Pathward Financial (CASH) 10-K 30 Nov 20 2020 FY Annual report Financial data

Cover Page

Cover Page - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2020	Nov. 23, 2020	Mar. 31, 2020
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Sep. 30, 2020
Current Fiscal Year End Date	--09-30
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
Title of 12(b) Security	Common Stock, $.01 par value
Trading Symbol	CASH
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
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
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 693.1
Entity Common Stock, Shares Outstanding (in shares)		33,446,654
Entity Central Index Key	0000907471
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Amendment Flag	false
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE PART III of Form 10-K -- Portions of the Proxy Statement for the Annual Meeting of Stockholders to be held February 23, 2021 are incorporated by reference into Part III of this report.

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019
ASSETS
Cash and cash equivalents	$ 427,367	$ 126,545
Investment securities available for sale, at fair value	814,495	889,947
Mortgage-backed securities available for sale, at fair value	453,607	382,546
Investment securities held to maturity, at cost	87,183	127,582
Mortgage-backed securities held to maturity, at cost	5,427	7,182
Loans held for sale	183,577	148,777
Total loans and leases	3,322,765	3,658,847
Allowance for loan and lease losses	(56,188)	(29,149)
Federal Reserve Bank and Federal Home Loan Bank stocks, at cost	27,138	30,916
Accrued interest receivable	16,628	20,400
Premises, furniture, and equipment, net	41,608	45,932
Rental equipment, net	205,964	208,537
Bank-owned life insurance	92,315	89,827
Foreclosed real estate and repossessed assets, net	9,957	29,494
Goodwill	309,505	309,505
Intangible assets	41,692	52,810
Prepaid assets	8,328	9,476
Deferred taxes, net	17,723	18,884
Other assets	82,983	54,832
Total assets	6,092,074	6,182,890
Deposits:
Noninterest-bearing checking	4,356,630	2,358,010
Interest-bearing checking	157,571	185,768
Savings deposits	47,866	49,773
Money market deposits	48,494	76,911
Time certificates of deposit	20,223	109,275
Wholesale deposits	348,416	1,557,268
Total deposits	4,979,200	4,337,005
Short-term borrowings	0	646,019
Long-term borrowings	98,224	215,838
Accrued interest payable	1,923	9,414
Accrued expenses and other liabilities	165,419	130,656
Total liabilities	5,244,766	5,338,932
STOCKHOLDERS’ EQUITY
Preferred stock, 3,000,000 shares authorized, no shares issued, none outstanding at September 30, 2020 and 2019, respectively	0	0
Common stock	344	378
Additional paid-in capital	594,569	580,826
Retained earnings	234,927	252,813
Accumulated other comprehensive income	17,542	6,339
Treasury stock, at cost, 118,274 and 14,444 common shares at September 30, 2020 and 2019, respectively	(3,677)	(445)
Total equity attributable to parent	843,705	839,911
Noncontrolling interest	3,603	4,047
Total stockholders' equity	847,308	843,958
Total liabilities and stockholders’ equity	6,092,074	6,182,890
Nonvoting Common Stock
STOCKHOLDERS’ EQUITY
Common stock	$ 0	$ 0

CONSOLIDATED STATEMENTS OF FI_2

CONSOLIDATED STATEMENTS OF FINANCIAL CONDITION (Parenthetical) - $ / shares	Sep. 30, 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, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	90,000,000	90,000,000
Common stock, shares issued (in shares)	34,479,164	37,821,508
Common stock, shares outstanding (in shares)	34,360,890	37,807,064
Treasury stock (in shares)	118,274	14,444
Nonvoting Common Stock
STOCKHOLDERS’ EQUITY
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	3,000,000	3,000,000
Common stock, shares issued (in shares)	0	0
Common stock, shares outstanding (in shares)	0	0

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Interest and dividend income:
Loans and leases, including fees	$ 261,128	$ 274,528	$ 98,475
Mortgage-backed securities	9,028	11,390	15,479
Other investments	22,685	39,811	44,580
Total interest and dividend income	292,841	325,729	158,534
Interest expense:
Deposits	22,616	46,648	15,163
FHLB advances and other borrowings	11,187	14,874	12,822
Total interest expense	33,803	61,522	27,985
Net interest income	259,038	264,207	130,549
Provision for loan and lease losses	64,776	55,650	29,432
Net interest income after provision for loan and lease losses	194,262	208,557	101,117
Noninterest income:
Gain (loss) on sale of securities available for sale, net (Includes $51, $729, and $(8,177) reclassified from accumulated other comprehensive income (loss) for net gain (loss) on securities available for sale for the fiscal years ended September 30, 2020, 2019 and 2018, respectively)	51	729	(8,177)
Gain on divestitures	19,275	0	0
Gain on sale of other	4,425	7,831	561
Other income	14,641	9,975	8,329
Total noninterest income	239,794	222,545	184,525
Noninterest expense:
Compensation and benefits	136,247	155,811	109,044
Refund transfer product expense	7,644	7,526	11,750
Tax advance product expense	2,723	3,102	1,817
Card processing	25,956	23,677	26,283
Occupancy and equipment expense	26,995	28,071	19,740
Operating lease equipment depreciation	32,831	26,181	5,386
Legal and consulting	20,858	17,310	15,064
Intangible amortization	10,997	17,711	9,641
Impairment expense	1,982	9,660	18
Other expense	52,818	44,111	29,489
Total noninterest expense	319,051	333,160	228,232
Income before income tax expense	115,005	97,942	57,410
Income tax expense (benefit) (Includes $13, $184, and $(2,330) reclassified from accumulated other comprehensive income (loss) for the fiscal years ended September 30, 2020, 2019 and 2018, respectively)	5,661	(3,374)	5,117
Net income before noncontrolling interest	109,344	101,316	52,293
Net income attributable to noncontrolling interest	4,624	4,312	673
Net income attributable to parent	$ 104,720	$ 97,004	$ 51,620
Earnings per common share:
Basic (in dollars per share)	$ 2.94	$ 2.49	$ 1.68
Diluted (in dollars per share)	$ 2.94	$ 2.49	$ 1.67
Refund transfer product fees
Noninterest income:
Noninterest income:	$ 36,061	$ 39,198	$ 41,879
Tax advance product fees
Noninterest income:
Noninterest income:	31,826	34,687	35,703
Total noninterest income	31,826	34,687
Payment card and deposit fees
Noninterest income:
Noninterest income:	87,379	87,130	97,920
Total noninterest income	87,379	87,130
Other bank and deposit fees
Noninterest income:
Noninterest income:	1,310	1,942	977
Total noninterest income	1,310	1,942
Rental income
Noninterest income:
Noninterest income:	44,826	41,053	$ 7,333
Total noninterest income	$ 44,826	$ 41,053

CONSOLIDATED STATEMENTS OF OP_2

CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Income Statement [Abstract]
Net gain (loss) on available for sale securities reclassified from accumulated other comprehensive income (loss)	$ 51	$ 729	$ (8,177)
Income tax expense (benefit) reclassified from accumulated other comprehensive income (loss)	$ 13	$ 184	$ (2,330)

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Statement of Comprehensive Income [Abstract]
Net income before noncontrolling interest	$ 109,344	$ 101,316	$ 52,293
Other comprehensive income (loss):
Change in net unrealized gain (loss) on debt securities	15,164	53,739	(66,053)
(Gain) loss realized in net income	(51)	(729)	8,177
Total available for sale adjustment	15,113	53,010	(57,876)
Unrealized gain (loss) on currency translation	(101)	(122)	3
Deferred income tax effect	3,809	12,963	(15,596)
Total other comprehensive income (loss)	11,203	39,925	(42,277)
Total comprehensive income	120,547	141,241	10,016
Total comprehensive income attributable to noncontrolling interest	4,624	4,312	673
Comprehensive income attributable to parent	$ 115,923	$ 136,929	$ 9,343

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Adjustment	Total Meta Stockholders’ Equity	Total Meta Stockholders’ EquityAdjustment	Common Stock	Additional Paid-in Capital	Retained Earnings	Retained EarningsAdjustment	Accumulated Other Comprehensive Income (Loss), Net of Tax	Accumulated Other Comprehensive Income (Loss), Net of TaxAdjustment	Treasury Stock	Non-controlling Interest
Balance at the beginning of the period at Sep. 30, 2017	$ 434,496		$ 434,496		$ 288	$ 258,144	$ 167,164		$ 9,166		$ (266)	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(5,736)		(5,736)				(5,736)
Issuance of common shares due to exercise of stock options	148		148		1	147
Issuance of common shares due to restricted stock	4		4		4
Issuance of common shares due to ESOP	1,606		1,606		1	1,605
Issuance of common shares due to acquisition	295,766		295,766		99	295,667
Shares repurchased	(2,598)		(2,598)			(875)					(1,723)
Stock compensation	11,123		11,123			11,123
Total other comprehensive income	(42,277)		(42,277)						(42,277)
Net income before noncontrolling interest	52,293		51,620				51,620					673
Noncontrolling interests due to acquisition	3,167											3,167
Net investment by (distribution to) noncontrolling interests	(266)											(266)
Balance at the end of the period at Sep. 30, 2018	747,726		744,152		393	565,811	213,048		(33,111)		(1,989)	3,574
Balance at the end of the period (Accounting Standards Update 2014-09) at Sep. 30, 2018		$ 1,502		$ 1,502				$ 1,502
Balance at the end of the period (Accounting Standards Update 2016-01) at Sep. 30, 2018								$ 475		$ (475)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Cash dividends declared on common stock	(7,760)		(7,760)				(7,760)
Issuance of common shares due to exercise of stock options	44		44		0	44
Issuance of common shares due to restricted stock	3		3		3
Issuance of common shares due to ESOP	2,011		2,011		0	2,011
Shares repurchased	(49,912)		(49,912)		(18)	18	(46,500)				(3,412)
Retirement of treasury stock							(4,956)				4,956
Stock compensation	12,942		12,942			12,942
Total other comprehensive income	39,925		39,925						39,925
Net income before noncontrolling interest	101,316		97,004				97,004					4,312
Net investment by (distribution to) noncontrolling interests	(3,839)											(3,839)
Balance at the end of the period 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	(7,100)		(7,100)				(7,100)
Issuance of common shares due to exercise of stock options	266		266		1	265
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	(118,738)		(118,738)		(38)	38	(115,506)				(3,232)
Stock compensation	10,221		10,221			10,221
Total other comprehensive income	11,203		11,203						11,203
Net income before noncontrolling interest	109,344		104,720				104,720					4,624
Net investment by (distribution to) noncontrolling interests	(5,068)											(5,068)
Balance at the end of the period at Sep. 30, 2020	$ 847,308		$ 843,705		$ 344	$ 594,569	$ 234,927		$ 17,542		$ (3,677)	$ 3,603

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Statement of Stockholders' Equity [Abstract]
Cash dividends declared on common stock (in dollars per share)	$ 0.20	$ 0.20	$ 0.18

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities:
Net income before noncontrolling interest	$ 109,344,000	$ 101,316,000	$ 52,293,000
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation, amortization and accretion, net	60,745,000	55,149,000	37,722,000
Stock compensation	10,221,000	12,942,000	11,123,000
Provision (recovery):
Loan and lease losses	64,776,000	55,650,000	29,432,000
Deferred taxes	(2,347,000)	(14,301,000)	6,530,000
Loans held for sale:
Originations	(98,798,000)	(171,260,000)	(1,691,000)
Purchases	0	(15,443,000)	0
Proceeds from sales	319,123,000	125,357,000	17,621,000
Net change	22,855,000	31,819,000	952,000
Fair value adjustment of foreclosed real estate	568,000	139,000	29,000
Net realized (gain) loss:
Other assets	361,000	(89,000)	127,000
Divestitures	(19,275,000)	0	0
Foreclosed real estate and repossessed assets	4,960,000	278,000	19,000
Securities available for sale, net	(51,000)	(729,000)	8,177,000
Loans held for sale	(5,389,000)	(5,089,000)	(181,000)
Lease receivable and equipment	(4,335,000)	(2,930,000)	(526,000)
Net change:
Other assets	1,524,000	(5,427,000)	2,633,000
Deposits held for sale	1,535,000	0	0
Accrued interest payable	(7,491,000)	1,620,000	1,933,000
Accrued expenses and other liabilities	8,643,000	16,623,000	(28,610,000)
Accrued interest receivable	2,050,000	1,616,000	2,745,000
Change in bank-owned life insurance value	(2,488,000)	(2,534,000)	(2,591,000)
Impairment on assets held for sale	242,000	0	0
Impairment on rental equipment	447,000	6,194,000	0
Impairment of intangibles	0	111,000	18,000
Net cash provided by operating activities	467,220,000	191,012,000	137,755,000
Securities available for sale:
Purchases	(229,326,000)	(299,269,000)	(626,575,000)
Proceeds from sales	4,904,000	755,616,000	596,758,000
Proceeds from maturities and principal repayments	237,254,000	164,044,000	162,118,000
Securities held to maturity:
Proceeds from maturities and principal repayments	40,017,000	35,025,000	40,525,000
Loans and leases:
Purchases	(151,435,000)	(262,622,000)	(165,670,000)
Proceeds from sales	9,991,000	13,838,000	22,611,000
Net change	(100,508,000)	(591,785,000)	(493,381,000)
Proceeds from sales of foreclosed real estate and repossessed assets	23,992,000	1,905,000	244,000
Federal Reserve Bank and Federal Home Loan Bank stock:
Purchases	(472,000,000)	(878,316,000)	(961,124,000)
Redemption	475,778,000	870,800,000	998,880,000
Rental equipment:
Purchases	(53,637,000)	(144,432,000)	(1,848,000)
Proceeds from sales	14,692,000	8,301,000	2,362,000
Net change	2,623,000	1,567,000	(15,000,000)
Premises, furniture, and equipment:
Purchases	(12,266,000)	(13,971,000)	(8,542,000)
Proceeds from sales	107,000	101,000	0
Proceeds from divestitures	3,498,000	0	0
Cash paid for acquisitions	0	0	(6,000)
Cash received upon acquisitions	0	0	58,858,000
Net cash (used in) investing activities	(206,316,000)	(339,198,000)	(389,790,000)
Cash flows from financing activities:
Checking, savings, and money market deposits	2,229,075,000	48,897,000	7,000
Time certificates of deposit	(89,062,000)	(167,044,000)	(143,096,000)
Wholesale deposits	(1,208,885,000)	26,014,000	229,982,000
FHLB and other borrowings	(275,000,000)	275,000,000	(415,000,000)
Federal funds	(477,000,000)	55,000,000	(565,000,000)
Securities sold under agreements to repurchase	(4,019,000)	325,000	1,222,000
Short-term borrowings	0	0	(11,642,000)
Distribution to noncontrolling interests	(5,068,000)	(3,839,000)	(266,000)
Proceeds from other liabilities	1,633,000	7,916,000	0
Other liabilities	(7,568,000)	(11,691,000)	(4,888,000)
Capital lease obligations	(1,737,000)	(88,000)	(62,000)
Cash dividends paid	(7,100,000)	(7,760,000)	(5,736,000)
Issuance of common stock due to ESOP	3,220,000	2,011,000	1,606,000
Issuance of common stock due to restricted stock	2,000	3,000	4,000
Proceeds from exercise of stock options and issuance of common stock	266,000	44,000	148,000
Shares repurchased	(118,738,000)	(49,912,000)	(2,598,000)
Redemption of long-term borrowings	0	0	(258,000)
Net cash provided by (used in) financing activities	40,019,000	174,876,000	(915,577,000)
Effect of exchange rate changes on cash	(101,000)	(122,000)	3,000
Net change in cash and cash equivalents	300,822,000	26,568,000	(1,167,609,000)
Cash and cash equivalents at beginning of fiscal year	126,545,000	99,977,000	1,267,586,000
Cash and cash equivalents at end of fiscal year	427,367,000	126,545,000	99,977,000
Supplemental disclosure of cash flow information
Interest	41,294,000	59,902,000	33,499,000
Income taxes	6,223,000	(2,821,000)	8,946,000
Franchise taxes	281,000	223,000	160,000
Other taxes	535,000	557,000	206,000
Transfers
Securities from held to maturity to available for sale	0	0	346,771,000
Loans and leases to foreclosed real estate and repossessed assets	9,983,000	0	30,451,000
Loans and leases to rental equipment	2,134,000	0	9,000
Rental equipment to loans and leases	8,924,000	210,000	993,000
Loans and leases to held for sale	542,101,000	99,992,000	15,068,000
Other assets to held for sale	7,858,000	0	0
Deposits to held for sale	288,975,000	0	0
Recognition of operating lease ROU assets, net of remeasurements	28,666,000	0	0
Stock issued for acquisitions	0	0	295,767,000
Purchases - available for sale	0	0	1,430,000
Short- and long-term borrowings transferred from other liabilities	$ 0	$ 20,026,000	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES PRINCIPLES OF CONSOLIDATION The Consolidated Financial Statements include the accounts of Meta Financial Group, Inc. (the “Company”), a registered bank holding company located in Sioux Falls, South Dakota, and its wholly-owned subsidiaries. The Company's subsidiaries include MetaBank (the “Bank”), a national bank whose primary federal regulator is the Office of the Comptroller of the Currency (the "OCC"), and Meta Capital, LLC, a wholly-owned service corporation subsidiary of MetaBank which invests in companies in the financial services industry. All significant intercompany balances and transactions have been eliminated. The Company also owns 100% of First Midwest Financial Capital Trust I (the “Trust”), which was formed in July 2001 for the purpose of issuing trust preferred securities, and Crestmark Capital Trust I, which was acquired from the Crestmark Acquisition in August 2018. The Trust and Crestmark Capital Trust I are not included in the Consolidated Financial Statements of the Company. In addition, the Company evaluates its relationships with other entities to identify whether they are variable interest entities ("VIEs") and to assess whether it is the primary beneficiary of such entities. If the determination is made that the Company is the primary beneficiary, then that entity is included in the Consolidated Financial Statements. Variable Interest Entities VIEs are defined by contractual ownership or other interests that change with fluctuations in the VIE's net asset value. The primary beneficiary is the entity which has both: (1) the power to direct the activities of the VIE that most significantly impacts the VIE’s economic performance, and (2) the obligation to absorb losses or receive benefits of the entity that could potentially be significant to the VIE. To determine whether or not a variable interest the Company holds could potentially be significant to the VIE, the Company considers both qualitative and quantitative factors regarding the nature, size and form of the Company's involvement with the VIE. Further, the Company assesses whether or not the Company is the primary beneficiary of a VIE on an ongoing basis. Crestmark Capital Trust I qualifies as a VIE for which the Company is not the primary beneficiary. Consequently, the accounts of that entity are not consolidated in the Company’s Financial Statements. As a result of the Crestmark Acquisition, the Company acquired existing membership interests of five joint venture limited liability companies (the "LLCs"). The Company holds 80% of the membership interests in each of the five LLC entities, which offer commercial lending and other financing arrangements. In connection with these LLCs, the Company exclusively provides funding for each entity's activities. The Company determined it is the primary beneficiary of all five LLCs as it has the managing power under the terms of each of the LLC operating agreements. Results of the five LLCs are reflected in the Company's September 30, 2020 Consolidated Financial Statements and are summarized below. The assets recognized as a result of consolidating the LLCs are the property of the LLCs and are not available for any other purpose. (Dollars in Thousands) September 30, 2020 Cash and cash equivalents $ 1,480 Loans and leases 124,869 Allowance for loan and lease losses (557) Accrued interest receivable 724 Rental equipment, net — Foreclosed real estate and repossessed assets 952 Other assets 4,006 Total assets 131,474 Accrued expenses and other liabilities 2,132 Noncontrolling interest 3,603 Net assets less noncontrolling interest $ 125,739 Amounts for noncontrolling interests reflect the proportionate share of membership interest (equity) and net income attributable to the holders of minority membership interest in the following entities: • Capital Equipment Solutions, LLC (“CES”) - CES engages in the business of providing equipment financing term loans. • CM Help, LLC - CM Help provides flexible patient loan programs to hospitals and patient clients of hospitals as a financing alternative for the self-pay and co-pay portions of patients’ hospital expenses. • CM Southgate II, LLC - CM Southgate II engages in the business of acquiring fleet leases and semi-trailer/tractor loans and leases. • CM Sterling, LLC - CM Sterling engages in asset-based lending and factoring. • CM TFS, LLC - CM TFS engages in the business of acquiring equipment financing term loans and leases. NATURE OF BUSINESS AND INDUSTRY SEGMENT INFORMATION One of the Company's primary sources of revenue relates to payment processing services for prepaid debit cards, ATM sponsorship, tax refund transfer and other money transfer systems and services. Additionally, a significant source of revenue for the Company is interest from the purchase or origination of commercial finance loans, consumer finance loans, warehouse finance loans and community banking loans. The Company accepts deposits from customers in the normal course of business on a national basis through its MPS and tax services divisions, and through wholesale funding. The Company operates in the banking industry, which accounts for the majority of its revenues and assets. The Company uses the “management approach” for reporting information about segments in annual and interim financial statements. The management approach is based on the way the chief operating decision-maker organizes segments within a company for making operating decisions and assessing performance. Reportable segments are based on products and services, geography, legal structure, management structure and any other manner in which management disaggregates a company. Based on the management approach model, the Company has determined that its business is comprised of three reporting segments. See Note 22. Segment Reporting for additional information on the Company's segment reporting. USE OF ESTIMATES IN PREPARING FINANCIAL STATEMENTS The preparation of Consolidated Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Certain significant estimates include the valuation of residual values within lease receivables, allowance for loan and lease losses, the valuation of foreclosed real estate and repossessed assets, the valuation of goodwill and intangible assets and the fair values of securities and other financial instruments. These estimates are reviewed by management regularly; however, they are particularly susceptible to significant changes in the future. CASH AND CASH EQUIVALENTS AND FEDERAL FUNDS SOLD For purposes of reporting cash flows, cash and cash equivalents is defined to include the Company’s cash on hand and due from financial institutions and short-term interest-bearing deposits in other financial institutions. The Company reports cash flows net for customer loan transactions, securities purchased under agreement to resell, federal funds purchased, deposit transactions, securities sold under agreements to repurchase, and Federal Home Loan Bank ("FHLB") advances with terms less than 90 days. The Bank is required to maintain reserve balances in cash or on deposit with the FRB, based on a percentage of deposits. The total of those reserve balances was zero at September 30, 2020, and $33.9 million at September 30, 2019. The Company at times maintains balances in excess of insured limits at various financial institutions including the FHLB, the FRB and other private institutions. At September 30, 2020, the Company had $2.0 million interest-bearing deposits held at the FHLB and $362.0 million in interest-bearing deposits held at the FRB. At September 30, 2020, the Company had no federal funds sold. The Company does not believe these instruments carry a significant risk of loss, but cannot provide assurances that no losses could occur if these institutions were to become insolvent. SECURITIES GAAP requires that, at acquisition, an enterprise classify debt securities into one of three categories: Available for Sale (“AFS”), Held to Maturity (“HTM”) or trading. AFS securities are carried at fair value on the Consolidated Statements of Financial Condition, and unrealized holding gains and losses are excluded from earnings and recognized as a separate component of equity in accumulated other comprehensive income (loss) (“AOCI”). See Note 25. Fair Values of Financial Instruments for additional information on fair value of AFS securities. HTM debt securities are measured at amortized cost. The Company classifies the majority of its securities as AFS, which are those the Company may decide to sell if needed for liquidity, asset/liability management, or other reasons. Both AFS and HTM are subject to review for other-than-temporary impairment. Meta did not hold trading securities at September 30, 2020 or 2019. Gains and losses on the sale of securities are determined using the specific identification method based on amortized cost and are reflected in results of operations at the time of sale. Interest and dividend income, adjusted by amortization of purchase premium or discount using the level yield method, is included in income as earned. For callable debt securities, any purchase premium is amortized to the first call date while any discount is accreted over the contractual life of the security. Securities Impairment Management continually monitors the investment securities portfolio for impairment on a security-by-security basis and has a process in place to identify securities that could potentially have a credit impairment that is other-than-temporary. This process involves the consideration of the length of time and extent to which the fair value has been less than the amortized cost basis, review of available information regarding the financial position of the issuer, monitoring the rating of the security, monitoring changes in value, cash flow projections, and the Company’s intent to sell a security or whether it is more likely than not the Company will be required to sell the security before the recovery of its amortized cost, which, in some cases, may extend to maturity. To the extent the Company determines that a security is deemed to be other-than-temporarily impaired, an impairment loss is recognized. If the Company intends to sell a security or it is more likely than not that the Company would be required to sell a security before the recovery of its amortized cost, the Company recognizes an other-than-temporary impairment for the difference between amortized cost and fair value. If the Company does not expect to recover the amortized cost basis, does not plan to sell the security and if it is not more likely than not that the Company would be required to sell the security before the recovery of its amortized cost, the recognition of the other-than-temporary impairment is bifurcated. For those securities, the Company separates the total impairment into a credit loss component recognized in net income, and the amount of the loss related to other factors is recognized in other comprehensive income, net of taxes. The amount of the credit loss component of a debt security impairment is estimated as the difference between amortized cost and the present value of the expected cash flows of the security. The present value is determined using the best estimate of cash flows discounted at the effective interest rate implicit to the security at the date of purchase or the current yield to accrete an asset-backed or floating rate security. In fiscal 2020, 2019 and 2018, there was no other-than-temporary impairment recorded. Equity Investments The Company holds marketable equity securities, which have readily determinable fair value, and include common equity and mutual funds. These securities are recorded at fair value with unrealized gains and losses, due to changes in fair value, reflected in earnings. Interest and dividend income from these securities is recognized in interest income. See Note 4. Securities for additional information on marketable equity securities. The Company also holds non-marketable equity investments that are included in Other Assets in the Company’s Consolidated Financial Statements. The Company generally accounts for these investments under the equity method or the provisions of Accounting Standards Update ("ASU") 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Liabilities ("ASU 2016-01"), beginning October 1, 2018. Investments where the Company has significant influence, but not control, over the investee are accounted for under the equity method. Investments where the Company cannot exercise significant influence over the investee are accounted for under ASU 2016-01, which requires such investments to be measured at fair value, with changes in fair value recognized in earnings, unless those investments have no readily determinable fair value. Investments without readily determinable fair value are measured under the measurement alternative, which reflects cost less impairment, with adjustments in value resulting from observable price changes arising from orderly transactions of the same or a similar security from the same issuer ("measurement alternative investments"). The Company reviews for impairment for equity method, fair value and measurement alternative investments and includes an analysis of the facts and circumstances for each investment, expectations of cash flows, capital needs, and viability of its business model. For equity method and fair value investments, the asset carrying value is reduced when the decline in fair value is considered to be other than temporary. For measurement alternative investments, the asset carrying value is reduced when the fair value is less than the carrying value, without the consideration of recovery. There was a $1.3 million impairment recognized on equity method, fair value or measurement alternative investments during the fiscal year ended September 30, 2020. The Company held the following non-marketable equity investments: • Equity Method - The Company held equity method investments of $11.0 million within other assets as of September 30, 2020. The Company’s ownership of such investments typically ranges from 5% - 25% of the investee. The Company recognized net earnings from these investments in the amount of $2.6 million within noninterest income for the fiscal year ended September 30, 2020. The Company elected to classify distributions received from equity method investments using the cumulative earnings approach on the Consolidated Statements of Cash Flows. • Fair Value Method - The Company held equity investments measured at net asset value (NAV) per share (or its equivalent) of $2.8 million as of September 30, 2020 where NAV is considered the fair value practical expedient. These investments are recorded within other assets on the Company’s Consolidated Financial Statements. Fluctuations in fair value are recognized in earnings within noninterest Income. • Measurement Alternative - The Company held equity investments measured using the measurement alternative under ASU 2016-01 of $12.0 million as of September 30, 2020 within other assets on the Company’s Consolidated Financial Statements. The Company recognized an impairment loss of $1.3 million on such investments during the fiscal year ended September 30, 2020. LOANS HELD FOR SALE ("LHFS") LHFS include loans retained in the community bank portfolio and commercial loans originated under the guidelines of the SBA or USDA. LHFS are held at the lower of cost or fair value. Generally, LHFS are valued on an aggregate portfolio basis. Any amount by which the cost exceeds fair value is initially recorded as a valuation allowance and subsequently reflected in the gain or loss on sale when sold. At September 30, 2020 and 2019, there was no valuation allowance recorded for LHFS. Gains and losses on LHFS are recorded in noninterest income on the Consolidated Statements of Operations. Loan costs and fees are deferred at origination and are recognized in income at the time of sale. Interest income is calculated based on the note rate of the loan and is recorded as interest income. For loans transferred to LHFS due to change in intent of holding the loans to maturity or for the foreseeable future, such loans are transferred at lower of cost or fair value. LOANS AND LEASES LOANS RECEIVABLE Loans receivable that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off are reported at their outstanding principal balances net of any unearned income, cumulative charge-offs, unamortized deferred fees and costs on originated loans, and unamortized premiums or discounts on purchased loans. Interest income on loans is accrued over the term of the loans based upon the amount of principal outstanding except when serious doubt exists as to the collectability of a loan, in which case the accrual of interest is discontinued. Unearned income, deferred loan fees and costs, and discounts and premiums are amortized to interest income over the contractual life of the loan using the interest method. The Company generally places Community Banking loans on nonaccrual status when: the full and timely collection of interest or principal becomes uncertain; they are 90 days past due for interest or principal, unless they are both well-secured and in the process of collection; or part of the principal balance has been charged off. The majority of the Company's National Lending loans follow the same nonaccrual policy as Community Banking loans with certain commercial finance, consumer finance and tax service loans not generally being placed on non-accrual status, but instead are charged off when the collection of principal and interest become doubtful. When placed on nonaccrual status, the accrued unpaid interest receivable is reversed against interest income and any remaining amortizing of net deferred fees is suspended. Cash collected on these loans is applied to first reduce the carrying value of the loan with any remainder being recognized as interest income. Generally, a loan can return to accrual status when all delinquent interest and principal become current under the terms of the loan agreement and collectability of the remaining principal and interest is no longer doubtful. Loans are considered past due when contractually required principal or interest payments have not been made on the due dates. For commercial loans, the Company generally fully charges off or charges down to net realizable value (fair value of collateral, less estimated costs to sell) for loans secured by collateral when: management judges the loans to be uncollectible; repayment is deemed to be protracted beyond reasonable time frames; the loan has been classified as a loss by either the Company's internal loan review process or its banking regulatory agencies; the customer has filed bankruptcy and the loss becomes evident owing to lack of assets; or the loan meets a defined number of days past due unless the loan is both well-secured and in the process of collection. For consumer loans, the Company fully charges off or charges down to net realizable value when deemed uncollectible due to bankruptcy or other factors, or meets a defined number of days past due. The Company generally considers a loan to be impaired when, based on current information and events, it determines that it will not be able to collect all amounts due according to the loan contract, including scheduled interest payments. This evaluation is generally based on delinquency information, an assessment of the borrower’s financial condition and the adequacy of collateral, if any. The Company's impaired loans predominantly include loans on nonaccrual status in the Commercial segment and loans modified in a troubled-debt-restructuring, whether on accrual or nonaccrual status. The Company measures the amount of impairment, if any, based on the difference between the recorded investment in the loan (net of previous charge-offs, deferred loan fees or costs and unamortized premium or discount) and the present value of expected future cash flows, discounted at the loans effective interest rate. When collateral is the sole source of repayment for the impaired loan, the Company charges down to net realizable value. As part of the Company’s ongoing risk management practices, management generally attempts to work with borrowers when necessary to extend or modify loan terms to better align with their current ability to repay. Extensions and modifications to loans are made in accordance with internal policies and guidelines which conform to regulatory guidance. Modified loan terms may include interest rate reductions, principal forgiveness, term extensions, payment forbearance or other actions intended to minimize the Company’s economic loss and to avoid foreclosure or repossession of the collateral. Each occurrence is unique to the borrower and is evaluated separately. In a situation where an economic concession has been granted to a borrower that is experiencing financial difficulty, the Company identifies and reports that loan as a troubled debt restructuring (“TDR”). Management considers regulatory guidelines when restructuring loans to ensure that prudent lending practices are followed. As such, qualification criteria and payment terms consider the borrower’s current and prospective ability to comply with the modified terms of the loan. Additionally, the Company structures loan modifications with the intent of strengthening repayment prospects. Loans that are reported as TDRs apply the identical criteria in the determination of whether the loan should be accruing or not accruing. The event of classifying the loan as a TDR due to a modification of terms may be independent from the determination of accruing interest on a loan. LEASES RECEIVABLE The Company provides various types of commercial lease financing that are classified for accounting purposes as direct financing, sales-type or operating leases. Leases that transfer substantially all of the benefits and risks of ownership to the lessee are classified as direct financing or sales-type leases and are included in loans and leases receivable on the Consolidated Statements of Financial Condition. Direct financing and sales-type leases are carried at the combined present value of future minimum lease payments and lease residual values. The determination of lease classification requires various judgments and estimates by management, including the fair value of equipment at lease inception, useful life of the equipment under lease, lease residual value, and collectability of minimum lease payments. Sales-type leases generate dealer profit, which is recognized at lease inception by recording lease revenue net of lease cost. Lease revenue consists of the present value of the future minimum lease payments. Lease cost consists of the lease equipment’s book value, less the present value of its residual. Interest income on direct financing and sales-type leases is recognized using methods that approximate a level yield over the fixed, non-cancelable term of the lease. Recognition of interest income is generally discontinued at the time the lease becomes 90 days delinquent, unless the lease is well-secured and in process of collection. Delinquency and past due status is based on the contractual terms of the lease. The Company receives pro rata rent payments for the interim period until the lease contract commences and the fixed, non-cancelable lease term begins. Interim payments are recognized in the month they are earned and are recorded in interest income. Management has policies and procedures in place for the determination of lease classification and review of the related judgments and estimates for all lease financings. The Company generally fully charges off or charges down to net realizable value (fair value of collateral, less estimated costs to sell) for leases when management judges the lease to be uncollectible; repayment is deemed to be protracted beyond reasonable time frames; the lease has been classified as a loss by either the Company's internal review process or its banking regulatory agencies; the customer has filed bankruptcy and the loss becomes evident owing to lack of assets; or the lease meets a defined number of days past due unless the lease is both well-secured and in the process of collection. Some lease financings include a residual value component, which represents the estimated fair value of the leased equipment at the expiration of the initial term of the transaction. The estimation of the residual value involves judgments regarding product and technology changes, customer behavior, shifts in supply and demand, and other economic assumptions. The Company reviews residual assumptions at least annually and records impairment, if necessary, which is charged to non-interest expense in the period it becomes known. The Company may purchase and sell minimum lease payments, primarily as a credit risk reduction tool, to third-party financial institutions at fixed rates on a non-recourse basis with its underlying equipment as collateral. For those transactions that achieve sale treatment, the related lease cash flow stream and the non-recourse financing are derecognized. For those transactions that do not achieve sale treatment, the underlying lease remains on the Company’s Consolidated Statements of Financial Condition and non-recourse debt is recorded in the amount of the proceeds received. The Company retains servicing of these leases and bills, collects, and remits funds to the third-party financial institution. Upon default by the lessee, the third-party financial institutions may take control of the underlying collateral which the Company would otherwise retain as residual value. Leases that do not transfer substantially all benefits and risks of ownership to the lessee are classified as operating leases. Such leased equipment are included in rental equipment on the Consolidated Statements of Financial Condition and are depreciated on a straight-line basis over the term of the lease to its estimated residual value. Depreciation expense is recorded as operating lease equipment depreciation expense within noninterest expense. Operating lease rental income is recognized when it becomes due and is reflected as a component of noninterest income. An allowance for lease losses is not provided on operating leases. LOAN SERVICING AND TRANSFERS OF FINANCIAL ASSETS The Company, from time to time, sells loan participations, generally without recourse. The Company also sells commercial SBA and USDA loans to third parties, generally without recourse. Sold loans are not included in the Consolidated Financial Statements. The Bank generally retains the right to service the sold loans for a fee and records a servicing asset, which is included within other assets on the Consolidated Statements of Financial Condition. At September 30, 2020 and 2019, the Bank was servicing loans for others with aggregate unpaid principal balances of $232.3 million and $175.5 million, respectively. The service fees and ancillary income related to these loans were immaterial. Transfers of financial assets are accounted for as sales when control over the assets has been surrendered. Control over transferred assets is deemed to be surrendered when (1) the assets have been legally isolated from the Company, (2) the transferee obtains the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the Company does not maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. ALLOWANCE FOR LOAN AND LEASE LOSSES The allowance for loan and lease losses ("ALLL") represents management’s estimate of probable loan and lease losses that have been incurred as of the date of the Consolidated Financial Statements. The ALLL is increased by a provision for loan and lease losses charged to expense and decreased by charge-offs (net of recoveries). Estimating the risk of loss and the amount of loss on any loan or lease is necessarily subjective. Management’s periodic evaluation of the appropriateness of the ALLL is based on the Company’s and peer group’s past loan and lease loss experience, known and inherent risks in the portfolio, adverse situations that may affect the borrower’s ability to repay, the estimated value of any underlying collateral, and current economic conditions. While management may periodically allocate portions of the ALLL for specific problem loan or lease situations, the entire ALLL is available for any loan or lease charge-offs that occur. The ALLL consists of specific and general components. The specific component of the ALLL relates to impaired loans and leases. Loans are generally considered impaired if full principal or interest payments are not probable in accordance with the contractual loan terms. Leases are generally considered impaired if collectability of the remaining minimum lease payments becomes uncertain. Often this is associated with a delay or shortfall in payments of 90 days or more for community banking loans and leases. Non-accrual loans and leases and all TDRs are considered impaired. Impaired loans and leases, or portions thereof, are charged off when deemed uncollectible. Impaired loans are carried at the present value of expected future cash flows discounted at the loan’s effective interest rate or at the fair value of the collateral if the loan is collateral dependent. For such loans, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general reserve covers certain Community Bank and Commercial Finance loans and leases not considered impaired and is determined based upon both quantitative and qualitative analysis. A separate general reserve analysis is performed for individual classified non-impaired loans and leases and for non-classified smaller-balance homogeneous loans. The three main assumptions for the quantitative components for 2020 and 2019 are historical loss rates, the look back period (“LBP”) and the loss emergence period (“LEP”). • The historical loss experience is determined by portfolio segment and is based on the actual loss history of the Company over a specified period of time. The period of time varies by portfolio and ranges from three • A three to seven-year LBP is appropriate as it captures the Company’s ability to workout troubled loans or relationships while continuing to factor in the loss experience resulting from varying economic cycles and other factors. • The weighted average LEP is an estimate of the average amount of time from the point the Company identifies a credit event of the borrower to the point the loss is confirmed by the Company weighted by the dollar value of the write off. The LEP is only applied to the non-classified loan general reserve in the Company's Community Bank portfolio. Qualitative adjustment considerations for the general reserve include considerations of changes in lending and leasing policies and procedures, changes in national and local economic and business conditions and developments, changes in the nature and volume of the loan and lease portfolio, changes in lending and leasing management and staff, trending in past due, classified, nonaccrual, and other loan and lease categories, changes in the Company’s loan and lease review system and oversight, changes in collateral and residual values, credit concentration risk, and the regulatory and legal requirements and environment. Beginning in the fiscal 2020 second quarter, additional reserve levels were estimated by increasing qualitative factors due to the unprecedented uncertainty stemming from the COVID-19 pandemic. The additional reserves were primarily estimated for loans and leases that were granted short-term payment deferrals related to financial stress stemming from the COVID-19 pandemic along with other loans and leases within certain industries that were considered higher risk for credit loss. National Lending portfolios, outside of certain loans and leases in the Commercial Finance portfolio, primarily u

SIGNIFICANT EVENTS

SIGNIFICANT EVENTS	12 Months Ended
	Sep. 30, 2020
Unusual or Infrequent Items, or Both [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. While the process of phased re-openings of the economies of many states began in May and June, COVID-19 continues to have a significant effect on individuals, businesses and the economy. In response to the impacts of COVID-19, 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 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. See Note 5. Loans and Leases, Net for further information related to this 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 been 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 modifications made on a good faith basis in response to COVID-19 borrowers whose payments were current prior to any relief, are not to be considered troubled debt restructurings, and will not be considered delinquent so long as they meet their revised obligations in the modification agreement. As of September 30, 2020, $170.0 million of the loans and leases that were granted deferral payments by the Company were still in their deferment period. In addition, the Company has made other COVID-19 related modifications, of which $23.3 million are still active as of September 30, 2020. The majority of the other modifications were related to adjusting the type or amount of the customer's payments. The table below presents the outstanding balance of active COVID-19 related modifications by type and category. September 30, 2020 (Dollars in Thousands) COVID-19 Related Payment Deferrals Other COVID-19 Related Modifications National Lending Term lending $ 26,559 $ — Asset based lending 3,078 4,846 Factoring — 18,434 Lease financing 5,896 — Insurance premium finance 230 — SBA/USDA 7,724 — Other commercial finance 69 — Commercial finance 43,556 23,280 Consumer credit products 1,574 — Other consumer finance 4,223 — Consumer finance 5,797 — Total National Lending 49,353 23,280 Community Banking Commercial real estate and operating 120,695 — Consumer one-to-four family real estate and other — — Total Community Banking 120,695 — Total loans and leases 170,048 23,280 Rental equipment — — Total COVID-19 related modifications $ 170,048 $ 23,280 Financial Impact The Company recorded $9.0 million in provision expense during the three months ended September 30, 2020, compared to $4.1 million for the comparable period in the prior year. The increase in provision was primarily within the retained community bank, tax services, and commercial finance portfolios, partially offset by a decrease in the consumer finance portfolio. Provision increases in the community bank and commercial finance portfolios were primarily attributable to movie theater, hospitality, and small ticket equipment finance relationships that have experienced ongoing stress related to the COVID-19 pandemic. Additional provisions were also applied to loans and leases that received short-term payment deferrals. The Company’s approach to estimating the COVID-19 impact on credit quality is presented in Note 5. 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 fiscal year ended September 30, 2020.

