0
Total	21,320	24,102	21,320	0	21,320	0
Loans:
Ending balance: individually evaluated for impairment					0	0
Ending balance: collectively evaluated for impairment					95,936	2,240
Total gross loans and leases					95,936	2,240
National Lending \| Warehouse finance
Allowance for Credit Losses [Roll Forward]
Beginning balance	269	176	263	65
Provision (recovery) for loan losses	65	9	71	461,000
Charge offs	0	0	0	0
Recoveries	0	0	0	0
Ending balance	334	185	334	185
Ending balance: individually evaluated for impairment					0	0
Ending balance: collectively evaluated for impairment					334	263
Total	334	185	263	185	334	263
Loans:
Ending balance: individually evaluated for impairment					0	0
Ending balance: collectively evaluated for impairment					333,829	262,924
Total gross loans and leases					333,829	262,924
National Lending \| Total National Lending
Allowance for Credit Losses [Roll Forward]
Beginning balance	23,798	12,822	21,021	4,972
Provision (recovery) for loan losses	30,321	33,068	35,478	41,917
Charge offs	(3,187)	(6,503)	(7,105)	(9,306)
Recoveries	1,070	487	2,608	2,291
Ending balance	52,002	39,874	52,002	39,874
Ending balance: individually evaluated for impairment					4,003	1,875
Ending balance: collectively evaluated for impairment					47,999	19,146
Total	52,002	39,874	21,021	39,874	52,002	21,021
Loans:
Ending balance: individually evaluated for impairment					41,062	30,296
Ending balance: collectively evaluated for impairment					2,673,489	2,419,296
Total gross loans and leases					2,714,551	2,449,592
Community Banking
Allowance for Credit Losses [Roll Forward]
Beginning balance	6,378	8,468	8,128	8,068
Provision (recovery) for loan losses	6,975	250	5,225	500
Charge offs	0	(20)	0	(20)
Recoveries	0	100	0	250
Ending balance	13,353	8,798	13,353	8,798
Ending balance: individually evaluated for impairment					55	0
Ending balance: collectively evaluated for impairment					13,298	8,128
Total	13,353	8,798	8,128	8,798	13,353	8,128
Loans:
Ending balance: individually evaluated for impairment					2,944	3,343
Ending balance: collectively evaluated for impairment					893,290	1,198,478
Total gross loans and leases					896,234	1,201,821
Community Banking \| Commercial real estate and operating
Allowance for Credit Losses [Roll Forward]
Beginning balance	4,665	6,570	6,208	6,220
Provision (recovery) for loan losses	5,404	103	3,861	453
Charge offs	0	0	0	0
Recoveries	0	0	0	0
Ending balance	10,069	6,673	10,069	6,673
Ending balance: individually evaluated for impairment					55	0
Ending balance: collectively evaluated for impairment					10,014	6,208
Total	10,069	6,673	10,069	6,673	10,069	6,208
Loans:
Ending balance: individually evaluated for impairment					399	258
Ending balance: collectively evaluated for impairment					654,030	883,674
Total gross loans and leases					654,429	883,932
Community Banking \| Consumer one to four family real estate and other
Allowance for Credit Losses [Roll Forward]
Beginning balance	1,031	719	1,053	632
Provision (recovery) for loan losses	1,319	259	1,297	346
Charge offs	0	(20)	0	(20)
Recoveries	0	0	0	0
Ending balance	2,350	958	2,350	958
Ending balance: individually evaluated for impairment					0	0
Ending balance: collectively evaluated for impairment					2,350	1,053
Total	2,350	958	2,350	958	2,350	1,053
Loans:
Ending balance: individually evaluated for impairment					108	100
Ending balance: collectively evaluated for impairment					204,938	259,325
Total gross loans and leases					205,046	259,425
Community Banking \| Agricultural real estate and operating
Allowance for Credit Losses [Roll Forward]
Beginning balance	682	1,179	867	1,216
Provision (recovery) for loan losses	252	(112)	67	(299)
Charge offs	0	0	0	0
Recoveries	0	100	0	250
Ending balance	934	1,167	934	1,167
Ending balance: individually evaluated for impairment					0	0
Ending balance: collectively evaluated for impairment					934	867
Total	$ 934	$ 1,167	$ 867	$ 1,167	934	867
Loans:
Ending balance: individually evaluated for impairment					2,437	2,985
Ending balance: collectively evaluated for impairment					34,322	55,479
Total gross loans and leases					$ 36,759	$ 58,464

LOANS AND LEASES, NET - Asset Classification of Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Sep. 30, 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	$ 3,256,410	$ 3,380,975
Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	2,992,876	3,178,254
Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	172,857	7,071
Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	36,997	154,461
Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	53,171	40,645
Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	509	544
National Lending
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	2,360,176	2,179,154
National Lending \| Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	2,118,978	2,005,337
National Lending \| Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	171,846	0
National Lending \| Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	29,284	144,993
National Lending \| Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	39,559	28,280
National Lending \| Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	509	544
National Lending \| Term lending
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	725,581	641,742
National Lending \| Term lending \| Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	656,943	585,382
National Lending \| Term lending \| Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	39,678	0
National Lending \| Term lending \| Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	1,422	36,792
National Lending \| Term lending \| Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	27,538	19,024
National Lending \| Term lending \| Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	544
National Lending \| Asset based lending
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	250,211	250,465
National Lending \| Asset based lending \| Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	153,887	192,427
National Lending \| Asset based lending \| Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	82,771	0
National Lending \| Asset based lending \| Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	13,553	57,660
National Lending \| Asset based lending \| Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	378
National Lending \| Asset based lending \| Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
National Lending \| Factoring
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	285,495	296,507
National Lending \| Factoring \| Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	233,244	256,048
National Lending \| Factoring \| Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	40,333	0
National Lending \| Factoring \| Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	5,929	36,635
National Lending \| Factoring \| Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	5,989	3,824
National Lending \| Factoring \| Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
National Lending \| Lease financing
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	238,788	177,915
National Lending \| Lease financing \| Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	231,025	171,785
National Lending \| Lease financing \| Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	4,809	0
National Lending \| Lease financing \| Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	883	4,917
National Lending \| Lease financing \| Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	1,762	1,213
National Lending \| Lease financing \| Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	309	0
National Lending \| Insurance premium finance
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	332,800	361,105
National Lending \| Insurance premium finance \| Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	329,595	361,105
National Lending \| Insurance premium finance \| Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	1,608	0
National Lending \| Insurance premium finance \| Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	681	0
National Lending \| Insurance premium finance \| Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	716	0
National Lending \| Insurance premium finance \| Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	200	0
National Lending \| SBA/USDA
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	92,000	88,831
National Lending \| SBA/USDA \| Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	79,756	76,609
National Lending \| SBA/USDA \| Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	1,874	0
National Lending \| SBA/USDA \| Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	6,816	8,381
National Lending \| SBA/USDA \| Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	3,554	3,841
National Lending \| SBA/USDA \| Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
National Lending \| Other commercial finance
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	101,472	99,665
National Lending \| Other commercial finance \| Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	100,699	99,057
National Lending \| Other commercial finance \| Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	773	0
National Lending \| Other commercial finance \| Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	608
National Lending \| Other commercial finance \| Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
National Lending \| Other commercial finance \| Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
National Lending \| Commercial finance
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	2,026,347	1,916,230
National Lending \| Commercial finance \| Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	1,785,149	1,742,413
National Lending \| Commercial finance \| Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	171,846	0
National Lending \| Commercial finance \| Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	29,284	144,993
National Lending \| Commercial finance \| Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	39,559	28,280
National Lending \| Commercial finance \| Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	509	544
National Lending \| Warehouse finance
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	333,829	262,924
National Lending \| Warehouse finance \| Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	333,829	262,924
National Lending \| Warehouse finance \| Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
National Lending \| Warehouse finance \| Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
National Lending \| Warehouse finance \| Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
National Lending \| Warehouse finance \| Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
Community Banking
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	896,234	1,201,821
Community Banking \| Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	873,898	1,172,917
Community Banking \| Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	1,011	7,071
Community Banking \| Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	7,713	9,468
Community Banking \| Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	13,612	12,365
Community Banking \| Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
Community Banking \| Commercial real estate and operating
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	654,429	883,932
Community Banking \| Commercial real estate and operating \| Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	645,407	875,933
Community Banking \| Commercial real estate and operating \| Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	698	1,494
Community Banking \| Commercial real estate and operating \| Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	4,172	2,884
Community Banking \| Commercial real estate and operating \| Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	4,152	3,621
Community Banking \| Commercial real estate and operating \| Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
Community Banking \| Consumer one-to-four family real estate and other
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	205,046	259,425
Community Banking \| Consumer one-to-four family real estate and other \| Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	203,814	257,575
Community Banking \| Consumer one-to-four family real estate and other \| Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	313	946
Community Banking \| Consumer one-to-four family real estate and other \| Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	725	708
Community Banking \| Consumer one-to-four family real estate and other \| Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	194	196
Community Banking \| Consumer one-to-four family real estate and other \| Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
Community Banking \| Agricultural real estate and operating
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	36,759	58,464
Community Banking \| Agricultural real estate and operating \| Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	24,677	39,409
Community Banking \| Agricultural real estate and operating \| Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	4,631
Community Banking \| Agricultural real estate and operating \| Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	2,816	5,876
Community Banking \| Agricultural real estate and operating \| Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	9,266	8,548
Community Banking \| Agricultural real estate and operating \| Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	$ 0	$ 0