DIVESTITURES

DIVESTITURES	12 Months Ended
	Sep. 30, 2020
Discontinued Operations and Disposal Groups [Abstract]
DIVESTITURES	DIVESTITURES On the Closing Date, the Company sold the Bank'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 division's deposits, branch locations, fixed assets and employees and a portion of the Community Bank division’s loan portfolio. The Company has summarized the results of the transaction below. (Dollars in Thousands) Fair Value at 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 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 Consolidated Statements of Operations for the fiscal year ended September 30, 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 $3.5 million in servicing fee expense during the fiscal year ended September 30, 2020. On August 4, 2020 and September 17, 2020, the Company sold an additional $58.6 million and $76.4 million, respectively, of the retained Community Bank portfolio to Central Bank. The sales did not result in any material gain to the Company. As of September 30, 2020, the Company had $130.1 million of community bank loans classified as held for sale and expects to sell those loans during the first quarter of fiscal year 2021. See Note 5. Loans and Leases, Net, and Note 26. Subsequent Events, for additional information. The Company has summarized the Community Bank division results for the three months and fiscal year ended September 30, 2020 below. (Dollars in Thousands) Community Bank Sold (1) Community Bank Retained (2) Total Community Bank Three Months Ended September 30, 2020 Net interest income $ — $ 9,045 $ 9,045 (Reversal) Provision for loan and lease losses (2,470) 4,370 1,900 Noninterest income — 5 5 Noninterest expense 327 2,646 2,973 Net income (loss) before income tax expense $ 2,143 $ 2,034 $ 4,177 Fiscal Year Ended September 30, 2020 Net interest income $ 2,512 $ 34,393 $ 36,905 (Reversal) Provision for loan and lease losses (4,711) 18,891 14,180 Noninterest income 19,694 (3,468) 16,226 Noninterest expense 5,282 7,759 13,041 Net income (loss) before income tax expense $ 21,635 $ 4,275 $ 25,910 (1) Reflects the activity of the assets and liabilities included in the disposal of the Community Bank division through September 30, 2020. (2) Reflects the activity of the retained Community Bank loan portfolio as of September 30, 2020.

SECURITIES

SECURITIES	12 Months Ended
	Sep. 30, 2020
Investments, Debt and Equity Securities [Abstract]
SECURITIES	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 September 30, 2020 Debt securities AFS SBA securities $ 159,722 $ 5,391 $ (158) $ 164,955 Obligation of states and political subdivisions 825 16 — 841 Non-bank qualified obligations of states and political subdivisions 314,819 8,978 (23) 323,774 Asset-backed securities 329,139 2,015 (6,229) 324,925 Mortgage-backed securities 439,879 14,567 (839) 453,607 Total debt securities AFS $ 1,244,384 $ 30,967 $ (7,249) $ 1,268,102 (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 Obligation 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 September 30, 2020 Debt securities HTM Non-bank qualified obligations of states and political subdivisions $ 87,183 $ 1,040 $ (29) $ 88,194 Mortgage-backed securities 5,427 124 — 5,551 Total HTM securities $ 92,610 $ 1,164 $ (29) $ 93,745 (Dollars in Thousands) Amortized Cost Gross Unrealized Gains 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 HTM securities $ 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 or 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 basis 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 September 30, 2020 or 2019. Gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in continuous unrealized loss position, were as follows: LESS THAN 12 MONTHS OVER 12 MONTHS TOTAL (Dollars in Thousands) Fair Unrealized Fair Unrealized Fair Unrealized At September 30, 2020 Debt securities AFS SBA securities $ 32,257 $ (102) $ 9,875 $ (56) $ 42,132 $ (158) Non-bank qualified obligations of states and political subdivisions 6,265 (6) 3,103 (17) 9,368 (23) Asset-backed securities 106,474 (1,089) 178,686 (5,140) 285,160 (6,229) Mortgage-backed securities 138,338 (839) — — 138,338 (839) Total debt securities AFS $ 283,334 $ (2,036) $ 191,664 $ (5,213) $ 474,998 $ (7,249) LESS THAN 12 MONTHS OVER 12 MONTHS TOTAL (Dollars in Thousands) Fair Unrealized Fair Unrealized Fair Unrealized 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 Unrealized Fair Unrealized Fair Unrealized At September 30, 2020 Debt securities HTM Non-bank qualified obligations of states and political subdivisions $ 7,397 $ (9) $ 3,637 $ (20) $ 11,034 $ (29) Total debt securities HTM $ 7,397 $ (9) $ 3,637 $ (20) $ 11,034 $ (29) LESS THAN 12 MONTHS OVER 12 MONTHS TOTAL (Dollars in Thousands) Fair Unrealized Fair Unrealized Fair Unrealized 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 September 30, 2020 and 2019, the Company's 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 September 30, 2020 or 2019. The amortized cost and fair value of debt securities by contractual maturity are shown below. Certain securities have call features which allow the issuer to call the security prior to maturity. Expected maturities may differ from contractual maturities in 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 (Dollars in Thousands) Amortized Cost Fair Value At September 30, 2020 Due in one year or less $ 1,385 $ 1,398 Due after one year through five years 20,805 21,769 Due after five years through ten years 32,441 34,025 Due after ten years 749,874 757,303 804,505 814,495 Mortgage-backed securities 439,879 453,607 Total securities AFS, at fair value $ 1,244,384 $ 1,268,102 (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 (Dollars in Thousands) Amortized Cost Fair Value At September 30, 2020 Due after ten years $ 87,183 $ 88,194 87,183 88,194 Mortgage-backed securities 5,427 5,551 Total securities HTM, at cost $ 92,610 $ 93,745 (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 Activity related to the sale of securities available for sale is summarized below. Fiscal Year ended 2020 2019 2018 (Dollars in Thousands) Available For Sale Proceeds from sales $ 4,904 $ 755,616 $ 596,758 Gross gains on sales 51 6,006 2,551 Gross losses on sales — 5,277 10,728 Net gain (loss) on securities AFS $ 51 $ 729 $ (8,177) There was no activity related to the sale of securities held to maturity during the fiscal years ended September 30, 2020, 2019, and 2018. Securities with fair values of zero and approximately $21.9 million at September 30, 2020 and 2019, respectively, were pledged as collateral for public funds on deposit. Securities with fair values of zero and approximately $4.8 million at September 30, 2020, and 2019, respectively, were pledged as collateral for individual, trust and estate deposits. 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 Federal Reserve Bank ("FRB") of Minneapolis and the FHLB of Des Moines. Equity Securities Equity securities without a readily determinable fair value totaled $11.0 million at September 30, 2020 and $6.5 million at September 30, 2019. FHLB Stock The Company’s borrowings from the FHLB are secured by a blanket collateral agreement with respect to a percentage of unencumbered loans and the pledge of specific investment securities. Such advances can be made pursuant to several different credit programs, each of which has its own interest rate and range of maturities. The investments in the FHLB stock are required investments related to the Company’s membership in and current borrowings from the FHLB of Des Moines. The investments in the FHLB of Des Moines could be adversely impacted by the financial operations of the FHLB and actions of their regulator, the Federal Housing Finance Agency. The FHLB stock is carried at cost since it is generally redeemable at par value. The carrying value of the stock held at the FHLB was $7.5 million and $30.9 million at September 30, 2020 and 2019, respectively. At fiscal year end 2020 and 2019, the Company pledged securities with fair values of approximately $673.8 million to be used against FHLB advances as needed and $812.2 million against specific FHLB advances, respectively. In addition, a combination of qualifying residential and other real estate loans of approximately $333.8 million and $928.8 million were pledged as collateral at September 30, 2020 and 2019, respectively. Included in Interest and Dividend Income from other investments is $0.8 million, $1.0 million and $1.1 million related to dividend income on FHLB stock for the fiscal years ended September 30, 2020, 2019 and 2018, respectively. FRB Stock Upon conversion to a national bank on April 1, 2020, the Bank is required by federal law to subscribe to capital stock (divided into shares of $100 each) as a member of the FRB of Minneapolis with an amount equal to six per centum of the paid-up capital stock and surplus. One-half of the subscription is paid at time of application, and one-half is subject to call of the Board of Governors of the Federal Reserve System. FRB of Minneapolis stock held by the Bank at September 30, 2020 totaled $19.7 million. These equity securities are 'restricted' in that they can only be owned by member banks. At fiscal year end 2020, the Company pledged securities with fair values of approximately $359.7 million against FRB advances. Included in Interest and Dividend Income from other investments is $0.3 million related to dividend income on FRB stock for the fiscal year ended September 30, 2020. 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, FRB and FHLB stocks are 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 fiscal years ended September 30, 2020, 2019 or 2018.

LOANS AND LEASES, NET

LOANS AND LEASES, NET	12 Months Ended
	Sep. 30, 2020
Loans and Leases Receivable Disclosure [Abstract]
LOANS AND LEASES, NET	Total Past Current Total Loans and Leases > 89 Days Past Due and Accruing Non-accrual balance Total (Dollars in Thousands) Loans held for sale $ — $ — $ — $ — $ 183,577 $ 183,577 $ — $ — $ — National Lending Term lending $ 11,900 $ 3,851 $ 6,390 $ 22,141 $ 783,182 $ 805,323 $ 266 $ 16,274 $ 16,540 Asset based lending 17 — — 17 182,402 182,419 — — — Factoring — — — — 281,173 281,173 — 1,096 1,096 Lease financing 194 9,746 6,882 16,822 264,262 281,084 4,344 3,583 7,927 Insurance premium finance 1,227 748 2,364 4,339 333,601 337,940 2,364 — 2,364 SBA/USDA — — 1,027 1,027 317,360 318,387 427 600 1,027 Other commercial finance — — — — 101,658 101,658 — — — Commercial finance 13,338 14,345 16,663 44,346 2,263,638 2,307,984 7,401 21,553 28,954 Consumer credit products 377 358 499 1,233 88,576 89,809 499 — 499 Other consumer finance 600 536 373 1,509 132,833 134,342 373 — 373 Consumer finance 977 894 872 2,743 221,408 224,151 872 — 872 Tax services — — 1,743 1,743 1,323 3,066 1,743 — 1,743 Warehouse finance — — — — 293,375 293,375 — — — Total National Lending 14,315 15,239 19,278 48,832 2,779,744 2,828,576 10,016 21,553 31,569 Community Banking Commercial real estate and operating — — 630 630 456,741 457,371 50 580 630 Consumer one-to-four family real estate and other 905 114 50 1,069 15,417 16,486 — 50 50 Agricultural real estate and operating — — 1,769 1,769 9,938 11,707 — 1,769 1,769 Total Community Banking 905 114 2,449 3,468 482,096 485,564 50 2,399 2,449 Total loans and leases held for investment 15,220 15,353 21,727 52,300 3,261,840 3,314,140 10,066 23,952 34,018 Total loans and leases $ 15,220 $ 15,353 $ 21,727 $ 52,300 $ 3,445,417 $ 3,497,717 $ 10,066 $ 23,952 $ 34,018 Accruing and Non-accruing Loans and Leases Non-performing Loans and Leases Fiscal Year Ended September 30, 2019 30-59 Days 60-89 Days > Total Past Current Total Loans and Leases > 89 Days Past Due and Accruing Non-accrual balance Total (Dollars in Thousands) 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 Non-accruing loans and leases were $24.0 million and $14.4 million at September 30, 2020 and 2019, respectively. There were $10.1 million and $12.1 million in accruing loans and leases delinquent 90 days or more at September 30, 2020 and 2019, respectively. For the fiscal year ended September 30, 2020, gross interest income, which would have been recorded had the non-accruing loans and leases been current in accordance with their original terms, was insignificant, none of which was included in interest income. Certain loans and leases 89 days or more past due as to interest or principal continue to accrue because they are (1) well-secured and in the process of collection or (2) one-to-four family real estate loans or consumer loans exempt under regulatory rules from being classified as non-accrual until later delinquency, usually 120 days past due. When analysis of borrower operating results and financial condition indicates that underlying cash flows of the borrower’s business are not adequate to meet its debt service requirements, the loan is evaluated for impairment. Often, this is associated with a delay or shortfall in scheduled payments, as described above. Impaired loans and leases at September 30, 2020 and 2019 were as follows: September 30, 2020 Recorded Unpaid Principal Specific Loans and leases without a specific valuation allowance National Lending (Dollars in Thousands) Term lending $ 17,349 $ 18,823 $ — Asset based lending 3,914 3,914 — Factoring 3,892 4,967 — Lease financing 1,797 1,805 — SBA/USDA 1,436 2,263 — Commercial finance 28,388 31,772 — Other consumer finance 1,987 2,104 — Consumer finance 1,987 2,104 — Total National Lending 30,375 33,876 — Community Banking Consumer one-to-four family real estate and other 104 104 — Agricultural real estate and operating 6,421 6,421 — Total Community Banking 6,525 6,525 — Total $ 36,900 $ 40,401 $ — Loans and leases with a specific valuation allowance National Lending Term lending $ 8,736 $ 8,736 $ 3,155 Asset based lending 1,403 1,403 355 Factoring 1,179 1,191 274 Lease financing 2,900 2,900 1,194 Commercial finance 14,218 14,230 4,978 Total National Lending 14,218 14,230 4,978 Community Banking Commercial real estate and operating 160 160 141 Total Community Banking 160 160 141 Total $ 14,378 $ 14,390 $ 5,119 September 30, 2019 Recorded Unpaid Principal Specific Loans and leases without a specific valuation allowance National Lending (Dollars in Thousands) 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 fiscal years ended: Fiscal Year Ended September 30, 2020 2019 (Dollars in Thousands) Average Recognized Interest Income Average Recognized Interest Income National Lending Term lending $ 26,126 $ 386 $ 6,119 $ 344 Asset based lending 1,339 — 1,347 — Factoring 4,075 13 4,751 5 Lease financing 3,370 16 3,313 17 SBA/USDA 3,164 — 639 — Commercial finance 38,074 415 16,169 $ 366 Other consumer finance 1,860 143 1,207 67 Consumer finance 1,860 143 1,207 67 Total National Lending 39,934 558 17,376 433 Community Banking Commercial real estate and operating 466 27 269 14 Consumer one-to-four family real estate and other 114 10 172 6 Agricultural real estate and operating 2,949 (74) 1,483 107 Total Community Banking 3,529 (37) 1,924 127 Total loans and leases $ 43,463 $ 521 $ 19,300 $ 560 The Company’s troubled debt restructurings ("TDRs") typically involve forgiving a portion of interest or principal on existing loans, making loans at a rate materially less than current market rates, or extending the term of the loan. There were $9.5 million of National Lending loans and leases and $5.2 million of Community Banking loans that were modified in a TDR during the fiscal year ended September 30, 2020, all of which were modified to extend the term of the loan. There were $2.9 million of National Lending loans and leases and $2.5 million of Community Banking loans that were modified in a TDR during the fiscal year ended September 30, 2019. During the fiscal year ended September 30, 2020, the Company had $3.9 million of National Lending loans and $3.3 million of Community Banking loans that were modified in a TDR within the previous 12 months and for which there was a payment default. During the fiscal year ended September 30, 2019, the Company had $0.9 million of Community Banking loans and $0.2 million of National Lending loans or leases that were modified in a TDR within the previous 12 months and for which there was a payment default. TDR net charge-offs and the impact of TDRs on the Company's allowance for loan and lease losses were insignificant during the fiscal years ended September 30, 2020 and September 30, 2019." id="sjs-B4">LOANS AND LEASES, NET Loans and Leases Loans and leases consist of the following: (Dollars in Thousands) September 30, 2020 September 30, 2019 National Lending Term lending (1) $ 805,323 $ 641,742 Asset based lending (1) 182,419 250,465 Factoring 281,173 296,507 Lease financing (1) 281,084 177,915 Insurance premium finance 337,940 361,105 SBA/USDA (2) 318,387 88,831 Other commercial finance 101,658 99,665 Commercial finance 2,307,984 1,916,230 Consumer credit products 89,809 106,794 Other consumer finance 134,342 161,404 Consumer finance 224,151 268,198 Tax services 3,066 2,240 Warehouse finance 293,375 262,924 Total National Lending 2,828,576 2,449,592 Community Banking Commercial real estate and operating 457,371 883,932 Consumer one-to-four family real estate and other 16,486 259,425 Agricultural real estate and operating 11,707 58,464 Total Community Banking 485,564 1,201,821 Total loans and leases 3,314,140 3,651,413 Net deferred loan origination fees 8,625 7,434 Total gross loans and leases 3,322,765 3,658,847 Allowance for loan and lease losses (56,188) (29,149) Total loans and leases, net (3) $ 3,266,577 $ 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) The Company is participating in the Paycheck Protection Program which is being administered by the Small Business Administration ("SBA"). As of September 30, 2020, the Company had 689 loans outstanding with a total of $219.0 million in loan balances that were originated as part of the program. (3) As of September 30, 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 $149.1 million and the remaining balances of the credit and interest rate mark discounts related to the acquired loans and leases held for investment were $2.8 million and $2.3 million, respectively. 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 fiscal year ended September 30, 2020, the Company transferred $542.1 million of Community Banking loans to held for sale. During the fiscal year ended September 30, 2019, the Company transferred $100.0 million of consumer credit product loans to held for sale During the fiscal years ended September 30, 2020 and 2019, the Company originated $98.8 million and $171.3 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 $590.8 million and gains on sale of $7.7 million during the fiscal year ended September 30, 2020. The Company sold held for sale loans resulting in proceeds of $125.4 million and gains on sale of $5.1 million during the fiscal year ended September 30, 2019. Loans purchased and sold by portfolio segment, including participation interests, for the fiscal years ended September 30, 2020 and 2019 were as follows: Fiscal Year Ended (Dollars in Thousands) September 30, 2020 September 30, 2019 Loans Purchased Loans held for sale: Total National Lending $ — $ 15,443 Loans held for investment: Total National Lending 132,530 235,918 Total Community Banking 18,905 26,704 Total purchases 151,435 278,065 Loans Sold Loans held for sale: Total National Lending 183,508 121,071 Total Community Banking 407,296 — Loans held for investment: Total Community Banking 9,991 13,069 Total sales $ 600,795 $ 134,140 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 year ended September 30, 2020. The net investment in direct financing and sales-type leases was comprised of the following: September 30, 2020 September 30, 2019 (Dollars in Thousands) Carrying Amount $ 299,487 $ 191,733 Unguaranteed residual assets 17,203 13,353 Unamortized initial direct costs 2,078 1,790 Unearned income (35,606) (27,171) Total investment in direct financing and sales-type leases $ 283,162 $ 179,705 The carrying amount of direct financing and sales-type leases subject to residual value guarantees was $8.7 million at September 30, 2020. The components of total lease income were as follows: Fiscal Year Ended (Dollars in Thousands) September 30, 2020 Interest income - loans and leases Interest income on net investments in direct financing and sales-type leases $ 18,300 Leasing and equipment finance noninterest income Lease income from operating lease payments 44,319 Profit (loss) recorded on commencement date on sales-type leases 2,152 Other (1) 4,357 Total leasing and equipment finance noninterest income 50,828 Total lease income $ 69,128 (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) As of September 30, 2020 2021 $ 107,558 2022 87,775 2023 58,906 2024 33,059 2025 10,097 Thereafter 2,092 Equipment under leases not yet commenced — Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases 299,487 Third-party residual value guarantees — Total carrying amount of direct financing and sales-type leases $ 299,487 The Company did not record any contingent rental income from sales-type and direct financing leases in the fiscal year ended September 30, 2020. During the Company's fiscal 2020 second quarter, the COVID-19 pandemic began impacting global and US markets and macroeconomic conditions, and continues to have an impact. Although the ultimate impact of the pandemic on the Company's loan and lease portfolio is difficult to predict, 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 then-current ALLL methodology with additional considerations. From this impact assessment, additional reserve levels were estimated by increasing qualitative factors. The additional reserves were estimated for loans that were granted short-term payment deferrals related to financial stress stemming from the COVID-19 pandemic along with other loans within certain industries that were considered higher risk for credit loss (e.g. transportation, hospitality, travel, entertainment and retail). Based on the Company's ongoing assessment of the COVID-19 pandemic, the Company recognized an additional provision for loan and lease losses of $26.4 million during the fiscal year ended September 30, 2020. 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. Annual activity in the allowance for loan and lease losses was as follows: Fiscal Year Ended September 30, 2020 2019 2018 (Dollars in Thousands) Beginning balance $ 29,149 $ 13,040 $ 7,534 Provision for loan and lease losses 64,776 55,650 29,433 Recoveries 4,024 3,313 2,037 Charge-offs (41,761) (42,854) (25,964) Ending balance $ 56,188 $ 29,149 $ 13,040 Activity in the allowance for loan and lease losses and balances of loans and leases by portfolio segment for the fiscal years ended September 30, 2020 and 2019 were as follows: Allowance for loan and lease losses: Beginning balance Provision (recovery) for loan and lease losses Charge-offs Recoveries Ending balance Fiscal Year Ended September 30, 2020 National Lending (Dollars in Thousands) Term lending $ 5,533 $ 19,796 $ (10,458) $ 340 $ 15,211 Asset based lending 2,437 (1,036) (42) 47 1,406 Factoring 3,261 (245) (915) 926 3,027 Lease financing 1,275 6,105 (728) 371 7,023 Insurance premium finance 1,024 2,489 (2,004) 620 2,129 SBA/USDA 383 2,688 (2,131) — 940 Other commercial finance 683 (501) — — 182 Commercial finance 14,596 29,296 (16,278) 2,304 29,918 Consumer credit products 1,044 (199) — — 845 Other consumer finance 5,118 (538) (2,649) 890 2,821 Consumer finance 6,162 (737) (2,649) 890 3,666 Tax services — 22,006 (22,834) 830 2 Warehouse finance 263 31 — — 294 Total National Lending 21,021 50,596 (41,761) 4,024 33,880 Community Banking Commercial real estate and operating 6,208 15,659 — — 21,867 Consumer one-to-four family real estate and other 1,053 (755) — — 298 Agricultural real estate and operating 867 (724) — — 143 Total Community Banking 8,128 14,180 — — 22,308 Total $ 29,149 $ 64,776 $ (41,761) $ 4,024 $ 56,188 Allowance for loan and lease losses: Beginning balance Provision (recovery) for loan and lease losses Charge-offs Recoveries Ending balance Fiscal Year Ended September 30, 2019 National Lending (Dollars in Thousands) Term lending $ 89 $ 8,460 $ (4,581) $ 1,565 $ 5,533 Asset based lending 47 2,388 (37) 39 2,437 Factoring 64 5,849 (2,725) 73 3,261 Lease financing 31 1,824 (1,342) 762 1,275 Insurance premium finance 1,031 2,361 (2,689) 321 1,024 SBA/USDA 13 370 — — 383 Other commercial finance 28 655 — — 683 Commercial finance 1,302 21,907 (11,373) 2,760 14,596 Consumer credit products 785 259 — — 1,044 Other consumer finance 2,820 8,563 (6,346) 81 5,118 Consumer finance 3,605 8,822 (6,346) 81 6,162 Tax services — 24,873 (25,095) 222 — Warehouse finance 65 198 — — 263 Total National Lending 4,972 55,800 (42,814) 3,063 21,021 Community Banking Commercial real estate and operating 6,220 (12) — — 6,208 Consumer one-to-four family real estate and other 632 461 (40) — 1,053 Agricultural real estate and operating 1,216 (599) — 250 867 Total Community Banking 8,068 (150) (40) 250 8,128 Total $ 13,040 $ 55,650 $ (42,854) $ 3,313 $ 29,149 The following tables provide details regarding the allowance for loan and lease losses and balances by type of allowance as of September 30, 2020 and 2019. 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 Fiscal Year Ended September 30, 2020 National Lending (Dollars in Thousands) Term lending $ 3,155 $ 12,056 $ 15,211 $ 26,085 $ 779,238 $ 805,323 Asset based lending 355 1,051 1,406 5,317 177,102 182,419 Factoring 274 2,753 3,027 5,071 276,102 281,173 Lease financing 1,194 5,829 7,023 4,697 276,387 281,084 Insurance premium finance — 2,129 2,129 — 337,940 337,940 SBA/USDA (1) — 940 940 1,436 316,951 318,387 Other commercial finance — 182 182 — 101,658 101,658 Commercial finance 4,978 24,940 29,918 42,606 2,265,378 2,307,984 Consumer credit products — 845 845 — 89,809 89,809 Other consumer finance — 2,821 2,821 1,987 132,355 134,342 Consumer finance — 3,666 3,666 1,987 222,164 224,151 Tax services — 2 2 — 3,066 3,066 Warehouse finance — 294 294 — 293,375 293,375 Total National Lending 4,978 28,902 33,880 44,593 2,783,983 2,828,576 Community Banking Commercial real estate and operating 141 21,726 21,867 160 457,211 457,371 Consumer one-to-four family real estate and other — 298 298 104 16,382 16,486 Agricultural real estate and operating — 143 143 6,421 5,286 11,707 Total Community Banking 141 22,167 22,308 6,685 478,879 485,564 Total $ 5,119 $ 51,069 $ 56,188 $ 51,278 $ 3,262,862 $ 3,314,140 (1) The ending balance collectively evaluated for impairment includes $219.0 million of loan balances that were originated as part of the Company's participation in the PPP. No reserve was applied to these loan balances as of September 30, 2020 as the PPP is administered by the SBA and are fully guaranteed. 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 Fiscal Year Ended September 30, 2019 National Lending (Dollars in Thousands) 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 In response to the ongoing COVID-19 pandemic, the Company allowed modifications, such as payment deferrals and temporary forbearance, to credit-worthy borrowers who are experiencing temporary hardship due to the effects of COVID-19. Accordingly, if all payments were less than 30 days past due prior to the onset of the pandemic effects, the loan or lease will not be reported as past due during the deferral or forbearance period. As of September 30, 2020, $170.0 million of loan and lease that were granted deferral payments by the Company were still in their deferment period. These modifications consisted solely of payment deferrals ranging from 30 days to six months. These modifications are in line with applicable regulatory guidelines and, therefore, they are not reported as troubled-debt restructurings. In addition, the Company has made other COVID-19 related modifications, of which $23.3 million were still active as of September 30, 2020. The majority of the other modifications were related to adjusting the type or amount of the customer's payments. The Company elected to accrue and recognize interest income on these modifications during the payment deferral period. Federal regulations provide for the classification of loans and other assets such as debt and equity securities considered by the Bank's regulator, the OCC, to be of lesser quality as “substandard,” “doubtful” or “loss.” The loan classification and risk rating definitions are as follows: Pass- A pass asset is of sufficient quality in terms of repayment, collateral and management to preclude a special mention or an adverse rating. Watch- A watch asset is generally a credit performing well under current terms and conditions but with identifiable weakness meriting additional scrutiny and corrective measures. Watch is not a regulatory classification but can be used to designate assets that are exhibiting one or more weaknesses that deserve management’s attention. These assets are of better quality than special mention assets. Special Mention- Special mention assets are a credit with potential weaknesses deserving management’s close attention and, if left uncorrected, may result in deterioration of the repayment prospects for the asset. Special mention assets are not adversely classified and do not expose an institution to sufficient risk to warrant adverse classification. Special mention is a temporary status with aggressive credit management required to garner adequate progress and move to watch or higher. The adverse classifications are as follows: Substandard- A substandard asset is inadequately protected by the net worth and/or repayment ability or by a weak collateral position. Assets so classified will have well-defined weaknesses creating a distinct possibility the Bank will sustain some loss if the weaknesses are not corrected. Loss potential does not have to exist for an asset to be classified as substandard. Doubtful- A doubtful asset has weaknesses similar to those classified substandard, with the degree of weakness causing the likely loss of some principal in any reasonable collection effort. Due to pending factors, the asset’s classification as loss is not yet appropriate. Loss- A loss asset is considered uncollectible and of such little value that the asset’s continuance on the Bank’s balance sheet is no longer warranted. This classification does not necessarily mean an asset has no recovery or salvage value leaving room for future collection efforts. Loans and leases, or portions thereof, are charged off when collection of principal becomes doubtful. Generally, this is associated with a delay or shortfall in payments of 210 days or more for commercial insurance premium finance, 180 days or more for the purchased student loan portfolios, 120 days or more for consumer credit products and leases, and 90 days or more for community banking loans and commercial finance loans. Action is taken to charge off ERO loans if such loans have not been collected by the end of June and taxpayer advance loans if such loans have not been collected by the end of the calendar year. Non-accrual loans and troubled debt restructurings are generally considered impaired. The Company recognizes that concentrations of credit may naturally occur and may take the form of a large volume of related loans and leases to an individual, a specific industry, or a geographic location. Credit concentration is a direct, indirect, or contingent obligation that has a common bond where the aggregate exposure equals or exceeds a certain percentage of the Company’s Tier 1 Capital plus the Allowance for Loan and Lease Losses. Beginning in the fiscal 2020 first quarter the Company implemented changes to the risk rating approach on certain commercial finance portfolios as part of a streamlining process to provide a more consistent risk rating approach across all of its lending portfolios. Based upon a study of the Company's special mention commercial finance loans and leases, the Company determined that approximately $117.0 million of those loans and leases should be rated as watch under the new approach. Prior to the fiscal 2020 first quarter, none of the Company's commercial finance loans and leases were rated as watch. Based on Meta's allowance methodology, these changes in risk ratings did not have a direct impact on the allowance for loan and lease losses. The aggregate balance of watch and special mention loans and leases within the commercial finance portfolio increased to $209.6 million at September 30, 2020, compared to $145.0 million at September 30, 2019. The Company has various portfolios of consumer finance and tax services loans that present unique risks. Due to the unique risks associated with these portfolios, the Company monitors other credit quality indicators in their evaluation of the appropriateness of the allowance for loan losses on these portfolios, and as such, these loans are not included in the asset classification table below, beginning in the fiscal 2020 first quarter. The September 30, 2019 asset classification table has been conformed to the current presentation. The outstanding balances of consumer finance loans and tax services loans were $224.2 million and $3.1 million at September 30, 2020, respectively, and $268.2 million and $2.2 million at September 30, 2019, respectively. The asset classification of loans and leases were as follows: Asset Classification Pass Watch Special Mention Substandard Doubtful Total Fiscal Year Ended September 30, 2020 National Lending (Dollars in Thousands) Term lending $ 725,101 $ 29,637 $ 24,501 $ 21,249 $ 4,835 $ 805,323 Asset based lending 102,013 62,512 12,577 5,317 — 182,419 Factoring 217,245 45,200 13,657 5,071 — 281,173 Lease financing 264,700 8,879 2,808 4,148 549 281,084 Insurance premium finance 336,364 284 222 701 369 337,940 SBA/USDA 308,549 8,328 74 1,436 — 318,387 Other commercial finance 100,727 931 — — — 101,658 Commercial finance 2,054,699 155,771 53,839 37,922 5,753 2,307,984 Warehouse finance 293,375 — — — — 293,375 Total National Lending 2,348,074 155,771 53,839 37,922 5,753 2,601,359 Community Banking Commercial real estate and operating 336,236 98,295 4,049 18,211 580 457,371 Consumer one-to-four family real estate and other 15,648 41 609 188 — 16,486 Agricultural real estate and operating 1,526 — 4,930 5,251 — 11,707 Total Community Banking 353,410 98,336 9,588 23,650 580 485,564 Total loans and leases $ 2,701,484 $ 254,107 $ 63,427 $ 61,572 $ 6,333 $ 3,086,923 Asset Classification Pass Watch Special Mention Substandard Doubtful Total Fiscal Year Ended September 30, 2019 National Lending (Dollars in Thousands) 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 were as follows : Accruing and Non-accruing Loans and Leases Non-performing Loans and Leases Fiscal Year Ended September 30, 2020 30-59 Days 60-89 Days > Total Past Current Total Loans and Leases > 89 Days Past Due and Accruing Non-accrual balance Total (Dollars in Thousands) Loans held for sale $ — $ — $ — $ — $ 183,577 $ 183,577 $ — $ — $ — National Lending Term lending $ 11,900 $ 3,851 $ 6,390 $ 22,141 $ 783,182 $ 805,323 $ 266 $ 16,274 $ 16,540 Asset based lending 17 — — 17 182,402 182,419 — — — Factoring — — — — 281,173 281,173 — 1,096 1,096 Lease financing 194 9,746 6,882 16,822 264,262 281,084 4,344 3,583 7,927 Insurance premium finance 1,227 748 2,364 4,339 333,601 337,940 2,364 — 2,364 SBA/USDA — — 1,027 1,027 317,360 318,387 427 600 1,027 Other commercial finance — — — — 101,658 101,658 — — — Commercial finance 13,338 14,345 16,663 44,346 2,263,638 2,307,984 7,401 21,553 28,954 Consumer credit products 377 358 499 1,233 88,576 89,809 499 — 499 Other consumer finance 600 536 373 1,509 132,833 134,342 373 — 373 Consumer finance 977 894 872 2,743 221,408 224,151 872 — 872 Tax services — — 1,743 1,743 1,323 3,066 1,743 — 1,743 Warehouse finance — — — — 293,375 293,375 — — — Total National Lending 14,315 15,239 19,278 48,832 2,779,744 2,828,576 10,016 21,553 31,569 Community Banking Commercial real estate and operating — — 630 630 456,741 457,371 50 580 630 Consumer one-to-four family real estate and other 905 114 50 1,069 15,417 16,486 — 50 50 Agricultural real estate and operating — — 1,769 1,769 9,938 11,707 — 1,769 1,769 Total Community Banking 905 114 2,449 3,468 482,096 485,564 50 2,399 2,449 Total loans and leases held for investment 15,220 15,353 21,727 52,300 3,261,840 3,314,140 10,066 23,952 34,018 Total loans and leases $ 15,220 $ 15,353 $ 21,727 $ 52,300 $ 3,445,417 $ 3,497,717 $ 10,066 $ 23,952 $ 34,018 Accruing and Non-accruing Loans and Leases Non-performing Loans and Leases Fiscal Year Ended September 30, 2019 30-59 Days 60-89 Days > Total Past Current Total Loans and Leases > 89 Days Past Due and Accruing Non-accrual balance Total (Dollars in Thousands) 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 Non-accruing loans and leases were $24.0 million and $14.4 million at September 30, 2020 and 2019, respectively. There were $10.1 million and $12.1 million in accruing loans and leases delinquent 90 days or more at September 30, 2020 and 2019, respectively. For the fiscal year ended September 30, 2020, gross interest income, which would have been recorded had the non-accruing loans and leases been current in accordance with their original terms, was insignificant, none of which was included in interest income. Certain loans and leases 89 days or more past due as to interest or principal continue to accrue because they are (1) well-secured and in the process of collection or (2) one-to-four family real estate loans or consumer loans exempt under regulatory rules from being classified as non-accrual until later delinquency, usually 120 days past due. When analysis of borrower operating results and financial condition indicates that underlying cash flows of the borrower’s business are not adequate to meet its debt service requirements, the loan is evaluated for impairment. Often, this is associated with a delay or shortfall in scheduled payments, as described above. Impaired loans and leases at September 30, 2020 and 2019 were as follows: September 30, 2020 Recorded Unpaid Principal Specific Loans and leases without a specific valuation allowance National Lending (Dollars in Thousands) Term lending $ 17,349 $ 18,823 $ — Asset based lending 3,914 3,914 — Factoring 3,892 4,967 — Lease financing 1,797 1,805 — SBA/USDA 1,436 2,263 — Commercial finance 28,388 31,772 — Other consumer finance 1,987 2,104 — Consumer finance 1,987 2,104 — Total National Lending 30,375 33,876 — Community Banking Consumer one-to-four family real estate and other 104 104 — Agricultural real estate and operating 6,421 6,421 — Total Community Banking 6,525 6,525 — Total $ 36,900 $ 40,401 $ — Loans and leases with a specific valuation allowance National Lending Term lending $ 8,736 $ 8,736 $ 3,155 Asset based lending 1,403 1,403 355 Factoring 1,179 1,191 274 Lease financing 2,900 2,900 1,194 Commercial finance 14,218 14,230 4,978 Total National Lending 14,218 14,230 4,978 Community Banking Commercial real estate and operating 160 160 141 Total Community Banking 160 160 141 Total $ 14,378 $ 14,390 $ 5,119 September 30, 2019 Recorded Unpaid Principal Specific Loans and leases without a specific valuation allowance National Lending (Dollars in Thousands) 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 fiscal years ended: Fiscal Year Ended September 30, 2020 2019 (Dollars in Thousands) Average Recognized Interest Income Average Recognized Interest Income National Lending Term lending $ 26,126 $ 386 $ 6,119 $ 344 Asset based lending 1,339 — 1,347 — Factoring 4,075 13 4,751 5 Lease financing 3,370 16 3,313 17 SBA/USDA 3,164 — 639 — Commercial finance 38,074 415 16,169 $ 366 Other consumer finance 1,860 143 1,207 67 Consumer finance 1,860 143 1,207 67 Total National Lending 39,934 558 17,376 433 Community Banking Commercial real estate and operating 466 27 269 14 Consumer one-to-four family real estate and other 114 10 172 6 Agricultural real estate and operating 2,949 (74) 1,483 107 Total Community Banking 3,529 (37) 1,924 127 Total loans and leases $ 43,463 $ 521 $ 19,300 $ 560 The Company’s troubled debt restructurings ("TDRs") typically involve forgiving a portion of interest or principal on existing loans, making loans at a rate materially less than current market rates, or extending the term of the loan. There were $9.5 million of National Lending loans and leases and $5.2 million of Community Banking loans that were modified in a TDR during the fiscal year ended September 30, 2020, all of which were modified to extend the term of the loan. There were $2.9 million of National Lending loans and leases and $2.5 million of Community Banking loans that were modified in a TDR during the fiscal year ended September 30, 2019. During the fiscal year ended September 30, 2020, the Company had $3.9 million of National Lending loans and $3.3 million of Community Banking loans that were modified in a TDR within the previous 12 months and for which there was a payment default. During the fiscal year ended September 30, 2019, the Company had $0.9 million of Community Banking loans and $0.2 million of National Lending loans or leases that were modified in a TDR within the previous 12 months and for which there was a payment default. TDR net charge-offs and the impact of TDRs on the Company's allowance for loan and lease losses were insignificant during the fiscal years ended September 30, 2020 and September 30, 2019.

EARNINGS PER COMMON SHARE

EARNINGS PER COMMON SHARE	12 Months Ended
	Sep. 30, 2020
Earnings Per Share [Abstract]
EARNINGS PER COMMON SHARE	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. For the Fiscal Years Ended September 30, (Dollars in Thousands, Except Share and Per Share Data) 2020 2019 2018 Basic income per common share: Net income attributable to Meta Financial Group, Inc. $ 104,720 $ 97,004 $ 51,620 Weighted average common shares outstanding 35,651,709 38,880,919 30,737,499 Basic income per common share $ 2.94 $ 2.49 $ 1.68 Diluted income per common share: Net income attributable to Meta Financial Group, Inc. $ 104,720 $ 97,004 $ 51,620 Weighted average common shares outstanding 35,651,709 38,880,919 30,737,499 Outstanding options - based upon the two-class method — 40,718 115,551 Weighted average diluted common shares outstanding 35,651,709 38,921,637 30,853,050 Diluted income per common share $ 2.94 $ 2.49 $ 1.67

PREMISES, FURNITURE, AND EQUIPM

PREMISES, FURNITURE, AND EQUIPMENT, NET	12 Months Ended
	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
PREMISES, FURNITURE, AND EQUIPMENT, NET	PREMISES, FURNITURE AND EQUIPMENT, NET Fiscal year-end premises and equipment were as follows: (Dollars in Thousands) September 30, 2020 September 30, 2019 Land $ 1,354 $ 2,932 Buildings 20,170 30,906 Furniture, fixtures, and equipment 67,302 61,216 88,826 95,054 Less: accumulated depreciation and amortization (47,218) (49,122) Net book value $ 41,608 $ 45,932 Depreciation expense of premises, furniture and equipment included in occupancy and equipment expense was approximately $9.2 million, $8.6 million and $5.7 million for the fiscal years ended September 30, 2020, 2019 and 2018, respectively. Rental equipment consists of the following: September 30, 2020 September 30, 2019 (Dollars in Thousands) Computers and IT networking equipment $ 15,926 $ 37,352 Motor vehicles and other 52,913 23,884 Other furniture and equipment 74,197 77,140 Solar panels and equipment 118,808 116,505 Total 261,844 254,881 Accumulated depreciation (57,601) (46,344) Unamortized initial direct costs 1,721 — Net book value $ 205,964 $ 208,537 During fiscal year 2019, an impairment was recorded related to solar panels and equipment. See Note 10. Goodwill and Intangible Assets for further information. Undiscounted future minimum lease payments expected to be received for operating leases were as follows: (Dollars in Thousands) September 30, 2020 2021 $ 30,509 2022 26,461 2023 22,737 2024 16,609 2025 11,834 Thereafter 17,797 Total undiscounted future minimum lease payments receivable for operating leases $ 125,947

RENTAL EQUIPMENT, NET

RENTAL EQUIPMENT, NET	12 Months Ended
	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
RENTAL EQUIPMENT, NET	PREMISES, FURNITURE AND EQUIPMENT, NET Fiscal year-end premises and equipment were as follows: (Dollars in Thousands) September 30, 2020 September 30, 2019 Land $ 1,354 $ 2,932 Buildings 20,170 30,906 Furniture, fixtures, and equipment 67,302 61,216 88,826 95,054 Less: accumulated depreciation and amortization (47,218) (49,122) Net book value $ 41,608 $ 45,932 Depreciation expense of premises, furniture and equipment included in occupancy and equipment expense was approximately $9.2 million, $8.6 million and $5.7 million for the fiscal years ended September 30, 2020, 2019 and 2018, respectively. Rental equipment consists of the following: September 30, 2020 September 30, 2019 (Dollars in Thousands) Computers and IT networking equipment $ 15,926 $ 37,352 Motor vehicles and other 52,913 23,884 Other furniture and equipment 74,197 77,140 Solar panels and equipment 118,808 116,505 Total 261,844 254,881 Accumulated depreciation (57,601) (46,344) Unamortized initial direct costs 1,721 — Net book value $ 205,964 $ 208,537 During fiscal year 2019, an impairment was recorded related to solar panels and equipment. See Note 10. Goodwill and Intangible Assets for further information. Undiscounted future minimum lease payments expected to be received for operating leases were as follows: (Dollars in Thousands) September 30, 2020 2021 $ 30,509 2022 26,461 2023 22,737 2024 16,609 2025 11,834 Thereafter 17,797 Total undiscounted future minimum lease payments receivable for operating leases $ 125,947

FORECLOSED REAL ESTATE AND REPO

FORECLOSED REAL ESTATE AND REPOSSESSED ASSETS	12 Months Ended
	Sep. 30, 2020
Real Estate [Abstract]
FORECLOSED 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: Fiscal Year Ended September 30, (Dollars in Thousands) 2020 2019 Balance, beginning of period $ 29,494 $ 31,638 Additions 9,983 190 Reductions: Write-downs 568 432 Net proceeds from sale 23,992 1,917 Gain (loss) on sale (4,960) 15 Total reductions 29,520 2,334 Balance, ending of period $ 9,957 $ 29,494 At September 30, 2020 and 2019, the Company had established a valuation allowance of $0.5 million and $0.1 million for repossessed assets, respectively. As of September 30, 2020 and 2019, the Company had no loans or leases in the process of foreclosure. During the fiscal year ended September 30, 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: September 30, 2020 (Dollars in Thousands) 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

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS The Company held a total of $309.5 million of goodwill at September 30, 2020. The recorded goodwill is a result of multiple business combinations that have been consummated since fiscal year 2015, with the most recent 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. See Note 22. 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 fiscal years ended September 30, 2020 and 2019 were as follows: (Dollars in Thousands) Payments Banking Corporate Services/Other Total Goodwill September 30, 2019 $ 87,145 $ 222,360 $ — $ 309,505 Acquisitions — — — — Impairment — — — — September 30, 2020 $ 87,145 $ 222,360 $ — $ 309,505 September 30, 2018 $ 87,145 $ 216,125 $ — $ 303,270 Acquisitions — — — — Measurement Period Adjustments (1) — 6,235 — 6,235 Impairment — — — — September 30, 2019 $ 87,145 $ 222,360 $ — $ 309,505 (1) The Company recognized measurement period adjustments on provisional goodwill during fiscal year 2019 related to the Crestmark Acquisition. Due to the ongoing economic impacts from the COVID-19 pandemic, the Company conducted a quantitative interim goodwill impairment assessment as of June 30, 2020. The impairment assessment compared the fair value of each reporting unit with its carrying amount (including goodwill). If the carrying amount of the reporting unit exceeds its fair value, an impairment loss is recognized in an amount equal to the excess. The Company’s interim assessment estimated fair value for each reporting unit using an income approach that incorporated a discounted cash flow model that involves many management assumptions based upon future growth projections which include estimates of COVID-19 impacts on our various business lines. Assumptions included estimates of future after-tax cash flows, growth rates, and discount rates based upon industry and competitor analyses. Results of the interim assessment indicated no goodwill impairment for any of the reporting units as of June 30, 2020. The Company completed a qualitative goodwill impairment assessment as of September 30, 2020. Based on the results, it was identified that it was more likely than not the fair value of goodwill recorded exceeded the current carrying value and concluded no impairment existed as of September 30, 2020. (Dollars in Thousands) Trademark (1) Non-Compete (2) Customer Relationships (3) All Others (4) Total Intangibles Balance as of September 30, 2019 $ 11,959 $ 827 $ 33,207 $ 6,817 $ 52,810 Acquisitions during the period — — — 35 35 Amortization during the period (1,058) (405) (8,874) (660) (10,997) Write-offs during the period — — — (156) (156) Balance as of September 30, 2020 $ 10,901 $ 422 $ 24,333 $ 6,036 $ 41,692 Gross carrying amount $ 14,624 $ 2,480 $ 82,088 $ 10,113 $ 109,305 Accumulated amortization (3,723) (2,058) (47,507) (3,887) (57,175) Accumulated impairment — — (10,248) (190) (10,438) Balance as of September 30, 2020 $ 10,901 $ 422 $ 24,333 $ 6,036 $ 41,692 (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 Intangibles Balance as of September 30, 2018 $ 12,987 $ 1,297 $ 48,455 $ 7,980 $ 70,719 Acquisitions during the period — — — 115 115 Amortization during the period (1,028) (470) (15,248) (965) (17,711) Write-offs during the period — — — (313) (313) Balance as of September 30, 2019 $ 11,959 $ 827 $ 33,207 $ 6,817 $ 52,810 Gross carrying amount $ 14,624 $ 2,480 $ 82,088 $ 10,703 $ 109,895 Accumulated amortization (2,665) (1,653) (38,633) (3,227) (46,178) Accumulated impairment — — (10,248) (659) (10,907) Balance as of September 30, 2019 $ 11,959 $ 827 $ 33,207 $ 6,817 $ 52,810 (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 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 for the fiscal year ended September 30, 2020. There was $0.1 million in impairments to intangible assets for the fiscal year ended September 30, 2019. Intangible impairment expense is recorded within the impairment expense line of the Consolidated Statements of Operations. 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 subsequent fiscal years at September 30, 2020 was as follows: Fiscal Year Ended Anticipated Amortization (Dollars in Thousands) 2021 $ 8,548 2022 6,422 2023 5,104 2024 4,387 2025 3,830 Thereafter 13,401 Total anticipated intangible amortization $ 41,692 Measurement Period Adjustments and Impairment - DC Solar The Company previously purchased a portfolio of mobile solar generators ("MSGs") from DC Solar Solutions, Inc. and certain of its affiliates, a relationship in the Company's solar leasing business, and, in turn, leased the MSGs to DC Solar Distribution, Inc., an affiliate of DC Solar Solutions. During 2019, the Company became aware that the DC Solar entities and their affiliates filed for bankruptcy and the entities, including their principals, are subjects of ongoing federal investigations involving allegations of fraudulent misconduct. The Company had three separate operating leases with DC Solar - two of which were included in the acquired Crestmark balances on August 1, 2018. The third transaction was originated in August 2018, after the closing of the Crestmark Acquisition. The Company considered the bankruptcy filing and fraud allegations as new facts and circumstances and concluded the alleged fraud existed at the acquisition date for the acquired DC Solar transactions. As a result, the identified impairment for the acquired DC Solar transactions and other related adjustments were recorded as measurement period adjustments to the acquired assets and liability amounts recognized and were offset through provisional goodwill. The impairment and related adjustments for the DC Solar transaction originated post-acquisition have been reflected in fiscal year 2019 earnings. No additional impairment or net financial impact has been recognized since fiscal year 2019. As of September 30, 2020, the underlying assets are ready to be re-leased and are now part of normal business activities. Measurement Period Adjustments - Other The Company recorded additional measurement period adjustments in 2019 for provisional tax, compensation liabilities and other liabilities assumed through the Crestmark Acquisition. The Company obtained additional information about facts and circumstances existing at the Crestmark Acquisition date that resulted in a net increase to liabilities and goodwill recognized of $3.8 million.

OPERATING LEASE RIGHT-OF-USE AS

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES	12 Months Ended
	Sep. 30, 2020
Leases [Abstract]
OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES	OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES Operating lease ROU assets, included in other assets Operating lease liabilities, included in accrued expenses and other liabilities, were $27.1 million at September 30, 2020. Undiscounted future minimum operating lease payments and a reconciliation to the amount recorded as operating lease liabilities were as follows: (Dollars in Thousands) 2021 $ 3,742 2022 3,479 2023 2,799 2024 2,808 2025 2,755 Thereafter 15,765 Total undiscounted future minimum lease payments 31,348 Discount (4,275) Total operating lease liabilities $ 27,073 The weighted-average discount rate and remaining lease term for operating leases were as follows: September 30, 2020 Weighted-average discount rate 2.35 % Weighted-average remaining lease term (years) 11.39 The components of total lease costs for operating leases, included in occupancy and equipment noninterest expense, were as follows: (Dollars in Thousands) Fiscal Year Ended September 30, 2020 Lease expense $ 3,454 Short-term and variable lease cost 496 Sublease income (733) Total lease cost for operating leases $ 3,217 The Company has leased property under various non-cancelable operating lease agreements which expire at various times through 2036, and require annual rentals ranging from $2,000 to $867,000 plus the payment of property taxes, normal maintenance, and insurance on certain properties. The Company is also a party to capital lease agreements for building and equipment that expire at various times through fiscal year 2035. Interest expense for these capital lease obligations was $0.1 million for the fiscal year ended September 30, 2019, and is included in interest expense. Depreciation expense for the capital lease assets was $0.1 million for the fiscal year ended September 30, 2019 and is included in noninterest expense. The Company adopted ASC 842, Leasing, effective October 1, 2019. Refer to Note 1. Summary of Significant Accounting Policies for additional information on adoption impact and Note 11. Operating Lease Right-of-Use Assets and Liabilities for additional information on current period lease commitments. The following table shows the total minimum rental commitment for the Company's operating and capital leases for each of the fiscal years presented below as of September 30 and thereafter. Fiscal Year Ended September 30, (Dollars in Thousands) Operating Capital 2020 $ 3,709 $ 216 2021 3,429 216 2022 2,955 216 2023 2,561 216 2024 2,457 194 Thereafter 18,971 1,876 Total leases commitments $ 34,082 $ 2,934 Amounts representing interest $ 986 Present value of net minimum lease payments 1,948

TIME CERTIFICATES OF DEPOSIT

TIME CERTIFICATES OF DEPOSIT	12 Months Ended
	Sep. 30, 2020
Deposits [Abstract]
TIME CERTIFICATES OF DEPOSIT	TIME CERTIFICATES OF DEPOSIT Time certificates of deposit in denominations of $250,000 or more were approximately $231.0 million and $51.4 million at September 30, 2020, and 2019, respectively. At September 30, 2020, the scheduled maturities of time certificates of deposit were as follows for the fiscal years ending: (Dollars in Thousands) 2021 $ 247,971 2022 25,663 2023 538 2024 — 2025 — Total (1) $ 274,172 (1) As of September 30, 2020, the Company had $253.9 million of certificates of deposit which were recorded in wholesale deposits on the Consolidated Statements of Financial Condition. Under the Dodd-Frank Act, IRA and non-IRA deposit accounts are permanently insured up to $250,000 by the DIF under management of the FDIC.

SHORT-TERM AND LONG-TERM BORROW

SHORT-TERM AND LONG-TERM BORROWINGS	12 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
SHORT-TERM AND LONG-TERM BORROWINGS	SHORT-TERM AND LONG-TERM BORROWINGS Short-Term Borrowings September 30, 2020 2019 (Dollars in Thousands) Overnight federal funds purchased $ — $ 642,000 Repurchase agreements — 4,019 Total $ — $ 646,019 The Company had no overnight federal funds purchased from the FHLB or from other financial institutions at September 30, 2020, as compared to $477.0 million of overnight federal funds purchased from the FHLB and $165.0 million from other financial institutions at September 30, 2019. At September 30, 2020 and 2019, the Company had no short-term advances from the FHLB. The Bank has executed blanket pledge agreements whereby the Bank assigns, transfers, and pledges to the FHLB and grants to the FHLB a security interest in real estate and securities collateral. The Bank has the right to use, commingle, and dispose of the collateral it has assigned to the FHLB. Under the agreement, the Bank must maintain “eligible collateral” that has a “lending value” at least equal to the “required collateral amount,” all as defined by the agreement. At fiscal year-end 2020 and 2019, the Bank pledged securities with fair values of approximately $673.8 million and $812.2 million, respectively, to be used against FHLB advances as needed. In addition, qualifying real estate loans of approximately $333.8 million, and $928.8 million were pledged as collateral at September 30, 2020, and 2019, respectively. The company had no securities sold under agreements to repurchase at September 30, 2020 and $4.0 million at September 30, 2019. An analysis of securities sold under agreements to repurchase at September 30, 2020 and 2019 follows: September 30, 2020 2019 (Dollars in Thousands) Highest month-end balance $ 2,550 $ 4,306 Average balance 328 3,542 Weighted average interest rate for the fiscal year 2.00 % 2.67 % Weighted average interest rate at fiscal year end — % 2.41 % As of September 30, 2020, the Company did not have any securities pledged as collateral for securities sold under agreements to repurchase. There were $4.9 million of securities pledged as collateral for securities sold under agreements to repurchase at September 30, 2019. The Bank has a line of credit with another financial institution for $25.0 million as of September 30, 2020. This line of credit has no fee, and, as of September 30, 2020, the Bank had not drawn on it. Long-Term Borrowings September 30, 2020 2019 (Dollars in Thousands) Long-term FHLB advances $ — $ 110,000 Trust preferred securities 13,661 13,661 Subordinated debentures (net of issuance costs) 73,807 73,644 Other long-term borrowings (1) 10,756 18,533 Total $ 98,224 $ 215,838 ( 1) Includes $10.6 million of discounted leases and $0.1 million of capital lease obligations at September 30, 2020. Management extinguished its remaining long-term FHLB advances in the fiscal 2020 fourth quarter. Prior to doing so, the advances had an outstanding balance of $110.0 million at a weighted average cost of 2.41%. The early extinguishment resulted in a pre-tax charge of $1.7 million to other expense in the fiscal 2020 fourth quarter. At September 30, 2020, the scheduled maturities of the Company's long-term borrowings were as follows for the fiscal years ending: September 30, Long-term FHLB advances Trust preferred securities Subordinated debentures Other long-term borrowings Total (Dollars in Thousands) 2021 $ — $ — $ — $ 5,442 $ 5,442 2022 — — — 2,735 2,735 2023 — — — 1,853 1,853 2024 — — — 726 726 2025 — — — — — Thereafter — 13,661 73,807 — 87,468 Total long-term borrowings $ — $ 13,661 $ 73,807 $ 10,756 $ 98,224 Certain trust preferred securities are due to First Midwest Financial Capital Trust I, a 100%-owned nonconsolidated subsidiary of the Company. The securities were issued in 2001 in conjunction with the Trust’s issuance of 10,000 shares of Trust Preferred Securities. The securities bear the same interest rate and terms as the trust preferred securities. The securities are included on the Consolidated Statements of Financial Condition as liabilities. The Company issued all of the 10,310 authorized shares of trust preferred securities of First Midwest Financial Capital Trust I holding solely securities. Distributions are paid semi-annually. Cumulative cash distributions are calculated at a variable rate of LIBOR plus 3.75% (4.01% at September 30, 2020, and 5.81% at September 30, 2019), not to exceed 12.5%. The Company may, at one or more times, defer interest payments on the capital securities for up to 10 consecutive semi-annual periods, but not beyond July 25, 2031. At the end of any deferral period, all accumulated and unpaid distributions are required to be paid. The capital securities are required to be redeemed on July 25, 2031; however, the Company has a semi-annual option to shorten the maturity date. The redemption price is $1,000 per capital security plus any accrued and unpaid distributions to the date of redemption. Holders of the capital securities have no voting rights, are unsecured and rank junior in priority of payment to all of the Company’s indebtedness and senior to the Company’s common stock. Although the securities issued by the Trust are not included as a component of stockholders’ equity, the securities are treated as capital for regulatory purposes, subject to certain limitations. Through the Crestmark Acquisition, the Company acquired $3.4 million in floating rate capital securities due to Crestmark Capital Trust I, a 100%-owned nonconsolidated subsidiary of the Company. The subordinated debentures bear interest at LIBOR plus 3.00%, have a stated maturity of 30 years and are redeemable by the Company at par, with regulatory approval. The interest rate is reset quarterly at distribution dates in February, May, August, and November. The interest rate as of September 30, 2020 was 3.23%. The Company has the option to defer interest payments on the subordinated debentures from time to time for a period not to exceed five consecutive years. The Company completed the public offering of $75.0 million of 5.75% fixed-to-floating rate subordinated debentures during fiscal year 2016. These notes are due August 15, 2026. The subordinated debentures were sold at par, resulting in net proceeds of approximately $73.9 million. At September 30, 2020, the Company had $73.8 million in aggregate principal amount in subordinated debentures, net of issuance costs of $1.2 million.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Sep. 30, 2020
Equity [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS' EQUITY Repurchase of Common Stock During fiscal year 2020, the Company repurchased 3,669,597 shares of its common stock, at an average price of $33.04 per share, 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. This authorization is effective from November 21, 2019 through December 31, 2022. The Company suspended its share repurchase activity in March 2020 and resumed repurchase activity during September 2020. Under the repurchase program, repurchased shares were retired and designated as authorized but unissued shares. The Company accounts for repurchased shares using the par value method under which the repurchase price is charged to paid-in capital up to the amount of the original proceeds of those shares. When the repurchase price is greater than the original issue proceeds, the excess is charged to retained earnings. As of September 30, 2020, the remaining number of shares available for repurchase under this program was 4,149,631 shares of common stock. For the fiscal years ended September 30, 2020, and 2019, the Company also repurchased 103,830 and 104,219 shares, or $3.2 million and $3.4 million, of common stock, respectively, in settlement of employee tax withholding obligations due upon the vesting of restricted stock. Repurchase of Treasury Stock On June 25, 2019, Meta retired $5.0 million, or 114,558 shares, of common stock held in treasury. The Company accounts for the retirement of repurchased shares, including treasury stock, using the par value method under which the repurchase price is charged to paid-in capital up to the amount of the original proceeds of those shares. When the repurchase price is greater than the original issue proceeds, the excess is charged to retained earnings. No shares of common stock held in treasury were retired during the fiscal year ended September 30, 2020.

EMPLOYEE STOCK OWNERSHIP AND PR

EMPLOYEE STOCK OWNERSHIP AND PROFIT SHARING PLANS	12 Months Ended
	Sep. 30, 2020
EMPLOYEE STOCK OWNERSHIP AND PROFIT SHARING PLANS [Abstract]
EMPLOYEE STOCK OWNERSHIP AND PROFIT SHARING PLANS	EMPLOYEE STOCK OWNERSHIP AND PROFIT SHARING PLANS The Company maintains an Employee Stock Ownership Plan (“ESOP”) for eligible employees who have 1,000 hours of employment with the Bank, have worked at least one year at the Bank and who have attained age 21. ESOP expense of $3.0 million, $2.9 million and $2.1 million was recorded for the fiscal years ended September 30, 2020, 2019 and 2018, respectively. Contributions to the ESOP and shares released from suspense are allocated among ESOP participants on the basis of compensation in the year of allocation. Benefits generally become 100% vested after seven years of credited service. Prior to the completion of seven years of credited service, a participant who terminates employment for reasons other than death or disability receives a reduced benefit based on the ESOP’s vesting schedule. Forfeitures are reallocated among remaining participating employees in the same proportion as contributions. Benefits are payable in the form of stock upon termination of employment. The Company’s contributions to the ESOP are not fixed, so benefits payable under the ESOP cannot be estimated. For the fiscal years ended September 30, 2020, 2019 and 2018, 157,909 shares, 98,753 shares and 72,996 shares, from the suspense account, with a fair value of $19.22, $32.61 and $27.55 per share, respectively, were released. For the fiscal years ended September 30, 2020, 2019 and 2018, allocated shares and total ESOP shares reflect 59,865 shares, 79,926 shares and 6,687 shares, respectively, withdrawn from the ESOP by participants who were no longer with the Company or by participants diversifying their holdings. At September 30, 2020, 2019 and 2018, there were 5,662, 5,336 and 3,987 shares purchased, respectively, for dividend reinvestment. Fiscal year-end ESOP shares are as follows: At September 30, 2020 2019 2018 (Dollars in Thousands) Allocated shares 809,116 778,088 812,346 Unearned shares — — — Total ESOP shares 809,116 778,088 812,346 Fair value of unearned shares $ — $ — $ — The Company also has a profit sharing plan covering substantially all full-time employees. Profit sharing expense included in compensation and benefits, for the fiscal years ended September 30, 2020, 2019 and 2018 was $3.1 million, $3.0 million and $2.2 million, respectively. As of October 1, 2020, the Company modified its profit sharing plan to incorporate a Qualified Automatic Contribution Arrangement (QACA) safe harbor provision, whereby employee contributions are matched at 100% of the first 4% of eligible compensation contributed.

STOCK COMPENSATION

STOCK COMPENSATION	12 Months Ended
	Sep. 30, 2020
Share-based Payment Arrangement [Abstract]
STOCK COMPENSATION	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. The following table shows the effect to income, net of tax benefits, of share-based expense recorded: Fiscal Year Ended September 30, 2020 2019 2018 (Dollars in Thousands) Total employee stock-based compensation expense recognized in income, net of tax effects of $2,567, $3,230, and $3,139, respectively $ 7,656 $ 9,716 $ 7,878 As of September 30, 2020, stock-based compensation expense not yet recognized in income totaled $7.5 million, which is expected to be recognized over a weighted-average remaining period of 2.52 years. At grant date, the fair value of options awarded to recipients is estimated using a Black-Scholes valuation model. The exercise price of stock options equals the fair market value of the underlying stock at the date of grant. Options are issued for a period of 10 years with 100% vesting generally occurring either at grant date or over a period of four years. No options were granted during the fiscal years ended September 30, 2020, 2019 or 2018. The intrinsic value of options exercised during the fiscal years ended September 30, 2020, 2019 and 2018 were $1.0 million, $1.8 million and $1.9 million, respectively. Shares have previously been granted each year to executives and senior leadership members under the applicable Company incentive plan. These shares vest at various times ranging from immediately to four years based on circumstances at time of grant. The fair value is determined based on the fair market value of the Company’s stock on the grant date. Director shares are issued to the Company’s directors, and these shares vest immediately. The total fair value of director’s shares granted during the fiscal years ended September 30, 2020, 2019 and 2018 was $0.8 million, $1.0 million and $1.1 million, respectively. In addition to the Company’s 2002 Omnibus Incentive Plan, the Company also maintains the 1995 Stock Option and Incentive Plan. No new options were, or could have been, awarded under the 1995 plan during the fiscal years ended September 30, 2020, 2019 or 2018. In addition, during the first and second quarters of fiscal 2017, shares were granted to certain executive officers of the Company in connection with their signing of employment agreements with the Company. These stock awards vest in equal installments over eight years. The following tables show the activity of options and share awards (including shares of restricted stock subject to vesting and fully-vested restricted stock) granted, exercised or forfeited under all of the Company’s option and incentive plans during the fiscal years ended September 30, 2020 and 2019. Number Weighted Weighted Aggregate (Dollars in Thousands, Except Share and Per Share Data) Options outstanding, September 30, 2019 59,835 $ 8.06 1.54 $ 1,469 Granted — — — — Exercised (59,835) 8.06 1.00 1,011 Forfeited or expired — — — — Options outstanding, September 30, 2020 — $ — 0 $ — Options exercisable end of fiscal year — $ — 0 $ — Number Weighted Weighted Aggregate (Dollars in Thousands, Except Share and Per Share Data) Options outstanding, September 30, 2018 155,961 $ 8.48 1.78 $ 2,974 Granted — — — — Exercised (93,099) 8.68 — 1,842 Forfeited or expired (3,027) 10.60 — 33 Options outstanding, September 30, 2019 59,835 $ 8.06 1.54 $ 1,469 Options exercisable end of fiscal year 59,835 $ 8.06 1.54 $ 1,469 Number of Weighted Average (Dollars in Thousands, Except Share and Per Share Data) Nonvested shares outstanding, September 30, 2019 926,122 $ 29.54 Granted 191,372 32.32 Vested (316,283) 29.92 Forfeited or expired (11,128) 31.35 Nonvested shares outstanding, September 30, 2020 790,083 $ 30.03 Number of Weighted Average (Dollars in Thousands, Except Share and Per Share Data) Nonvested shares outstanding, September 30, 2018 1,005,813 $ 29.89 Granted 315,802 25.18 Vested (391,061) 26.97 Forfeited or expired (4,432) 25.98 Nonvested shares outstanding, September 30, 2019 926,122 $ 29.54

INCOME TAXES

INCOME TAXES	12 Months Ended
	Sep. 30, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company and its subsidiaries file a consolidated federal income tax return on a fiscal year basis. The provision for income taxes for the years presented below consisted of the following: Fiscal Years Ended September 30, (Dollars in Thousands) 2020 2019 2018 Federal: Current $ 3,148 $ 5,278 $ (4,023) Deferred (4,505) (14,831) 5,895 (1,357) (9,553) 1,872 State: Current 4,860 5,649 2,611 Deferred 2,158 530 634 7,018 6,179 3,245 Income tax (benefit) expense $ 5,661 $ (3,374) $ 5,117 The tax effects of the Company's temporary differences that give rise to significant portions of its deferred tax assets and liabilities were: September 30, (Dollars in Thousands) 2020 2019 Deferred tax assets: Bad debts $ 13,968 $ 6,805 Deferred compensation 1,288 1,626 Stock based compensation 4,073 4,296 Valuation adjustments 5,343 6,596 General business credits (1) 37,888 27,935 Accrued expenses 2,155 3,767 Lease liability 6,798 — Other assets 3,215 3,144 74,728 54,169 Deferred tax liabilities: Premises and equipment (2,852) (3,084) Intangibles (2,114) (1,812) Net unrealized gains on securities available for sale (5,964) (2,146) Deferred income — (179) Leased assets (35,279) (24,996) Right-of-use assets (6,550) — Other liabilities (4,246) (3,068) (57,005) (35,285) Net deferred tax assets $ 17,723 $ 18,884 (1) The general business credits are investment tax credits generated from qualified solar energy property placed in service during the fiscal years ended September 30, 2020 and 2019. These credits expire on September 30, 2040. As of September 30, 2020, the Company had a gross deferred tax asset of $2.4 million for separate company state cumulative net operating loss carryforwards, for which $2.4 million was reserved. At September 30, 2019, the Company had a gross deferred tax asset of $2.0 million for separate company state cumulative net operating loss carryforwards, for which $2.0 million was reserved. These state operating loss carryforwards will expire in various subsequent periods. In general, management believes that the realization of its deferred tax assets is more likely than not based on the expectations as to future taxable income; therefore, there was no deferred tax valuation allowance at September 30, 2020, or 2019 with the exception of the state cumulative net operating loss carryforwards discussed above. The table below reconciles the statutory federal income tax expense and rate to the effective income tax expense and rate for the fiscal years presented. The Company's effective tax rate is calculated by dividing income tax expense by income before income tax expense. Fiscal Years Ended September 30, 2020 2019 2018 (Dollars in Thousands) Amount Rate Amount Rate Amount Rate Statutory federal income tax expense and rate $ 24,151 21.0 % $ 20,568 21.0 % $ 14,082 24.5 % Change in tax rate resulting from: State income taxes net of federal benefits 5,444 4.7 % 5,000 5.1 % 2,461 4.3 % 162(m) disallowance 1,129 1.0 % 2,777 2.8 % — — % Tax exempt income (1,212) (1.0) % (2,714) (2.8) % (6,968) (12.1) % Nondeductible acquisition costs — — % — — % 1,295 2.3 % General business credits (22,284) (19.4) % (27,126) (27.7) % (3,948) (6.9) % Tax reform — — % — — % 3,849 6.7 % Amended Crestmark Bancorp historical tax return — — % — — % (4,644) (8.1) % Other, net (1,567) (1.4) % (1,879) (1.8) % (1,010) (1.7) % Income tax expense (benefit) $ 5,661 4.9 % $ (3,374) (3.4) % $ 5,117 9.0 % The provisions of ASC 740, Income Taxes, address the determination of how tax benefits claimed or expected to be claimed on a tax return should be recorded in the Consolidated Financial Statements. Under ASC 740, the Company recognizes the tax benefits from an uncertain tax position only if it is more likely than not that the tax position will be sustained upon examination, with a tax examination being presumed to occur, including the resolution of any related appeals or litigation. The tax benefits recognized in the Consolidated Financial Statements from such a position are measured as the largest benefit that has a greater than 50% likelihood of being realized upon ultimate resolution. The Company uses the flow through method of accounting for investment tax credits under which the credits are recognized as a reduction to income tax expense in the period in which the credit arises. During the fiscal years ended September 30, 2020, 2019, and 2018, $20.5 million, $27.1 million, and $4.0 million in investment tax credits were recognized as a reduction to income tax expense, respectively. The Company’s tax reserves reflect management’s judgment as to the resolution of the issues involved if subject to judicial review. While the Company believes that its reserves are adequate to cover reasonably expected tax risks, there can be no assurance that, in all instances, an issue raised by a tax authority will be resolved at a financial cost that does not exceed its related reserve. With respect to these reserves, the Company’s income tax expense would include (i) any changes in tax reserves arising from material changes during the period in the facts and circumstances surrounding a tax issue, and (ii) any difference from the Company’s tax position as recorded in the Consolidated Financial Statements and the final resolution of a tax issue during the period. The tax years ended September 30, 2017 and later remain subject to examination by the Internal Revenue Service. For state purposes, the tax years ended September 30, 2017 and later remain open for examination, with few exceptions. A reconciliation of the beginning and ending balances for liabilities associated with unrecognized tax benefits follows: September 30, (Dollars in Thousands) 2020 2019 Balance at beginning of fiscal year $ 368 $ 434 Additions (reductions) for tax positions related to prior years 723 (66) Balance at end of fiscal year $ 1,091 $ 368 The total amount of unrecognized tax benefits that, if recognized, would impact the effective rate was $981,000 as of September 30, 2020. The Company recognizes interest related to unrecognized tax benefits as a component of income tax expense. The amount of accrued interest related to unrecognized tax benefits was $115,000 as of September 30, 2020. The Company does not anticipate any significant change in the total amount of unrecognized tax benefits within the next 12 months. The Company does not expect significant income tax impacts due to the CARES Act, which was signed in response to the COVID-19 pandemic. The Company adopted ASU 2018-02 as of October 1, 2020. The amendments in this ASU allow for a reclassification from AOCI to Retained Earnings for stranded tax effects from the Tax Cuts and Jobs Act (TCJA). For the Company, these amendments are limited to any unrealized gains and losses held in Other Comprehensive Income for available-for-sale debt securities held at the time of the TCJA enactment. The Company determined there were no stranded tax effects from the TCJA enactment and has not made any reclassification from AOCI to Retained Earnings upon adoption of this ASU.