LOANS AND LEASES, NET - Past Due Loans (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Sep. 30, 2019
Financing Receivable, Past Due [Line Items]
Loans and leases	$ 3,618,924	$ 3,658,847
Performing Financial Instruments
Financing Receivable, Past Due [Line Items]
Total past due	75,360	40,825
Current	3,549,035	3,759,365
Loans and leases	3,624,395	3,800,190
Performing Financial Instruments \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	39,271	9,157
Performing Financial Instruments \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	11,300	7,242
Performing Financial Instruments \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	24,789	24,426
Performing Financial Instruments \| Loans Held for Investment
Financing Receivable, Past Due [Line Items]
Total past due	75,360	37,984
Current	3,535,425	3,613,429
Loans and leases	3,610,785	3,651,413
Performing Financial Instruments \| Loans Held for Investment \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	39,271	8,035
Performing Financial Instruments \| Loans Held for Investment \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	11,300	6,487
Performing Financial Instruments \| Loans Held for Investment \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	24,789	23,462
Nonperforming Financial Instruments
Financing Receivable, Past Due [Line Items]
Loans and leases	31,464	26,521
Non-accrual balance	17,842	14,422
Nonperforming Financial Instruments \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	13,622	12,099
Nonperforming Financial Instruments \| Loans Held for Investment
Financing Receivable, Past Due [Line Items]
Loans and leases	31,464	25,557
Non-accrual balance	17,842	14,422
Nonperforming Financial Instruments \| Loans Held for Investment \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	13,622	11,135
National Lending \| Performing Financial Instruments
Financing Receivable, Past Due [Line Items]
Total past due	66,890	36,903
Current	2,647,661	2,412,689
Loans and leases	2,714,551	2,449,592
National Lending \| Performing Financial Instruments \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	38,259	6,963
National Lending \| Performing Financial Instruments \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	8,565	6,487
National Lending \| Performing Financial Instruments \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	20,066	23,453
National Lending \| Performing Financial Instruments \| Loans held for sale
Financing Receivable, Past Due [Line Items]
Total past due	0	2,841
Current	13,610	145,936
Loans and leases	13,610	148,777
National Lending \| Performing Financial Instruments \| Loans held for sale \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	0	1,122
National Lending \| Performing Financial Instruments \| Loans held for sale \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	0	755
National Lending \| Performing Financial Instruments \| Loans held for sale \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	0	964
National Lending \| Performing Financial Instruments \| Term lending
Financing Receivable, Past Due [Line Items]
Total past due	37,556	17,170
Current	688,025	624,572
Loans and leases	725,581	641,742
National Lending \| Performing Financial Instruments \| Term lending \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	21,532	2,162
National Lending \| Performing Financial Instruments \| Term lending \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	3,301	910
National Lending \| Performing Financial Instruments \| Term lending \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	12,723	14,098
National Lending \| Performing Financial Instruments \| Asset based lending
Financing Receivable, Past Due [Line Items]
Total past due	0	0
Current	250,211	250,465
Loans and leases	250,211	250,465
National Lending \| Performing Financial Instruments \| Asset based lending \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	0	0
National Lending \| Performing Financial Instruments \| Asset based lending \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	0	0
National Lending \| Performing Financial Instruments \| Asset based lending \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	0	0
National Lending \| Performing Financial Instruments \| Factoring
Financing Receivable, Past Due [Line Items]
Total past due	0	0
Current	285,495	296,507
Loans and leases	285,495	296,507
National Lending \| Performing Financial Instruments \| Factoring \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	0	0
National Lending \| Performing Financial Instruments \| Factoring \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	0	0
National Lending \| Performing Financial Instruments \| Factoring \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	0	0
National Lending \| Performing Financial Instruments \| Lease financing
Financing Receivable, Past Due [Line Items]
Total past due	13,844	4,030
Current	224,944	173,885
Loans and leases	238,788	177,915
National Lending \| Performing Financial Instruments \| Lease financing \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	10,979	1,160
National Lending \| Performing Financial Instruments \| Lease financing \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	827	1,134
National Lending \| Performing Financial Instruments \| Lease financing \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	2,038	1,736
National Lending \| Performing Financial Instruments \| Insurance premium finance
Financing Receivable, Past Due [Line Items]
Total past due	7,065	8,687
Current	325,735	352,418
Loans and leases	332,800	361,105
National Lending \| Performing Financial Instruments \| Insurance premium finance \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	3,299	1,999
National Lending \| Performing Financial Instruments \| Insurance premium finance \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	657	2,881
National Lending \| Performing Financial Instruments \| Insurance premium finance \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	3,109	3,807
National Lending \| Performing Financial Instruments \| SBA/USDA
Financing Receivable, Past Due [Line Items]
Total past due	3,553	338
Current	88,447	88,493
Loans and leases	92,000	88,831
National Lending \| Performing Financial Instruments \| SBA/USDA \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	0	83
National Lending \| Performing Financial Instruments \| SBA/USDA \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	2,702	0
National Lending \| Performing Financial Instruments \| SBA/USDA \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	851	255
National Lending \| Performing Financial Instruments \| Other commercial finance
Financing Receivable, Past Due [Line Items]
Total past due	0	0
Current	101,472	99,665
Loans and leases	101,472	99,665
National Lending \| Performing Financial Instruments \| Other commercial finance \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	0	0
National Lending \| Performing Financial Instruments \| Other commercial finance \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	0	0
National Lending \| Performing Financial Instruments \| Other commercial finance \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	0	0
National Lending \| Performing Financial Instruments \| Commercial finance
Financing Receivable, Past Due [Line Items]
Total past due	62,018	30,225
Current	1,964,329	1,886,005
Loans and leases	2,026,347	1,916,230
National Lending \| Performing Financial Instruments \| Commercial finance \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	35,810	5,404
National Lending \| Performing Financial Instruments \| Commercial finance \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	7,487	4,925
National Lending \| Performing Financial Instruments \| Commercial finance \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	18,721	19,896
National Lending \| Performing Financial Instruments \| Consumer credit products
Financing Receivable, Past Due [Line Items]
Total past due	2,078	1,423
Current	111,466	105,371
Loans and leases	113,544	106,794
National Lending \| Performing Financial Instruments \| Consumer credit products \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	1,117	627
National Lending \| Performing Financial Instruments \| Consumer credit products \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	521	557
National Lending \| Performing Financial Instruments \| Consumer credit products \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	440	239
National Lending \| Performing Financial Instruments \| Other consumer finance
Financing Receivable, Past Due [Line Items]
Total past due	2,126	3,015
Current	142,769	158,389
Loans and leases	144,895	161,404
National Lending \| Performing Financial Instruments \| Other consumer finance \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	664	932
National Lending \| Performing Financial Instruments \| Other consumer finance \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	557	1,005
National Lending \| Performing Financial Instruments \| Other consumer finance \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	905	1,078
National Lending \| Performing Financial Instruments \| Consumer finance
Financing Receivable, Past Due [Line Items]
Total past due	4,204	4,438
Current	254,235	263,760
Loans and leases	258,439	268,198
National Lending \| Performing Financial Instruments \| Consumer finance \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	1,781	1,559
National Lending \| Performing Financial Instruments \| Consumer finance \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	1,078	1,562
National Lending \| Performing Financial Instruments \| Consumer finance \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	1,345	1,317
National Lending \| Performing Financial Instruments \| Tax services
Financing Receivable, Past Due [Line Items]
Total past due	668	2,240
Current	95,268	0
Loans and leases	95,936	2,240
National Lending \| Performing Financial Instruments \| Tax services \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	668	0
National Lending \| Performing Financial Instruments \| Tax services \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	0	0
National Lending \| Performing Financial Instruments \| Tax services \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	0	2,240
National Lending \| Performing Financial Instruments \| Warehouse finance
Financing Receivable, Past Due [Line Items]
Total past due	0	0
Current	333,829	262,924
Loans and leases	333,829	262,924
National Lending \| Performing Financial Instruments \| Warehouse finance \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	0	0
National Lending \| Performing Financial Instruments \| Warehouse finance \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	0	0
National Lending \| Performing Financial Instruments \| Warehouse finance \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	0	0
National Lending \| Nonperforming Financial Instruments
Financing Receivable, Past Due [Line Items]
Loans and leases	26,741	25,513
Non-accrual balance	16,024	14,378
National Lending \| Nonperforming Financial Instruments \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	10,717	11,135
National Lending \| Nonperforming Financial Instruments \| Loans held for sale
Financing Receivable, Past Due [Line Items]
Loans and leases	0	964
Non-accrual balance	0	0
National Lending \| Nonperforming Financial Instruments \| Loans held for sale \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	964
National Lending \| Nonperforming Financial Instruments \| Term lending
Financing Receivable, Past Due [Line Items]
Loans and leases	16,348	14,387
Non-accrual balance	12,280	12,146
National Lending \| Nonperforming Financial Instruments \| Term lending \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	4,068	2,241
National Lending \| Nonperforming Financial Instruments \| Asset based lending
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Non-accrual balance	0	0
National Lending \| Nonperforming Financial Instruments \| Asset based lending \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
National Lending \| Nonperforming Financial Instruments \| Factoring
Financing Receivable, Past Due [Line Items]
Loans and leases	466	1,669
Non-accrual balance	466	1,669
National Lending \| Nonperforming Financial Instruments \| Factoring \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
National Lending \| Nonperforming Financial Instruments \| Lease financing
Financing Receivable, Past Due [Line Items]
Loans and leases	2,037	1,838
Non-accrual balance	693	308
National Lending \| Nonperforming Financial Instruments \| Lease financing \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	1,344	1,530
National Lending \| Nonperforming Financial Instruments \| Insurance premium finance
Financing Receivable, Past Due [Line Items]
Loans and leases	3,109	3,807
Non-accrual balance	0	0
National Lending \| Nonperforming Financial Instruments \| Insurance premium finance \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	3,109	3,807
National Lending \| Nonperforming Financial Instruments \| SBA/USDA
Financing Receivable, Past Due [Line Items]
Loans and leases	3,436	255
Non-accrual balance	2,585	255
National Lending \| Nonperforming Financial Instruments \| SBA/USDA \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	851	0
National Lending \| Nonperforming Financial Instruments \| Other commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Non-accrual balance	0	0
National Lending \| Nonperforming Financial Instruments \| Other commercial finance \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
National Lending \| Nonperforming Financial Instruments \| Commercial finance
Financing Receivable, Past Due [Line Items]
Loans and leases	25,396	21,956
Non-accrual balance	16,024	14,378
National Lending \| Nonperforming Financial Instruments \| Commercial finance \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	9,372	7,578
National Lending \| Nonperforming Financial Instruments \| Consumer credit products
Financing Receivable, Past Due [Line Items]
Loans and leases	440	239
Non-accrual balance	0	0
National Lending \| Nonperforming Financial Instruments \| Consumer credit products \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	440	239
National Lending \| Nonperforming Financial Instruments \| Other consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	905	1,078
Non-accrual balance	0	0
National Lending \| Nonperforming Financial Instruments \| Other consumer finance \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	905	1,078
National Lending \| Nonperforming Financial Instruments \| Consumer finance
Financing Receivable, Past Due [Line Items]
Loans and leases	1,345	1,317
Non-accrual balance	0	0
National Lending \| Nonperforming Financial Instruments \| Consumer finance \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	1,345	1,317
National Lending \| Nonperforming Financial Instruments \| Tax services
Financing Receivable, Past Due [Line Items]
Loans and leases	0	2,240
Non-accrual balance	0	0
National Lending \| Nonperforming Financial Instruments \| Tax services \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	2,240
National Lending \| Nonperforming Financial Instruments \| Warehouse finance
Financing Receivable, Past Due [Line Items]
Loans and leases	0	0
Non-accrual balance	0	0
National Lending \| Nonperforming Financial Instruments \| Warehouse finance \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
Community Banking \| Performing Financial Instruments
Financing Receivable, Past Due [Line Items]
Total past due	8,470	1,081
Current	887,764	1,200,740
Loans and leases	896,234	1,201,821
Community Banking \| Performing Financial Instruments \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	1,012	1,072
Community Banking \| Performing Financial Instruments \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	2,735	0
Community Banking \| Performing Financial Instruments \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	4,723	9
Community Banking \| Performing Financial Instruments \| Commercial real estate and operating
Financing Receivable, Past Due [Line Items]
Total past due	820	565
Current	653,609	883,367
Loans and leases	654,429	883,932
Community Banking \| Performing Financial Instruments \| Commercial real estate and operating \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	561	565
Community Banking \| Performing Financial Instruments \| Commercial real estate and operating \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	0	0
Community Banking \| Performing Financial Instruments \| Commercial real estate and operating \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	259	0
Community Banking \| Performing Financial Instruments \| Consumer one to four family real estate and other
Financing Receivable, Past Due [Line Items]
Total past due	193	467
Current	204,853	258,958
Loans and leases	205,046	259,425
Community Banking \| Performing Financial Instruments \| Consumer one to four family real estate and other \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	144	458
Community Banking \| Performing Financial Instruments \| Consumer one to four family real estate and other \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	0	0
Community Banking \| Performing Financial Instruments \| Consumer one to four family real estate and other \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	49	9
Community Banking \| Performing Financial Instruments \| Agricultural real estate and operating
Financing Receivable, Past Due [Line Items]
Total past due	7,457	49
Current	29,302	58,415
Loans and leases	36,759	58,464
Community Banking \| Performing Financial Instruments \| Agricultural real estate and operating \| 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	307	49
Community Banking \| Performing Financial Instruments \| Agricultural real estate and operating \| 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total past due	2,735	0
Community Banking \| Performing Financial Instruments \| Agricultural real estate and operating \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Total past due	4,415	0
Community Banking \| Nonperforming Financial Instruments
Financing Receivable, Past Due [Line Items]
Loans and leases	4,723	44
Non-accrual balance	1,818	44
Community Banking \| Nonperforming Financial Instruments \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	2,905	0
Community Banking \| Nonperforming Financial Instruments \| Commercial real estate and operating
Financing Receivable, Past Due [Line Items]
Loans and leases	259	0
Non-accrual balance	0	0
Community Banking \| Nonperforming Financial Instruments \| Commercial real estate and operating \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	259	0
Community Banking \| Nonperforming Financial Instruments \| Consumer one to four family real estate and other
Financing Receivable, Past Due [Line Items]
Loans and leases	49	44
Non-accrual balance	49	44
Community Banking \| Nonperforming Financial Instruments \| Consumer one to four family real estate and other \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
Community Banking \| Nonperforming Financial Instruments \| Agricultural real estate and operating
Financing Receivable, Past Due [Line Items]
Loans and leases	4,415	0
Non-accrual balance	1,769	0
Community Banking \| Nonperforming Financial Instruments \| Agricultural real estate and operating \| Greater Than 90 Days
Financing Receivable, Past Due [Line Items]
Non-accrual balance	$ 2,646	$ 0