CAPITAL REQUIREMENTS AND RESTRI

CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS	12 Months Ended
	Sep. 30, 2020
CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS [Abstract]
CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS	CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS As U.S. banking organizations, the Company and the Bank are required to comply with the regulatory capital rules adopted by the Federal Reserve and the OCC (the "Capital Rules") that became effective on January 1, 2015, subject to phase-in periods for certain requirements and other provisions of the Capital Rules. Under the Capital Rules and the regulatory framework for prompt corrective action, the Company and Bank must meet specific capital guidelines that involve quantitative measures of the Company’s and Bank’s assets, liabilities and certain off-balance-sheet items as calculated under regulatory accounting practices. The Company’s and Bank’s capital amounts and classifications are also subject to qualitative judgments by regulators about components, risk weightings and other factors. The Capital Rules require the Company and the Bank to maintain minimum ratios (set forth in the table below) of total risk-based capital and Tier 1 capital (as defined in the regulations) to risk-weighted assets (as defined), and a leverage ratio consisting of Tier 1 capital (as defined) to average assets (as defined). At September 30, 2020, both the Bank and the Company exceeded federal regulatory minimum capital requirements to be classified as well-capitalized under the prompt corrective action requirements. The Company and the Bank took the accumulated other comprehensive income (“AOCI”) opt-out election; under the rule, non-advanced approach banking organizations were given a one-time option to exclude certain AOCI components. The table below includes certain non-GAAP financial measures that are used by investors, analysts and bank regulatory agencies to assess the capital position of financial services companies. Management reviews these measures along with other measures of capital as part of its financial analyses and has included this non-GAAP financial information, and the corresponding reconciliation to total equity. Company Bank Minimum to be Adequately Capitalized Under Prompt Corrective Action Provisions Minimum to be Well Capitalized Under Prompt Corrective Action Provisions September 30, 2020 Tier 1 leverage capital ratio 6.58 % 7.56 % 4.00 % 5.00 % Common equity Tier 1 capital ratio 11.78 13.96 4.50 6.50 Tier 1 capital ratio 12.18 14.00 6.00 8.00 Total capital ratio 15.30 15.26 8.00 10.00 September 30, 2019 Tier 1 leverage capital ratio 8.33 % 9.65 % 4.00 % 5.00 % Common equity Tier 1 capital ratio 10.35 12.31 4.50 6.50 Tier 1 capital ratio 10.71 12.37 6.00 8.00 Total capital ratio 13.01 13.02 8.00 10.00 The following table provides a reconciliation of the amounts included in the table above for the Company. Standardized Approach (1) September 30, 2020 (Dollars in Thousands) Total stockholders' equity $ 847,308 Adjustments: LESS: Goodwill, net of associated deferred tax liabilities 302,396 LESS: Certain other intangible assets 40,964 LESS: Net deferred tax assets from operating loss and tax credit carry-forwards 18,361 LESS: Net unrealized gains (losses) on available-for-sale securities 17,762 LESS: Noncontrolling interest 3,603 Common Equity Tier 1 (1) 464,222 Long-term borrowings and other instruments qualifying as Tier 1 13,661 Tier 1 minority interest not included in common equity tier 1 capital 1,894 Total Tier 1 capital 479,777 Allowance for loan and lease losses 49,343 Subordinated debentures (net of issuance costs) 73,807 Total capital $ 602,927 (1) Capital ratios were determined using the Capital Rules that became effective on January 1, 2015. The Capital Rules revised the definition of capital, increased minimum capital ratios, and introduced a minimum common equity tier 1 capital ratio; those changes are being fully phased in through the end of 2021. The following table provides a reconciliation of tangible common equity and tangible common equity excluding AOCI, each of which is used in calculating tangible book value data, to Total Stockholders' Equity. Each of tangible common equity and tangible common equity excluding AOCI is a non-GAAP financial measure that is commonly used within the banking industry. (Dollars in Thousands) September 30, 2020 Total stockholders' equity $ 847,308 LESS: Goodwill 309,505 LESS: Intangible assets 41,692 Tangible common equity 496,111 LESS: AOCI 17,542 Tangible common equity excluding AOCI $ 478,569

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Sep. 30, 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 which are not reflected in the accompanying Consolidated Financial Statements as described below. At September 30, 2020 and 2019, unfunded loan commitments approximated $1.22 billion 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 September 30, 2020 or September 30, 2019. The Company had no commitments to sell securities at September 30, 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 September 30, 2020 and 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 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. 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. 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.

LEASE COMMITMENTS

LEASE COMMITMENTS	12 Months Ended
	Sep. 30, 2020
Leases [Abstract]
LEASE COMMITMENTS	OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES Operating lease ROU assets, included in other assets Operating lease liabilities, included in accrued expenses and other liabilities, were $27.1 million at September 30, 2020. Undiscounted future minimum operating lease payments and a reconciliation to the amount recorded as operating lease liabilities were as follows: (Dollars in Thousands) 2021 $ 3,742 2022 3,479 2023 2,799 2024 2,808 2025 2,755 Thereafter 15,765 Total undiscounted future minimum lease payments 31,348 Discount (4,275) Total operating lease liabilities $ 27,073 The weighted-average discount rate and remaining lease term for operating leases were as follows: September 30, 2020 Weighted-average discount rate 2.35 % Weighted-average remaining lease term (years) 11.39 The components of total lease costs for operating leases, included in occupancy and equipment noninterest expense, were as follows: (Dollars in Thousands) Fiscal Year Ended September 30, 2020 Lease expense $ 3,454 Short-term and variable lease cost 496 Sublease income (733) Total lease cost for operating leases $ 3,217 The Company has leased property under various non-cancelable operating lease agreements which expire at various times through 2036, and require annual rentals ranging from $2,000 to $867,000 plus the payment of property taxes, normal maintenance, and insurance on certain properties. The Company is also a party to capital lease agreements for building and equipment that expire at various times through fiscal year 2035. Interest expense for these capital lease obligations was $0.1 million for the fiscal year ended September 30, 2019, and is included in interest expense. Depreciation expense for the capital lease assets was $0.1 million for the fiscal year ended September 30, 2019 and is included in noninterest expense. The Company adopted ASC 842, Leasing, effective October 1, 2019. Refer to Note 1. Summary of Significant Accounting Policies for additional information on adoption impact and Note 11. Operating Lease Right-of-Use Assets and Liabilities for additional information on current period lease commitments. The following table shows the total minimum rental commitment for the Company's operating and capital leases for each of the fiscal years presented below as of September 30 and thereafter. Fiscal Year Ended September 30, (Dollars in Thousands) Operating Capital 2020 $ 3,709 $ 216 2021 3,429 216 2022 2,955 216 2023 2,561 216 2024 2,457 194 Thereafter 18,971 1,876 Total leases commitments $ 34,082 $ 2,934 Amounts representing interest $ 986 Present value of net minimum lease payments 1,948
LEASE COMMITMENTS	LEASE COMMITMENTS The Company has leased property under various non-cancelable operating lease agreements which expire at various times through 2036, and require annual rentals ranging from $2,000 to $867,000 plus the payment of property taxes, normal maintenance, and insurance on certain properties. The Company is also a party to capital lease agreements for building and equipment that expire at various times through fiscal year 2035. Interest expense for these capital lease obligations was $0.1 million for the fiscal year ended September 30, 2019, and is included in interest expense. Depreciation expense for the capital lease assets was $0.1 million for the fiscal year ended September 30, 2019 and is included in noninterest expense. The Company adopted ASC 842, Leasing, effective October 1, 2019. Refer to Note 1. Summary of Significant Accounting Policies for additional information on adoption impact and Note 11. Operating Lease Right-of-Use Assets and Liabilities for additional information on current period lease commitments. The following table shows the total minimum rental commitment for the Company's operating and capital leases for each of the fiscal years presented below as of September 30 and thereafter. Fiscal Year Ended September 30, (Dollars in Thousands) Operating Capital 2020 $ 3,709 $ 216 2021 3,429 216 2022 2,955 216 2023 2,561 216 2024 2,457 194 Thereafter 18,971 1,876 Total leases commitments $ 34,082 $ 2,934 Amounts representing interest $ 986 Present value of net minimum lease payments 1,948

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	12 Months Ended
	Sep. 30, 2020
Revenue from Contract with Customer [Abstract]
REVENUE FROM CONTRACTS WITH CUSTOMERS	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 22. Segment Reporting to the Consolidated Financial Statements. (Dollars in Thousands) Consumer Commercial Corporate Services/Other Consolidated Company Year Ended September 30, 2020 2019 2020 2019 2020 2019 2020 2019 Net interest income (1) $ 108,085 $ 79,010 $ 150,766 $ 152,565 $ 187 $ 32,632 $ 259,038 $ 264,207 Noninterest income: Refund transfer product fees 36,061 39,198 — — — — 36,061 39,198 Tax advance product fees (1) 31,826 34,687 — — — — 31,826 34,687 Payment card and deposit fees 87,379 87,130 — — — — 87,379 87,130 Other bank and deposit fees — — 984 1,163 326 779 1,310 1,942 Rental income (1) 19 12 43,493 40,533 1,314 508 44,826 41,053 Gain on sale of securities available-for-sale, net (1) — — — — 51 729 51 729 Gain on divestitures (1) — — — — 19,275 — 19,275 — (Loss) gain on sale of other (1) (19) 241 9,587 7,511 (5,143) 79 4,425 7,831 Other income (1) 3,045 944 6,087 5,017 5,509 4,014 14,641 9,975 Total noninterest income 158,311 162,212 60,151 54,224 21,332 6,109 239,794 222,545 Revenue $ 266,396 $ 241,222 $ 210,917 $ 206,789 $ 21,519 $ 38,741 $ 498,832 $ 486,752 (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 September 30, 2020 and 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 division 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 division. 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

SEGMENT REPORTING	12 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
SEGMENT REPORTING	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 fiscal years ended September 30, 2020, 2019 and 2018, respectively. Consumer Commercial Corporate Services/Other Total Fiscal Year Ended September 30, 2020 Net interest income $ 108,085 $ 150,766 $ 187 $ 259,038 Provision for loan and lease losses 21,838 29,296 13,642 64,776 Noninterest income 158,311 60,151 21,332 239,794 Noninterest expense 76,651 107,802 134,598 319,051 Income (loss) before income tax expense (benefit) 167,907 73,819 (126,721) 115,005 Total assets 588,216 2,836,149 2,667,709 6,092,074 Total goodwill 87,145 222,360 — 309,505 Total deposits 4,555,999 6,226 416,975 4,979,200 Consumer Commercial Corporate Services/Other Total Fiscal Year Ended September 30, 2019 Net interest income $ 79,010 $ 152,565 $ 32,632 $ 264,207 Provision for loan and lease losses 25,336 21,901 8,413 55,650 Noninterest income 162,212 54,224 6,109 222,545 Noninterest expense 77,153 127,033 128,974 333,160 Income (loss) before income tax expense (benefit) 138,733 57,855 (98,646) 97,942 Total assets 700,365 2,432,381 3,050,144 6,182,890 Total goodwill 87,145 222,360 — 309,505 Total deposits 2,444,452 5,588 1,886,965 4,337,005 Consumer Commercial Corporate Services/Other Total Fiscal Year Ended September 30, 2018 Net interest income $ 26,111 $ 34,294 $ 70,144 $ 130,549 Provision for loan losses 22,202 1,968 5,262 29,432 Noninterest income (expense) 176,257 11,955 (3,687) 184,525 Noninterest expense 97,288 36,422 94,522 228,232 Income (loss) before income tax expense (benefit) 82,878 7,859 (33,327) 57,410 Total assets 344,919 1,942,283 3,547,865 5,835,067 Total goodwill 87,145 216,125 — 303,270 Total deposits 2,419,773 4,939 2,006,275 4,430,987

PARENT COMPANY FINANCIAL STATEM

PARENT COMPANY FINANCIAL STATEMENTS	12 Months Ended
	Sep. 30, 2020
Condensed Financial Information Disclosure [Abstract]
PARENT COMPANY FINANCIAL STATEMENTS	PARENT COMPANY FINANCIAL STATEMENTS Presented below are condensed financial statements for the parent company, Meta, at the dates and for the fiscal years presented below. CONDENSED STATEMENTS OF FINANCIAL CONDITION September 30, 2020 2019 (Dollars in Thousands) ASSETS Cash and cash equivalents $ 4,783 $ 8,111 Investment securities held to maturity, at cost 1,208 411 Investment in subsidiaries 933,431 933,196 Other assets 3,308 159 Total assets $ 942,730 $ 941,877 LIABILITIES AND STOCKHOLDERS' EQUITY LIABILITIES Long-term borrowings $ 87,468 $ 87,305 Other liabilities 7,954 10,614 Total liabilities $ 95,422 $ 97,919 STOCKHOLDERS' EQUITY Common stock $ 344 $ 378 Additional paid-in capital 594,569 580,826 Retained earnings 234,927 252,813 Accumulated other comprehensive income (loss) 17,542 6,339 Treasury stock, at cost (3,677) (445) Total equity attributable to parent 843,705 839,911 Noncontrolling interest 3,603 4,047 Total stockholders' equity 847,308 843,958 Total liabilities and stockholders' equity $ 942,730 $ 941,877 CONDENSED STATEMENTS OF OPERATIONS Fiscal Years Ended September 30, 2020 2019 2018 (Dollars in Thousands) Interest expense $ 5,168 $ 5,296 $ 5,061 Other expense 1,256 1,044 663 Total expense 6,424 6,340 5,724 Loss before income taxes and equity in undistributed net income of subsidiaries (6,424) (6,340) (5,724) Income tax (benefit) (3,638) (1,374) (1,504) Loss before equity in undistributed net income of subsidiaries (2,786) (4,966) (4,220) Equity in undistributed net income of subsidiaries 107,476 101,970 55,840 Other income 30 — — Total Income 107,506 101,970 55,840 Net income attributable to parent $ 104,720 $ 97,004 $ 51,620 CONDENSED STATEMENTS OF CASH FLOWS For the Fiscal Years Ended September 30, 2020 2019 2018 (Dollars in Thousands) CASH FLOWS FROM OPERATING ACTIVITIES Net income attributable to parent $ 104,720 $ 97,004 $ 51,620 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation, amortization and accretion, net 163 153 143 Equity in undistributed net income of subsidiaries (107,476) (101,970) (55,840) Stock compensation 10,221 12,942 11,123 Net change: Other assets (3,149) (35) 232 Accrued expenses and other liabilities (2,660) (6,468) (860) Cash dividend received 118,000 33,980 45,315 Net cash provided by operating activities 119,819 35,606 51,733 CASH FLOWS FROM INVESTING ACTIVITIES Held to maturity: Proceeds from maturities and principal repayments — — 8 Capital contributions to subsidiaries — — (20,322) Alternative Investments (797) — — Net cash (used in) investing activities (797) — (20,314) CASH FLOWS FROM FINANCING ACTIVITIES Cash dividends paid (7,100) (7,760) (5,736) Payment: Short-term borrowings — — (11,642) Long-term borrowings — — (258) Purchase of shares by ESOP 3,220 2,011 1,606 Proceeds/(payment): Exercise of stock options & issuance of common stock 266 44 148 Issuance of restricted stock 2 3 4 Issuance of commons shares due to acquisitions — — 295,767 Cash acquired due to acquisitions — — 697 Net increase in investment in subsidiaries — (90) (295,767) Shares repurchased for tax withholdings on stock compensation (118,738) (49,912) (2,598) Net cash provided by (used in) financing activities (122,350) (55,704) (17,779) Net change in cash and cash equivalents $ (3,328) $ (20,098) $ 13,640 CASH AND CASH EQUIVALENTS Beginning of fiscal year 8,111 28,209 14,569 End of fiscal year $ 4,783 $ 8,111 $ 28,209 The extent to which the Company may pay cash dividends to stockholders will depend on the cash currently available at the Company, as well as the ability of the Bank to pay dividends to the Company. For further discussion, see Note 18 herein.

SELECTED QUARTERLY FINANCIAL DA

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)	12 Months Ended
	Sep. 30, 2020
Quarterly Financial Information Disclosure [Abstract]
SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)	SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) QUARTER ENDED (Dollars in Thousands, Except Per Share Data) December 31 March 31 June 30 September 30 Fiscal Year 2020 Interest and dividend income $ 77,625 $ 79,403 $ 67,406 $ 68,407 Interest expense 12,974 11,666 5,269 3,894 Net interest income 64,651 67,737 62,137 64,513 Provision for loan and lease losses 3,407 37,296 15,093 8,980 Noninterest income 37,483 120,513 41,048 40,750 Net income attributable to parent 21,068 52,304 18,190 13,158 Earnings per common share Basic $ 0.56 $ 1.45 $ 0.53 $ 0.38 Diluted 0.56 1.45 0.53 0.38 Dividend declared per share 0.05 0.05 0.05 0.05 Fiscal Year 2019 Interest and dividend income $ 74,976 $ 88,294 $ 81,632 $ 80,828 Interest expense 14,704 16,944 14,664 15,211 Net interest income 60,272 71,350 66,968 65,617 Provision for loan and lease losses 9,099 33,318 9,112 4,121 Noninterest income 37,751 105,025 43,790 35,980 Net income attributable to parent 15,398 32,120 29,291 20,195 Earnings per common share Basic $ 0.39 $ 0.81 $ 0.75 $ 0.53 Diluted 0.39 0.81 0.75 0.53 Dividend declared per share 0.05 0.05 0.05 0.05 Fiscal Year 2018 Interest and dividend income $ 30,857 $ 33,371 $ 34,104 $ 60,202 Interest expense 4,661 5,966 5,693 11,665 Net interest income 26,196 27,405 28,411 48,537 Provision (recovery) for loan losses 1,068 18,343 5,315 4,706 Noninterest income 29,268 97,419 33,225 24,613 Net income attributable to parent 4,670 31,436 6,792 8,722 Earnings per common share Basic $ 0.15 $ 1.07 $ 0.22 $ 0.24 Diluted 0.15 1.06 0.22 0.24 Dividend declared per share 0.04 0.04 0.04 0.05

FAIR VALUES OF FINANCIAL INSTRU

FAIR VALUES OF FINANCIAL INSTRUMENTS	12 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
FAIR VALUES OF FINANCIAL INSTRUMENTS	FAIR VALUES OF FINANCIAL INSTRUMENTS 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 for the fiscal years ended September 30, 2020 or 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 available for sale debt securities are determined by obtaining quoted prices on nationally recognized securities exchanges (Level 1 inputs), or valuation based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model‑based valuation techniques for which significant assumptions are observable in the market (Level 2 inputs). The Company considers these valuations supplied by a third-party provider which utilizes several sources for valuing fixed-income securities. These sources include Interactive Data Corporation, Reuters, Standard and Poor’s, Bloomberg Financial Markets, Street Software Technology and the third‑party provider’s own matrix and desk pricing. The Company, no less than annually, reviews the third-party 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 table summarizes 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 September 30, 2020 (Dollars in Thousands) Total Level 1 Level 2 Level 3 Debt securities AFS SBA securities $ 164,955 $ — $ 164,955 $ — Obligations of states and political subdivisions 841 — 841 — Non-bank qualified obligations of states and political subdivisions 323,774 — 323,774 — Asset-backed securities 324,925 — 324,925 — Mortgage-backed securities 453,607 — 453,607 — Total debt securities AFS $ 1,268,102 $ — $ 1,268,102 $ — Common equities and mutual funds (1) $ 2,969 $ 2,969 $ — $ — Non-marketable equity securities (2) $ 2,784 $ — $ — $ — (1) Equity securities at fair value are included within other assets on the consolidated statement of financial condition at September 30, 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 September 30, 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. 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 Consolidated Statements of Financial Condition on a non-recurring basis: Fair Value At September 30, 2020 (Dollars in Thousands) Total Level 1 Level 2 Level 3 Impaired loans and leases, net Commercial finance $ 9,240 $ — $ — $ 9,240 Total National Lending 9,240 — — 9,240 Commercial real estate and operating 20 — — 20 Total Community Banking 20 — — 20 Total impaired loans and leases, net 9,260 — — 9,260 Foreclosed assets, net 9,957 — — 9,957 Total $ 19,217 $ — $ — $ 19,217 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 Fair Value at Valuation Unobservable Input Range of Inputs Impaired loans and leases, net $ 9,260 8,707 Market approach Appraised values (1) 4% - 10% Foreclosed assets, net $ 9,957 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 estimated 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 as of September 30, 2020 and 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 presents the carrying amount and estimated fair value of the financial instruments held by the Company: September 30, 2020 (Dollars in Thousands) Carrying Estimated Level 1 Level 2 Level 3 Financial assets Cash and cash equivalents $ 427,367 $ 427,367 $ 427,367 $ — $ — Debt securities available for sale 1,268,102 1,268,102 — 1,268,102 — Debt securities held to maturity 92,610 93,745 — 93,745 — Common equities and mutual funds (1) 2,969 2,969 2,969 — — Non-marketable equity securities (1)(2) 14,784 14,784 — 12,000 — Loans held for sale 183,577 183,577 — 183,577 — Loans and leases receivable 3,314,140 3,307,037 — — 3,307,037 Federal Reserve Bank and Federal Home Loan Bank stocks 27,138 27,138 — 27,138 — Accrued interest receivable 16,628 16,628 16,628 — — Financial liabilities Deposits 4,979,200 4,980,073 4,705,028 275,045 — Overnight federal funds purchased — — — — — Federal Home Loan Bank advances — — — — — Other short- and long-term borrowings 98,224 100,185 — 100,185 — Accrued interest payable 1,923 1,923 1,923 — — (1) Equity securities at fair value are included within other assets on the consolidated statement of financial condition at September 30, 2020 and 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 Estimated 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 September 30, 2020 and 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 September 30, 2020 and 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 RESERVE BANK AND FEDERAL HOME LOAN BANK STOCKS The fair value of FRB and 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.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Sep. 30, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS Management has evaluated subsequent events that occurred after September 30, 2020. During this period, up to the filing date of this Annual Report on Form 10-K, management identified the following subsequent event: • On November 24, 2020, W. David Tull, a member of the Boards of Directors of the Company and the Bank, notified the Company and the Bank of his resignation from the Boards of Directors of the Company and the Bank effective November 24, 2020. • On November 18, 2020, the Company sold an additional $129.8 million of the retained Community Bank loan portfolio to Central Bank. The sale did not result in any material gain to the Company. The loans included in the sale were classified as held for sale at September 30, 2020. • On November 13, 2020, Michael K. Goik, Executive Vice President and Group Head of the Commercial Finance division of the Bank, notified the Bank of his decision to resign from the Bank effective on or before December 13, 2020. Mr. Goik’s resignation was not due to a dispute or disagreement with the Bank or the Company. Upon the effectiveness of his resignation, Mr. Goik’s duties will be assumed by Brett L. Pharr, Co-President and Chief Operating Officer of the Bank.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
PRINCIPLES OF CONSOLIDATION	PRINCIPLES OF CONSOLIDATIONThe Consolidated Financial Statements include the accounts of Meta Financial Group, Inc. (the “Company”), a registered bank holding company located in Sioux Falls, South Dakota, and its wholly-owned subsidiaries. The Company's subsidiaries include MetaBank (the “Bank”), a national bank whose primary federal regulator is the Office of the Comptroller of the Currency (the "OCC"), and Meta Capital, LLC, a wholly-owned service corporation subsidiary of MetaBank which invests in companies in the financial services industry. All significant intercompany balances and transactions have been eliminated. The Company also owns 100% of First Midwest Financial Capital Trust I (the “Trust”), which was formed in July 2001 for the purpose of issuing trust preferred securities, and Crestmark Capital Trust I, which was acquired from the Crestmark Acquisition in August 2018. The Trust and Crestmark Capital Trust I are not included in the Consolidated Financial Statements of the Company. In addition, the Company evaluates its relationships with other entities to identify whether they are variable interest entities ("VIEs") and to assess whether it is the primary beneficiary of such entities. If the determination is made that the Company is the primary beneficiary, then that entity is included in the Consolidated Financial Statements.
NATURE OF BUSINESS AND INDUSTRY SEGMENT INFORMATION	NATURE OF BUSINESS AND INDUSTRY SEGMENT INFORMATIONOne of the Company's primary sources of revenue relates to payment processing services for prepaid debit cards, ATM sponsorship, tax refund transfer and other money transfer systems and services. Additionally, a significant source of revenue for the Company is interest from the purchase or origination of commercial finance loans, consumer finance loans, warehouse finance loans and community banking loans. The Company accepts deposits from customers in the normal course of business on a national basis through its MPS and tax services divisions, and through wholesale funding. The Company operates in the banking industry, which accounts for the majority of its revenues and assets. The Company uses the “management approach” for reporting information about segments in annual and interim financial statements. The management approach is based on the way the chief operating decision-maker organizes segments within a company for making operating decisions and assessing performance. Reportable segments are based on products and services, geography, legal structure, management structure and any other manner in which management disaggregates a company. Based on the management approach model, the Company has determined that its business is comprised of three reporting segments.
USE OF ESTIMATES IN PREPARING FINANCIAL STATEMENTS	USE OF ESTIMATES IN PREPARING FINANCIAL STATEMENTSThe preparation of Consolidated Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Certain significant estimates include the valuation of residual values within lease receivables, allowance for loan and lease losses, the valuation of foreclosed real estate and repossessed assets, the valuation of goodwill and intangible assets and the fair values of securities and other financial instruments. These estimates are reviewed by management regularly; however, they are particularly susceptible to significant changes in the future.
CASH AND CASH EQUIVALENTS AND FEDERAL FUNDS SOLD	CASH AND CASH EQUIVALENTS AND FEDERAL FUNDS SOLD For purposes of reporting cash flows, cash and cash equivalents is defined to include the Company’s cash on hand and due from financial institutions and short-term interest-bearing deposits in other financial institutions. The Company reports cash flows net for customer loan transactions, securities purchased under agreement to resell, federal funds purchased, deposit transactions, securities sold under agreements to repurchase, and Federal Home Loan Bank ("FHLB") advances with terms less than 90 days. The Bank is required to maintain reserve balances in cash or on deposit with the FRB, based on a percentage of deposits. The total of those reserve balances was zero at September 30, 2020, and $33.9 million at September 30, 2019. The Company at times maintains balances in excess of insured limits at various financial institutions including the FHLB, the FRB and other private institutions. At September 30, 2020, the Company had $2.0 million interest-bearing deposits held at the FHLB and $362.0 million in interest-bearing deposits held at the FRB. At September 30, 2020, the Company had no federal funds sold. The Company does not believe these instruments carry a significant risk of loss, but cannot provide assurances that no losses could occur if these institutions were to become insolvent.
SECURITIES	SECURITIES GAAP requires that, at acquisition, an enterprise classify debt securities into one of three categories: Available for Sale (“AFS”), Held to Maturity (“HTM”) or trading. AFS securities are carried at fair value on the Consolidated Statements of Financial Condition, and unrealized holding gains and losses are excluded from earnings and recognized as a separate component of equity in accumulated other comprehensive income (loss) (“AOCI”). See Note 25. Fair Values of Financial Instruments for additional information on fair value of AFS securities. HTM debt securities are measured at amortized cost. The Company classifies the majority of its securities as AFS, which are those the Company may decide to sell if needed for liquidity, asset/liability management, or other reasons. Both AFS and HTM are subject to review for other-than-temporary impairment. Meta did not hold trading securities at September 30, 2020 or 2019. Gains and losses on the sale of securities are determined using the specific identification method based on amortized cost and are reflected in results of operations at the time of sale. Interest and dividend income, adjusted by amortization of purchase premium or discount using the level yield method, is included in income as earned. For callable debt securities, any purchase premium is amortized to the first call date while any discount is accreted over the contractual life of the security. Securities Impairment Management continually monitors the investment securities portfolio for impairment on a security-by-security basis and has a process in place to identify securities that could potentially have a credit impairment that is other-than-temporary. This process involves the consideration of the length of time and extent to which the fair value has been less than the amortized cost basis, review of available information regarding the financial position of the issuer, monitoring the rating of the security, monitoring changes in value, cash flow projections, and the Company’s intent to sell a security or whether it is more likely than not the Company will be required to sell the security before the recovery of its amortized cost, which, in some cases, may extend to maturity. To the extent the Company determines that a security is deemed to be other-than-temporarily impaired, an impairment loss is recognized. If the Company intends to sell a security or it is more likely than not that the Company would be required to sell a security before the recovery of its amortized cost, the Company recognizes an other-than-temporary impairment for the difference between amortized cost and fair value. If the Company does not expect to recover the amortized cost basis, does not plan to sell the security and if it is not more likely than not that the Company would be required to sell the security before the recovery of its amortized cost, the recognition of the other-than-temporary impairment is bifurcated. For those securities, the Company separates the total impairment into a credit loss component recognized in net income, and the amount of the loss related to other factors is recognized in other comprehensive income, net of taxes. The amount of the credit loss component of a debt security impairment is estimated as the difference between amortized cost and the present value of the expected cash flows of the security. The present value is determined using the best estimate of cash flows discounted at the effective interest rate implicit to the security at the date of purchase or the current yield to accrete an asset-backed or floating rate security. In fiscal 2020, 2019 and 2018, there was no other-than-temporary impairment recorded.
LOANS AND LEASES	LOANS AND LEASES LOANS RECEIVABLE Loans receivable that management has the intent and ability to hold for the foreseeable future or until maturity or pay-off are reported at their outstanding principal balances net of any unearned income, cumulative charge-offs, unamortized deferred fees and costs on originated loans, and unamortized premiums or discounts on purchased loans. Interest income on loans is accrued over the term of the loans based upon the amount of principal outstanding except when serious doubt exists as to the collectability of a loan, in which case the accrual of interest is discontinued. Unearned income, deferred loan fees and costs, and discounts and premiums are amortized to interest income over the contractual life of the loan using the interest method. The Company generally places Community Banking loans on nonaccrual status when: the full and timely collection of interest or principal becomes uncertain; they are 90 days past due for interest or principal, unless they are both well-secured and in the process of collection; or part of the principal balance has been charged off. The majority of the Company's National Lending loans follow the same nonaccrual policy as Community Banking loans with certain commercial finance, consumer finance and tax service loans not generally being placed on non-accrual status, but instead are charged off when the collection of principal and interest become doubtful. When placed on nonaccrual status, the accrued unpaid interest receivable is reversed against interest income and any remaining amortizing of net deferred fees is suspended. Cash collected on these loans is applied to first reduce the carrying value of the loan with any remainder being recognized as interest income. Generally, a loan can return to accrual status when all delinquent interest and principal become current under the terms of the loan agreement and collectability of the remaining principal and interest is no longer doubtful. Loans are considered past due when contractually required principal or interest payments have not been made on the due dates. For commercial loans, the Company generally fully charges off or charges down to net realizable value (fair value of collateral, less estimated costs to sell) for loans secured by collateral when: management judges the loans to be uncollectible; repayment is deemed to be protracted beyond reasonable time frames; the loan has been classified as a loss by either the Company's internal loan review process or its banking regulatory agencies; the customer has filed bankruptcy and the loss becomes evident owing to lack of assets; or the loan meets a defined number of days past due unless the loan is both well-secured and in the process of collection. For consumer loans, the Company fully charges off or charges down to net realizable value when deemed uncollectible due to bankruptcy or other factors, or meets a defined number of days past due. The Company generally considers a loan to be impaired when, based on current information and events, it determines that it will not be able to collect all amounts due according to the loan contract, including scheduled interest payments. This evaluation is generally based on delinquency information, an assessment of the borrower’s financial condition and the adequacy of collateral, if any. The Company's impaired loans predominantly include loans on nonaccrual status in the Commercial segment and loans modified in a troubled-debt-restructuring, whether on accrual or nonaccrual status. The Company measures the amount of impairment, if any, based on the difference between the recorded investment in the loan (net of previous charge-offs, deferred loan fees or costs and unamortized premium or discount) and the present value of expected future cash flows, discounted at the loans effective interest rate. When collateral is the sole source of repayment for the impaired loan, the Company charges down to net realizable value. As part of the Company’s ongoing risk management practices, management generally attempts to work with borrowers when necessary to extend or modify loan terms to better align with their current ability to repay. Extensions and modifications to loans are made in accordance with internal policies and guidelines which conform to regulatory guidance. Modified loan terms may include interest rate reductions, principal forgiveness, term extensions, payment forbearance or other actions intended to minimize the Company’s economic loss and to avoid foreclosure or repossession of the collateral. Each occurrence is unique to the borrower and is evaluated separately. In a situation where an economic concession has been granted to a borrower that is experiencing financial difficulty, the Company identifies and reports that loan as a troubled debt restructuring (“TDR”). Management considers regulatory guidelines when restructuring loans to ensure that prudent lending practices are followed. As such, qualification criteria and payment terms consider the borrower’s current and prospective ability to comply with the modified terms of the loan. Additionally, the Company structures loan modifications with the intent of strengthening repayment prospects. Loans that are reported as TDRs apply the identical criteria in the determination of whether the loan should be accruing or not accruing. The event of classifying the loan as a TDR due to a modification of terms may be independent from the determination of accruing interest on a loan. LEASES RECEIVABLE The Company provides various types of commercial lease financing that are classified for accounting purposes as direct financing, sales-type or operating leases. Leases that transfer substantially all of the benefits and risks of ownership to the lessee are classified as direct financing or sales-type leases and are included in loans and leases receivable on the Consolidated Statements of Financial Condition. Direct financing and sales-type leases are carried at the combined present value of future minimum lease payments and lease residual values. The determination of lease classification requires various judgments and estimates by management, including the fair value of equipment at lease inception, useful life of the equipment under lease, lease residual value, and collectability of minimum lease payments. Sales-type leases generate dealer profit, which is recognized at lease inception by recording lease revenue net of lease cost. Lease revenue consists of the present value of the future minimum lease payments. Lease cost consists of the lease equipment’s book value, less the present value of its residual. Interest income on direct financing and sales-type leases is recognized using methods that approximate a level yield over the fixed, non-cancelable term of the lease. Recognition of interest income is generally discontinued at the time the lease becomes 90 days delinquent, unless the lease is well-secured and in process of collection. Delinquency and past due status is based on the contractual terms of the lease. The Company receives pro rata rent payments for the interim period until the lease contract commences and the fixed, non-cancelable lease term begins. Interim payments are recognized in the month they are earned and are recorded in interest income. Management has policies and procedures in place for the determination of lease classification and review of the related judgments and estimates for all lease financings. The Company generally fully charges off or charges down to net realizable value (fair value of collateral, less estimated costs to sell) for leases when management judges the lease to be uncollectible; repayment is deemed to be protracted beyond reasonable time frames; the lease has been classified as a loss by either the Company's internal review process or its banking regulatory agencies; the customer has filed bankruptcy and the loss becomes evident owing to lack of assets; or the lease meets a defined number of days past due unless the lease is both well-secured and in the process of collection. Some lease financings include a residual value component, which represents the estimated fair value of the leased equipment at the expiration of the initial term of the transaction. The estimation of the residual value involves judgments regarding product and technology changes, customer behavior, shifts in supply and demand, and other economic assumptions. The Company reviews residual assumptions at least annually and records impairment, if necessary, which is charged to non-interest expense in the period it becomes known. The Company may purchase and sell minimum lease payments, primarily as a credit risk reduction tool, to third-party financial institutions at fixed rates on a non-recourse basis with its underlying equipment as collateral. For those transactions that achieve sale treatment, the related lease cash flow stream and the non-recourse financing are derecognized. For those transactions that do not achieve sale treatment, the underlying lease remains on the Company’s Consolidated Statements of Financial Condition and non-recourse debt is recorded in the amount of the proceeds received. The Company retains servicing of these leases and bills, collects, and remits funds to the third-party financial institution. Upon default by the lessee, the third-party financial institutions may take control of the underlying collateral which the Company would otherwise retain as residual value.
LOAN SERVICING AND TRANSFERS OF FINANCIAL ASSETS	LOAN SERVICING AND TRANSFERS OF FINANCIAL ASSETSThe Company, from time to time, sells loan participations, generally without recourse. The Company also sells commercial SBA and USDA loans to third parties, generally without recourse. Sold loans are not included in the Consolidated Financial Statements. The Bank generally retains the right to service the sold loans for a fee and records a servicing asset, which is included within other assets on the Consolidated Statements of Financial Condition.
ALLOWANCE FOR LOAN LOSSES	ALLOWANCE FOR LOAN AND LEASE LOSSES The allowance for loan and lease losses ("ALLL") represents management’s estimate of probable loan and lease losses that have been incurred as of the date of the Consolidated Financial Statements. The ALLL is increased by a provision for loan and lease losses charged to expense and decreased by charge-offs (net of recoveries). Estimating the risk of loss and the amount of loss on any loan or lease is necessarily subjective. Management’s periodic evaluation of the appropriateness of the ALLL is based on the Company’s and peer group’s past loan and lease loss experience, known and inherent risks in the portfolio, adverse situations that may affect the borrower’s ability to repay, the estimated value of any underlying collateral, and current economic conditions. While management may periodically allocate portions of the ALLL for specific problem loan or lease situations, the entire ALLL is available for any loan or lease charge-offs that occur. The ALLL consists of specific and general components. The specific component of the ALLL relates to impaired loans and leases. Loans are generally considered impaired if full principal or interest payments are not probable in accordance with the contractual loan terms. Leases are generally considered impaired if collectability of the remaining minimum lease payments becomes uncertain. Often this is associated with a delay or shortfall in payments of 90 days or more for community banking loans and leases. Non-accrual loans and leases and all TDRs are considered impaired. Impaired loans and leases, or portions thereof, are charged off when deemed uncollectible. Impaired loans are carried at the present value of expected future cash flows discounted at the loan’s effective interest rate or at the fair value of the collateral if the loan is collateral dependent. For such loans, an allowance is established when the discounted cash flows (or collateral value or observable market price) of the impaired loan is lower than the carrying value of that loan. The general reserve covers certain Community Bank and Commercial Finance loans and leases not considered impaired and is determined based upon both quantitative and qualitative analysis. A separate general reserve analysis is performed for individual classified non-impaired loans and leases and for non-classified smaller-balance homogeneous loans. The three main assumptions for the quantitative components for 2020 and 2019 are historical loss rates, the look back period (“LBP”) and the loss emergence period (“LEP”). • The historical loss experience is determined by portfolio segment and is based on the actual loss history of the Company over a specified period of time. The period of time varies by portfolio and ranges from three • A three to seven-year LBP is appropriate as it captures the Company’s ability to workout troubled loans or relationships while continuing to factor in the loss experience resulting from varying economic cycles and other factors. • The weighted average LEP is an estimate of the average amount of time from the point the Company identifies a credit event of the borrower to the point the loss is confirmed by the Company weighted by the dollar value of the write off. The LEP is only applied to the non-classified loan general reserve in the Company's Community Bank portfolio. Qualitative adjustment considerations for the general reserve include considerations of changes in lending and leasing policies and procedures, changes in national and local economic and business conditions and developments, changes in the nature and volume of the loan and lease portfolio, changes in lending and leasing management and staff, trending in past due, classified, nonaccrual, and other loan and lease categories, changes in the Company’s loan and lease review system and oversight, changes in collateral and residual values, credit concentration risk, and the regulatory and legal requirements and environment. Beginning in the fiscal 2020 second quarter, additional reserve levels were estimated by increasing qualitative factors due to the unprecedented uncertainty stemming from the COVID-19 pandemic. The additional reserves were primarily estimated for loans and leases that were granted short-term payment deferrals related to financial stress stemming from the COVID-19 pandemic along with other loans and leases within certain industries that were considered higher risk for credit loss. National Lending portfolios, outside of certain loans and leases in the Commercial Finance portfolio, primarily utilize a general reserve process that mostly uses historical factors related to the specific loan and lease portfolio, although other qualitative factors may be considered in the final loss rate used to calculate the reserve on these portfolios. Loans in these portfolios are generally not placed on non-accrual status or impaired. The balances are generally written off after a loan becomes past due greater than 210 days for insurance premium finance loans, 180 days for tax and other specialty lending loans, 120 days for consumer credit products and 90 days for other loans. See Note 5. Loans and Leases, Net for further information on the ALLL.
EARNINGS PER COMMON SHARE ("EPS")	EARNINGS PER COMMON SHARE (“EPS”) Basic earnings per share is computed by dividing income available to common stockholders after the allocation of dividends and undistributed earnings to the participating securities by the weighted average number of common shares outstanding for the period. Diluted earnings per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised, and is computed after giving consideration to the weighted average dilutive effect of the Company’s stock options and after the allocation of earnings to the participating securities. See Note 6. Earnings per Common Share for further information.
PREMISES, FURNITURE, AND EQUIPMENT	PREMISES, FURNITURE AND EQUIPMENTLand is carried at cost. Buildings, furniture, fixtures, leasehold improvements and equipment are carried at cost, less accumulated depreciation and amortization. Capital leases, where the Company is the lessee, are included in premises and equipment at the capitalized amount less accumulated amortization. The Company primarily uses the straight-line method of depreciation over the estimated useful lives of the assets, which is 39 years for buildings, and range from two years to 15 years for leasehold improvements, and for furniture, fixtures and equipment. Assets are reviewed for impairment when events indicate the carrying amount may not be recoverable.
BANK-OWNED LIFE INSURANCE	BANK-OWNED LIFE INSURANCE Bank-owned life insurance represents the cash surrender value of investments in life insurance contracts. Earnings on the contracts are based on the earnings on the cash surrender value, less mortality costs.
FORECLOSED REAL ESTATE AND REPOSSESSED ASSETS	FORECLOSED REAL ESTATE AND REPOSSESSED ASSETS Real estate properties and repossessed assets acquired through, or in lieu of, loan foreclosure are initially recorded at fair value less selling costs at the date of foreclosure, establishing a new cost basis. The fair value of the real estate owned is based on independent appraisals, real estate brokers’ price opinions, or automated valuation methods, less costs to sell. The fair value of repossessed assets is based on available pricing guides, auction results or price opinions, less costs to sell. Any reduction to fair value from the carrying value of the related loan at the time of acquisition is accounted for as a loan loss and charged against the allowance for loan and lease losses. Subsequent valuations are periodically performed by management. If the subsequent fair value, less costs to sell, declines to less than the carrying amount of the asset, the shortfall is recognized in the period it becomes known as an impairment in noninterest expense and a valuation allowance is recorded for the asset. Operating expenses of properties are also recorded in noninterest expense. Rental income of properties is recorded in noninterest income.
GOODWILL	GOODWILL Goodwill represents the cost in excess of the fair value of net assets acquired (including identifiable intangibles) in transactions accounted for as business acquisitions. Goodwill is evaluated annually for impairment at a reporting unit level. The Company has determined that its reporting units are one level below the operating segments and distinguish these reporting units based on how the segments and reporting units are managed, taking into consideration the economic characteristics, nature of the products, and customers of the segments and reporting units. The Company performs its impairment evaluation as of September 30 of each fiscal year unless a triggering event occurs that would require an interim impairment evaluation. If the carrying amount of the reporting unit with goodwill exceeds its fair value, goodwill is considered impaired and is written down by the excess carrying value of the reporting unit. Subsequent increases in goodwill are not recognized in the Consolidated Financial Statements. No goodwill impairment was recognized during the fiscal years ended September 30, 2020, 2019 or 2018. See Note 10. Goodwill and Intangible Assets for further information.
INTANGIBLE ASSETS	INTANGIBLE ASSETS Intangible assets other than goodwill are amortized over their respective estimated lives. All intangible assets are subject to an impairment test at least annually or more often if conditions indicate a possible impairment. See Note 10. Goodwill and Intangible Assets for further information.
SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE	SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE The Company enters into sales of securities under agreements to repurchase with primary dealers only, which provide for the repurchase of the same security. Securities sold under agreements to repurchase identical securities are collateralized by assets which are held in safekeeping in the name of the Bank or by the dealers who arranged the transaction. Securities sold under agreements to repurchase are treated as financings, and the obligations to repurchase such securities are reflected as a liability. The securities underlying the agreements remain in the asset accounts of the Company. See Note 13. Short-Term and Long-Term Borrowings for further information.
EMPLOYEE STOCK OWNERSHIP PLAN (ESOP)	EMPLOYEE STOCK OWNERSHIP PLAN (“ESOP”) The cost of shares issued to the ESOP, but not yet allocated to participants, are presented in the Consolidated Statements of Financial Condition as a reduction of stockholders’ equity. Compensation expense is recorded based on the market price of the shares as they are committed to be released for allocation to participant accounts. The difference between the market price and the cost of shares committed to be released is recorded as an adjustment to additional paid-in capital. Dividends on allocated ESOP shares are recorded as a reduction of retained earnings. Dividends on unallocated shares are used to reduce the accrued interest and principal amount of the ESOP’s loan payable to the Company. At September 30, 2020 and 2019, all shares in the ESOP were allocated. See Note 15. Employee Stock Ownership and Profit Sharing Plans for further information.
STOCK COMPENSATION	STOCK COMPENSATION Compensation expense for share-based awards is recorded over the vesting period at the fair value of the award at the time of grant. The exercise price of options or fair value of non-vested (restricted) shares granted under the Company’s incentive plans 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. See Note 16. Stock Compensation for further information.
INCOME TAXES	INCOME TAXES The Company records income tax expense based on the amount of taxes due on its tax return plus deferred taxes computed based on the expected future tax consequences of temporary differences between the carrying amounts and tax bases of assets and liabilities, using enacted tax rates. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. In accordance with ASC 740, Income Taxes , the Company recognizes a tax position as a benefit only if it is more likely than not that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized upon examination. For tax positions not meeting the more likely than not test, no tax benefit is recorded. The Company recognizes interest and/or penalties related to income tax matters in noninterest income or noninterest expense. The effect on deferred tax assets and liabilities from a change in tax rates is recorded in income tax expense in the Consolidated Statements of Operations in the period in which the enactment date occurs. If current period income tax rates change, the impact on the annual effective income tax rate is applied year to date in the period of enactment. See Note 17. Income Taxes for further information.
FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK	FINANCIAL INSTRUMENTS WITH OFF-BALANCE SHEET RISK The Company, in the normal course of business, makes commitments to make loans which are not reflected in the Consolidated Financial Statements. The reserve for these unfunded commitments is included within Other Liabilities on the Consolidated Statements of Financial Condition.
REVENUE RECOGNITION	REVENUE RECOGNITION Interest revenue from loans, leases, and investments is recognized on the accrual basis of accounting as the interest is earned according to the terms of the particular loan, lease, or investment. Income from service and other customer charges is recognized as earned. Revenue within the Consumer segment is recognized as services are performed and service charges are earned in accordance with the terms of the various programs. The Company adopted Accounting Standards Update 2014-09, Revenue from Contracts with Customers, and related amendments on October 1, 2018 under the cumulative-effect method. ASU 2014-09 modifies the guidance used to recognize revenue from contracts with customers for transfers of goods or services and transfers of non-financial assets, unless those contracts are within the scope of other guidance. Upon adoption, the Company recorded a cumulative effect adjustment of $1.5 million to retained earnings, net of tax, due to changes in timing of revenue recognition from breakage of unregistered, unused prepaid cards in the Company’s MPS division. Results for prior periods have not been adjusted and continue to be reported in accordance with the Company’s historical accounting policies. Refer to Note 21. Revenue from Contracts with Customers for additional information.
COMPREHENSIVE INCOME (LOSS)	COMPREHENSIVE INCOME (LOSS) Comprehensive income (loss) consists of net income and other comprehensive income or loss. Other comprehensive income or loss includes the change in net unrealized gains and losses on securities AFS, net of reclassification adjustments and tax effects. Accumulated other comprehensive income (loss) is recognized as a separate component of stockholders’ equity.
RECENT ACCOUNTING STANDARDS UPDATES ("ASU")	RECENTLY ADOPTED ACCOUNTING STANDARDS UPDATES ("ASU") The following ASUs were adopted by the Company during the fiscal year ended September 30, 2020: 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 Consolidated Statements of Operations in interest expense on borrowings and occupancy and equipment noninterest expense, respectively. At September 30, 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 effective October 1, 2019, none of which had a material impact on the Company’s 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. – ASU 2020-01, Investments-Equity Securities (Topic 321), Investments-Equity Method and Joint Ventures (Topic 323), and Derivatives and Hedging (Topic 815): Clarifying Interactions between Topics 321, 323 and 815. – ASU 2020-03, Codification Improvements to Financial Instruments. 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 current expected loss (CECL) methodology to determine the allowance for credit losses for loans, net investments in leases, debt securities held at amortized cost, and certain off-balance sheet credit exposures. CECL requires loss estimates for the remaining estimated life of the asset to be measuring using historical loss data as well as adjustments for current conditions and reasonable and supportable forecasts of future economic conditions. The adoption of CECL will be reflected using a modified retrospective approach with a cumulative effect adjustment to Retained Earnings recorded as of October 1, 2020 in the Company’s Quarterly Report on Form 10-Q for the quarter-ending December 31, 2020. The Company has established a governance structure to implement CECL and has developed methodologies to be used upon adoption. At September 30, 2020, loan and lease portfolios totaled $3.32 billion with a corresponding allowance for loan and lease losses (ALLL) of $56.2 million under current GAAP. Based on parallel runs of the CECL process that were performed in conjunction with the current ALLL process, the Company estimates that the adoption of CECL will result in an allowance for credit losses (ACL) that is larger than the current ALLL amount by $12.0 million to $13.0 million in total for all portfolios. A portion of this increase is a result of new requirements to record ACL related to acquired loans and leases, regardless of any credit mark recorded. Under current GAAP, credit marks are included in the determination of the fair value adjustments reflected as a discount to the carrying value of the loans, and an ALLL is not recorded on acquired loans and leases until there is evidence of credit deterioration post acquisition. However, upon adoption of CECL, an ACL is recorded for all acquired loans and leases based on the lifetime loss concept. The remaining credit and interest mark from acquisition accounting as of September 30, 2020 will continue to accrete over the life of the loan or lease but will no longer be considered when estimating the ACL for remaining acquired loans and leases upon CECL adoption. The adoption of CECL will also result in an increase in the liability for off-balance sheet credit exposures between $0.8 million and $0.9 million. For other assets within the scope of the standard such as debt securities held-to-maturity and other receivables, management expects the impact from CECL to be inconsequential. The Company estimates a cumulative tax effected adjustment to record ACL and to increase the off-balance sheet credit exposure liability results in a reduction to retained earnings of $10.0 million to $11.0 million. Management is finalizing its review of certain asset-specific risk characteristics. Management is also evaluating financial statement and disclosure impacts as well as determining whether to elect to utilize the three-year phase-in period for regulatory impact of CECL. As the Corporation finalizes the implementation of the standard in the first quarter of fiscal year 2021, final decisions by management will result in the specific October 1, 2020 ACL impact being established. The initial increase to the Company’s ALLL and liability for off-balance sheet credit exposures will be recorded as an adjustment to beginning of the year retained earnings. Post adoption, as loans and leases are added to the portfolio, the Company expects higher levels of ACL determined by CECL assumptions, resulting in accelerated recognition of provision for credit losses, as compared to historical results. ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurements. This ASU modifies the disclosure requirements on fair value measurements in Topic 820, including the removal, modification to, and addition of certain disclosure requirements. This ASU will be effective for fiscal years beginning after December 15, 2019 with early adoption permitted. The majority of the disclosure changes are to be applied on a prospective basis. The Company will adopt this ASU effective October 1, 2020. Although this ASU impacts the Company’s fair value disclosures, no additional impact to the Consolidated Financial Statements is expected. ASU 2018-17, Consolidation (Topic 810) – Targeted Improvements to Related Party Guidance for Variable Interest Entities. The relevant amendments in this ASU provide updated guidance when determining whether a decision-making fee is a variable interest and requires reporting entities to consider indirect interest held through related parties under common control on a proportional basis rather than as the equivalent of a direct interest in its entirety. The result of these amendments is likely more decision makers not having a variable interest through their decision-making arrangements. These amendments will also create alignment between determining whether a decision-making fee is a variable interest and determining whether a reporting entity within a related party group is the primary beneficiary of a VIE. This ASU is effective for fiscal years beginning after December 15, 2019. The Company does not expect a material impact on the Consolidated Financial Statements. ASU 2019-12, Income Taxes (Topic 740) – Simplifying the Accounting for Income Taxes. The amendments in this ASU are intended to simplify the accounting for income taxes by removing certain exceptions to the general rules found in Topic 740-Income Taxes. The majority of the amendments are to be applied on a prospective basis. This ASU is effective for fiscal years beginning December 15, 2021. The Company is currently evaluating the impact of this guidance on the consolidated financial statements. ASU 2020-04, Reference Rate Reform (Topic 848) – Facilitation of the Effects of Reference Rate Reform on Financial Reporting. The amendments in this ASU provide optional expedients and exceptions to applying GAAP to contracts, hedging relationships and other transactions impacted by reference rate reform if certain criteria are met. The amendments include a one-time sale or transfer election of held-to-maturity debt securities impacted by reference rate reform. The amendments in this ASU are effective upon issuance through December 31, 2022. The Company is currently evaluating the impact of this guidance on the consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Schedule of Summarized Financial Information of Variable Interest Entities	(Dollars in Thousands) September 30, 2020 Cash and cash equivalents $ 1,480 Loans and leases 124,869 Allowance for loan and lease losses (557) Accrued interest receivable 724 Rental equipment, net — Foreclosed real estate and repossessed assets 952 Other assets 4,006 Total assets 131,474 Accrued expenses and other liabilities 2,132 Noncontrolling interest 3,603 Net assets less noncontrolling interest $ 125,739

SIGNIFICANT EVENTS (Tables)

SIGNIFICANT EVENTS (Tables)	12 Months Ended
	Sep. 30, 2020
Unusual or Infrequent Items, or Both [Abstract]
Schedule of Active COVID-19 Related Modifications	The table below presents the outstanding balance of active COVID-19 related modifications by type and category. September 30, 2020 (Dollars in Thousands) COVID-19 Related Payment Deferrals Other COVID-19 Related Modifications National Lending Term lending $ 26,559 $ — Asset based lending 3,078 4,846 Factoring — 18,434 Lease financing 5,896 — Insurance premium finance 230 — SBA/USDA 7,724 — Other commercial finance 69 — Commercial finance 43,556 23,280 Consumer credit products 1,574 — Other consumer finance 4,223 — Consumer finance 5,797 — Total National Lending 49,353 23,280 Community Banking Commercial real estate and operating 120,695 — Consumer one-to-four family real estate and other — — Total Community Banking 120,695 — Total loans and leases 170,048 23,280 Rental equipment — — Total COVID-19 related modifications $ 170,048 $ 23,280

DIVESTITURES (Tables)

DIVESTITURES (Tables)	12 Months Ended
	Sep. 30, 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 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 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 months and fiscal year ended September 30, 2020 below. (Dollars in Thousands) Community Bank Sold (1) Community Bank Retained (2) Total Community Bank Three Months Ended September 30, 2020 Net interest income $ — $ 9,045 $ 9,045 (Reversal) Provision for loan and lease losses (2,470) 4,370 1,900 Noninterest income — 5 5 Noninterest expense 327 2,646 2,973 Net income (loss) before income tax expense $ 2,143 $ 2,034 $ 4,177 Fiscal Year Ended September 30, 2020 Net interest income $ 2,512 $ 34,393 $ 36,905 (Reversal) Provision for loan and lease losses (4,711) 18,891 14,180 Noninterest income 19,694 (3,468) 16,226 Noninterest expense 5,282 7,759 13,041 Net income (loss) before income tax expense $ 21,635 $ 4,275 $ 25,910 (1) Reflects the activity of the assets and liabilities included in the disposal of the Community Bank division through September 30, 2020. (2) Reflects the activity of the retained Community Bank loan portfolio as of September 30, 2020.

SECURITIES (Tables)

SECURITIES (Tables)	12 Months Ended
	Sep. 30, 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 September 30, 2020 Debt securities AFS SBA securities $ 159,722 $ 5,391 $ (158) $ 164,955 Obligation of states and political subdivisions 825 16 — 841 Non-bank qualified obligations of states and political subdivisions 314,819 8,978 (23) 323,774 Asset-backed securities 329,139 2,015 (6,229) 324,925 Mortgage-backed securities 439,879 14,567 (839) 453,607 Total debt securities AFS $ 1,244,384 $ 30,967 $ (7,249) $ 1,268,102 (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 Obligation 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 September 30, 2020 Debt securities HTM Non-bank qualified obligations of states and political subdivisions $ 87,183 $ 1,040 $ (29) $ 88,194 Mortgage-backed securities 5,427 124 — 5,551 Total HTM securities $ 92,610 $ 1,164 $ (29) $ 93,745 (Dollars in Thousands) Amortized Cost Gross Unrealized Gains 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 HTM securities $ 134,764 $ 122 $ (1,416) $ 133,470
Gross Unrealized Losses and Fair Value of Securities Available for Sale in Continuous Unrealized Loss Position	Gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in continuous unrealized loss position, were as follows: LESS THAN 12 MONTHS OVER 12 MONTHS TOTAL (Dollars in Thousands) Fair Unrealized Fair Unrealized Fair Unrealized At September 30, 2020 Debt securities AFS SBA securities $ 32,257 $ (102) $ 9,875 $ (56) $ 42,132 $ (158) Non-bank qualified obligations of states and political subdivisions 6,265 (6) 3,103 (17) 9,368 (23) Asset-backed securities 106,474 (1,089) 178,686 (5,140) 285,160 (6,229) Mortgage-backed securities 138,338 (839) — — 138,338 (839) Total debt securities AFS $ 283,334 $ (2,036) $ 191,664 $ (5,213) $ 474,998 $ (7,249) LESS THAN 12 MONTHS OVER 12 MONTHS TOTAL (Dollars in Thousands) Fair Unrealized Fair Unrealized Fair Unrealized 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)
Gross Unrealized Losses and Fair Value of Securities Held to Maturity in Continuous Unrealized Loss Position	LESS THAN 12 MONTHS OVER 12 MONTHS TOTAL (Dollars in Thousands) Fair Unrealized Fair Unrealized Fair Unrealized At September 30, 2020 Debt securities HTM Non-bank qualified obligations of states and political subdivisions $ 7,397 $ (9) $ 3,637 $ (20) $ 11,034 $ (29) Total debt securities HTM $ 7,397 $ (9) $ 3,637 $ (20) $ 11,034 $ (29) LESS THAN 12 MONTHS OVER 12 MONTHS TOTAL (Dollars in Thousands) Fair Unrealized Fair Unrealized Fair Unrealized 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 which allow the issuer to call the security prior to maturity. Expected maturities may differ from contractual maturities in 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 (Dollars in Thousands) Amortized Cost Fair Value At September 30, 2020 Due in one year or less $ 1,385 $ 1,398 Due after one year through five years 20,805 21,769 Due after five years through ten years 32,441 34,025 Due after ten years 749,874 757,303 804,505 814,495 Mortgage-backed securities 439,879 453,607 Total securities AFS, at fair value $ 1,244,384 $ 1,268,102 (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 (Dollars in Thousands) Amortized Cost Fair Value At September 30, 2020 Due after ten years $ 87,183 $ 88,194 87,183 88,194 Mortgage-backed securities 5,427 5,551 Total securities HTM, at cost $ 92,610 $ 93,745 (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
Summary of Activities Related to Sale of Securities Available for Sale	Activity related to the sale of securities available for sale is summarized below. Fiscal Year ended 2020 2019 2018 (Dollars in Thousands) Available For Sale Proceeds from sales $ 4,904 $ 755,616 $ 596,758 Gross gains on sales 51 6,006 2,551 Gross losses on sales — 5,277 10,728 Net gain (loss) on securities AFS $ 51 $ 729 $ (8,177)

LOANS AND LEASES, NET (Tables)

LOANS AND LEASES, NET (Tables)	12 Months Ended
	Sep. 30, 2020
Loans and Leases Receivable Disclosure [Abstract]
Year-end Loans Receivable	Loans and leases consist of the following: (Dollars in Thousands) September 30, 2020 September 30, 2019 National Lending Term lending (1) $ 805,323 $ 641,742 Asset based lending (1) 182,419 250,465 Factoring 281,173 296,507 Lease financing (1) 281,084 177,915 Insurance premium finance 337,940 361,105 SBA/USDA (2) 318,387 88,831 Other commercial finance 101,658 99,665 Commercial finance 2,307,984 1,916,230 Consumer credit products 89,809 106,794 Other consumer finance 134,342 161,404 Consumer finance 224,151 268,198 Tax services 3,066 2,240 Warehouse finance 293,375 262,924 Total National Lending 2,828,576 2,449,592 Community Banking Commercial real estate and operating 457,371 883,932 Consumer one-to-four family real estate and other 16,486 259,425 Agricultural real estate and operating 11,707 58,464 Total Community Banking 485,564 1,201,821 Total loans and leases 3,314,140 3,651,413 Net deferred loan origination fees 8,625 7,434 Total gross loans and leases 3,322,765 3,658,847 Allowance for loan and lease losses (56,188) (29,149) Total loans and leases, net (3) $ 3,266,577 $ 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) The Company is participating in the Paycheck Protection Program which is being administered by the Small Business Administration ("SBA"). As of September 30, 2020, the Company had 689 loans outstanding with a total of $219.0 million in loan balances that were originated as part of the program. (3) As of September 30, 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 $149.1 million and the remaining balances of the credit and interest rate mark discounts related to the acquired loans and leases held for investment were $2.8 million and $2.3 million, respectively. 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 fiscal years ended September 30, 2020 and 2019 were as follows: Fiscal Year Ended (Dollars in Thousands) September 30, 2020 September 30, 2019 Loans Purchased Loans held for sale: Total National Lending $ — $ 15,443 Loans held for investment: Total National Lending 132,530 235,918 Total Community Banking 18,905 26,704 Total purchases 151,435 278,065 Loans Sold Loans held for sale: Total National Lending 183,508 121,071 Total Community Banking 407,296 — Loans held for investment: Total Community Banking 9,991 13,069 Total sales $ 600,795 $ 134,140
Sales-type Lease, Lease Income	The net investment in direct financing and sales-type leases was comprised of the following: September 30, 2020 September 30, 2019 (Dollars in Thousands) Carrying Amount $ 299,487 $ 191,733 Unguaranteed residual assets 17,203 13,353 Unamortized initial direct costs 2,078 1,790 Unearned income (35,606) (27,171) Total investment in direct financing and sales-type leases $ 283,162 $ 179,705
Operating Lease, Lease Income	The components of total lease income were as follows: Fiscal Year Ended (Dollars in Thousands) September 30, 2020 Interest income - loans and leases Interest income on net investments in direct financing and sales-type leases $ 18,300 Leasing and equipment finance noninterest income Lease income from operating lease payments 44,319 Profit (loss) recorded on commencement date on sales-type leases 2,152 Other (1) 4,357 Total leasing and equipment finance noninterest income 50,828 Total lease income $ 69,128 (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) As of September 30, 2020 2021 $ 107,558 2022 87,775 2023 58,906 2024 33,059 2025 10,097 Thereafter 2,092 Equipment under leases not yet commenced — Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases 299,487 Third-party residual value guarantees — Total carrying amount of direct financing and sales-type leases $ 299,487
Annual Activity in Allowance for Loan Losses, Allowance for Loan Losses and Recorded Investment in Loans	Annual activity in the allowance for loan and lease losses was as follows: Fiscal Year Ended September 30, 2020 2019 2018 (Dollars in Thousands) Beginning balance $ 29,149 $ 13,040 $ 7,534 Provision for loan and lease losses 64,776 55,650 29,433 Recoveries 4,024 3,313 2,037 Charge-offs (41,761) (42,854) (25,964) Ending balance $ 56,188 $ 29,149 $ 13,040 Activity in the allowance for loan and lease losses and balances of loans and leases by portfolio segment for the fiscal years ended September 30, 2020 and 2019 were as follows: Allowance for loan and lease losses: Beginning balance Provision (recovery) for loan and lease losses Charge-offs Recoveries Ending balance Fiscal Year Ended September 30, 2020 National Lending (Dollars in Thousands) Term lending $ 5,533 $ 19,796 $ (10,458) $ 340 $ 15,211 Asset based lending 2,437 (1,036) (42) 47 1,406 Factoring 3,261 (245) (915) 926 3,027 Lease financing 1,275 6,105 (728) 371 7,023 Insurance premium finance 1,024 2,489 (2,004) 620 2,129 SBA/USDA 383 2,688 (2,131) — 940 Other commercial finance 683 (501) — — 182 Commercial finance 14,596 29,296 (16,278) 2,304 29,918 Consumer credit products 1,044 (199) — — 845 Other consumer finance 5,118 (538) (2,649) 890 2,821 Consumer finance 6,162 (737) (2,649) 890 3,666 Tax services — 22,006 (22,834) 830 2 Warehouse finance 263 31 — — 294 Total National Lending 21,021 50,596 (41,761) 4,024 33,880 Community Banking Commercial real estate and operating 6,208 15,659 — — 21,867 Consumer one-to-four family real estate and other 1,053 (755) — — 298 Agricultural real estate and operating 867 (724) — — 143 Total Community Banking 8,128 14,180 — — 22,308 Total $ 29,149 $ 64,776 $ (41,761) $ 4,024 $ 56,188 Allowance for loan and lease losses: Beginning balance Provision (recovery) for loan and lease losses Charge-offs Recoveries Ending balance Fiscal Year Ended September 30, 2019 National Lending (Dollars in Thousands) Term lending $ 89 $ 8,460 $ (4,581) $ 1,565 $ 5,533 Asset based lending 47 2,388 (37) 39 2,437 Factoring 64 5,849 (2,725) 73 3,261 Lease financing 31 1,824 (1,342) 762 1,275 Insurance premium finance 1,031 2,361 (2,689) 321 1,024 SBA/USDA 13 370 — — 383 Other commercial finance 28 655 — — 683 Commercial finance 1,302 21,907 (11,373) 2,760 14,596 Consumer credit products 785 259 — — 1,044 Other consumer finance 2,820 8,563 (6,346) 81 5,118 Consumer finance 3,605 8,822 (6,346) 81 6,162 Tax services — 24,873 (25,095) 222 — Warehouse finance 65 198 — — 263 Total National Lending 4,972 55,800 (42,814) 3,063 21,021 Community Banking Commercial real estate and operating 6,220 (12) — — 6,208 Consumer one-to-four family real estate and other 632 461 (40) — 1,053 Agricultural real estate and operating 1,216 (599) — 250 867 Total Community Banking 8,068 (150) (40) 250 8,128 Total $ 13,040 $ 55,650 $ (42,854) $ 3,313 $ 29,149 The following tables provide details regarding the allowance for loan and lease losses and balances by type of allowance as of September 30, 2020 and 2019. 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 Fiscal Year Ended September 30, 2020 National Lending (Dollars in Thousands) Term lending $ 3,155 $ 12,056 $ 15,211 $ 26,085 $ 779,238 $ 805,323 Asset based lending 355 1,051 1,406 5,317 177,102 182,419 Factoring 274 2,753 3,027 5,071 276,102 281,173 Lease financing 1,194 5,829 7,023 4,697 276,387 281,084 Insurance premium finance — 2,129 2,129 — 337,940 337,940 SBA/USDA (1) — 940 940 1,436 316,951 318,387 Other commercial finance — 182 182 — 101,658 101,658 Commercial finance 4,978 24,940 29,918 42,606 2,265,378 2,307,984 Consumer credit products — 845 845 — 89,809 89,809 Other consumer finance — 2,821 2,821 1,987 132,355 134,342 Consumer finance — 3,666 3,666 1,987 222,164 224,151 Tax services — 2 2 — 3,066 3,066 Warehouse finance — 294 294 — 293,375 293,375 Total National Lending 4,978 28,902 33,880 44,593 2,783,983 2,828,576 Community Banking Commercial real estate and operating 141 21,726 21,867 160 457,211 457,371 Consumer one-to-four family real estate and other — 298 298 104 16,382 16,486 Agricultural real estate and operating — 143 143 6,421 5,286 11,707 Total Community Banking 141 22,167 22,308 6,685 478,879 485,564 Total $ 5,119 $ 51,069 $ 56,188 $ 51,278 $ 3,262,862 $ 3,314,140 (1) The ending balance collectively evaluated for impairment includes $219.0 million of loan balances that were originated as part of the Company's participation in the PPP. No reserve was applied to these loan balances as of September 30, 2020 as the PPP is administered by the SBA and are fully guaranteed. 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 Fiscal Year Ended September 30, 2019 National Lending (Dollars in Thousands) 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 of Loans	The asset classification of loans and leases were as follows: Asset Classification Pass Watch Special Mention Substandard Doubtful Total Fiscal Year Ended September 30, 2020 National Lending (Dollars in Thousands) Term lending $ 725,101 $ 29,637 $ 24,501 $ 21,249 $ 4,835 $ 805,323 Asset based lending 102,013 62,512 12,577 5,317 — 182,419 Factoring 217,245 45,200 13,657 5,071 — 281,173 Lease financing 264,700 8,879 2,808 4,148 549 281,084 Insurance premium finance 336,364 284 222 701 369 337,940 SBA/USDA 308,549 8,328 74 1,436 — 318,387 Other commercial finance 100,727 931 — — — 101,658 Commercial finance 2,054,699 155,771 53,839 37,922 5,753 2,307,984 Warehouse finance 293,375 — — — — 293,375 Total National Lending 2,348,074 155,771 53,839 37,922 5,753 2,601,359 Community Banking Commercial real estate and operating 336,236 98,295 4,049 18,211 580 457,371 Consumer one-to-four family real estate and other 15,648 41 609 188 — 16,486 Agricultural real estate and operating 1,526 — 4,930 5,251 — 11,707 Total Community Banking 353,410 98,336 9,588 23,650 580 485,564 Total loans and leases $ 2,701,484 $ 254,107 $ 63,427 $ 61,572 $ 6,333 $ 3,086,923 Asset Classification Pass Watch Special Mention Substandard Doubtful Total Fiscal Year Ended September 30, 2019 National Lending (Dollars in Thousands) 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	Past due loans and leases were as follows : Accruing and Non-accruing Loans and Leases Non-performing Loans and Leases Fiscal Year Ended September 30, 2020 30-59 Days 60-89 Days > Total Past Current Total Loans and Leases > 89 Days Past Due and Accruing Non-accrual balance Total (Dollars in Thousands) Loans held for sale $ — $ — $ — $ — $ 183,577 $ 183,577 $ — $ — $ — National Lending Term lending $ 11,900 $ 3,851 $ 6,390 $ 22,141 $ 783,182 $ 805,323 $ 266 $ 16,274 $ 16,540 Asset based lending 17 — — 17 182,402 182,419 — — — Factoring — — — — 281,173 281,173 — 1,096 1,096 Lease financing 194 9,746 6,882 16,822 264,262 281,084 4,344 3,583 7,927 Insurance premium finance 1,227 748 2,364 4,339 333,601 337,940 2,364 — 2,364 SBA/USDA — — 1,027 1,027 317,360 318,387 427 600 1,027 Other commercial finance — — — — 101,658 101,658 — — — Commercial finance 13,338 14,345 16,663 44,346 2,263,638 2,307,984 7,401 21,553 28,954 Consumer credit products 377 358 499 1,233 88,576 89,809 499 — 499 Other consumer finance 600 536 373 1,509 132,833 134,342 373 — 373 Consumer finance 977 894 872 2,743 221,408 224,151 872 — 872 Tax services — — 1,743 1,743 1,323 3,066 1,743 — 1,743 Warehouse finance — — — — 293,375 293,375 — — — Total National Lending 14,315 15,239 19,278 48,832 2,779,744 2,828,576 10,016 21,553 31,569 Community Banking Commercial real estate and operating — — 630 630 456,741 457,371 50 580 630 Consumer one-to-four family real estate and other 905 114 50 1,069 15,417 16,486 — 50 50 Agricultural real estate and operating — — 1,769 1,769 9,938 11,707 — 1,769 1,769 Total Community Banking 905 114 2,449 3,468 482,096 485,564 50 2,399 2,449 Total loans and leases held for investment 15,220 15,353 21,727 52,300 3,261,840 3,314,140 10,066 23,952 34,018 Total loans and leases $ 15,220 $ 15,353 $ 21,727 $ 52,300 $ 3,445,417 $ 3,497,717 $ 10,066 $ 23,952 $ 34,018 Accruing and Non-accruing Loans and Leases Non-performing Loans and Leases Fiscal Year Ended September 30, 2019 30-59 Days 60-89 Days > Total Past Current Total Loans and Leases > 89 Days Past Due and Accruing Non-accrual balance Total (Dollars in Thousands) 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	Impaired loans and leases at September 30, 2020 and 2019 were as follows: September 30, 2020 Recorded Unpaid Principal Specific Loans and leases without a specific valuation allowance National Lending (Dollars in Thousands) Term lending $ 17,349 $ 18,823 $ — Asset based lending 3,914 3,914 — Factoring 3,892 4,967 — Lease financing 1,797 1,805 — SBA/USDA 1,436 2,263 — Commercial finance 28,388 31,772 — Other consumer finance 1,987 2,104 — Consumer finance 1,987 2,104 — Total National Lending 30,375 33,876 — Community Banking Consumer one-to-four family real estate and other 104 104 — Agricultural real estate and operating 6,421 6,421 — Total Community Banking 6,525 6,525 — Total $ 36,900 $ 40,401 $ — Loans and leases with a specific valuation allowance National Lending Term lending $ 8,736 $ 8,736 $ 3,155 Asset based lending 1,403 1,403 355 Factoring 1,179 1,191 274 Lease financing 2,900 2,900 1,194 Commercial finance 14,218 14,230 4,978 Total National Lending 14,218 14,230 4,978 Community Banking Commercial real estate and operating 160 160 141 Total Community Banking 160 160 141 Total $ 14,378 $ 14,390 $ 5,119 September 30, 2019 Recorded Unpaid Principal Specific Loans and leases without a specific valuation allowance National Lending (Dollars in Thousands) 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 fiscal years ended: Fiscal Year Ended September 30, 2020 2019 (Dollars in Thousands) Average Recognized Interest Income Average Recognized Interest Income National Lending Term lending $ 26,126 $ 386 $ 6,119 $ 344 Asset based lending 1,339 — 1,347 — Factoring 4,075 13 4,751 5 Lease financing 3,370 16 3,313 17 SBA/USDA 3,164 — 639 — Commercial finance 38,074 415 16,169 $ 366 Other consumer finance 1,860 143 1,207 67 Consumer finance 1,860 143 1,207 67 Total National Lending 39,934 558 17,376 433 Community Banking Commercial real estate and operating 466 27 269 14 Consumer one-to-four family real estate and other 114 10 172 6 Agricultural real estate and operating 2,949 (74) 1,483 107 Total Community Banking 3,529 (37) 1,924 127 Total loans and leases $ 43,463 $ 521 $ 19,300 $ 560

EARNINGS PER COMMON SHARE (Tabl

EARNINGS PER COMMON SHARE (Tables)	12 Months Ended
	Sep. 30, 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. For the Fiscal Years Ended September 30, (Dollars in Thousands, Except Share and Per Share Data) 2020 2019 2018 Basic income per common share: Net income attributable to Meta Financial Group, Inc. $ 104,720 $ 97,004 $ 51,620 Weighted average common shares outstanding 35,651,709 38,880,919 30,737,499 Basic income per common share $ 2.94 $ 2.49 $ 1.68 Diluted income per common share: Net income attributable to Meta Financial Group, Inc. $ 104,720 $ 97,004 $ 51,620 Weighted average common shares outstanding 35,651,709 38,880,919 30,737,499 Outstanding options - based upon the two-class method — 40,718 115,551 Weighted average diluted common shares outstanding 35,651,709 38,921,637 30,853,050 Diluted income per common share $ 2.94 $ 2.49 $ 1.67

PREMISES, FURNITURE, AND EQUI_2

PREMISES, FURNITURE, AND EQUIPMENT, NET (Tables)	12 Months Ended
	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Summary of Year-End Premises and Equipment	Fiscal year-end premises and equipment were as follows: (Dollars in Thousands) September 30, 2020 September 30, 2019 Land $ 1,354 $ 2,932 Buildings 20,170 30,906 Furniture, fixtures, and equipment 67,302 61,216 88,826 95,054 Less: accumulated depreciation and amortization (47,218) (49,122) Net book value $ 41,608 $ 45,932 Rental equipment consists of the following: September 30, 2020 September 30, 2019 (Dollars in Thousands) Computers and IT networking equipment $ 15,926 $ 37,352 Motor vehicles and other 52,913 23,884 Other furniture and equipment 74,197 77,140 Solar panels and equipment 118,808 116,505 Total 261,844 254,881 Accumulated depreciation (57,601) (46,344) Unamortized initial direct costs 1,721 — Net book value $ 205,964 $ 208,537

RENTAL EQUIPMENT, NET (Tables)

RENTAL EQUIPMENT, NET (Tables)	12 Months Ended
	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Summary of Rental Equipment	Fiscal year-end premises and equipment were as follows: (Dollars in Thousands) September 30, 2020 September 30, 2019 Land $ 1,354 $ 2,932 Buildings 20,170 30,906 Furniture, fixtures, and equipment 67,302 61,216 88,826 95,054 Less: accumulated depreciation and amortization (47,218) (49,122) Net book value $ 41,608 $ 45,932 Rental equipment consists of the following: September 30, 2020 September 30, 2019 (Dollars in Thousands) Computers and IT networking equipment $ 15,926 $ 37,352 Motor vehicles and other 52,913 23,884 Other furniture and equipment 74,197 77,140 Solar panels and equipment 118,808 116,505 Total 261,844 254,881 Accumulated depreciation (57,601) (46,344) Unamortized initial direct costs 1,721 — Net book value $ 205,964 $ 208,537
Schedule of Future Minimum Rental Payments for Operating Leases	(Dollars in Thousands) September 30, 2020 2021 $ 30,509 2022 26,461 2023 22,737 2024 16,609 2025 11,834 Thereafter 17,797 Total undiscounted future minimum lease payments receivable for operating leases $ 125,947

FORECLOSED REAL ESTATE AND RE_2

FORECLOSED REAL ESTATE AND REPOSSESSED ASSETS (Tables)	12 Months Ended
	Sep. 30, 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: Fiscal Year Ended September 30, (Dollars in Thousands) 2020 2019 Balance, beginning of period $ 29,494 $ 31,638 Additions 9,983 190 Reductions: Write-downs 568 432 Net proceeds from sale 23,992 1,917 Gain (loss) on sale (4,960) 15 Total reductions 29,520 2,334 Balance, ending of period $ 9,957 $ 29,494
Schedule of Other Real Estate	The following table is a summary of the sale transaction, as reflected in the Company's financial statements: September 30, 2020 (Dollars in Thousands) 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

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Sep. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in Carrying Amount of Goodwill and Intangible Assets	The changes in the carrying amount of the Company’s goodwill and intangible assets for the fiscal years ended September 30, 2020 and 2019 were as follows: (Dollars in Thousands) Payments Banking Corporate Services/Other Total Goodwill September 30, 2019 $ 87,145 $ 222,360 $ — $ 309,505 Acquisitions — — — — Impairment — — — — September 30, 2020 $ 87,145 $ 222,360 $ — $ 309,505 September 30, 2018 $ 87,145 $ 216,125 $ — $ 303,270 Acquisitions — — — — Measurement Period Adjustments (1) — 6,235 — 6,235 Impairment — — — — September 30, 2019 $ 87,145 $ 222,360 $ — $ 309,505 (1) The Company recognized measurement period adjustments on provisional goodwill during fiscal year 2019 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 Intangibles Balance as of September 30, 2019 $ 11,959 $ 827 $ 33,207 $ 6,817 $ 52,810 Acquisitions during the period — — — 35 35 Amortization during the period (1,058) (405) (8,874) (660) (10,997) Write-offs during the period — — — (156) (156) Balance as of September 30, 2020 $ 10,901 $ 422 $ 24,333 $ 6,036 $ 41,692 Gross carrying amount $ 14,624 $ 2,480 $ 82,088 $ 10,113 $ 109,305 Accumulated amortization (3,723) (2,058) (47,507) (3,887) (57,175) Accumulated impairment — — (10,248) (190) (10,438) Balance as of September 30, 2020 $ 10,901 $ 422 $ 24,333 $ 6,036 $ 41,692 (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 Intangibles Balance as of September 30, 2018 $ 12,987 $ 1,297 $ 48,455 $ 7,980 $ 70,719 Acquisitions during the period — — — 115 115 Amortization during the period (1,028) (470) (15,248) (965) (17,711) Write-offs during the period — — — (313) (313) Balance as of September 30, 2019 $ 11,959 $ 827 $ 33,207 $ 6,817 $ 52,810 Gross carrying amount $ 14,624 $ 2,480 $ 82,088 $ 10,703 $ 109,895 Accumulated amortization (2,665) (1,653) (38,633) (3,227) (46,178) Accumulated impairment — — (10,248) (659) (10,907) Balance as of September 30, 2019 $ 11,959 $ 827 $ 33,207 $ 6,817 $ 52,810 (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.
Anticipated Future Amortization of Intangibles	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 subsequent fiscal years at September 30, 2020 was as follows: Fiscal Year Ended Anticipated Amortization (Dollars in Thousands) 2021 $ 8,548 2022 6,422 2023 5,104 2024 4,387 2025 3,830 Thereafter 13,401 Total anticipated intangible amortization $ 41,692

OPERATING LEASE RIGHT-OF-USE _2

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES (Tables)	12 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Schedule of Operating Lease Payments	Undiscounted future minimum operating lease payments and a reconciliation to the amount recorded as operating lease liabilities were as follows: (Dollars in Thousands) 2021 $ 3,742 2022 3,479 2023 2,799 2024 2,808 2025 2,755 Thereafter 15,765 Total undiscounted future minimum lease payments 31,348 Discount (4,275) Total operating lease liabilities $ 27,073 The following table shows the total minimum rental commitment for the Company's operating and capital leases for each of the fiscal years presented below as of September 30 and thereafter. Fiscal Year Ended September 30, (Dollars in Thousands) Operating Capital 2020 $ 3,709 $ 216 2021 3,429 216 2022 2,955 216 2023 2,561 216 2024 2,457 194 Thereafter 18,971 1,876 Total leases commitments $ 34,082 $ 2,934 Amounts representing interest $ 986 Present value of net minimum lease payments 1,948
Lease Costs	The weighted-average discount rate and remaining lease term for operating leases were as follows: September 30, 2020 Weighted-average discount rate 2.35 % Weighted-average remaining lease term (years) 11.39 The components of total lease costs for operating leases, included in occupancy and equipment noninterest expense, were as follows: (Dollars in Thousands) Fiscal Year Ended September 30, 2020 Lease expense $ 3,454 Short-term and variable lease cost 496 Sublease income (733) Total lease cost for operating leases $ 3,217

TIME CERTIFICATES OF DEPOSIT (T

TIME CERTIFICATES OF DEPOSIT (Tables)	12 Months Ended
	Sep. 30, 2020
Deposits [Abstract]
Scheduled Maturities of Time Certificates of Deposits	At September 30, 2020, the scheduled maturities of time certificates of deposit were as follows for the fiscal years ending: (Dollars in Thousands) 2021 $ 247,971 2022 25,663 2023 538 2024 — 2025 — Total (1) $ 274,172 (1) As of September 30, 2020, the Company had $253.9 million of certificates of deposit which were recorded in wholesale deposits on the Consolidated Statements of Financial Condition.