LOANS AND LEASES, NET - Impaired Loans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019	Sep. 30, 2019
Loans without a specific valuation allowance
Recorded Balance	$ 26,374		$ 26,374		$ 23,057
Unpaid Principal Balance	30,309		30,309		25,499
Loans with a specific valuation allowance [Abstract]
Recorded investment	17,632		17,632		10,582
Unpaid principal balance	17,644		17,644		11,949
Specific allowance	4,058		4,058		1,875
Average Recorded Investment	42,408	$ 13,851	39,351	$ 14,590
Recognized Interest Income	(76)	122	95	247
National Lending
Loans without a specific valuation allowance
Recorded Balance	23,570		23,570		19,714
Unpaid Principal Balance	27,505		27,505		22,156
Loans with a specific valuation allowance [Abstract]
Recorded investment	17,492		17,492		10,582
Unpaid principal balance	17,504		17,504		11,949
Specific allowance	4,003		4,003		1,875
Average Recorded Investment	38,970	12,032	35,904	12,673
Recognized Interest Income	97	112	205	206
National Lending \| Term lending
Loans without a specific valuation allowance
Recorded Balance	15,074		15,074		12,644
Unpaid Principal Balance	17,849		17,849		13,944
Loans with a specific valuation allowance [Abstract]
Recorded investment	12,464		12,464		6,924
Unpaid principal balance	12,476		12,476		6,951
Specific allowance	1,883		1,883		450
Average Recorded Investment	26,454	4,388	22,995	0
Recognized Interest Income	46	95	120	174
National Lending \| Asset based lending
Loans without a specific valuation allowance
Recorded Balance					378
Unpaid Principal Balance					378
Loans with a specific valuation allowance [Abstract]
Average Recorded Investment	350	1,022	389	2,648
Recognized Interest Income	0	0	0	0
National Lending \| Factoring
Loans without a specific valuation allowance
Recorded Balance	5,332		5,332		1,563
Unpaid Principal Balance	6,407		6,407		2,638
Loans with a specific valuation allowance [Abstract]
Recorded investment	657		657		2,261
Unpaid principal balance	657		657		3,601
Specific allowance	561		561		1,262
Average Recorded Investment	4,596	3,131	4,223	2,956
Recognized Interest Income	0	0	0	5
National Lending \| Lease financing
Loans without a specific valuation allowance
Recorded Balance	1,254		1,254		1,062
Unpaid Principal Balance	1,254		1,254		1,062
Loans with a specific valuation allowance [Abstract]
Recorded investment	818		818		151
Unpaid principal balance	818		818		151
Specific allowance	395		395		112
Average Recorded Investment	2,154	2,259	2,920	5,842
Recognized Interest Income	12	7	12	17
National Lending \| SBA/USDA
Loans without a specific valuation allowance
Recorded Balance					2,595
Unpaid Principal Balance					2,595
Loans with a specific valuation allowance [Abstract]
Recorded investment	3,553		3,553		1,246
Unpaid principal balance	3,553		3,553		1,246
Specific allowance	1,164		1,164		51
Average Recorded Investment	3,640	0	3,714	0
Recognized Interest Income	0	0	0	0
National Lending \| Commercial finance
Loans without a specific valuation allowance
Recorded Balance	21,660		21,660		18,242
Unpaid Principal Balance	25,510		25,510		20,617
Loans with a specific valuation allowance [Abstract]
Recorded investment	17,492		17,492		10,582
Unpaid principal balance	17,504		17,504		11,949
Specific allowance	4,003		4,003		1,875
Average Recorded Investment	37,194	10,800	34,241	11,446
Recognized Interest Income	58	102	132	196
National Lending \| Other consumer finance
Loans without a specific valuation allowance
Recorded Balance	1,910		1,910		1,472
Unpaid Principal Balance	1,995		1,995		1,539
Loans with a specific valuation allowance [Abstract]
Average Recorded Investment	1,775	1,232	1,663	1,227
Recognized Interest Income	39	10	73	10
National Lending \| Consumer finance
Loans without a specific valuation allowance
Recorded Balance	1,910		1,910		1,472
Unpaid Principal Balance	1,995		1,995		1,539
Loans with a specific valuation allowance [Abstract]
Average Recorded Investment	1,775	1,232	1,663	1,227
Recognized Interest Income	39	10	73	10
Community Banking
Loans without a specific valuation allowance
Recorded Balance	2,804		2,804		3,343
Unpaid Principal Balance	2,804		2,804		3,343
Loans with a specific valuation allowance [Abstract]
Recorded investment	140		140
Unpaid principal balance	140		140
Specific allowance	55		55
Average Recorded Investment	3,438	1,819	3,447	1,917
Recognized Interest Income	(173)	10	(110)	41
Community Banking \| Commercial real estate and operating
Loans without a specific valuation allowance
Recorded Balance	259		259		258
Unpaid Principal Balance	259		259		258
Loans with a specific valuation allowance [Abstract]
Recorded investment	140		140
Unpaid principal balance	140		140
Specific allowance	55		55
Average Recorded Investment	682	268	564	336
Recognized Interest Income	12	0	25	4
Community Banking \| Consumer one to four family real estate and other
Loans without a specific valuation allowance
Recorded Balance	108		108		100
Unpaid Principal Balance	108		108		100
Loans with a specific valuation allowance [Abstract]
Average Recorded Investment	82	137	85	138
Recognized Interest Income	1	0	9	2
Community Banking \| Agricultural real estate and operating
Loans without a specific valuation allowance
Recorded Balance	2,437		2,437		2,985
Unpaid Principal Balance	2,437		2,437		$ 2,985
Loans with a specific valuation allowance [Abstract]
Average Recorded Investment	2,674	1,414	2,798	1,443
Recognized Interest Income	$ (186)	$ 10	$ (144)	$ 35

LOANS AND LEASES, NET - Narrative and Additional Information (Details)	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 31, 2020 USD ($) loan	Mar. 31, 2019 USD ($)	Mar. 31, 2020 USD ($) loan	Mar. 31, 2019 USD ($)	Sep. 30, 2019 USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing lease, term (no greater than)	84 months		84 months
Loans and leases to held for sale			$ 277,016,000	$ 39,452,000
Originations			32,234,000	42,961,000
Proceeds from sale of loans held-for-sale			432,000,000.0	36,500,000
Gain (Loss) on Sale of Loans and Leases			6,200,000	(1,700,000)
Proceeds from sales			160,290,000	36,461,000
Carrying amount of direct financing and sales-type leases subject to residual value guarantees	$ 9,200,000		$ 9,200,000
Percentage of specific allowance for losses			100.00%
Special mention commercial finance loans and leases rated as watch	117,000,000.0		$ 117,000,000.0		$ 0
Loans and leases	3,618,924,000		3,618,924,000		3,658,847,000
Foreclosed real estate and repossessed assets	7,249,000		7,249,000		29,494,000
TDR valuation allowance	$ 100,000		$ 100,000		$ 100,000
Asset based lending, accounts receivable advance rate	85.00%		85.00%
Asset based lending, rercent of loans backed by accounts receivable	70.00%		70.00%
Factoring, accounts receivable, advance rate	85.00%		85.00%
Asset Based Factoring Lending, Percent of Loans Backed by Accounts Receivable	95.00%		95.00%
Product Concentration Risk [Member] \| Solar and Alternative Energy [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Concentration risk, percentage			27.00%
COVID-19 Pandemic
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trial modifications, threshold of past due days prior to onset of pandemic effects			30 days
Trial modifications, amount	$ 9,500,000
National Lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Maturity period of loans receivable					1 year
Proceeds from sales	17,255,000	$ 28,051,000	$ 160,290,000	34,904,000
Community Banking
Accounts, Notes, Loans and Financing Receivable [Line Items]
Proceeds from sales	271,681,000	0	271,681,000	0
Community Banking Loans \| National Lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
TDRs recorded investment	0	0	600,000	100,000
TDRs subsequent default, recorded investment			3,200,000	900,000
Total National Lending \| National Lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
TDRs recorded investment	3,700,000	$ 1,500,000	4,100,000	1,600,000
TDRs subsequent default, recorded investment			2,900,000	0
Equipment Finance Agreements And Installment Purchase Agreements [Member] \| Product Concentration Risk [Member] \| Solar and Alternative Energy [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before Allowance for credit loss	$ 273,000,000		$ 273,000,000
Financing receivable, before allowance for credit loss, percent of term lending	38.00%		38.00%
Watch and special mention loans and leases \| National Lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	$ 201,100,000		$ 201,100,000		$ 145,000,000.0
Consumer finance portfolio segment \| National Lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	258,400,000		258,400,000		268,200,000
Tax services loans \| National Lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases	95,900,000		95,900,000		$ 2,200,000
SBA/USDA
Accounts, Notes, Loans and Financing Receivable [Line Items]
Originations			32,200,000
SBA/USDA \| National Lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Financing receivable, before Allowance for credit loss	$ 36,400,000		$ 36,400,000
Financing Receivable, Number of Loans \| loan	110		110
Consumer one to four family real estate and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Mortgage loan, loan-to-value ratio, appraised value			100.00%
Mortgage loan, loan-to-value ratio, actual majority of loans (below)			80.00%
Home Equity Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Mortgage loan, loan-to-value ratio, appraised value			90.00%
Agricultural operating loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt instrument, term			1 year
Agricultural real estate loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Mortgage loan, loan-to-value ratio, appraised value			75.00%
Consumer credit products
Accounts, Notes, Loans and Financing Receivable [Line Items]
Originations				$ (43,000,000.0)
Commercial Real Estate and Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Mortgage loan, loan-to-value ratio, appraised value			80.00%
Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Asset based lending, inventory advance rate	40.00%		40.00%
Minimum \| COVID-19 Pandemic
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trial modifications, payment deferral period			30 days
Minimum \| Term lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt instrument, term			3 years
Minimum \| Asset based lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt instrument, term			1 year
Minimum \| Insurance premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Policyholder down payment, percent	20.00%		20.00%
Debt instrument, term			9 months
Insurance Premium Finance, Portfolio Finances Provided By Investment Grade-Rated Insurance Company Partners	90.00%		90.00%
Minimum \| Agricultural real estate loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Agricultural term of fixed rate loans			5 years
Debt instrument, term			20 years
Minimum \| Consumer credit products
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt instrument, term			12 months
Minimum \| Consumer credit products \| Revolving Credit Facility
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt instrument, term			6 months
Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Asset based lending, inventory advance rate	50.00%		50.00%
Maximum \| COVID-19 Pandemic
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trial modifications, payment deferral period			6 months
Maximum \| Term lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt instrument, term			25 years
Debt instrument, weighted average life			53 months
Maximum \| Asset based lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt instrument, term			3 years
Maximum \| Insurance premium finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Policyholder down payment, percent	25.00%		25.00%
Debt instrument, term			10 months
Maximum \| Consumer one to four family real estate and other
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt instrument, term			30 years
Maximum \| Home Equity Loan
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt instrument, term			5 years
Maximum \| Agricultural real estate loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Agricultural term of fixed rate loans			10 years
Debt instrument, term			25 years
Maximum \| Consumer credit products
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt instrument, term			84 months
Maximum \| Consumer credit products \| Revolving Credit Facility
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt instrument, term			60 months
Maximum \| Commercial Real Estate and Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Debt instrument, term			20 years