SHORT-TERM AND LONG-TERM BORR_2

SHORT-TERM AND LONG-TERM BORROWINGS (Tables)	12 Months Ended
	Sep. 30, 2020
Debt Disclosure [Abstract]
Schedule of Short-term Debt	Short-Term Borrowings September 30, 2020 2019 (Dollars in Thousands) Overnight federal funds purchased $ — $ 642,000 Repurchase agreements — 4,019 Total $ — $ 646,019
Schedule of Repurchase Agreements	An analysis of securities sold under agreements to repurchase at September 30, 2020 and 2019 follows: September 30, 2020 2019 (Dollars in Thousands) Highest month-end balance $ 2,550 $ 4,306 Average balance 328 3,542 Weighted average interest rate for the fiscal year 2.00 % 2.67 % Weighted average interest rate at fiscal year end — % 2.41 %
Schedule of Long-term Debt	Long-Term Borrowings September 30, 2020 2019 (Dollars in Thousands) Long-term FHLB advances $ — $ 110,000 Trust preferred securities 13,661 13,661 Subordinated debentures (net of issuance costs) 73,807 73,644 Other long-term borrowings (1) 10,756 18,533 Total $ 98,224 $ 215,838 ( 1)
Scheduled maturities of FHLB advances	At September 30, 2020, the scheduled maturities of the Company's long-term borrowings were as follows for the fiscal years ending: September 30, Long-term FHLB advances Trust preferred securities Subordinated debentures Other long-term borrowings Total (Dollars in Thousands) 2021 $ — $ — $ — $ 5,442 $ 5,442 2022 — — — 2,735 2,735 2023 — — — 1,853 1,853 2024 — — — 726 726 2025 — — — — — Thereafter — 13,661 73,807 — 87,468 Total long-term borrowings $ — $ 13,661 $ 73,807 $ 10,756 $ 98,224

EMPLOYEE STOCK OWNERSHIP AND _2

EMPLOYEE STOCK OWNERSHIP AND PROFIT SHARING PLANS (Tables)	12 Months Ended
	Sep. 30, 2020
EMPLOYEE STOCK OWNERSHIP AND PROFIT SHARING PLANS [Abstract]
Year-End ESOP Shares	Fiscal year-end ESOP shares are as follows: At September 30, 2020 2019 2018 (Dollars in Thousands) Allocated shares 809,116 778,088 812,346 Unearned shares — — — Total ESOP shares 809,116 778,088 812,346 Fair value of unearned shares $ — $ — $ —

STOCK COMPENSATION (Tables)

STOCK COMPENSATION (Tables)	12 Months Ended
	Sep. 30, 2020
Share-based Payment Arrangement [Abstract]
Effect to Income, Net of Tax Benefits, of Share-Based Expense Recorded	The following table shows the effect to income, net of tax benefits, of share-based expense recorded: Fiscal Year Ended September 30, 2020 2019 2018 (Dollars in Thousands) Total employee stock-based compensation expense recognized in income, net of tax effects of $2,567, $3,230, and $3,139, respectively $ 7,656 $ 9,716 $ 7,878
Activity of Options	The following tables show the activity of options and share awards (including shares of restricted stock subject to vesting and fully-vested restricted stock) granted, exercised or forfeited under all of the Company’s option and incentive plans during the fiscal years ended September 30, 2020 and 2019. Number Weighted Weighted Aggregate (Dollars in Thousands, Except Share and Per Share Data) Options outstanding, September 30, 2019 59,835 $ 8.06 1.54 $ 1,469 Granted — — — — Exercised (59,835) 8.06 1.00 1,011 Forfeited or expired — — — — Options outstanding, September 30, 2020 — $ — 0 $ — Options exercisable end of fiscal year — $ — 0 $ — Number Weighted Weighted Aggregate (Dollars in Thousands, Except Share and Per Share Data) Options outstanding, September 30, 2018 155,961 $ 8.48 1.78 $ 2,974 Granted — — — — Exercised (93,099) 8.68 — 1,842 Forfeited or expired (3,027) 10.60 — 33 Options outstanding, September 30, 2019 59,835 $ 8.06 1.54 $ 1,469 Options exercisable end of fiscal year 59,835 $ 8.06 1.54 $ 1,469
Activity of Nonvested (Restricted) Shares	Number of Weighted Average (Dollars in Thousands, Except Share and Per Share Data) Nonvested shares outstanding, September 30, 2019 926,122 $ 29.54 Granted 191,372 32.32 Vested (316,283) 29.92 Forfeited or expired (11,128) 31.35 Nonvested shares outstanding, September 30, 2020 790,083 $ 30.03 Number of Weighted Average (Dollars in Thousands, Except Share and Per Share Data) Nonvested shares outstanding, September 30, 2018 1,005,813 $ 29.89 Granted 315,802 25.18 Vested (391,061) 26.97 Forfeited or expired (4,432) 25.98 Nonvested shares outstanding, September 30, 2019 926,122 $ 29.54

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Provision for Income Taxes	The Company and its subsidiaries file a consolidated federal income tax return on a fiscal year basis. The provision for income taxes for the years presented below consisted of the following: Fiscal Years Ended September 30, (Dollars in Thousands) 2020 2019 2018 Federal: Current $ 3,148 $ 5,278 $ (4,023) Deferred (4,505) (14,831) 5,895 (1,357) (9,553) 1,872 State: Current 4,860 5,649 2,611 Deferred 2,158 530 634 7,018 6,179 3,245 Income tax (benefit) expense $ 5,661 $ (3,374) $ 5,117
Components of Net Deferred Tax Asset (Liability)	The tax effects of the Company's temporary differences that give rise to significant portions of its deferred tax assets and liabilities were: September 30, (Dollars in Thousands) 2020 2019 Deferred tax assets: Bad debts $ 13,968 $ 6,805 Deferred compensation 1,288 1,626 Stock based compensation 4,073 4,296 Valuation adjustments 5,343 6,596 General business credits (1) 37,888 27,935 Accrued expenses 2,155 3,767 Lease liability 6,798 — Other assets 3,215 3,144 74,728 54,169 Deferred tax liabilities: Premises and equipment (2,852) (3,084) Intangibles (2,114) (1,812) Net unrealized gains on securities available for sale (5,964) (2,146) Deferred income — (179) Leased assets (35,279) (24,996) Right-of-use assets (6,550) — Other liabilities (4,246) (3,068) (57,005) (35,285) Net deferred tax assets $ 17,723 $ 18,884 (1) The general business credits are investment tax credits generated from qualified solar energy property placed in service during the fiscal years ended September 30, 2020 and 2019. These credits expire on September 30, 2040.
Reconciliation of Total Income Tax Expense	The Company's effective tax rate is calculated by dividing income tax expense by income before income tax expense. Fiscal Years Ended September 30, 2020 2019 2018 (Dollars in Thousands) Amount Rate Amount Rate Amount Rate Statutory federal income tax expense and rate $ 24,151 21.0 % $ 20,568 21.0 % $ 14,082 24.5 % Change in tax rate resulting from: State income taxes net of federal benefits 5,444 4.7 % 5,000 5.1 % 2,461 4.3 % 162(m) disallowance 1,129 1.0 % 2,777 2.8 % — — % Tax exempt income (1,212) (1.0) % (2,714) (2.8) % (6,968) (12.1) % Nondeductible acquisition costs — — % — — % 1,295 2.3 % General business credits (22,284) (19.4) % (27,126) (27.7) % (3,948) (6.9) % Tax reform — — % — — % 3,849 6.7 % Amended Crestmark Bancorp historical tax return — — % — — % (4,644) (8.1) % Other, net (1,567) (1.4) % (1,879) (1.8) % (1,010) (1.7) % Income tax expense (benefit) $ 5,661 4.9 % $ (3,374) (3.4) % $ 5,117 9.0 %
Reconciliation of Liabilities Associated with Unrecognized Tax Benefits	A reconciliation of the beginning and ending balances for liabilities associated with unrecognized tax benefits follows: September 30, (Dollars in Thousands) 2020 2019 Balance at beginning of fiscal year $ 368 $ 434 Additions (reductions) for tax positions related to prior years 723 (66) Balance at end of fiscal year $ 1,091 $ 368

CAPITAL REQUIREMENTS AND REST_2

CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS (Tables)	12 Months Ended
	Sep. 30, 2020
CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS [Abstract]
Bank's Actual and Required Capital Amount and Ratios	The table below includes certain non-GAAP financial measures that are used by investors, analysts and bank regulatory agencies to assess the capital position of financial services companies. Management reviews these measures along with other measures of capital as part of its financial analyses and has included this non-GAAP financial information, and the corresponding reconciliation to total equity. Company Bank Minimum to be Adequately Capitalized Under Prompt Corrective Action Provisions Minimum to be Well Capitalized Under Prompt Corrective Action Provisions September 30, 2020 Tier 1 leverage capital ratio 6.58 % 7.56 % 4.00 % 5.00 % Common equity Tier 1 capital ratio 11.78 13.96 4.50 6.50 Tier 1 capital ratio 12.18 14.00 6.00 8.00 Total capital ratio 15.30 15.26 8.00 10.00 September 30, 2019 Tier 1 leverage capital ratio 8.33 % 9.65 % 4.00 % 5.00 % Common equity Tier 1 capital ratio 10.35 12.31 4.50 6.50 Tier 1 capital ratio 10.71 12.37 6.00 8.00 Total capital ratio 13.01 13.02 8.00 10.00
Reconciliation of Required Capital Amount and Ratios	The following table provides a reconciliation of the amounts included in the table above for the Company. Standardized Approach (1) September 30, 2020 (Dollars in Thousands) Total stockholders' equity $ 847,308 Adjustments: LESS: Goodwill, net of associated deferred tax liabilities 302,396 LESS: Certain other intangible assets 40,964 LESS: Net deferred tax assets from operating loss and tax credit carry-forwards 18,361 LESS: Net unrealized gains (losses) on available-for-sale securities 17,762 LESS: Noncontrolling interest 3,603 Common Equity Tier 1 (1) 464,222 Long-term borrowings and other instruments qualifying as Tier 1 13,661 Tier 1 minority interest not included in common equity tier 1 capital 1,894 Total Tier 1 capital 479,777 Allowance for loan and lease losses 49,343 Subordinated debentures (net of issuance costs) 73,807 Total capital $ 602,927 (1) Capital ratios were determined using the Capital Rules that became effective on January 1, 2015. The Capital Rules revised the definition of capital, increased minimum capital ratios, and introduced a minimum common equity tier 1 capital ratio; those changes are being fully phased in through the end of 2021.
Reconciliation of Tangible Common Equity	The following table provides a reconciliation of tangible common equity and tangible common equity excluding AOCI, each of which is used in calculating tangible book value data, to Total Stockholders' Equity. Each of tangible common equity and tangible common equity excluding AOCI is a non-GAAP financial measure that is commonly used within the banking industry. (Dollars in Thousands) September 30, 2020 Total stockholders' equity $ 847,308 LESS: Goodwill 309,505 LESS: Intangible assets 41,692 Tangible common equity 496,111 LESS: AOCI 17,542 Tangible common equity excluding AOCI $ 478,569

LEASE COMMITMENTS (Tables)

LEASE COMMITMENTS (Tables)	12 Months Ended
	Sep. 30, 2020
Leases [Abstract]
Schedule of Operating Lease Payments	Undiscounted future minimum operating lease payments and a reconciliation to the amount recorded as operating lease liabilities were as follows: (Dollars in Thousands) 2021 $ 3,742 2022 3,479 2023 2,799 2024 2,808 2025 2,755 Thereafter 15,765 Total undiscounted future minimum lease payments 31,348 Discount (4,275) Total operating lease liabilities $ 27,073 The following table shows the total minimum rental commitment for the Company's operating and capital leases for each of the fiscal years presented below as of September 30 and thereafter. Fiscal Year Ended September 30, (Dollars in Thousands) Operating Capital 2020 $ 3,709 $ 216 2021 3,429 216 2022 2,955 216 2023 2,561 216 2024 2,457 194 Thereafter 18,971 1,876 Total leases commitments $ 34,082 $ 2,934 Amounts representing interest $ 986 Present value of net minimum lease payments 1,948
Schedule of Finance Lease Payments	The following table shows the total minimum rental commitment for the Company's operating and capital leases for each of the fiscal years presented below as of September 30 and thereafter. Fiscal Year Ended September 30, (Dollars in Thousands) Operating Capital 2020 $ 3,709 $ 216 2021 3,429 216 2022 2,955 216 2023 2,561 216 2024 2,457 194 Thereafter 18,971 1,876 Total leases commitments $ 34,082 $ 2,934 Amounts representing interest $ 986 Present value of net minimum lease payments 1,948

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	12 Months Ended
	Sep. 30, 2020
Revenue from Contract with Customer [Abstract]
Schedule of Revenue by Major Customers by Reporting Segments	For additional descriptions of the Company’s operating segments, including additional financial information and the underlying management accounting process, see Note 22. Segment Reporting to the Consolidated Financial Statements. (Dollars in Thousands) Consumer Commercial Corporate Services/Other Consolidated Company Year Ended September 30, 2020 2019 2020 2019 2020 2019 2020 2019 Net interest income (1) $ 108,085 $ 79,010 $ 150,766 $ 152,565 $ 187 $ 32,632 $ 259,038 $ 264,207 Noninterest income: Refund transfer product fees 36,061 39,198 — — — — 36,061 39,198 Tax advance product fees (1) 31,826 34,687 — — — — 31,826 34,687 Payment card and deposit fees 87,379 87,130 — — — — 87,379 87,130 Other bank and deposit fees — — 984 1,163 326 779 1,310 1,942 Rental income (1) 19 12 43,493 40,533 1,314 508 44,826 41,053 Gain on sale of securities available-for-sale, net (1) — — — — 51 729 51 729 Gain on divestitures (1) — — — — 19,275 — 19,275 — (Loss) gain on sale of other (1) (19) 241 9,587 7,511 (5,143) 79 4,425 7,831 Other income (1) 3,045 944 6,087 5,017 5,509 4,014 14,641 9,975 Total noninterest income 158,311 162,212 60,151 54,224 21,332 6,109 239,794 222,545 Revenue $ 266,396 $ 241,222 $ 210,917 $ 206,789 $ 21,519 $ 38,741 $ 498,832 $ 486,752 (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.

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Sep. 30, 2020
Segment Reporting [Abstract]
Segment Information of Entity	The following tables present segment data for the Company for the fiscal years ended September 30, 2020, 2019 and 2018, respectively. Consumer Commercial Corporate Services/Other Total Fiscal Year Ended September 30, 2020 Net interest income $ 108,085 $ 150,766 $ 187 $ 259,038 Provision for loan and lease losses 21,838 29,296 13,642 64,776 Noninterest income 158,311 60,151 21,332 239,794 Noninterest expense 76,651 107,802 134,598 319,051 Income (loss) before income tax expense (benefit) 167,907 73,819 (126,721) 115,005 Total assets 588,216 2,836,149 2,667,709 6,092,074 Total goodwill 87,145 222,360 — 309,505 Total deposits 4,555,999 6,226 416,975 4,979,200 Consumer Commercial Corporate Services/Other Total Fiscal Year Ended September 30, 2019 Net interest income $ 79,010 $ 152,565 $ 32,632 $ 264,207 Provision for loan and lease losses 25,336 21,901 8,413 55,650 Noninterest income 162,212 54,224 6,109 222,545 Noninterest expense 77,153 127,033 128,974 333,160 Income (loss) before income tax expense (benefit) 138,733 57,855 (98,646) 97,942 Total assets 700,365 2,432,381 3,050,144 6,182,890 Total goodwill 87,145 222,360 — 309,505 Total deposits 2,444,452 5,588 1,886,965 4,337,005 Consumer Commercial Corporate Services/Other Total Fiscal Year Ended September 30, 2018 Net interest income $ 26,111 $ 34,294 $ 70,144 $ 130,549 Provision for loan losses 22,202 1,968 5,262 29,432 Noninterest income (expense) 176,257 11,955 (3,687) 184,525 Noninterest expense 97,288 36,422 94,522 228,232 Income (loss) before income tax expense (benefit) 82,878 7,859 (33,327) 57,410 Total assets 344,919 1,942,283 3,547,865 5,835,067 Total goodwill 87,145 216,125 — 303,270 Total deposits 2,419,773 4,939 2,006,275 4,430,987

PARENT COMPANY FINANCIAL STAT_2

PARENT COMPANY FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Sep. 30, 2020
Condensed Financial Information Disclosure [Abstract]
Condensed Statements of Financial Condition	CONDENSED STATEMENTS OF FINANCIAL CONDITION September 30, 2020 2019 (Dollars in Thousands) ASSETS Cash and cash equivalents $ 4,783 $ 8,111 Investment securities held to maturity, at cost 1,208 411 Investment in subsidiaries 933,431 933,196 Other assets 3,308 159 Total assets $ 942,730 $ 941,877 LIABILITIES AND STOCKHOLDERS' EQUITY LIABILITIES Long-term borrowings $ 87,468 $ 87,305 Other liabilities 7,954 10,614 Total liabilities $ 95,422 $ 97,919 STOCKHOLDERS' EQUITY Common stock $ 344 $ 378 Additional paid-in capital 594,569 580,826 Retained earnings 234,927 252,813 Accumulated other comprehensive income (loss) 17,542 6,339 Treasury stock, at cost (3,677) (445) Total equity attributable to parent 843,705 839,911 Noncontrolling interest 3,603 4,047 Total stockholders' equity 847,308 843,958 Total liabilities and stockholders' equity $ 942,730 $ 941,877
Condensed Statements of Operations	CONDENSED STATEMENTS OF OPERATIONS Fiscal Years Ended September 30, 2020 2019 2018 (Dollars in Thousands) Interest expense $ 5,168 $ 5,296 $ 5,061 Other expense 1,256 1,044 663 Total expense 6,424 6,340 5,724 Loss before income taxes and equity in undistributed net income of subsidiaries (6,424) (6,340) (5,724) Income tax (benefit) (3,638) (1,374) (1,504) Loss before equity in undistributed net income of subsidiaries (2,786) (4,966) (4,220) Equity in undistributed net income of subsidiaries 107,476 101,970 55,840 Other income 30 — — Total Income 107,506 101,970 55,840 Net income attributable to parent $ 104,720 $ 97,004 $ 51,620
Condensed Statements of Cash Flows	CONDENSED STATEMENTS OF CASH FLOWS For the Fiscal Years Ended September 30, 2020 2019 2018 (Dollars in Thousands) CASH FLOWS FROM OPERATING ACTIVITIES Net income attributable to parent $ 104,720 $ 97,004 $ 51,620 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation, amortization and accretion, net 163 153 143 Equity in undistributed net income of subsidiaries (107,476) (101,970) (55,840) Stock compensation 10,221 12,942 11,123 Net change: Other assets (3,149) (35) 232 Accrued expenses and other liabilities (2,660) (6,468) (860) Cash dividend received 118,000 33,980 45,315 Net cash provided by operating activities 119,819 35,606 51,733 CASH FLOWS FROM INVESTING ACTIVITIES Held to maturity: Proceeds from maturities and principal repayments — — 8 Capital contributions to subsidiaries — — (20,322) Alternative Investments (797) — — Net cash (used in) investing activities (797) — (20,314) CASH FLOWS FROM FINANCING ACTIVITIES Cash dividends paid (7,100) (7,760) (5,736) Payment: Short-term borrowings — — (11,642) Long-term borrowings — — (258) Purchase of shares by ESOP 3,220 2,011 1,606 Proceeds/(payment): Exercise of stock options & issuance of common stock 266 44 148 Issuance of restricted stock 2 3 4 Issuance of commons shares due to acquisitions — — 295,767 Cash acquired due to acquisitions — — 697 Net increase in investment in subsidiaries — (90) (295,767) Shares repurchased for tax withholdings on stock compensation (118,738) (49,912) (2,598) Net cash provided by (used in) financing activities (122,350) (55,704) (17,779) Net change in cash and cash equivalents $ (3,328) $ (20,098) $ 13,640 CASH AND CASH EQUIVALENTS Beginning of fiscal year 8,111 28,209 14,569 End of fiscal year $ 4,783 $ 8,111 $ 28,209

SELECTED QUARTERLY FINANCIAL _2

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)	12 Months Ended
	Sep. 30, 2020
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Financial Data	QUARTER ENDED (Dollars in Thousands, Except Per Share Data) December 31 March 31 June 30 September 30 Fiscal Year 2020 Interest and dividend income $ 77,625 $ 79,403 $ 67,406 $ 68,407 Interest expense 12,974 11,666 5,269 3,894 Net interest income 64,651 67,737 62,137 64,513 Provision for loan and lease losses 3,407 37,296 15,093 8,980 Noninterest income 37,483 120,513 41,048 40,750 Net income attributable to parent 21,068 52,304 18,190 13,158 Earnings per common share Basic $ 0.56 $ 1.45 $ 0.53 $ 0.38 Diluted 0.56 1.45 0.53 0.38 Dividend declared per share 0.05 0.05 0.05 0.05 Fiscal Year 2019 Interest and dividend income $ 74,976 $ 88,294 $ 81,632 $ 80,828 Interest expense 14,704 16,944 14,664 15,211 Net interest income 60,272 71,350 66,968 65,617 Provision for loan and lease losses 9,099 33,318 9,112 4,121 Noninterest income 37,751 105,025 43,790 35,980 Net income attributable to parent 15,398 32,120 29,291 20,195 Earnings per common share Basic $ 0.39 $ 0.81 $ 0.75 $ 0.53 Diluted 0.39 0.81 0.75 0.53 Dividend declared per share 0.05 0.05 0.05 0.05 Fiscal Year 2018 Interest and dividend income $ 30,857 $ 33,371 $ 34,104 $ 60,202 Interest expense 4,661 5,966 5,693 11,665 Net interest income 26,196 27,405 28,411 48,537 Provision (recovery) for loan losses 1,068 18,343 5,315 4,706 Noninterest income 29,268 97,419 33,225 24,613 Net income attributable to parent 4,670 31,436 6,792 8,722 Earnings per common share Basic $ 0.15 $ 1.07 $ 0.22 $ 0.24 Diluted 0.15 1.06 0.22 0.24 Dividend declared per share 0.04 0.04 0.04 0.05

FAIR VALUES OF FINANCIAL INST_2

FAIR VALUES OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Sep. 30, 2020
Fair Value Disclosures [Abstract]
Summary of Fair Values of Securities Available for Sale and Held to Maturity	The following table summarizes the fair values of debt securities available for sale and equity securities as they are measured at fair value on a recurring basis. Fair Value At September 30, 2020 (Dollars in Thousands) Total Level 1 Level 2 Level 3 Debt securities AFS SBA securities $ 164,955 $ — $ 164,955 $ — Obligations of states and political subdivisions 841 — 841 — Non-bank qualified obligations of states and political subdivisions 323,774 — 323,774 — Asset-backed securities 324,925 — 324,925 — Mortgage-backed securities 453,607 — 453,607 — Total debt securities AFS $ 1,268,102 $ — $ 1,268,102 $ — Common equities and mutual funds (1) $ 2,969 $ 2,969 $ — $ — Non-marketable equity securities (2) $ 2,784 $ — $ — $ — (1) Equity securities at fair value are included within other assets on the consolidated statement of financial condition at September 30, 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 September 30, 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.
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 Consolidated Statements of Financial Condition on a non-recurring basis: Fair Value At September 30, 2020 (Dollars in Thousands) Total Level 1 Level 2 Level 3 Impaired loans and leases, net Commercial finance $ 9,240 $ — $ — $ 9,240 Total National Lending 9,240 — — 9,240 Commercial real estate and operating 20 — — 20 Total Community Banking 20 — — 20 Total impaired loans and leases, net 9,260 — — 9,260 Foreclosed assets, net 9,957 — — 9,957 Total $ 19,217 $ — $ — $ 19,217 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 Fair Value at Valuation Unobservable Input Range of Inputs Impaired loans and leases, net $ 9,260 8,707 Market approach Appraised values (1) 4% - 10% Foreclosed assets, net $ 9,957 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 estimated selling costs and other inputs in a range of 4% to 30%.
Carrying Amount and Estimated Fair Value of Financial Instruments	The following presents the carrying amount and estimated fair value of the financial instruments held by the Company: September 30, 2020 (Dollars in Thousands) Carrying Estimated Level 1 Level 2 Level 3 Financial assets Cash and cash equivalents $ 427,367 $ 427,367 $ 427,367 $ — $ — Debt securities available for sale 1,268,102 1,268,102 — 1,268,102 — Debt securities held to maturity 92,610 93,745 — 93,745 — Common equities and mutual funds (1) 2,969 2,969 2,969 — — Non-marketable equity securities (1)(2) 14,784 14,784 — 12,000 — Loans held for sale 183,577 183,577 — 183,577 — Loans and leases receivable 3,314,140 3,307,037 — — 3,307,037 Federal Reserve Bank and Federal Home Loan Bank stocks 27,138 27,138 — 27,138 — Accrued interest receivable 16,628 16,628 16,628 — — Financial liabilities Deposits 4,979,200 4,980,073 4,705,028 275,045 — Overnight federal funds purchased — — — — — Federal Home Loan Bank advances — — — — — Other short- and long-term borrowings 98,224 100,185 — 100,185 — Accrued interest payable 1,923 1,923 1,923 — — (1) Equity securities at fair value are included within other assets on the consolidated statement of financial condition at September 30, 2020 and 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 Estimated 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 September 30, 2020 and 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 ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details)	12 Months Ended
	Sep. 30, 2020USD ($)segmentjoint_venture	Sep. 30, 2019USD ($)segment	Sep. 30, 2018USD ($)	Oct. 01, 2019USD ($)	Oct. 01, 2018USD ($)	Sep. 30, 2017USD ($)
NATURE OF BUSINESS AND INDUSTRY SEGMENT INFORMATION [Abstract]
Number of reporting segments | segment	3	3
CASH AND CASH EQUIVALENTS AND FEDERAL FUNDS SOLD [Abstract]
Terms of FHLB advances	90 days
Reserve balances in cash or on deposit with FRB (Federal Reserve Bank)	$ 0	$ 33,900,000
Investment Holdings [Line Items]
Number of joint venture LLC's | joint_venture	5
Joint venture ownership interest in each of the joint ventures (as a percentage)	80.00%
Federal funds sold	$ 0
Impairment	0	0	$ 0
Total stockholders' equity	847,308,000	843,958,000	747,726,000			$ 434,496,000
Loans outstanding with individuals	0	5,100,000
Operating lease, right-of-use asset	25,800,000
Operating lease liability	27,073,000
SECURITIES [Abstract]
Other-than-temporary impairment recorded	0	0	0
Equity Investments
Impairment loss	1,300,000
Net income before noncontrolling interest	109,344,000	101,316,000	52,293,000
Transfers
Aggregate unpaid balance of loans serviced for others	232,300,000	175,500,000
Equity Method Investment, Nonconsolidated Investee
Equity Investments
Net income before noncontrolling interest	2,600,000
FRB
Investment Holdings [Line Items]
Interest bearing deposits	362,000,000
FHLB
Investment Holdings [Line Items]
Interest bearing deposits	$ 2,000,000
Minimum
Equity Investments
Equity method investment, ownership percentage	5.00%
ALLOWANCE FOR LOAN LOSSES [Abstract]
Look back period	3 years
Maximum
Equity Investments
Equity method investment, ownership percentage	25.00%
ALLOWANCE FOR LOAN LOSSES [Abstract]
Look back period	7 years
Accounting Standards Update 2016-02
Investment Holdings [Line Items]
Operating lease, right-of-use asset				$ 27,400,000
Operating lease liability				$ 28,600,000
Accounting Standards Update 2014-09 | Adjustment
Investment Holdings [Line Items]
Total stockholders' equity			1,502,000
Other Assets
Equity Investments
Equity method investments	$ 11,000,000
Other Assets | Accounting Standards Update 2016-01
Equity Investments
Alternative Investment	12,000,000
Fair Value Measured at Net Asset Value Per Share | Other Assets
Equity Investments
Equity method investments	2,800,000
Retained Earnings
Investment Holdings [Line Items]
Total stockholders' equity	234,927,000	252,813,000	213,048,000			$ 167,164,000
Equity Investments
Net income before noncontrolling interest	$ 104,720,000	$ 97,004,000	51,620,000
Retained Earnings | Accounting Standards Update 2016-01 | Adjustment
Investment Holdings [Line Items]
Total stockholders' equity			475,000
Retained Earnings | Accounting Standards Update 2014-09 | Adjustment
Investment Holdings [Line Items]
Total stockholders' equity			$ 1,502,000		$ 1,500,000
First Midwest Financial Capital Trust I
Investment Holdings [Line Items]
Percentage of interest in subsidiary	100.00%
Buildings
Property, Plant and Equipment [Line Items]
Premises, furniture and equipment, estimated useful lives	39 years
Leasehold Improvements | Minimum
Property, Plant and Equipment [Line Items]
Premises, furniture and equipment, estimated useful lives	2 years
Leasehold Improvements | Maximum
Property, Plant and Equipment [Line Items]
Premises, furniture and equipment, estimated useful lives	15 years

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - ASU Adoptions (Details) - USD ($) $ in Thousands	Oct. 01, 2020	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Loans and Leases Receivable Disclosure [Line Items]
Total loans and leases		$ 3,322,765	$ 3,658,847
Allowance for loan and lease losses		56,188	29,149	$ 13,040	$ 7,534
Retained earnings		$ 234,927	$ 252,813
Minimum | Accounting Standards Update 2016-13 | Subsequent Event | Forecast
Loans and Leases Receivable Disclosure [Line Items]
Allowance for loan and lease losses	$ 12,000
Liability for off-balance sheet credit exposures	800
Minimum | Adjustment | Accounting Standards Update 2016-13 | Subsequent Event | Forecast
Loans and Leases Receivable Disclosure [Line Items]
Retained earnings	(10,000)
Maximum | Accounting Standards Update 2016-13 | Subsequent Event | Forecast
Loans and Leases Receivable Disclosure [Line Items]
Allowance for loan and lease losses	13,000
Liability for off-balance sheet credit exposures	900
Maximum | Adjustment | Accounting Standards Update 2016-13 | Subsequent Event | Forecast
Loans and Leases Receivable Disclosure [Line Items]
Retained earnings	$ (11,000)

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Assets of VIE's (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Variable Interest Entity [Line Items]
Cash and cash equivalents	$ 427,367	$ 126,545
Total loans and leases	3,322,765	3,658,847
Allowance for loan and lease losses	(56,188)	(29,149)	$ (13,040)	$ (7,534)
Accrued interest receivable	16,628	20,400
Rental equipment, net	205,964	208,537
Foreclosed real estate and repossessed assets, net	9,957	29,494
Other assets	82,983	54,832
Total assets	6,092,074	6,182,890	$ 5,835,067
Accrued expenses and other liabilities	165,419	130,656
Noncontrolling interest	3,603	4,047
Net assets less noncontrolling interest	843,705	$ 839,911
Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Cash and cash equivalents	1,480
Total loans and leases	124,869
Allowance for loan and lease losses	(557)
Accrued interest receivable	724
Rental equipment, net	0
Foreclosed real estate and repossessed assets, net	952
Other assets	4,006
Total assets	131,474
Accrued expenses and other liabilities	2,132
Noncontrolling interest	3,603
Net assets less noncontrolling interest	$ 125,739

SIGNIFICANT EVENTS - Narrative

SIGNIFICANT EVENTS - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Business Acquisition [Line Items]
Provision for loan and lease losses	$ 8,980	$ 15,093	$ 37,296	$ 3,407	$ 4,121	$ 9,112	$ 33,318	$ 9,099	$ 4,706	$ 5,315	$ 18,343	$ 1,068	$ 64,776	$ 55,650	$ 29,432
Covid-19 Pandemic
Business Acquisition [Line Items]
Loans and lease receivables deferred income	170,000												170,000
Current	$ 23,300												23,300
Provision for loan and lease losses													$ 26,400