LOANS AND LEASES, NET - Troubled Debt Restructured Loans (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019	Sep. 30, 2019
Financing Receivable, Troubled Debt Restructuring [Line Items]
Foreclosed real estate and repossessed assets	$ 7,249		$ 7,249		$ 29,494
Community Banking Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loans in process of foreclosure, amount	0		0
National Lending \| Community Banking Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
TDRs recorded investment	$ 0	$ 0	600	$ 100
TDRs subsequent default, recorded investment			$ 3,200	$ 900

EARNINGS PER COMMON SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
Earnings Per Common Share, Basic and Diluted [Abstract]
Net income attributable to Meta Financial Group, Inc.	$ 52,304	$ 32,120	$ 73,372	$ 47,518
Weighted average common shares outstanding (in shares)	35,948,799	39,429,595	36,691,705	39,381,682
Basic income per common share (in dollars per share)	$ 1.45	$ 0.81	$ 2.00	$ 1.21
Outstanding options - based upon the two-class method (in shares)	21,497	67,237	21,634	68,581
Weighted average common and dilutive potential common shares outstanding (in shares)	35,970,296	39,496,832	36,713,339	39,450,263
Diluted income per common share (in dollars per share)	$ 1.45	$ 0.81	$ 2.00	$ 1.20

- Definition

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

+ References

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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

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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

RENTAL EQUIPMENT, NET - Schedule of Rental Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Sep. 30, 2019
Property, Plant and Equipment [Line Items]
Total	$ 253,508	$ 254,881
Accumulated depreciation	(54,441)	(46,344)
Unamortized initial direct costs	1,770	0
Net book value	200,837	208,537
Computers and IT networking equipment
Property, Plant and Equipment [Line Items]
Total	28,335	37,352
Motor vehicles and other
Property, Plant and Equipment [Line Items]
Total	104,462	98,149
Office furniture and equipment
Property, Plant and Equipment [Line Items]
Total	2,789	2,875
Solar panels and equipment
Property, Plant and Equipment [Line Items]
Total	$ 117,922	$ 116,505

RENTAL EQUIPMENT, NET - Schedule of Operating Leases, Future Minimum Payments (Details) $ in Thousands	Mar. 31, 2020 USD ($)
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
Remaining in 2020	$ 17,165
2021	30,130
2022	23,585
2023	19,307
2024	13,486
Thereafter	25,605
Lessor, Operating Lease, Payments to be Received	$ 129,278

FORECLOSURED REAL ESTATE AND REPOSSESSED ASSETS - (Foreclosed and Repossessed Assets) (Details) - Foreclosed Property - USD ($) $ in Thousands	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Other Real Estate [Roll Forward]
Balance, beginning of period	$ 29,494	$ 31,638
Additions	5,983	0
Write-downs	104	200
Net proceeds from sale	23,085	1,905
Gain (loss) on sale	5,039	(15)
Total reductions	28,228	2,090
Other Real Estate, Ending Balance	$ 7,249	$ 29,548

FORECLOSURED REAL ESTATE AND REPOSSESSED ASSETS - (Other Real Estate Owned) (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2020	Mar. 31, 2019	Sep. 30, 2019	Sep. 30, 2018
Agriculture Real Estate Customer \| Agricultural real estate and operating
Real Estate [Line Items]
Other real estate sold in the period		$ 28,100
Net proceeds from sale		23,083
Other Real Estate	$ 28,122	28,122
Loss on sale		(5,039)
Deferred income recognized		1,096
Net impact		(3,943)
OREO expenses	200
Foreclosed Property
Real Estate [Line Items]
Net proceeds from sale		23,085	$ 1,905
Other Real Estate	$ 7,249	7,249	29,548	$ 29,494	$ 31,638
Loss on sale		5,039	$ (15)
Foreclosed Property \| Agricultural real estate and operating
Real Estate [Line Items]
Loss on sale		(5,000)
Foreclosed Property \| Agricultural real estate and operating \| Community Banking
Real Estate [Line Items]
Deferred income recognized		$ 1,100

GOODWILL AND INTANGIBLE ASSETS Schedule of Goodwill (Details) - USD ($) $ in Thousands	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Goodwill [Roll Forward]
Beginning balance	$ 309,505	$ 303,270
Acquisitions	0	0
Measurement Period Adjustment		4,194
Impairment	0	0
Ending balance	309,505	307,464
Consumer
Goodwill [Roll Forward]
Beginning balance	87,145	87,145
Acquisitions	0	0
Measurement Period Adjustment		0
Impairment	0	0
Ending balance	87,145	87,145
Commercial
Goodwill [Roll Forward]
Beginning balance	222,360	216,125
Acquisitions	0	0
Measurement Period Adjustment		4,194
Impairment	0	0
Ending balance	222,360	220,319
Corporate Services/Other
Goodwill [Roll Forward]
Beginning balance	0	0
Acquisitions	0	0
Measurement Period Adjustment		0
Impairment	0	0
Ending balance	$ 0	$ 0

GOODWILL AND INTANGIBLE ASSETS Schedule of Intangible Asses (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
Finite-lived Intangible Assets [Roll Forward]
Balance as of September 30, 2019		$ 52,810	$ 70,719
Acquisitions during the period		33	78
Amortization during the period		(6,077)	(9,978)
Write-offs during the period		(313)
Balance as of March 31, 2020	$ 60,506	46,766	60,506
Gross carrying amount				$ 109,928	$ 109,859
Accumulated amortization				(52,255)	(38,446)
Accumulated impairment				(10,907)	(10,907)
Balance as of March 31, 2020	60,506	46,766	60,506	46,766	60,506
Asset impairment charges	0
Other Intangible Assets
Finite-lived Intangible Assets [Roll Forward]
Balance as of September 30, 2019		6,817	7,980
Acquisitions during the period		33	78
Amortization during the period		(340)	(487)
Write-offs during the period		(313)
Balance as of March 31, 2020	7,258	6,510	7,258
Gross carrying amount				10,736	10,667
Accumulated amortization				(3,567)	(2,750)
Accumulated impairment				(659)	(659)
Balance as of March 31, 2020	7,258	6,510	7,258	6,510	7,258
Customer Relationships
Finite-lived Intangible Assets [Roll Forward]
Balance as of September 30, 2019		33,207	48,455
Acquisitions during the period		0	0
Amortization during the period		(4,997)	(8,742)
Write-offs during the period		0
Balance as of March 31, 2020	39,713	28,210	39,713
Gross carrying amount				82,088	82,088
Accumulated amortization				(43,630)	(32,127)
Accumulated impairment				(10,248)	(10,248)
Balance as of March 31, 2020	39,713	28,210	39,713	28,210	39,713
Noncompete Agreements
Finite-lived Intangible Assets [Roll Forward]
Balance as of September 30, 2019		827	1,297
Acquisitions during the period		0	0
Amortization during the period		(212)	(235)
Write-offs during the period		0
Balance as of March 31, 2020	1,062	615	1,062
Gross carrying amount				2,480	2,480
Accumulated amortization				(1,865)	(1,418)
Accumulated impairment				0	0
Balance as of March 31, 2020	1,062	615	1,062	615	1,062
Trademarks
Finite-lived Intangible Assets [Roll Forward]
Balance as of September 30, 2019		11,959	12,987
Acquisitions during the period		0	0
Amortization during the period		(528)	(514)
Write-offs during the period		0
Balance as of March 31, 2020	12,473	11,431	12,473
Gross carrying amount				14,624	14,624
Accumulated amortization				(3,193)	(2,151)
Accumulated impairment				0	0
Balance as of March 31, 2020	$ 12,473	$ 11,431	$ 12,473	$ 11,431	$ 12,473
Minimum \| Refund Advantage Financial Services Inc \| Other Intangible Assets
Finite-lived Intangible Assets [Roll Forward]
Useful life		3 years
Minimum \| Refund Advantage Financial Services Inc \| Customer Relationships
Finite-lived Intangible Assets [Roll Forward]
Useful life		10 years
Minimum \| Refund Advantage Financial Services Inc \| Noncompete Agreements
Finite-lived Intangible Assets [Roll Forward]
Useful life		3 years
Minimum \| Refund Advantage Financial Services Inc \| Trademarks
Finite-lived Intangible Assets [Roll Forward]
Useful life		5 years
Maximum \| Refund Advantage Financial Services Inc \| Other Intangible Assets
Finite-lived Intangible Assets [Roll Forward]
Useful life		20 years
Maximum \| Refund Advantage Financial Services Inc \| Customer Relationships
Finite-lived Intangible Assets [Roll Forward]
Useful life		30 years
Maximum \| Refund Advantage Financial Services Inc \| Noncompete Agreements
Finite-lived Intangible Assets [Roll Forward]
Useful life		5 years
Maximum \| Refund Advantage Financial Services Inc \| Trademarks
Finite-lived Intangible Assets [Roll Forward]
Useful life		15 years

GOODWILL AND INTANGIBLE ASSETS Schedule of Future Amortization (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Sep. 30, 2019	Mar. 31, 2019	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Remaining in 2020	$ 4,919
2021	8,545
2022	6,419
2023	5,101
2024	4,383
2025	3,827
Thereafter	13,572
Balance as of March 31, 2020	$ 46,766	$ 52,810	$ 60,506	$ 70,719

OPERATING LEASE RIGHT OF USE ASSETS AND LIABILITIES - Narrative (Details) $ in Thousands	Mar. 31, 2020 USD ($)
Leases [Abstract]
Operating lease, Right-of-use asset	$ 27,300
Operating lease, liability	$ 28,635

OPERATING LEASE RIGHT OF USE ASETS AND LIABILITIES - Lease Maturity (Details) $ in Thousands	Mar. 31, 2020 USD ($)
Leases [Abstract]
Remaining in 2020	$ 1,843
2021	3,742
2022	3,480
2023	2,799
2024	2,808
Thereafter	18,520
Total undiscounted future minimum lease payments	33,192
Discount	(4,557)
Total operating lease liabilities	$ 28,635

OPERATING LEASE RIGHT OF USE ASETS AND LIABILITIES - Lease Cost (Details) $ in Thousands	6 Months Ended
	Mar. 31, 2020 USD ($)
Leases [Abstract]
Weighted-average discount rate	2.34%
Weighted-average remaining lease term (years)	11 years 8 months 12 days
Lease expense	$ 1,613
Short-term and variable lease cost	334
Sublease income	(364)
Total lease cost for operating leases	$ 1,583

STOCKHOLDERS' EQUITY (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2020	Mar. 31, 2019	Nov. 20, 2019
Class of Stock [Line Items]
Treasury Stock, Shares, Acquired	2,598,194	3,497,565
Stock repurchased during the period (in shares)		88,784	89,775
Stock repurchased during the period, value		$ 2.9	$ 3.0
Treasury Stock
Class of Stock [Line Items]
Average cost per share (in dollars per share)	$ 34.71	$ 34.53
Common Stock
Class of Stock [Line Items]
Common stock, shares authorized (in shares)				7,500,000

STOCK COMPENSATION (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended	12 Months Ended
	Mar. 31, 2020	Sep. 30, 2019
Number of Shares
Options outstanding, beginning of period (in shares)	59,835
Granted (in shares)	0
Exercised (in shares)	(29,922)
Forfeited or expired (in shares)	0
Options outstanding, end of period (in shares)	29,913	59,835
Options exercisable, end of period (in shares)	29,913
Weighted Average Exercise Price
Options outstanding, beginning of period (in dollars per share)	$ 8.06
Granted (in dollars per share)	0
Exercised (in dollars per share)	6.86
Forfeited or expired (in dollars per share)	0
Options outstanding, end of period (in dollars per share)	9.27	$ 8.06
Options exercisable, end of period (in dollars per share)	$ 9.27
Weighted Average Remaining Contractual Term
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2	9 months 10 days	1 year 6 months 14 days
Exercised	1 year 3 months 14 days
SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2	9 months 10 days	1 year 6 months 14 days
Options exercisable	9 months 10 days
Aggregate Intrinsic Value
Options outstanding, beginning of period	$ 1,469
Granted	0
Exercised	749
Forfeited or expired	0
Options outstanding, end of period	372	$ 1,469
Options exercisable, end of period	$ 372
Number of Shares
Nonvested shares outstanding, beginning of period (in shares)	926,122
Granted (in shares)	179,372
Vested (in shares)	(272,859)
Forfeited or expired (in shares)	(9,584)
Nonvested shares outstanding, end of period (in shares)	823,051	926,122
Weighted Average Fair Value at Grant
Nonvested shares outstanding, beginning of period (in dollars per share)	$ 29.54
Granted (in dollars per share)	33.29
Vested (in dollars per share)	30.08
Forfeited or expired (in dollars per share)	31.48
Nonvested shares outstanding, end of period (in dollars per share)	$ 30.15	$ 29.54
Stock based compensation expense not yet recognized in income	$ 11,100
Weighted average remaining period for unrecognized stock based compensation	2 years 6 months 10 days

INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Income Tax Expense (Benefit)	$ 5,617	$ (395)	$ 6,297	$ (2,086)
Effective tax rate			7.66%	(4.40%)

INCOME TAXES - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Provision at statutory rate			$ 16,730	$ 9,541
Tax-exempt income			(591)	(1,824)
State income taxes			3,682	2,143
Interim period effective rate adjustment			(3,321)	(3,968)
Tax credit investments, net - federal			(9,536)	(9,568)
Research tax credit			(1,709)	0
IRC 162(m) nondeductible compensation			1,019	1,561
Other, net			23	29
Income tax expense (benefit)	$ 5,617	$ (395)	$ 6,297	$ (2,086)
Effective tax rate			7.66%	(4.40%)

COMMITMENTS AND CONTINGENCIES (Details)	Feb. 09, 2018 USD ($)	Mar. 31, 2020 USD ($) commitment	Sep. 30, 2019 USD ($) commitment	Dec. 24, 2018 USD ($)	Oct. 14, 2016 USD ($)
Loss Contingencies [Line Items]
Unfunded loan commitments		$ 985,500,000	$ 978,100,000
Number of investment commitments \| commitment		0	0
Securities, buy (sell) obligations		$ 0	$ 0
Off-balance sheet credit exposures		$ 100,000	$ 100,000
Card Limited, LLC v. MetaBank dba Meta Payment Systems
Loss Contingencies [Line Items]
Estimate of possible loss					$ 4,000,000.0
AFS/IBEX, A Division of MetaBank V. Aegis Managing Agency Limited
Loss Contingencies [Line Items]
Damages sought amount	$ 1,600,000
Ohio Valley Bank Company V. Metabank dba Refund Advantage, Case No. 18 CV 134
Loss Contingencies [Line Items]
Estimate of possible loss				$ 3,000,000.0

REVENUE FROM CONTRACTS WITH CUSTOMERS - Narrative (Details) - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Refund Transfer Fees
Disaggregation of Revenue [Line Items]
Accounts Receivable, before Allowance for Credit Loss, Current	$ 0	$ 0