SIGNIFICANT EVENTS - Active COV

SIGNIFICANT EVENTS - Active COVID-19 Related Modifications (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Loss Contingencies [Line Items]
Total loans and leases	$ 3,322,765	$ 3,658,847
Rental equipment, net	205,964	208,537
Total assets	6,092,074	$ 6,182,890	$ 5,835,067
COVID-19 Related Payment Deferrals
Loss Contingencies [Line Items]
Total loans and leases	170,048
Rental equipment, net	0
Total assets	170,048
Other COVID-19 Related Modifications
Loss Contingencies [Line Items]
Total loans and leases	23,280
Rental equipment, net	0
Total assets	23,280
National Lending | COVID-19 Related Payment Deferrals
Loss Contingencies [Line Items]
Total loans and leases	49,353
National Lending | Other COVID-19 Related Modifications
Loss Contingencies [Line Items]
Total loans and leases	23,280
National Lending | Term Lending | COVID-19 Related Payment Deferrals
Loss Contingencies [Line Items]
Total loans and leases	26,559
National Lending | Term Lending | Other COVID-19 Related Modifications
Loss Contingencies [Line Items]
Total loans and leases	0
National Lending | Asset Based Lending | COVID-19 Related Payment Deferrals
Loss Contingencies [Line Items]
Total loans and leases	3,078
National Lending | Asset Based Lending | Other COVID-19 Related Modifications
Loss Contingencies [Line Items]
Total loans and leases	4,846
National Lending | Factoring | COVID-19 Related Payment Deferrals
Loss Contingencies [Line Items]
Total loans and leases	0
National Lending | Factoring | Other COVID-19 Related Modifications
Loss Contingencies [Line Items]
Total loans and leases	18,434
National Lending | Lease Financing | COVID-19 Related Payment Deferrals
Loss Contingencies [Line Items]
Total loans and leases	5,896
National Lending | Lease Financing | Other COVID-19 Related Modifications
Loss Contingencies [Line Items]
Total loans and leases	0
National Lending | Premium Finance | COVID-19 Related Payment Deferrals
Loss Contingencies [Line Items]
Total loans and leases	230
National Lending | Premium Finance | Other COVID-19 Related Modifications
Loss Contingencies [Line Items]
Total loans and leases	0
National Lending | SBA/USDA | COVID-19 Related Payment Deferrals
Loss Contingencies [Line Items]
Total loans and leases	7,724
National Lending | SBA/USDA | Other COVID-19 Related Modifications
Loss Contingencies [Line Items]
Total loans and leases	0
National Lending | Other Commercial Finance | COVID-19 Related Payment Deferrals
Loss Contingencies [Line Items]
Total loans and leases	69
National Lending | Other Commercial Finance | Other COVID-19 Related Modifications
Loss Contingencies [Line Items]
Total loans and leases	0
National Lending | Commercial Operating | COVID-19 Related Payment Deferrals
Loss Contingencies [Line Items]
Total loans and leases	43,556
National Lending | Commercial Operating | Other COVID-19 Related Modifications
Loss Contingencies [Line Items]
Total loans and leases	23,280
National Lending | Consumer Credit Products | COVID-19 Related Payment Deferrals
Loss Contingencies [Line Items]
Total loans and leases	1,574
National Lending | Consumer Credit Products | Other COVID-19 Related Modifications
Loss Contingencies [Line Items]
Total loans and leases	0
National Lending | Other Consumer Finance | COVID-19 Related Payment Deferrals
Loss Contingencies [Line Items]
Total loans and leases	4,223
National Lending | Other Consumer Finance | Other COVID-19 Related Modifications
Loss Contingencies [Line Items]
Total loans and leases	0
National Lending | Consumer | COVID-19 Related Payment Deferrals
Loss Contingencies [Line Items]
Total loans and leases	5,797
National Lending | Consumer | Other COVID-19 Related Modifications
Loss Contingencies [Line Items]
Total loans and leases	0
Community Banking | COVID-19 Related Payment Deferrals
Loss Contingencies [Line Items]
Total loans and leases	120,695
Community Banking | Other COVID-19 Related Modifications
Loss Contingencies [Line Items]
Total loans and leases	0
Community Banking | Commercial and Multi-Family Real Estate | COVID-19 Related Payment Deferrals
Loss Contingencies [Line Items]
Total loans and leases	120,695
Community Banking | Commercial and Multi-Family Real Estate | Other COVID-19 Related Modifications
Loss Contingencies [Line Items]
Total loans and leases	0
Community Banking | 1-4 Family Real Estate | COVID-19 Related Payment Deferrals
Loss Contingencies [Line Items]
Total loans and leases	0
Community Banking | 1-4 Family Real Estate | Other COVID-19 Related Modifications
Loss Contingencies [Line Items]
Total loans and leases	$ 0

DIVESTITURES - Summarized Divis

DIVESTITURES - Summarized Division Results (Details) - USD ($) $ in Thousands	Feb. 29, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018	Sep. 17, 2020	Aug. 04, 2020
Balance Sheet Disclosures [Abstract]
Gain on sale														$ 19,275	$ 0	$ 0
Income Statement Disclosures [Abstract]
Net interest income - Retained		$ 64,513	$ 62,137	$ 67,737	$ 64,651	$ 65,617	$ 66,968	$ 71,350	$ 60,272	$ 48,537	$ 28,411	$ 27,405	$ 26,196	259,038	264,207	130,549
Provision for loan and lease losses		8,980	15,093	37,296	3,407	4,121	9,112	33,318	9,099	4,706	5,315	18,343	1,068	64,776	55,650	29,432
Noninterest income (expense)		40,750	$ 41,048	$ 120,513	$ 37,483	$ 35,980	$ 43,790	$ 105,025	$ 37,751	$ 24,613	$ 33,225	$ 97,419	$ 29,268	239,794	222,545	184,525
Noninterest expense														319,051	333,160	228,232
Income (loss) before income tax expense (benefit)														115,005	$ 97,942	$ 57,410
Community Bank
Balance Sheet Disclosures [Abstract]
Total assets																	$ 76,400	$ 58,600
Community Bank | Discontinued Operations
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
Other liabilities	1,720
Total liabilities	292,213
Net assets	(14,930)
Purchase price	4,345
Gain on sale	$ 19,275
Community Bank | Discontinued Operations | Community Bank
Income Statement Disclosures [Abstract]
Net interest income - Sold		0												2,512
Net interest income - Retained		9,045												34,393
Net interest income, Sold and Retained, Amount		9,045												36,905
Provision for loan and lease losses - Sold		(2,470)												(4,711)
Provision for loan and lease losses		4,370												18,891
Provision for loan and lease losses, Sold and Retained, Amount		1,900												14,180
Noninterest income - Sold		0												19,694
Noninterest income (expense)		5												(3,468)
Noninterest expense, Sold and Retained, Amount		5												16,226
Noninterest expense - Sold		327												5,282
Noninterest expense		2,646												7,759
Noninterest expense, Sold and Retained, Amount		2,973												13,041
Income before income tax expense - Sold		2,143												21,635
Income (loss) before income tax expense (benefit)		2,034												4,275
Income before income tax expense, Sold and Retained, Amount		$ 4,177												$ 25,910

DIVESTITURES - Narrative (Detai

DIVESTITURES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 17, 2020	Aug. 04, 2020	Sep. 30, 2019
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Loans classified as held for sale	$ 183,577			$ 148,777
Community Bank
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on sale (before tax) recognized within noninterest income	19,300
Legal expenses	600
IT expenses	200
Consulting expenses	800
Nonrecurring compensation expenses	300
Servicing fee expense	3,500
Total assets		$ 76,400	$ 58,600
Loans classified as held for sale	$ 130,100

SECURITIES - Narrative (Details

SECURITIES - Narrative (Details) - USD ($)	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Debt Securities, Available-for-sale [Line Items]
Securities pledged as collateral for public funds on deposit	$ 0	$ 21,900,000
Securities pledged as collateral for individual, trust, and estate deposits	0	4,800,000
Equity securities without readily determinable fair value, amount	11,000,000	6,500,000
Federal Reserve Bank and Federal Home Loan Bank stocks, at cost	7,500,000	30,900,000
Pledged securities against specific FHLB advances, fair value	673,800,000	812,200,000
Loans pledged as collateral	333,800,000	928,800,000
Federal reserve bank stock	19,700,000
Asset Pledged as Collateral
Debt Securities, Available-for-sale [Line Items]
Investments	359,700,000
Federal Home Loan Bank
Debt Securities, Available-for-sale [Line Items]
Interest and dividend income from FLHB	800,000	$ 1,000,000	$ 1,100,000
Federal Reserve Bank
Debt Securities, Available-for-sale [Line Items]
Interest and dividend income from FLHB	$ 300,000

SECURITIES - Schedule of Securi

SECURITIES - Schedule of Securities Available (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019
Available For Sale
Amortized Cost	$ 1,244,384	$ 1,263,888
Gross Unrealized Gains	30,967	14,694
Gross Unrealized (Losses)	(7,249)	(6,089)
Fair Value	1,268,102	1,272,493
Available-for-sale securities in a continuous unrealized loss position [Abstract]
Fair Value, Less than 12 months	283,334	236,477
Unrealized (Losses), Less than 12 months	(2,036)	(2,001)
Fair Value, 12 Months or Longer	191,664	238,321
Unrealized (Losses), 12 Months or Longer	(5,213)	(4,088)
Fair Value, Total	474,998	474,798
Unrealized (Losses), Total	(7,249)	(6,089)
Amortized Cost
Due in one year or less	1,385	0
Due after one year through five years	20,805	16,749
Due after five years through ten years	32,441	50,263
Due after ten years	749,874	818,206
Total Amortized Cost	804,505	885,218
Mortgage-backed securities	439,879	378,670
Total securities AFS, at fair value	1,244,384	1,263,888
Fair Value
Due in one year or less	1,398	0
Due after one year through five years	21,769	17,143
Due after five years through ten years	34,025	51,840
Due after ten years	757,303	820,964
Total Fair Value	814,495	889,947
Mortgage-backed securities	453,607	382,546
Fair Value	1,268,102	1,272,493
Held To Maturity
Amortized Cost	92,610	134,764
Gross Unrealized Gains	1,164	122
Gross Unrealized (Losses)	(29)	(1,416)
Fair Value	93,745	133,470
Held-to-maturity securities in a continuous unrealized loss position [Abstract]
LESS THAN 12 MONTHS, Fair Value	7,397	7,438
OVER 12 MONTHS, Fair Value	3,637	111,171
TOTAL, Fair Value	11,034	118,609
LESS THAN 12 MONTHS, Unrealized (Losses)	(9)	(6)
OVER 12 MONTHS, Unrealized (Losses)	(20)	(1,410)
TOTAL, Unrealized (Losses)	(29)	(1,416)
AMORTIZED COST [Abstract]
Due after ten years	87,183	127,582
Total Amortized Cost	87,183	127,582
Mortgage-backed securities	5,427	7,182
Total securities HTM, at cost	92,610	134,764
FAIR VALUE [Abstract]
Due after ten years	88,194	126,287
Total Fair Value	88,194	126,287
Mortgage-backed securities	5,551	7,183
Total securities HTM, at cost	93,745	133,470
SBA securities
Available For Sale
Amortized Cost	159,722	182,327
Gross Unrealized Gains	5,391	3,655
Gross Unrealized (Losses)	(158)	0
Fair Value	164,955	185,982
Available-for-sale securities in a continuous unrealized loss position [Abstract]
Fair Value, Less than 12 months	32,257	10,262
Unrealized (Losses), Less than 12 months	(102)	0
Fair Value, 12 Months or Longer	9,875	0
Unrealized (Losses), 12 Months or Longer	(56)	0
Fair Value, Total	42,132	10,262
Unrealized (Losses), Total	(158)	0
Amortized Cost
Total securities AFS, at fair value	159,722	182,327
Fair Value
Fair Value	164,955	185,982
Obligation of states and political subdivisions
Available For Sale
Amortized Cost	825	858
Gross Unrealized Gains	16	16
Gross Unrealized (Losses)	0	0
Fair Value	841	874
Amortized Cost
Total securities AFS, at fair value	825	858
Fair Value
Fair Value	841	874
Non-bank qualified obligations of states and political subdivisions
Available For Sale
Amortized Cost	314,819	396,430
Gross Unrealized Gains	8,978	5,030
Gross Unrealized (Losses)	(23)	(903)
Fair Value	323,774	400,557
Available-for-sale securities in a continuous unrealized loss position [Abstract]
Fair Value, Less than 12 months	6,265	66,326
Unrealized (Losses), Less than 12 months	(6)	(177)
Fair Value, 12 Months or Longer	3,103	55,428
Unrealized (Losses), 12 Months or Longer	(17)	(726)
Fair Value, Total	9,368	121,754
Unrealized (Losses), Total	(23)	(903)
Amortized Cost
Total securities AFS, at fair value	314,819	396,430
Fair Value
Fair Value	323,774	400,557
Held To Maturity
Amortized Cost	87,183	127,582
Gross Unrealized Gains	1,040	108
Gross Unrealized (Losses)	(29)	(1,403)
Fair Value	88,194	126,287
Held-to-maturity securities in a continuous unrealized loss position [Abstract]
LESS THAN 12 MONTHS, Fair Value	7,397	5,967
OVER 12 MONTHS, Fair Value	3,637	109,368
TOTAL, Fair Value	11,034	115,335
LESS THAN 12 MONTHS, Unrealized (Losses)	(9)	(6)
OVER 12 MONTHS, Unrealized (Losses)	(20)	(1,397)
TOTAL, Unrealized (Losses)	(29)	(1,403)
AMORTIZED COST [Abstract]
Total securities HTM, at cost	87,183	127,582
FAIR VALUE [Abstract]
Total securities HTM, at cost	88,194	126,287
Asset-backed securities
Available For Sale
Amortized Cost	329,139	305,603
Gross Unrealized Gains	2,015	262
Gross Unrealized (Losses)	(6,229)	(3,331)
Fair Value	324,925	302,534
Available-for-sale securities in a continuous unrealized loss position [Abstract]
Fair Value, Less than 12 months	106,474	158,176
Unrealized (Losses), Less than 12 months	(1,089)	(1,823)
Fair Value, 12 Months or Longer	178,686	93,259
Unrealized (Losses), 12 Months or Longer	(5,140)	(1,508)
Fair Value, Total	285,160	251,435
Unrealized (Losses), Total	(6,229)	(3,331)
Amortized Cost
Total securities AFS, at fair value	329,139	305,603
Fair Value
Fair Value	324,925	302,534
Mortgage-backed securities
Available For Sale
Amortized Cost	439,879	378,670
Gross Unrealized Gains	14,567	5,731
Gross Unrealized (Losses)	(839)	(1,855)
Fair Value	453,607	382,546
Available-for-sale securities in a continuous unrealized loss position [Abstract]
Fair Value, Less than 12 months	138,338	1,713
Unrealized (Losses), Less than 12 months	(839)	(1)
Fair Value, 12 Months or Longer	0	89,634
Unrealized (Losses), 12 Months or Longer	0	(1,854)
Fair Value, Total	138,338	91,347
Unrealized (Losses), Total	(839)	(1,855)
Amortized Cost
Total securities AFS, at fair value	439,879	378,670
Fair Value
Fair Value	453,607	382,546
Held To Maturity
Amortized Cost	5,427	7,182
Gross Unrealized Gains	124	14
Gross Unrealized (Losses)	0	(13)
Fair Value	5,551	7,183
Held-to-maturity securities in a continuous unrealized loss position [Abstract]
LESS THAN 12 MONTHS, Fair Value		1,471
OVER 12 MONTHS, Fair Value		1,803
TOTAL, Fair Value		3,274
LESS THAN 12 MONTHS, Unrealized (Losses)		0
OVER 12 MONTHS, Unrealized (Losses)		(13)
TOTAL, Unrealized (Losses)		(13)
AMORTIZED COST [Abstract]
Total securities HTM, at cost	5,427	7,182
FAIR VALUE [Abstract]
Total securities HTM, at cost	$ 5,551	$ 7,183

SECURITIES - Activities Related

SECURITIES - Activities Related to Sale (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Available For Sale
Proceeds from sales	$ 4,904	$ 755,616	$ 596,758
Gross gains on sales	51	6,006	2,551
Gross losses on sales	0	5,277	10,728
Net gain (loss) on securities AFS	$ 51	$ 729	$ (8,177)

LOANS AND LEASES, NET - Summary

LOANS AND LEASES, NET - Summary of Loans (Details) $ in Thousands	Sep. 30, 2020USD ($)loan	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Aug. 01, 2018USD ($)	Sep. 30, 2017USD ($)
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	$ 3,314,140	$ 3,651,413
Net deferred loan origination fees	8,625	7,434
Total gross loans and leases	3,322,765	3,658,847
Allowance for loan and lease losses	(56,188)	(29,149)	$ (13,040)		$ (7,534)
Total loans and leases, net	$ 3,266,577	3,629,698
Number of PPP loans outstanding | loan	689
National Lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	$ 2,828,576	2,449,592
Allowance for loan and lease losses	(33,880)	(21,021)	(4,972)
National Lending | Term Lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	805,323	641,742
Allowance for loan and lease losses	(15,211)	(5,533)	(89)
National Lending | Asset Based Lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	182,419	250,465
Allowance for loan and lease losses	(1,406)	(2,437)	(47)
National Lending | Factoring
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	281,173	296,507
Allowance for loan and lease losses	(3,027)	(3,261)	(64)
National Lending | Lease Financing
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	281,084	177,915
Allowance for loan and lease losses	(7,023)	(1,275)	(31)
National Lending | Premium Finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	337,940	361,105
Allowance for loan and lease losses	(2,129)	(1,024)	(1,031)
National Lending | SBA/USDA
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	318,387	88,831
Allowance for loan and lease losses	(940)	(383)	(13)
National Lending | SBA/USDA | Covid-19 Pandemic
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	219,000
National Lending | Other Commercial Finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	101,658	99,665
Allowance for loan and lease losses	(182)	(683)	(28)
National Lending | Commercial Operating
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	2,307,984	1,916,230
Allowance for loan and lease losses	(29,918)	(14,596)	(1,302)
National Lending | Consumer Credit Products
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	89,809	106,794
Allowance for loan and lease losses	(845)	(1,044)	(785)
National Lending | Other Consumer Finance
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	134,342	161,404
Allowance for loan and lease losses	(2,821)	(5,118)	(2,820)
National Lending | Consumer
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	224,151	268,198
Allowance for loan and lease losses	(3,666)	(6,162)	(3,605)
National Lending | Tax Services
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	3,066	2,240
Allowance for loan and lease losses	(2)	0	0
National Lending | Warehouse Agreement Borrowings
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	293,375	262,924
Allowance for loan and lease losses	(294)	(263)	(65)
Community Banking
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	485,564	1,201,821
Allowance for loan and lease losses	(22,308)	(8,128)	(8,068)
Community Banking | Commercial and Multi-Family Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	457,371	883,932
Allowance for loan and lease losses	(21,867)	(6,208)	(6,220)
Community Banking | 1-4 Family Real Estate
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	16,486	259,425
Allowance for loan and lease losses	(298)	(1,053)	(632)
Community Banking | Agriculture Loans
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	11,707	58,464
Allowance for loan and lease losses	(143)	$ (867)	$ (1,216)
Crestmark Bancorp, Inc.
Accounts, Notes, Loans and Financing Receivable [Line Items]
Receivables acquired	149,100
Credit discounts	2,800			$ 12,300
Interest rate mark discounts	$ 2,300			6,000
Gross contractual amount				$ 1,060,000

LOANS AND LEASES, NET - Schedul

LOANS AND LEASES, NET - Schedule of Loans Purchased and Sold, by Portfolio Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Loans held for sale:
Total loans held for sale	$ 151,435	$ 262,622	$ 165,670
Loans held for investment:
Total purchases	151,435	278,065
Loans held for sale:
Total loans held for sale	319,123	125,357	$ 17,621
Loans held for investment:
Total sales	600,795	134,140
National Lending
Loans held for sale:
Total loans held for sale	0	15,443
Loans held for investment:
Total purchases	132,530	235,918
Loans held for sale:
Total loans held for sale	183,508	121,071
Community Banking
Loans held for investment:
Total purchases	18,905	26,704
Loans held for sale:
Total loans held for sale	407,296	0
Loans held for investment:
Total loans held for investment	$ 9,991	$ 13,069

LOANS AND LEASES, NET - Direct

LOANS AND LEASES, NET - Direct Financing and Sales-type Leases, and Lease Receivable Maturity (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Loans and Leases Receivable Disclosure [Abstract]
Carrying Amount	$ 299,487	$ 191,733
Unguaranteed residual assets	17,203	13,353
Unamortized initial direct costs	2,078	1,790
Unearned income	(35,606)	(27,171)
Total investment in direct financing and sales-type leases	283,162	$ 179,705
Interest income - loans and leases
Interest income on net investments in direct financing and sales-type leases	18,300
Lease income from operating lease payments	44,319
Profit (loss) recorded on commencement date on sales-type leases	2,152
Other	4,357
Total leasing and equipment finance noninterest income	50,828
Total lease income	69,128
Sales-type and Direct Financing Leases, Lease Receivable, Fiscal Year Maturity [Abstract]
2021	107,558
2022	87,775
2023	58,906
2024	33,059
2025	10,097
Thereafter	2,092
Total undiscounted future minimum lease payments receivable for direct financing and sales-type leases	299,487
Third-party residual value guarantees	0
Total carrying amount of direct financing and sales-type leases	$ 299,487

LOANS AND LEASES, NET - Allowan

LOANS AND LEASES, NET - Allowance for Loan Losses and Recorded Investment in Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2020	Sep. 30, 2019
Allowance
Beginning balance	$ 29,149	$ 13,040	$ 7,534
Provision (recovery) for loan losses	64,776	55,650	29,433
Recoveries	4,024	3,313	2,037
Charge-offs	(41,761)	(42,854)	(25,964)
Ending balance	56,188	29,149	13,040
Allowance
Ending balance: individually evaluated for impairment				$ 5,119	$ 1,875
Ending balance: collectively evaluated for impairment				51,069	27,274
Total	29,149	29,149	7,534	56,188	29,149
Loans and Leases
Ending balance: individually evaluated for impairment				51,278	33,639
Ending balance: collectively evaluated for impairment				3,262,862	3,617,774
Total				3,314,140	3,651,413
Total loans and leases				3,314,140	3,651,413
National Lending
Allowance
Beginning balance	21,021	4,972
Provision (recovery) for loan losses	50,596	55,800
Recoveries	4,024	3,063
Charge-offs	(41,761)	(42,814)
Ending balance	33,880	21,021	4,972
Allowance
Ending balance: individually evaluated for impairment				4,978	1,875
Ending balance: collectively evaluated for impairment				28,902	19,146
Total	33,880	21,021	4,972	33,880	21,021
Loans and Leases
Ending balance: individually evaluated for impairment				44,593	30,296
Ending balance: collectively evaluated for impairment				2,783,983	2,419,296
Total				2,828,576	2,449,592
Total loans and leases				2,828,576	2,449,592
National Lending | Term Lending
Allowance
Beginning balance	5,533	89
Provision (recovery) for loan losses	19,796	8,460
Recoveries	340	1,565
Charge-offs	(10,458)	(4,581)
Ending balance	15,211	5,533	89
Allowance
Ending balance: individually evaluated for impairment				3,155	450
Ending balance: collectively evaluated for impairment				12,056	5,083
Total	15,211	89	89	15,211	5,533
Loans and Leases
Ending balance: individually evaluated for impairment				26,085	19,568
Ending balance: collectively evaluated for impairment				779,238	622,174
Total				805,323	641,742
Total loans and leases				805,323	641,742
National Lending | Asset Based Lending
Allowance
Beginning balance	2,437	47
Provision (recovery) for loan losses	(1,036)	2,388
Recoveries	47	39
Charge-offs	(42)	(37)
Ending balance	1,406	2,437	47
Allowance
Ending balance: individually evaluated for impairment				355	0
Ending balance: collectively evaluated for impairment				1,051	2,437
Total	1,406	2,437	47	1,406	2,437
Loans and Leases
Ending balance: individually evaluated for impairment				5,317	378
Ending balance: collectively evaluated for impairment				177,102	250,087
Total				182,419	250,465
Total loans and leases				182,419	250,465
National Lending | Factoring
Allowance
Beginning balance	3,261	64
Provision (recovery) for loan losses	(245)	5,849
Recoveries	926	73
Charge-offs	(915)	(2,725)
Ending balance	3,027	3,261	64
Allowance
Ending balance: individually evaluated for impairment				274	1,262
Ending balance: collectively evaluated for impairment				2,753	1,999
Total	3,027	64	64	3,027	3,261
Loans and Leases
Ending balance: individually evaluated for impairment				5,071	3,824
Ending balance: collectively evaluated for impairment				276,102	292,683
Total				281,173	296,507
Total loans and leases				281,173	296,507
National Lending | Lease Financing
Allowance
Beginning balance	1,275	31
Provision (recovery) for loan losses	6,105	1,824
Recoveries	371	762
Charge-offs	(728)	(1,342)
Ending balance	7,023	1,275	31
Allowance
Ending balance: individually evaluated for impairment				1,194	112
Ending balance: collectively evaluated for impairment				5,829	1,163
Total	1,275	1,275	31	7,023	1,275
Loans and Leases
Ending balance: individually evaluated for impairment				4,697	1,213
Ending balance: collectively evaluated for impairment				276,387	176,702
Total				281,084	177,915
Total loans and leases				281,084	177,915
National Lending | Premium Finance
Allowance
Beginning balance	1,024	1,031
Provision (recovery) for loan losses	2,489	2,361
Recoveries	620	321
Charge-offs	(2,004)	(2,689)
Ending balance	2,129	1,024	1,031
Allowance
Ending balance: individually evaluated for impairment				0	0
Ending balance: collectively evaluated for impairment				2,129	1,024
Total	1,024	1,024	1,031	2,129	1,024
Loans and Leases
Ending balance: individually evaluated for impairment				0	0
Ending balance: collectively evaluated for impairment				337,940	361,105
Total				337,940	361,105
Total loans and leases				337,940	361,105
National Lending | SBA/USDA
Allowance
Beginning balance	383	13
Provision (recovery) for loan losses	2,688	370
Recoveries	0	0
Charge-offs	(2,131)	0
Ending balance	940	383	13
Allowance
Ending balance: individually evaluated for impairment				0	51
Ending balance: collectively evaluated for impairment				940	332
Total	383	383	13	940	383
Loans and Leases
Ending balance: individually evaluated for impairment				1,436	3,841
Ending balance: collectively evaluated for impairment				316,951	84,990
Total				318,387	88,831
Total loans and leases				318,387	88,831
National Lending | SBA/USDA | Covid-19 Pandemic
Loans and Leases
Total loans and leases				219,000
National Lending | Other Commercial Finance
Allowance
Beginning balance	683	28
Provision (recovery) for loan losses	(501)	655
Recoveries	0	0
Charge-offs	0	0
Ending balance	182	683	28
Allowance
Ending balance: individually evaluated for impairment				0	0
Ending balance: collectively evaluated for impairment				182	683
Total	182	28	28	182	683
Loans and Leases
Ending balance: individually evaluated for impairment				0	0
Ending balance: collectively evaluated for impairment				101,658	99,665
Total				101,658	99,665
Total loans and leases				101,658	99,665
National Lending | Commercial Operating
Allowance
Beginning balance	14,596	1,302
Provision (recovery) for loan losses	29,296	21,907
Recoveries	2,304	2,760
Charge-offs	(16,278)	(11,373)
Ending balance	29,918	14,596	1,302
Allowance
Ending balance: individually evaluated for impairment				4,978	1,875
Ending balance: collectively evaluated for impairment				24,940	12,721
Total	29,918	14,596	1,302	29,918	14,596
Loans and Leases
Ending balance: individually evaluated for impairment				42,606	28,824
Ending balance: collectively evaluated for impairment				2,265,378	1,887,406
Total				2,307,984	1,916,230
Total loans and leases				2,307,984	1,916,230
National Lending | Consumer Credit Products
Allowance
Beginning balance	1,044	785
Provision (recovery) for loan losses	(199)	259
Recoveries	0	0
Charge-offs	0	0
Ending balance	845	1,044	785
Allowance
Ending balance: individually evaluated for impairment				0	0
Ending balance: collectively evaluated for impairment				845	1,044
Total	1,044	1,044	785	845	1,044
Loans and Leases
Ending balance: individually evaluated for impairment				0	0
Ending balance: collectively evaluated for impairment				89,809	106,794
Total				89,809	106,794
Total loans and leases				89,809	106,794
National Lending | Other Consumer Finance
Allowance
Beginning balance	5,118	2,820
Provision (recovery) for loan losses	(538)	8,563
Recoveries	890	81
Charge-offs	(2,649)	(6,346)
Ending balance	2,821	5,118	2,820
Allowance
Ending balance: individually evaluated for impairment				0	0
Ending balance: collectively evaluated for impairment				2,821	5,118
Total	2,821	5,118	2,820	2,821	5,118
Loans and Leases
Ending balance: individually evaluated for impairment				1,987	1,472
Ending balance: collectively evaluated for impairment				132,355	159,932
Total				134,342	161,404
Total loans and leases				134,342	161,404
National Lending | Consumer
Allowance
Beginning balance	6,162	3,605
Provision (recovery) for loan losses	(737)	8,822
Recoveries	890	81
Charge-offs	(2,649)	(6,346)
Ending balance	3,666	6,162	3,605
Allowance
Ending balance: individually evaluated for impairment				0	0
Ending balance: collectively evaluated for impairment				3,666	6,162
Total	3,666	3,605	3,605	3,666	6,162
Loans and Leases
Ending balance: individually evaluated for impairment				1,987	1,472
Ending balance: collectively evaluated for impairment				222,164	266,726
Total				224,151	268,198
Total loans and leases				224,151	268,198
National Lending | Tax Services
Allowance
Beginning balance	0	0
Provision (recovery) for loan losses	22,006	24,873
Recoveries	830	222
Charge-offs	(22,834)	(25,095)
Ending balance	2	0	0
Allowance
Ending balance: individually evaluated for impairment				0	0
Ending balance: collectively evaluated for impairment				2	0
Total	0	0	0	2	0
Loans and Leases
Ending balance: individually evaluated for impairment				0	0
Ending balance: collectively evaluated for impairment				3,066	2,240
Total				3,066	2,240
Total loans and leases				3,066	2,240
National Lending | Warehouse Agreement Borrowings
Allowance
Beginning balance	263	65
Provision (recovery) for loan losses	31	198
Recoveries	0	0
Charge-offs	0	0
Ending balance	294	263	65
Allowance
Ending balance: individually evaluated for impairment				0	0
Ending balance: collectively evaluated for impairment				294	263
Total	294	65	65	294	263
Loans and Leases
Ending balance: individually evaluated for impairment				0	0
Ending balance: collectively evaluated for impairment				293,375	262,924
Total				293,375	262,924
Total loans and leases				293,375	262,924
Community Banking
Allowance
Beginning balance	8,128	8,068
Provision (recovery) for loan losses	14,180	(150)
Recoveries	0	250
Charge-offs	0	(40)
Ending balance	22,308	8,128	8,068
Allowance
Ending balance: individually evaluated for impairment				141	0
Ending balance: collectively evaluated for impairment				22,167	8,128
Total	22,308	8,128	8,068	22,308	8,128
Loans and Leases
Ending balance: individually evaluated for impairment				6,685	3,343
Ending balance: collectively evaluated for impairment				478,879	1,198,478
Total				485,564	1,201,821
Total loans and leases				485,564	1,201,821
Community Banking | Commercial and Multi-Family Real Estate
Allowance
Beginning balance	6,208	6,220
Provision (recovery) for loan losses	15,659	(12)
Recoveries	0	0
Charge-offs	0	0
Ending balance	21,867	6,208	6,220
Allowance
Ending balance: individually evaluated for impairment				141	0
Ending balance: collectively evaluated for impairment				21,726	6,208
Total	6,208	6,208	6,220	21,867	6,208
Loans and Leases
Ending balance: individually evaluated for impairment				160	258
Ending balance: collectively evaluated for impairment				457,211	883,674
Total				457,371	883,932
Total loans and leases				457,371	883,932
Community Banking | 1-4 Family Real Estate
Allowance
Beginning balance	1,053	632
Provision (recovery) for loan losses	(755)	461
Recoveries	0	0
Charge-offs	0	(40)
Ending balance	298	1,053	632
Allowance
Ending balance: individually evaluated for impairment				0	0
Ending balance: collectively evaluated for impairment				298	1,053
Total	1,053	1,053	632	298	1,053
Loans and Leases
Ending balance: individually evaluated for impairment				104	100
Ending balance: collectively evaluated for impairment				16,382	259,325
Total				16,486	259,425
Total loans and leases				16,486	259,425
Community Banking | Agriculture Loans
Allowance
Beginning balance	867	1,216
Provision (recovery) for loan losses	(724)	(599)
Recoveries	0	250
Charge-offs	0	0
Ending balance	143	867	1,216
Allowance
Ending balance: individually evaluated for impairment				0	0
Ending balance: collectively evaluated for impairment				143	867
Total	$ 143	$ 867	$ 1,216	143	867
Loans and Leases
Ending balance: individually evaluated for impairment				6,421	2,985
Ending balance: collectively evaluated for impairment				5,286	55,479
Total				11,707	58,464
Total loans and leases				$ 11,707	$ 58,464

LOANS AND LEASES, NET - Asset C

LOANS AND LEASES, NET - Asset Classification of Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	$ 3,314,140	$ 3,651,413
National Lending
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	2,601,359	2,179,154
National Lending | Term Lending
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	805,323	641,742
National Lending | Asset Based Lending
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	182,419	250,465
National Lending | Factoring
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	281,173	296,507
National Lending | Lease Financing
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	281,084	177,915
National Lending | Premium Finance
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	337,940	361,105
National Lending | SBA/USDA
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	318,387	88,831
National Lending | Other Commercial Finance
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	101,658	99,665
National Lending | Commercial Operating
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	2,307,984	1,916,230
National Lending | Warehouse Agreement Borrowings
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	293,375	262,924
National Lending | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	2,348,074	2,005,337
National Lending | Pass | Term Lending
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	725,101	585,382
National Lending | Pass | Asset Based Lending
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	102,013	192,427
National Lending | Pass | Factoring
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	217,245	256,048
National Lending | Pass | Lease Financing
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	264,700	171,785
National Lending | Pass | Premium Finance
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	336,364	361,105
National Lending | Pass | SBA/USDA
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	308,549	76,609
National Lending | Pass | Other Commercial Finance
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	100,727	99,057
National Lending | Pass | Commercial Operating
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	2,054,699	1,742,413
National Lending | Pass | Warehouse Agreement Borrowings
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	293,375	262,924
National Lending | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	155,771	0
National Lending | Watch | Term Lending
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	29,637	0
National Lending | Watch | Asset Based Lending
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	62,512	0
National Lending | Watch | Factoring
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	45,200	0
National Lending | Watch | Lease Financing
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	8,879	0
National Lending | Watch | Premium Finance
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	284	0
National Lending | Watch | SBA/USDA
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	8,328	0
National Lending | Watch | Other Commercial Finance
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	931	0
National Lending | Watch | Commercial Operating
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	155,771	0
National Lending | Watch | Warehouse Agreement Borrowings
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
National Lending | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	53,839	144,993
National Lending | Special Mention | Term Lending
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	24,501	36,792
National Lending | Special Mention | Asset Based Lending
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	12,577	57,660
National Lending | Special Mention | Factoring
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	13,657	36,635
National Lending | Special Mention | Lease Financing
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	2,808	4,917
National Lending | Special Mention | Premium Finance
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	222	0
National Lending | Special Mention | SBA/USDA
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	74	8,381
National Lending | Special Mention | Other Commercial Finance
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	608
National Lending | Special Mention | Commercial Operating
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	53,839	144,993
National Lending | Special Mention | Warehouse Agreement Borrowings
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
National Lending | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	37,922	28,280
National Lending | Substandard | Term Lending
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	21,249	19,024
National Lending | Substandard | Asset Based Lending
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	5,317	378
National Lending | Substandard | Factoring
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	5,071	3,824
National Lending | Substandard | Lease Financing
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	4,148	1,213
National Lending | Substandard | Premium Finance
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	701	0
National Lending | Substandard | SBA/USDA
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	1,436	3,841
National Lending | Substandard | Other Commercial Finance
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
National Lending | Substandard | Commercial Operating
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	37,922	28,280
National Lending | Substandard | Warehouse Agreement Borrowings
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
National Lending | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	5,753	544
National Lending | Doubtful | Term Lending
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	4,835	544
National Lending | Doubtful | Asset Based Lending
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
National Lending | Doubtful | Factoring
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
National Lending | Doubtful | Lease Financing
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	549	0
National Lending | Doubtful | Premium Finance
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	369	0
National Lending | Doubtful | SBA/USDA
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
National Lending | Doubtful | Other Commercial Finance
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
National Lending | Doubtful | Commercial Operating
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	5,753	544
National Lending | Doubtful | Warehouse Agreement Borrowings
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	485,564	1,201,821
Community Banking | Commercial and Multi-Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	457,371	883,932
Community Banking | 1-4 Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	16,486	259,425
Community Banking | Agricultural Operating Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	11,707	58,464
Community Banking | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	353,410	1,172,917
Community Banking | Pass | Commercial and Multi-Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	336,236	875,933
Community Banking | Pass | 1-4 Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	15,648	257,575
Community Banking | Pass | Agricultural Operating Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	1,526	39,409
Community Banking | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	98,336	7,071
Community Banking | Watch | Commercial and Multi-Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	98,295	1,494
Community Banking | Watch | 1-4 Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	41	946
Community Banking | Watch | Agricultural Operating Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	4,631
Community Banking | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	9,588	9,468
Community Banking | Special Mention | Commercial and Multi-Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	4,049	2,884
Community Banking | Special Mention | 1-4 Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	609	708
Community Banking | Special Mention | Agricultural Operating Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	4,930	5,876
Community Banking | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	23,650	12,365
Community Banking | Substandard | Commercial and Multi-Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	18,211	3,621
Community Banking | Substandard | 1-4 Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	188	196
Community Banking | Substandard | Agricultural Operating Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	5,251	8,548
Community Banking | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	580	0
Community Banking | Doubtful | Commercial and Multi-Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	580	0
Community Banking | Doubtful | 1-4 Family Real Estate
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
Community Banking | Doubtful | Agricultural Operating Loans
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	0	0
Total Loans Evaluated For Credit Risk
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	3,086,923	3,380,975
Total Loans Evaluated For Credit Risk | Pass
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	2,701,484	3,178,254
Total Loans Evaluated For Credit Risk | Watch
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	254,107	7,071
Total Loans Evaluated For Credit Risk | Special Mention
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	63,427	154,461
Total Loans Evaluated For Credit Risk | Substandard
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	61,572	40,645
Total Loans Evaluated For Credit Risk | Doubtful
Financing Receivable, Credit Quality Indicator [Line Items]
Total loans and leases	$ 6,333	$ 544