REVENUE FROM CONTRACTS WITH CUSTOMERS - Schedule of Revenue From Contracts with Customers by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Mar. 31, 2019
Disaggregation of Revenue [Line Items]
Net interest income	$ 67,737	$ 71,350	$ 132,388	$ 131,622
Noninterest income	120,513	105,025	157,995	142,776
Revenues	188,250	176,375	290,383	274,398
Refund Transfer Fees
Disaggregation of Revenue [Line Items]
Noninterest income	28,939	31,601	29,131	31,862
Tax Advance Product Fees
Disaggregation of Revenue [Line Items]
Noninterest income	29,536	33,038	31,812	34,723
Credit Card
Disaggregation of Revenue [Line Items]
Noninterest income	23,156	24,671	44,655	45,477
Rental income
Disaggregation of Revenue [Line Items]
Noninterest income	381	474	868	957
Loan and Lease Fees
Disaggregation of Revenue [Line Items]
Noninterest income	11,100	9,890	23,451	20,780
Loss on Sale of Securities, Available for Sale
Disaggregation of Revenue [Line Items]
Noninterest income	0	231	0	209
Gain (Loss) on Other
Disaggregation of Revenue [Line Items]
Noninterest income	2,325	2,230	(244)	3,496
Other Revenues for Financial Assets and Liabilities
Disaggregation of Revenue [Line Items]
Noninterest income	5,801	2,890	9,047	5,272
Gain (Loss) on Divestitures
Disaggregation of Revenue [Line Items]
Noninterest income	19,275	0	19,275	0
Consumer
Disaggregation of Revenue [Line Items]
Net interest income	20,165	19,829	40,177	33,503
Noninterest income	83,208	89,757	107,972	112,648
Revenues	103,373	109,586	148,149	146,151
Consumer \| Refund Transfer Fees
Disaggregation of Revenue [Line Items]
Noninterest income	28,939	31,601	29,131	31,862
Consumer \| Tax Advance Product Fees
Disaggregation of Revenue [Line Items]
Noninterest income	29,536	33,038	31,812	34,723
Consumer \| Credit Card
Disaggregation of Revenue [Line Items]
Noninterest income	23,156	24,671	44,655	45,477
Consumer \| Rental income
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Consumer \| Loan and Lease Fees
Disaggregation of Revenue [Line Items]
Noninterest income	5	0	9	0
Consumer \| Loss on Sale of Securities, Available for Sale
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Consumer \| Gain (Loss) on Other
Disaggregation of Revenue [Line Items]
Noninterest income	(259)	58	(19)	58
Consumer \| Other Revenues for Financial Assets and Liabilities
Disaggregation of Revenue [Line Items]
Noninterest income	1,831	389	2,384	527
Consumer \| Gain (Loss) on Divestitures
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Banking
Disaggregation of Revenue [Line Items]
Net interest income	37,026	37,965	76,762	73,916
Noninterest income	15,523	13,655	30,502	27,587
Revenues	52,549	51,620	107,264	101,503
Banking \| Refund Transfer Fees
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Banking \| Tax Advance Product Fees
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Banking \| Credit Card
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Banking \| Rental income
Disaggregation of Revenue [Line Items]
Noninterest income	268	283	546	576
Banking \| Loan and Lease Fees
Disaggregation of Revenue [Line Items]
Noninterest income	11,094	9,890	22,128	20,780
Banking \| Loss on Sale of Securities, Available for Sale
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Banking \| Gain (Loss) on Other
Disaggregation of Revenue [Line Items]
Noninterest income	2,579	2,151	4,917	3,376
Banking \| Other Revenues for Financial Assets and Liabilities
Disaggregation of Revenue [Line Items]
Noninterest income	1,582	1,331	2,911	2,855
Banking \| Gain (Loss) on Divestitures
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Corporate Services/Other
Disaggregation of Revenue [Line Items]
Net interest income	10,546	13,556	15,449	24,203
Noninterest income	21,782	1,613	19,521	2,541
Revenues	32,328	15,169	34,970	26,744
Corporate Services/Other \| Refund Transfer Fees
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Corporate Services/Other \| Tax Advance Product Fees
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Corporate Services/Other \| Credit Card
Disaggregation of Revenue [Line Items]
Noninterest income	0	0	0	0
Corporate Services/Other \| Rental income
Disaggregation of Revenue [Line Items]
Noninterest income	113	191	322	381
Corporate Services/Other \| Loan and Lease Fees
Disaggregation of Revenue [Line Items]
Noninterest income	1	0	1,314	0
Corporate Services/Other \| Loss on Sale of Securities, Available for Sale
Disaggregation of Revenue [Line Items]
Noninterest income	0	231	0	209
Corporate Services/Other \| Gain (Loss) on Other
Disaggregation of Revenue [Line Items]
Noninterest income	5	21	(5,142)	62
Corporate Services/Other \| Other Revenues for Financial Assets and Liabilities
Disaggregation of Revenue [Line Items]
Noninterest income	2,388	1,170	3,752	1,890
Corporate Services/Other \| Gain (Loss) on Divestitures
Disaggregation of Revenue [Line Items]
Noninterest income	$ 19,275	$ 0	$ 19,275	$ 0

SEGMENT REPORTING (Details) $ in Thousands	3 Months Ended		6 Months Ended
SEGMENT REPORTING (Details) $ in Thousands	Mar. 31, 2020 USD ($)	Mar. 31, 2019 USD ($)	Mar. 31, 2020 USD ($) segment	Mar. 31, 2019 USD ($)	Sep. 30, 2019 USD ($)	Sep. 30, 2018 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments \| segment			3
Segment data [Abstract]
Net interest income	$ 67,737	$ 71,350	$ 132,388	$ 131,622
Provision for loan and lease losses	37,296	33,318	40,703	42,417
Noninterest income	120,513	105,025	157,995	142,776
Noninterest expense	91,729	110,254	167,526	184,549
Income (loss) before income tax expense (benefit)	59,225	32,803	82,154	47,432
Total assets	5,843,865	6,050,042	5,843,865	6,050,042	$ 6,182,890
Goodwill	309,505	307,464	309,505	307,464	309,505	$ 303,270
Total deposits	3,962,404	4,970,307	3,962,404	4,970,307
Consumer
Segment data [Abstract]
Net interest income	20,165	19,829	40,177	33,503
Provision for loan and lease losses	19,635	22,645	20,615	24,618
Noninterest income	83,208	89,757	107,972	112,648
Noninterest expense	30,534	29,976	47,317	48,104
Income (loss) before income tax expense (benefit)	53,204	56,965	80,217	73,429
Total assets	722,334	629,557	722,334	629,557
Goodwill	87,145	87,145	87,145	87,145	87,145	87,145
Total deposits	3,078,481	3,122,839	3,078,481	3,122,839
Commercial
Segment data [Abstract]
Net interest income	37,026	37,965	76,762	73,916
Provision for loan and lease losses	11,994	7,086	15,695	10,940
Noninterest income	15,523	13,655	30,502	27,587
Noninterest expense	27,361	37,451	54,086	67,003
Income (loss) before income tax expense (benefit)	13,194	7,083	37,483	23,560
Total assets	2,529,665	2,118,465	2,529,665	2,118,465
Goodwill	222,360	220,319	222,360	220,319	222,360	216,125
Total deposits	9,214	9,989	9,214	9,989
Corporate Services/Other
Segment data [Abstract]
Net interest income	10,546	13,556	15,449	24,203
Provision for loan and lease losses	5,667	3,587	4,393	6,859
Noninterest income	21,782	1,613	19,521	2,541
Noninterest expense	33,834	42,827	66,123	69,442
Income (loss) before income tax expense (benefit)	(7,173)	(31,245)	(35,546)	(49,557)
Total assets	2,591,866	3,302,020	2,591,866	3,302,020
Goodwill	0	0	0	0	$ 0	$ 0
Total deposits	$ 874,709	$ 1,837,479	$ 874,709	$ 1,837,479

FAIR VALUE OF FINANCIAL INSTRUMENTS - Assets Measured at Fair Value on Recurring and Non-recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Sep. 30, 2019
Available-for-sale debt securities [Abstract]
Mortgage-backed securities	$ 355,094	$ 382,546
Debt securities available for sale	1,195,619	1,272,493
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Total held to maturity securities	114,405	133,470
Level 1
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	0	0
Available-for-sale debt securities [Abstract]
Debt securities available for sale	0	0
Common equities and mutual funds	2,899	2,606
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Total held to maturity securities	0	0
Level 2
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	0	0
Available-for-sale debt securities [Abstract]
Debt securities available for sale	1,195,619	1,272,493
Common equities and mutual funds	0	0
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Total held to maturity securities	114,405	133,470
Level 3
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	3,606,603	3,622,597
Available-for-sale debt securities [Abstract]
Debt securities available for sale	0	0
Common equities and mutual funds	0	0
Debt Securities, Held-to-maturity, Fair Value to Amortized Cost [Abstract]
Total held to maturity securities	0	0
Nonrecurring
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	20,823	38,201
Nonrecurring \| Level 1
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	0	0
Nonrecurring \| Level 2
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	0	0
Nonrecurring \| Level 3
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	20,823	38,201
Recurring
Available-for-sale debt securities [Abstract]
Small business administration securities	173,246	185,982
Obligations of states and political subdivisions	872	874
Non-bank qualified obligations of states and political subdivisions	346,170	400,557
Asset-baked securities	320,237	302,534
Mortgage-backed securities	355,094	382,546
Debt securities available for sale	1,195,619	1,272,493
Common equities and mutual funds	2,899	2,606
Non-marketable equity securities	2,532	1,669
Recurring \| Level 1
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
Debt securities available for sale	0	0
Common equities and mutual funds	2,899	2,606
Non-marketable equity securities	0	0
Recurring \| Level 2
Available-for-sale debt securities [Abstract]
Small business administration securities	173,246	185,982
Obligations of states and political subdivisions	872	874
Non-bank qualified obligations of states and political subdivisions	346,170	400,557
Asset-baked securities	320,237	302,534
Mortgage-backed securities	355,094	382,546
Debt securities available for sale	1,195,619	1,272,493
Common equities and mutual funds	0	0
Non-marketable equity securities	0	0
Recurring \| Level 3
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
Debt securities available for sale	0	0
Common equities and mutual funds	0	0
Non-marketable equity securities	0	0
Commercial Portfolio Segment \| Nonrecurring
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	13,489	8,707
Commercial Portfolio Segment \| Nonrecurring \| Level 1
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	0	0
Commercial Portfolio Segment \| Nonrecurring \| Level 2
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	0	0
Commercial Portfolio Segment \| Nonrecurring \| Level 3
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	$ 13,489	$ 8,707

FAIR VALUE OF FINANCIAL INSTRUMENTS - Quantitative Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Foreclosed assets, net	$ 7,249		$ 29,494
Minimum
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Range of estimated selling cost	4.00%
Maximum
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Range of estimated selling cost	30.00%
Level 1
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	$ 0		0
Level 2
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0		0
Level 3
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	3,606,603		3,622,597
Impaired Loans \| Level 3 \| Valuation, Market Approach
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value		$ 13,574	8,707
Foreclosed Assets \| Level 3 \| Valuation, Market Approach
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value		$ 7,249	29,494
Nonrecurring
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	20,823		38,201
Nonrecurring \| Level 1
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0		0
Nonrecurring \| Level 2
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0		0
Nonrecurring \| Level 3
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	20,823		38,201
Nonrecurring \| Commercial Portfolio Segment
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	13,489		8,707
Nonrecurring \| Commercial Portfolio Segment \| Level 1
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0		0
Nonrecurring \| Commercial Portfolio Segment \| Level 2
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0		0
Nonrecurring \| Commercial Portfolio Segment \| Level 3
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	13,489		8,707
Nonrecurring \| Impaired Loans
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	13,574		8,707
Nonrecurring \| Impaired Loans \| Level 1
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0		0
Nonrecurring \| Impaired Loans \| Level 2
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0		0
Nonrecurring \| Impaired Loans \| Level 3
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	13,574		8,707
Nonrecurring \| Foreclosed Assets
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Foreclosed assets, net	7,249		29,494
Nonrecurring \| Foreclosed Assets \| Level 1
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Foreclosed assets, net	0		0
Nonrecurring \| Foreclosed Assets \| Level 2
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Foreclosed assets, net	0		0
Nonrecurring \| Foreclosed Assets \| Level 3
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Foreclosed assets, net	7,249		29,494
Nonrecurring \| Commercial Real Estate and Operating
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	85
Nonrecurring \| Commercial Real Estate and Operating \| Level 1
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0
Nonrecurring \| Commercial Real Estate and Operating \| Level 2
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0
Nonrecurring \| Commercial Real Estate and Operating \| Level 3
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	85
Nonrecurring \| Community Banking Loans
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	85
Nonrecurring \| Community Banking Loans \| Level 1
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0
Nonrecurring \| Community Banking Loans \| Level 2
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0
Nonrecurring \| Community Banking Loans \| Level 3
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	85
Nonrecurring \| Total National Lending
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	13,489		8,707
Nonrecurring \| Total National Lending \| Level 1
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0		0
Nonrecurring \| Total National Lending \| Level 2
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	0		0
Nonrecurring \| Total National Lending \| Level 3
Fair Value Inputs, Assets, Quantitative Information [Line Items] (Deprecated 2018-01-31)
Fair value	$ 13,489		$ 8,707

FAIR VALUE OF FINANCIAL INSTRUMENTS - Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Sep. 30, 2019
Financial assets [Abstract]
Debt securities available for sale	$ 1,195,619	$ 1,272,493
Debt securities held to maturity	114,405	133,470
Level 1
Financial assets [Abstract]
Cash and cash equivalents	108,733	126,545
Debt securities available for sale	0	0
Debt securities held to maturity	0	0
Common equities and mutual funds	2,899	2,606
Non-marketable equity securities	0	0
Loans held for sale	0	0
Loans and leases receivable	0	0
Federal Home Loan Bank stock	0	0
Accrued interest receivable	16,958	20,400
Financial liabilities [Abstract]
Deposits	3,363,025	2,920,516
Overnight federal funds purchased	717,000	642,000
Federal Home Loan Bank advances	0	0
Other short- and long-term borrowings	0	0
Accrued interest payable	3,607	9,414
Level 2
Financial assets [Abstract]
Cash and cash equivalents	0	0
Debt securities available for sale	1,195,619	1,272,493
Debt securities held to maturity	114,405	133,470
Common equities and mutual funds	0	0
Non-marketable equity securities	10,500	6,500
Loans held for sale	13,610	148,777
Loans and leases receivable	0	0
Federal Home Loan Bank stock	29,944	30,916
Accrued interest receivable	0	0
Financial liabilities [Abstract]
Deposits	603,207	1,417,994
Overnight federal funds purchased	0	0
Federal Home Loan Bank advances	112,122	110,691
Other short- and long-term borrowings	100,826	113,876
Accrued interest payable	0	0
Level 3
Financial assets [Abstract]
Cash and cash equivalents	0	0
Debt securities available for sale	0	0
Debt securities held to maturity	0	0
Common equities and mutual funds	0	0
Non-marketable equity securities	0	0
Loans held for sale	0	0
Loans and leases receivable	3,606,603	3,622,597
Federal Home Loan Bank stock	0	0
Accrued interest receivable	0	0
Financial liabilities [Abstract]
Deposits	0	0
Overnight federal funds purchased	0	0
Federal Home Loan Bank advances	0	0
Other short- and long-term borrowings	0	0
Accrued interest payable	0	0
Carrying Amount
Financial assets [Abstract]
Cash and cash equivalents	108,733	126,545
Debt securities available for sale	1,195,619	1,272,493
Debt securities held to maturity	114,857	134,764
Common equities and mutual funds	2,899	2,606
Non-marketable equity securities	13,032	8,169
Loans held for sale	13,610	148,777
Loans and leases receivable	3,610,785	3,651,413
Federal Home Loan Bank stock	29,944	30,916
Accrued interest receivable	16,958	20,400
Financial liabilities [Abstract]
Deposits	3,962,404	4,337,005
Overnight federal funds purchased	717,000	642,000
Federal Home Loan Bank advances	110,000	110,000
Other short- and long-term borrowings	101,353	109,857
Accrued interest payable	3,607	9,414
Estimated Fair Value
Financial assets [Abstract]
Cash and cash equivalents	108,733	126,545
Debt securities available for sale	1,195,619	1,272,493
Debt securities held to maturity	114,405	133,470
Common equities and mutual funds	2,899	2,606
Non-marketable equity securities	13,032	8,169
Loans held for sale	13,610	148,777
Loans and leases receivable	3,606,603	3,622,597
Federal Home Loan Bank stock	29,944	30,916
Accrued interest receivable	16,958	20,400
Financial liabilities [Abstract]
Deposits	3,966,232	4,338,510
Overnight federal funds purchased	717,000	642,000
Federal Home Loan Bank advances	112,122	110,691
Other short- and long-term borrowings	100,826	113,876
Accrued interest payable	$ 3,607	$ 9,414

SUBSEQUENT EVENTS (Details) - COVID-19 Pandemic	6 Months Ended
SUBSEQUENT EVENTS (Details) - COVID-19 Pandemic	Mar. 31, 2020
Minimum
Subsequent Event [Line Items]
Trial modifications, payment deferral period	30 days
Maximum
Subsequent Event [Line Items]
Trial modifications, payment deferral period	6 months

Label	Element	Value
Accounting Standards Update 2016-01 [Member] \| AOCI Attributable to Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (475,000)
Accounting Standards Update 2016-01 [Member] \| Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	475,000
Accounting Standards Update 2014-09 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	1,502,000
Accounting Standards Update 2014-09 [Member] \| Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	1,502,000
Accounting Standards Update 2014-09 [Member] \| Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 1,502,000