LOANS AND LEASES, NET - Past Du

LOANS AND LEASES, NET - Past Due Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019
Financing Receivable, Past Due [Line Items]
Total gross loans and leases	$ 3,322,765	$ 3,658,847
Accruing and Non-accruing Loans and Leases
Financing Receivable, Past Due [Line Items]
Total Past Due	52,300	40,825
Current	3,445,417	3,759,365
Total gross loans and leases	3,497,717	3,800,190
Accruing and Non-accruing Loans and Leases | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	48,832	36,903
Current	2,779,744	2,412,689
Total gross loans and leases	2,828,576	2,449,592
Accruing and Non-accruing Loans and Leases | Community Banking
Financing Receivable, Past Due [Line Items]
Total Past Due	3,468	1,081
Current	482,096	1,200,740
Total gross loans and leases	485,564	1,201,821
Accruing and Non-accruing Loans and Leases | Loans held for sale
Financing Receivable, Past Due [Line Items]
Total Past Due	0	2,841
Current	183,577	145,936
Total gross loans and leases	183,577	148,777
Accruing and Non-accruing Loans and Leases | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	15,220	9,157
Accruing and Non-accruing Loans and Leases | 30-59 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	14,315	6,963
Accruing and Non-accruing Loans and Leases | 30-59 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Total Past Due	905	1,072
Accruing and Non-accruing Loans and Leases | 30-59 Days Past Due | Loans held for sale
Financing Receivable, Past Due [Line Items]
Total Past Due	0	1,122
Accruing and Non-accruing Loans and Leases | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	15,353	7,242
Accruing and Non-accruing Loans and Leases | 60-89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	15,239	6,487
Accruing and Non-accruing Loans and Leases | 60-89 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Total Past Due	114	0
Accruing and Non-accruing Loans and Leases | 60-89 Days Past Due | Loans held for sale
Financing Receivable, Past Due [Line Items]
Total Past Due	0	755
Accruing and Non-accruing Loans and Leases | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	21,727	24,426
Accruing and Non-accruing Loans and Leases | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	19,278	23,453
Accruing and Non-accruing Loans and Leases | Greater Than 89 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Total Past Due	2,449	9
Accruing and Non-accruing Loans and Leases | Greater Than 89 Days Past Due | Loans held for sale
Financing Receivable, Past Due [Line Items]
Total Past Due	0	964
Accruing and Non-accruing Loans and Leases | Term Lending | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	22,141	17,170
Current	783,182	624,572
Total gross loans and leases	805,323	641,742
Accruing and Non-accruing Loans and Leases | Term Lending | 30-59 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	11,900	2,162
Accruing and Non-accruing Loans and Leases | Term Lending | 60-89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	3,851	910
Accruing and Non-accruing Loans and Leases | Term Lending | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	6,390	14,098
Accruing and Non-accruing Loans and Leases | Asset Based Lending | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	17	0
Current	182,402	250,465
Total gross loans and leases	182,419	250,465
Accruing and Non-accruing Loans and Leases | Asset Based Lending | 30-59 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	17	0
Accruing and Non-accruing Loans and Leases | Asset Based Lending | 60-89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Accruing and Non-accruing Loans and Leases | Asset Based Lending | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Accruing and Non-accruing Loans and Leases | Factoring | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Current	281,173	296,507
Total gross loans and leases	281,173	296,507
Accruing and Non-accruing Loans and Leases | Factoring | 30-59 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Accruing and Non-accruing Loans and Leases | Factoring | 60-89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Accruing and Non-accruing Loans and Leases | Factoring | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Accruing and Non-accruing Loans and Leases | Lease Financing | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	16,822	4,030
Current	264,262	173,885
Total gross loans and leases	281,084	177,915
Accruing and Non-accruing Loans and Leases | Lease Financing | 30-59 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	194	1,160
Accruing and Non-accruing Loans and Leases | Lease Financing | 60-89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	9,746	1,134
Accruing and Non-accruing Loans and Leases | Lease Financing | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	6,882	1,736
Accruing and Non-accruing Loans and Leases | Premium Finance | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	4,339	8,687
Current	333,601	352,418
Total gross loans and leases	337,940	361,105
Accruing and Non-accruing Loans and Leases | Premium Finance | 30-59 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	1,227	1,999
Accruing and Non-accruing Loans and Leases | Premium Finance | 60-89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	748	2,881
Accruing and Non-accruing Loans and Leases | Premium Finance | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	2,364	3,807
Accruing and Non-accruing Loans and Leases | SBA/USDA | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	1,027	338
Current	317,360	88,493
Total gross loans and leases	318,387	88,831
Accruing and Non-accruing Loans and Leases | SBA/USDA | 30-59 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	0	83
Accruing and Non-accruing Loans and Leases | SBA/USDA | 60-89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Accruing and Non-accruing Loans and Leases | SBA/USDA | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	1,027	255
Accruing and Non-accruing Loans and Leases | Other Commercial Finance | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Current	101,658	99,665
Total gross loans and leases	101,658	99,665
Accruing and Non-accruing Loans and Leases | Other Commercial Finance | 30-59 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Accruing and Non-accruing Loans and Leases | Other Commercial Finance | 60-89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Accruing and Non-accruing Loans and Leases | Other Commercial Finance | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Accruing and Non-accruing Loans and Leases | Commercial Operating | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	44,346	30,225
Current	2,263,638	1,886,005
Total gross loans and leases	2,307,984	1,916,230
Accruing and Non-accruing Loans and Leases | Commercial Operating | 30-59 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	13,338	5,404
Accruing and Non-accruing Loans and Leases | Commercial Operating | 60-89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	14,345	4,925
Accruing and Non-accruing Loans and Leases | Commercial Operating | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	16,663	19,896
Accruing and Non-accruing Loans and Leases | Consumer Credit Products | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	1,233	1,423
Current	88,576	105,371
Total gross loans and leases	89,809	106,794
Accruing and Non-accruing Loans and Leases | Consumer Credit Products | 30-59 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	377	627
Accruing and Non-accruing Loans and Leases | Consumer Credit Products | 60-89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	358	557
Accruing and Non-accruing Loans and Leases | Consumer Credit Products | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	499	239
Accruing and Non-accruing Loans and Leases | Other Consumer Finance | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	1,509	3,015
Current	132,833	158,389
Total gross loans and leases	134,342	161,404
Accruing and Non-accruing Loans and Leases | Other Consumer Finance | 30-59 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	600	932
Accruing and Non-accruing Loans and Leases | Other Consumer Finance | 60-89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	536	1,005
Accruing and Non-accruing Loans and Leases | Other Consumer Finance | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	373	1,078
Accruing and Non-accruing Loans and Leases | Consumer | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	2,743	4,438
Current	221,408	263,760
Total gross loans and leases	224,151	268,198
Accruing and Non-accruing Loans and Leases | Consumer | 30-59 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	977	1,559
Accruing and Non-accruing Loans and Leases | Consumer | 60-89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	894	1,562
Accruing and Non-accruing Loans and Leases | Consumer | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	872	1,317
Accruing and Non-accruing Loans and Leases | Tax Services | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	1,743	2,240
Current	1,323	0
Total gross loans and leases	3,066	2,240
Accruing and Non-accruing Loans and Leases | Tax Services | 30-59 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Accruing and Non-accruing Loans and Leases | Tax Services | 60-89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Accruing and Non-accruing Loans and Leases | Tax Services | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	1,743	2,240
Accruing and Non-accruing Loans and Leases | Warehouse Agreement Borrowings | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Current	293,375	262,924
Total gross loans and leases	293,375	262,924
Accruing and Non-accruing Loans and Leases | Warehouse Agreement Borrowings | 30-59 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Accruing and Non-accruing Loans and Leases | Warehouse Agreement Borrowings | 60-89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Accruing and Non-accruing Loans and Leases | Warehouse Agreement Borrowings | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Accruing and Non-accruing Loans and Leases | Commercial and Multi-Family Real Estate | Community Banking
Financing Receivable, Past Due [Line Items]
Total Past Due	630	565
Current	456,741	883,367
Total gross loans and leases	457,371	883,932
Accruing and Non-accruing Loans and Leases | Commercial and Multi-Family Real Estate | 30-59 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Total Past Due	0	565
Accruing and Non-accruing Loans and Leases | Commercial and Multi-Family Real Estate | 60-89 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Accruing and Non-accruing Loans and Leases | Commercial and Multi-Family Real Estate | Greater Than 89 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Total Past Due	630	0
Accruing and Non-accruing Loans and Leases | 1-4 Family Real Estate | Community Banking
Financing Receivable, Past Due [Line Items]
Total Past Due	1,069	467
Current	15,417	258,958
Total gross loans and leases	16,486	259,425
Accruing and Non-accruing Loans and Leases | 1-4 Family Real Estate | 30-59 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Total Past Due	905	458
Accruing and Non-accruing Loans and Leases | 1-4 Family Real Estate | 60-89 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Total Past Due	114	0
Accruing and Non-accruing Loans and Leases | 1-4 Family Real Estate | Greater Than 89 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Total Past Due	50	9
Accruing and Non-accruing Loans and Leases | Agricultural Operating Loans | Community Banking
Financing Receivable, Past Due [Line Items]
Total Past Due	1,769	49
Current	9,938	58,415
Total gross loans and leases	11,707	58,464
Accruing and Non-accruing Loans and Leases | Agricultural Operating Loans | 30-59 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Total Past Due	0	49
Accruing and Non-accruing Loans and Leases | Agricultural Operating Loans | 60-89 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Total Past Due	0	0
Accruing and Non-accruing Loans and Leases | Agricultural Operating Loans | Greater Than 89 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Total Past Due	1,769	0
Accruing and Non-accruing Loans and Leases | Loans Held for Investment
Financing Receivable, Past Due [Line Items]
Total Past Due	52,300	37,984
Current	3,261,840	3,613,429
Total gross loans and leases	3,314,140	3,651,413
Accruing and Non-accruing Loans and Leases | Loans Held for Investment | 30-59 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	15,220	8,035
Accruing and Non-accruing Loans and Leases | Loans Held for Investment | 60-89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	15,353	6,487
Accruing and Non-accruing Loans and Leases | Loans Held for Investment | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Total Past Due	21,727	23,462
Non-performing Loans and Leases
Financing Receivable, Past Due [Line Items]
Non-accrual balance	23,952	14,422
Total gross loans and leases	34,018	26,521
Non-performing Loans and Leases | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	21,553	14,378
Total gross loans and leases	31,569	25,513
Non-performing Loans and Leases | Community Banking
Financing Receivable, Past Due [Line Items]
Non-accrual balance	2,399	44
Total gross loans and leases	2,449	44
Non-performing Loans and Leases | Loans held for sale
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
Total gross loans and leases	0	964
Non-performing Loans and Leases | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Non-accrual balance	10,066	12,099
Non-performing Loans and Leases | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	10,016	11,135
Non-performing Loans and Leases | Greater Than 89 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Non-accrual balance	50	0
Non-performing Loans and Leases | Greater Than 89 Days Past Due | Loans held for sale
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	964
Non-performing Loans and Leases | Term Lending | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	16,274	12,146
Total gross loans and leases	16,540	14,387
Non-performing Loans and Leases | Term Lending | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	266	2,241
Non-performing Loans and Leases | Asset Based Lending | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
Total gross loans and leases	0	0
Non-performing Loans and Leases | Asset Based Lending | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
Non-performing Loans and Leases | Factoring | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	1,096	1,669
Total gross loans and leases	1,096	1,669
Non-performing Loans and Leases | Factoring | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
Non-performing Loans and Leases | Lease Financing | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	3,583	308
Total gross loans and leases	7,927	1,838
Non-performing Loans and Leases | Lease Financing | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	4,344	1,530
Non-performing Loans and Leases | Premium Finance | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
Total gross loans and leases	2,364	3,807
Non-performing Loans and Leases | Premium Finance | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	2,364	3,807
Non-performing Loans and Leases | SBA/USDA | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	600	255
Total gross loans and leases	1,027	255
Non-performing Loans and Leases | SBA/USDA | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	427	0
Non-performing Loans and Leases | Other Commercial Finance | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
Total gross loans and leases	0	0
Non-performing Loans and Leases | Other Commercial Finance | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
Non-performing Loans and Leases | Commercial Operating | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	21,553	14,378
Total gross loans and leases	28,954	21,956
Non-performing Loans and Leases | Commercial Operating | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	7,401	7,578
Non-performing Loans and Leases | Consumer Credit Products | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
Total gross loans and leases	499	239
Non-performing Loans and Leases | Consumer Credit Products | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	499	239
Non-performing Loans and Leases | Other Consumer Finance | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
Total gross loans and leases	373	1,078
Non-performing Loans and Leases | Other Consumer Finance | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	373	1,078
Non-performing Loans and Leases | Consumer | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
Total gross loans and leases	872	1,317
Non-performing Loans and Leases | Consumer | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	872	1,317
Non-performing Loans and Leases | Tax Services | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
Total gross loans and leases	1,743	2,240
Non-performing Loans and Leases | Tax Services | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	1,743	2,240
Non-performing Loans and Leases | Warehouse Agreement Borrowings | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
Total gross loans and leases	0	0
Non-performing Loans and Leases | Warehouse Agreement Borrowings | Greater Than 89 Days Past Due | National Lending
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
Non-performing Loans and Leases | Commercial and Multi-Family Real Estate | Community Banking
Financing Receivable, Past Due [Line Items]
Non-accrual balance	580	0
Total gross loans and leases	630	0
Non-performing Loans and Leases | Commercial and Multi-Family Real Estate | Greater Than 89 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Non-accrual balance	50	0
Non-performing Loans and Leases | 1-4 Family Real Estate | Community Banking
Financing Receivable, Past Due [Line Items]
Non-accrual balance	50	44
Total gross loans and leases	50	44
Non-performing Loans and Leases | 1-4 Family Real Estate | Greater Than 89 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
Non-performing Loans and Leases | Agricultural Operating Loans | Community Banking
Financing Receivable, Past Due [Line Items]
Non-accrual balance	1,769	0
Total gross loans and leases	1,769	0
Non-performing Loans and Leases | Agricultural Operating Loans | Greater Than 89 Days Past Due | Community Banking
Financing Receivable, Past Due [Line Items]
Non-accrual balance	0	0
Non-performing Loans and Leases | Loans Held for Investment
Financing Receivable, Past Due [Line Items]
Non-accrual balance	23,952	14,422
Total gross loans and leases	34,018	25,557
Non-performing Loans and Leases | Loans Held for Investment | Greater Than 89 Days Past Due
Financing Receivable, Past Due [Line Items]
Non-accrual balance	$ 10,066	$ 11,135

LOANS AND LEASES, NET - Impaire

LOANS AND LEASES, NET - Impaired Loans (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Loans without specific valuation allowance [Abstract]
Recorded Balance	$ 36,900	$ 23,057
Unpaid Principal Balance	40,401	25,499
Loans with a specific valuation allowance [Abstract]
Recorded Balance	14,378
Unpaid Principal Balance	14,390
Specific Allowance	5,119
Average Recorded Investment	43,463	19,300
Recognized Interest Income	521	560
National Lending
Loans without specific valuation allowance [Abstract]
Recorded Balance	30,375	19,714
Unpaid Principal Balance	33,876	22,156
Loans with a specific valuation allowance [Abstract]
Recorded Balance	14,218	10,582
Unpaid Principal Balance	14,230	11,949
Specific Allowance	4,978	1,875
Average Recorded Investment	39,934	17,376
Recognized Interest Income	558	433
National Lending | Term Lending
Loans without specific valuation allowance [Abstract]
Recorded Balance	17,349	12,644
Unpaid Principal Balance	18,823	13,944
Loans with a specific valuation allowance [Abstract]
Recorded Balance	8,736	6,924
Unpaid Principal Balance	8,736	6,951
Specific Allowance	3,155	450
Average Recorded Investment	26,126	6,119
Recognized Interest Income	386	344
National Lending | Asset Based Lending
Loans without specific valuation allowance [Abstract]
Recorded Balance	3,914	378
Unpaid Principal Balance	3,914	378
Loans with a specific valuation allowance [Abstract]
Recorded Balance	1,403
Unpaid Principal Balance	1,403
Specific Allowance	355
Average Recorded Investment	1,339	1,347
Recognized Interest Income	0	0
National Lending | Factoring
Loans without specific valuation allowance [Abstract]
Recorded Balance	3,892	1,563
Unpaid Principal Balance	4,967	2,638
Loans with a specific valuation allowance [Abstract]
Recorded Balance	1,179	2,261
Unpaid Principal Balance	1,191	3,601
Specific Allowance	274	1,262
Average Recorded Investment	4,075	4,751
Recognized Interest Income	13	5
National Lending | Lease Financing
Loans without specific valuation allowance [Abstract]
Recorded Balance	1,797	1,062
Unpaid Principal Balance	1,805	1,062
Loans with a specific valuation allowance [Abstract]
Recorded Balance	2,900	151
Unpaid Principal Balance	2,900	151
Specific Allowance	1,194	112
Average Recorded Investment	3,370	3,313
Recognized Interest Income	16	17
National Lending | SBA/USDA
Loans without specific valuation allowance [Abstract]
Recorded Balance	1,436	2,595
Unpaid Principal Balance	2,263	2,595
Loans with a specific valuation allowance [Abstract]
Recorded Balance		1,246
Unpaid Principal Balance		1,246
Specific Allowance		51
Average Recorded Investment	3,164	639
Recognized Interest Income	0	0
National Lending | Commercial Operating
Loans without specific valuation allowance [Abstract]
Recorded Balance	28,388	18,242
Unpaid Principal Balance	31,772	20,617
Loans with a specific valuation allowance [Abstract]
Recorded Balance	14,218	10,582
Unpaid Principal Balance	14,230	11,949
Specific Allowance	4,978	1,875
Average Recorded Investment	38,074	16,169
Recognized Interest Income	415	366
National Lending | Other Consumer Finance
Loans without specific valuation allowance [Abstract]
Recorded Balance	1,987	1,472
Unpaid Principal Balance	2,104	1,539
Loans with a specific valuation allowance [Abstract]
Average Recorded Investment	1,860	1,207
Recognized Interest Income	143	67
National Lending | Consumer
Loans without specific valuation allowance [Abstract]
Recorded Balance	1,987	1,472
Unpaid Principal Balance	2,104	1,539
Loans with a specific valuation allowance [Abstract]
Average Recorded Investment	1,860	1,207
Recognized Interest Income	143	67
Community Banking
Loans without specific valuation allowance [Abstract]
Recorded Balance	6,525	3,343
Unpaid Principal Balance	6,525	3,343
Loans with a specific valuation allowance [Abstract]
Recorded Balance	160
Unpaid Principal Balance	160
Specific Allowance	141
Average Recorded Investment	3,529	1,924
Recognized Interest Income	(37)	127
Community Banking | Commercial and Multi-Family Real Estate
Loans without specific valuation allowance [Abstract]
Recorded Balance		258
Unpaid Principal Balance		258
Loans with a specific valuation allowance [Abstract]
Recorded Balance	160
Unpaid Principal Balance	160
Specific Allowance	141
Average Recorded Investment	466	269
Recognized Interest Income	27	14
Community Banking | 1-4 Family Real Estate
Loans without specific valuation allowance [Abstract]
Recorded Balance	104	100
Unpaid Principal Balance	104	100
Loans with a specific valuation allowance [Abstract]
Average Recorded Investment	114	172
Recognized Interest Income	10	6
Community Banking | Agricultural Operating Loans
Loans without specific valuation allowance [Abstract]
Recorded Balance	6,421	2,985
Unpaid Principal Balance	6,421	2,985
Loans with a specific valuation allowance [Abstract]
Average Recorded Investment	2,949	1,483
Recognized Interest Income	$ (74)	$ 107

LOANS AND LEASES, NET - Trouble

LOANS AND LEASES, NET - Troubled Debt Restructured Loans (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
National Lending
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loans modified in TDR, subsequent default	$ 3.9	$ 0.2
Community Banking
Financing Receivable, Troubled Debt Restructuring [Line Items]
Loans modified in TDR, subsequent default	$ 3.3	$ 0.9

LOANS AND LEASES, NET - Additio

LOANS AND LEASES, NET - Additional Information (Details) - USD ($)	3 Months Ended												12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases to held for sale													$ 542,101,000	$ 99,992,000	$ 15,068,000
Originations of loans held-for-sale													98,798,000	171,260,000	1,691,000
Held for sale loans proceeds													590,800,000
Gain (loss) on sales of consumer loans													7,700,000	5,100,000
Proceeds from sales													319,123,000	125,357,000	17,621,000
Carrying amount of direct financing and sales-type leases subject to residual value guarantees	$ 8,700,000												8,700,000
Provision for loan and lease losses	8,980,000	$ 15,093,000	$ 37,296,000	$ 3,407,000	$ 4,121,000	$ 9,112,000	$ 33,318,000	$ 9,099,000	$ 4,706,000	$ 5,315,000	$ 18,343,000	$ 1,068,000	64,776,000	55,650,000	$ 29,432,000
Special mention commercial finance loans and leases rated as watch	117,000,000				0								117,000,000	0
Total loans and leases	3,322,765,000				3,658,847,000								3,322,765,000	3,658,847,000
Watch and Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	209,600,000				145,000,000								209,600,000	145,000,000
Covid-19 Pandemic
Accounts, Notes, Loans and Financing Receivable [Line Items]
Provision for loan and lease losses													$ 26,400,000
Trial modifications, threshold of past due days prior to onset of pandemic effects													30 days
Short term payment deferral modifications													$ 170,000,000
Other active modifications													$ 23,300,000
Covid-19 Pandemic | Minimum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trial modifications, payment deferral period													30 days
Covid-19 Pandemic | Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trial modifications, payment deferral period													6 months
Non-performing Loans and Leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	34,018,000				26,521,000								$ 34,018,000	26,521,000
Non-accrual balance	23,952,000				14,422,000								23,952,000	14,422,000
Greater Than 89 Days Past Due | Non-performing Loans and Leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual balance	10,066,000				12,099,000								10,066,000	12,099,000
National Lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Proceeds from sales													183,508,000	121,071,000
Financing receivable, TDR, postmodification													9,500,000	2,900,000
National Lending | Non-performing Loans and Leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	31,569,000				25,513,000								31,569,000	25,513,000
Non-accrual balance	21,553,000				14,378,000								21,553,000	14,378,000
National Lending | Greater Than 89 Days Past Due | Non-performing Loans and Leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual balance	10,016,000				11,135,000								10,016,000	11,135,000
Community Banking
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases to held for sale													542,100,000
Proceeds from sales													407,296,000	0
Financing receivable, TDR, postmodification													5,200,000	2,500,000
Community Banking | Non-performing Loans and Leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	2,449,000				44,000								2,449,000	44,000
Non-accrual balance	2,399,000				44,000								2,399,000	44,000
Community Banking | Greater Than 89 Days Past Due | Non-performing Loans and Leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual balance	50,000				0								50,000	0
Consumer Credit Products | National Lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and leases to held for sale														100,000,000
Consumer Credit Products | National Lending | Non-performing Loans and Leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	499,000				239,000								499,000	239,000
Non-accrual balance	0				0								0	0
Consumer Credit Products | National Lending | Greater Than 89 Days Past Due | Non-performing Loans and Leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual balance	499,000				239,000								499,000	239,000
SBA/USDA | National Lending
Accounts, Notes, Loans and Financing Receivable [Line Items]
Originations of loans held-for-sale													98,800,000	171,300,000
SBA/USDA | National Lending | Non-performing Loans and Leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	1,027,000				255,000								1,027,000	255,000
Non-accrual balance	600,000				255,000								600,000	255,000
SBA/USDA | National Lending | Greater Than 89 Days Past Due | Non-performing Loans and Leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual balance	427,000				0								427,000	0
Consumer | Watch and Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	224,200,000				268,200,000								224,200,000	268,200,000
Consumer | National Lending | Non-performing Loans and Leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	872,000				1,317,000								872,000	1,317,000
Non-accrual balance	0				0								0	0
Consumer | National Lending | Greater Than 89 Days Past Due | Non-performing Loans and Leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual balance	872,000				1,317,000								872,000	1,317,000
Tax Services | Watch and Special Mention
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	3,100,000				2,200,000								3,100,000	2,200,000
Tax Services | National Lending | Non-performing Loans and Leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total loans and leases	1,743,000				2,240,000								1,743,000	2,240,000
Non-accrual balance	0				0								0	0
Tax Services | National Lending | Greater Than 89 Days Past Due | Non-performing Loans and Leases
Accounts, Notes, Loans and Financing Receivable [Line Items]
Non-accrual balance	$ 1,743,000				$ 2,240,000								$ 1,743,000	$ 2,240,000

EARNINGS PER COMMON SHARE (Deta

EARNINGS PER COMMON SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Basic income per common share:
Net income attributable to Meta Financial Group, Inc.	$ 13,158	$ 18,190	$ 52,304	$ 21,068	$ 20,195	$ 29,291	$ 32,120	$ 15,398	$ 8,722	$ 6,792	$ 31,436	$ 4,670	$ 104,720	$ 97,004	$ 51,620
Weighted average common shares outstanding (in shares)													35,651,709	38,880,919	30,737,499
Basic income per common share (in dollars per share)	$ 0.38	$ 0.53	$ 1.45	$ 0.56	$ 0.53	$ 0.75	$ 0.81	$ 0.39	$ 0.24	$ 0.22	$ 1.07	$ 0.15	$ 2.94	$ 2.49	$ 1.68
Basic income per common share:
Net income attributable to Meta Financial Group, Inc.	$ 13,158	$ 18,190	$ 52,304	$ 21,068	$ 20,195	$ 29,291	$ 32,120	$ 15,398	$ 8,722	$ 6,792	$ 31,436	$ 4,670	$ 104,720	$ 97,004	$ 51,620
Weighted average common shares outstanding (in shares)													35,651,709	38,880,919	30,737,499
Outstanding options - based upon the two-class method (in shares)													0	40,718	115,551
Weighted average diluted common shares outstanding (in shares)													35,651,709	38,921,637	30,853,050
Diluted income per common share (in dollars per share)	$ 0.38	$ 0.53	$ 1.45	$ 0.56	$ 0.53	$ 0.75	$ 0.81	$ 0.39	$ 0.24	$ 0.22	$ 1.06	$ 0.15	$ 2.94	$ 2.49	$ 1.67

PREMISES, FURNITURE, AND EQUI_3

PREMISES, FURNITURE, AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Property, Plant and Equipment [Line Items]
Premises, furniture, and equipment, gross	$ 88,826	$ 95,054
Less: accumulated depreciation and amortization	(47,218)	(49,122)
Net book value	41,608	45,932
Depreciation expense of premises, furniture, and equipment	9,200	8,600	$ 5,700
Land
Property, Plant and Equipment [Line Items]
Premises, furniture, and equipment, gross	1,354	2,932
Buildings
Property, Plant and Equipment [Line Items]
Premises, furniture, and equipment, gross	20,170	30,906
Furniture, Fixtures, and Equipment
Property, Plant and Equipment [Line Items]
Premises, furniture, and equipment, gross	$ 67,302	$ 61,216

RENTAL EQUIPMENT, NET - Schedul

RENTAL EQUIPMENT, NET - Schedule of Rental Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019
Property, Plant and Equipment [Line Items]
Total	$ 261,844	$ 254,881
Accumulated depreciation	(57,601)	(46,344)
Unamortized initial direct costs	1,721	0
Net book value	205,964	208,537
Computers and IT networking equipment
Property, Plant and Equipment [Line Items]
Total	15,926	37,352
Motor vehicles and other
Property, Plant and Equipment [Line Items]
Total	52,913	23,884
Other furniture and equipment
Property, Plant and Equipment [Line Items]
Total	74,197	77,140
Solar panels and equipment
Property, Plant and Equipment [Line Items]
Total	$ 118,808	$ 116,505

RENTAL EQUIPMENT, NET - Sched_2

RENTAL EQUIPMENT, NET - Schedule of Operating Leases, Future Minimum Payments Receivable (Details) $ in Thousands	Sep. 30, 2020USD ($)
Property, Plant and Equipment [Abstract]
2021	$ 30,509
2022	26,461
2023	22,737
2024	16,609
2025	11,834
Thereafter	17,797
Total undiscounted future minimum lease payments receivable for operating leases	$ 125,947

FORECLOSED REAL ESTATE AND RE_3

FORECLOSED REAL ESTATE AND REPOSSESSED ASSETS - Foreclosed and Repossessed Assets (Details) - Foreclosed Property - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Real Estate [Line Items]
Other real estate, beginning of period	$ 29,494	$ 31,638
Additions	9,983	190
Write-downs	568	432
Net proceeds from sale	23,992	1,917
Gain (loss) on sale	(4,960)	15
Total reductions	29,520	2,334
Other real estate, end of period	$ 9,957	$ 29,494

FORECLOSED REAL ESTATE AND RE_4

FORECLOSED REAL ESTATE AND REPOSSESSED ASSETS - Narrative (Details) - USD ($)	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Real Estate [Line Items]
Valuation allowance for repossessed assets	$ 500,000	$ 100,000
Foreclosed Property
Real Estate [Line Items]
Gain (loss) on sale	(4,960,000)	15,000
Community Bank
Real Estate [Line Items]
Loans and leases in the process of foreclosure	0	$ 0
Agricultural Operating Loans | Agriculture Real Estate Customer
Real Estate [Line Items]
Other real estate owned sold	28,100,000
Gain (loss) on sale	(5,039,000)
Deferred rental income	1,096,000
OREO expenses	200,000
Agricultural Operating Loans | Foreclosed Property
Real Estate [Line Items]
Gain (loss) on sale	(5,000,000)
Agricultural Operating Loans | Foreclosed Property | Community Bank
Real Estate [Line Items]
Deferred rental income	$ 1,100,000

FORECLOSED REAL ESTATE AND RE_5

FORECLOSED REAL ESTATE AND REPOSSESSED ASSETS - Sale Transaction of Other Real Estate (Details) - Agriculture Real Estate Customer - Agricultural Operating Loans $ in Thousands	12 Months Ended
	Sep. 30, 2020USD ($)
Real Estate [Line Items]
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 ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Goodwill and Intangible Assets (Details) - USD ($)	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2020	Sep. 30, 2019
Goodwill [Roll Forward]
Balance, beginning of period	$ 309,505,000	$ 303,270,000
Acquisitions	0	0
Measurement Period Adjustments		6,235,000
Impairment	0	0	$ 0
Balance, end of period	309,505,000	309,505,000	303,270,000
Intangible Assets [Roll Forward]
Balance, beginning of period	52,810,000	70,719,000
Acquisitions during the period	35,000	115,000
Amortization during the period	(10,997,000)	(17,711,000)	(9,641,000)
Write-offs during the period	(156,000)	(313,000)
Gross carrying amount				$ 109,305,000	$ 109,895,000
Accumulated amortization				(57,175,000)	(46,178,000)
Accumulated impairment				(10,438,000)	(10,907,000)
Balance, end of period	41,692,000	52,810,000	70,719,000
Anticipated intangible amortization [Abstract]
2021				8,548,000
2022				6,422,000
2023				5,104,000
2024				4,387,000
2025				3,830,000
Thereafter				13,401,000
Total anticipated intangible amortization	52,810,000	52,810,000	70,719,000	41,692,000	52,810,000
Trademark
Intangible Assets [Roll Forward]
Balance, beginning of period	11,959,000	12,987,000
Acquisitions during the period	0	0
Amortization during the period	(1,058,000)	(1,028,000)
Write-offs during the period	0	0
Gross carrying amount				14,624,000	14,624,000
Accumulated amortization				(3,723,000)	(2,665,000)
Accumulated impairment				0	0
Balance, end of period	10,901,000	11,959,000	12,987,000
Anticipated intangible amortization [Abstract]
Total anticipated intangible amortization	11,959,000	11,959,000	12,987,000	10,901,000	11,959,000
Non-Compete
Intangible Assets [Roll Forward]
Balance, beginning of period	827,000	1,297,000
Acquisitions during the period	0	0
Amortization during the period	(405,000)	(470,000)
Write-offs during the period	0	0
Gross carrying amount				2,480,000	2,480,000
Accumulated amortization				(2,058,000)	(1,653,000)
Accumulated impairment				0	0
Balance, end of period	422,000	827,000	1,297,000
Anticipated intangible amortization [Abstract]
Total anticipated intangible amortization	422,000	1,297,000	1,297,000	422,000	827,000
Customer Relationships
Intangible Assets [Roll Forward]
Balance, beginning of period	33,207,000	48,455,000
Acquisitions during the period	0	0
Amortization during the period	(8,874,000)	(15,248,000)
Write-offs during the period	0	0
Gross carrying amount				82,088,000	82,088,000
Accumulated amortization				(47,507,000)	(38,633,000)
Accumulated impairment				(10,248,000)	(10,248,000)
Balance, end of period	24,333,000	33,207,000	48,455,000
Anticipated intangible amortization [Abstract]
Total anticipated intangible amortization	33,207,000	33,207,000	48,455,000	24,333,000	33,207,000
Technology/Other
Intangible Assets [Roll Forward]
Balance, beginning of period	6,817,000	7,980,000
Acquisitions during the period	35,000	115,000
Amortization during the period	(660,000)	(965,000)
Write-offs during the period	(156,000)	(313,000)
Gross carrying amount				10,113,000	10,703,000
Accumulated amortization				(3,887,000)	(3,227,000)
Accumulated impairment				(190,000)	(659,000)
Balance, end of period	6,036,000	6,817,000	7,980,000
Anticipated intangible amortization [Abstract]
Total anticipated intangible amortization	6,817,000	6,817,000	7,980,000	$ 6,036,000	$ 6,817,000
Payments
Goodwill [Roll Forward]
Balance, beginning of period	87,145,000	87,145,000
Acquisitions	0	0
Measurement Period Adjustments		0
Impairment	0	0
Balance, end of period	87,145,000	87,145,000	87,145,000
Banking
Goodwill [Roll Forward]
Balance, beginning of period	222,360,000	216,125,000
Acquisitions	0	0
Measurement Period Adjustments		6,235,000
Impairment	0	0
Balance, end of period	222,360,000	222,360,000	216,125,000
Corporate Services/Other
Goodwill [Roll Forward]
Balance, beginning of period	0	0
Acquisitions	0	0
Measurement Period Adjustments		0
Impairment	0	0
Balance, end of period	$ 0	$ 0	$ 0
Refund Advantage Financial Services Inc | Trademark | Minimum
Intangible Assets [Roll Forward]
Book amortization period	5 years	5 years
Refund Advantage Financial Services Inc | Trademark | Maximum
Intangible Assets [Roll Forward]
Book amortization period	15 years	15 years
Refund Advantage Financial Services Inc | Non-Compete | Minimum
Intangible Assets [Roll Forward]
Book amortization period	3 years	3 years
Refund Advantage Financial Services Inc | Non-Compete | Maximum
Intangible Assets [Roll Forward]
Book amortization period	5 years	5 years
Refund Advantage Financial Services Inc | Customer Relationships | Minimum
Intangible Assets [Roll Forward]
Book amortization period	10 years	10 years
Refund Advantage Financial Services Inc | Customer Relationships | Maximum
Intangible Assets [Roll Forward]
Book amortization period	30 years	30 years
Refund Advantage Financial Services Inc | Technology/Other | Minimum
Intangible Assets [Roll Forward]
Book amortization period	3 years	3 years
Refund Advantage Financial Services Inc | Technology/Other | Maximum
Intangible Assets [Roll Forward]
Book amortization period	20 years	20 years

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Narrative (Details)	12 Months Ended
	Sep. 30, 2020USD ($)Lease	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Jun. 30, 2020USD ($)
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 309,505,000	$ 309,505,000	$ 303,270,000
Goodwill impairment	0			$ 0
Impairments to intangible assets	$ 0	$ 111,000	$ 18,000
DC Solar
Finite-Lived Intangible Assets [Line Items]
Number of operating leases | Lease	3
Net increase to liabilities and goodwill recognized	$ 3,800,000
Crestmark Bancorp, Inc.
Finite-Lived Intangible Assets [Line Items]
Number of operating leases | Lease	2

OPERATING LEASE RIGHT-OF-USE _3

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES - Narrative (Details) $ in Thousands	Sep. 30, 2020USD ($)
Leases [Abstract]
Operating lease, right-of-use asset	$ 25,800
Total operating lease liabilities	$ 27,073
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	us-gaap:OtherAssets
Operating Lease, Liability, Statement of Financial Position [Extensible List]	us-gaap:AccruedLiabilitiesCurrentAndNoncurrent

OPERATING LEASE RIGHT-OF-USE _4

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES - Undiscounted Future Minimum Operating Lease Payments (Details) $ in Thousands	Sep. 30, 2020USD ($)
Leases [Abstract]
2021	$ 3,742
2022	3,479
2023	2,799
2024	2,808
2025	2,755
Thereafter	15,765
Total leases commitments	31,348
Discount	(4,275)
Total operating lease liabilities	$ 27,073

OPERATING LEASE RIGHT-OF-USE _5

OPERATING LEASE RIGHT-OF-USE ASSETS AND LIABILITIES - Lease Costs (Details) $ in Thousands	12 Months Ended
	Sep. 30, 2020USD ($)
Leases [Abstract]
Weighted-average discount rate	2.35%
Weighted-average remaining lease term (years)	11 years 4 months 20 days
Lease expense	$ 3,454
Short-term and variable lease cost	496
Sublease income	(733)
Total lease cost for operating leases	$ 3,217

TIME CERTIFICATES OF DEPOSIT (D

TIME CERTIFICATES OF DEPOSIT (Details) - USD ($)	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
IRA deposit accounts permanently insured by DIF under management of FDIC	$ 250,000
Time certificates of deposits in denominations of $250,000 or more	231,000,000	$ 51,400,000
Time Deposits, Fiscal Year Maturity [Abstract]
2021	247,971,000
2022	25,663,000
2023	538,000
2024	0
2025	0
Total	274,172,000
Wholesale deposits	348,416,000	$ 1,557,268,000
Non-IRA deposits accounts permanently insured under Dodd-Frank act by DIF under management of FDIC	250,000
Wholesale Deposits
Time Deposits, Fiscal Year Maturity [Abstract]
Wholesale deposits	$ 253,900,000

SHORT-TERM AND LONG-TERM BORR_3

SHORT-TERM AND LONG-TERM BORROWINGS - Short Term Debt (Details) - USD ($)	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Short-term Debt [Line Items]
Short-term borrowings	$ 0	$ 646,019,000
Pledged securities against specific FHLB advances, fair value	673,800,000	812,200,000
Loans pledged as collateral	333,800,000	928,800,000
Securities sold under agreements to repurchase, total	0	4,000,000
Federal Funds Purchased and Securities Sold under Agreements to Repurchase [Abstract]
Highest month-end balance	2,550,000	4,306,000
Average balance	$ 328,000	$ 3,542,000
Weighted average interest rate for the fiscal year	2.00%	2.67%
Weighted average interest rate at fiscal year end	0.00%	2.41%
Securities pledged as collateral for securities sold under agreement to repurchase, fair value	$ 0	$ 4,900,000
Line of credit facility, maximum borrowing capacity	25,000,000
Overnight federal funds purchased
Short-term Debt [Line Items]
Short-term borrowings	0	642,000,000
Repurchase agreements
Short-term Debt [Line Items]
Short-term borrowings	0	4,019,000
Federal home loan bank advances
Short-term Debt [Line Items]
Short-term borrowings	0	0
FHLB | Overnight federal funds purchased
Short-term Debt [Line Items]
Short-term borrowings	$ 0	477,000,000
Other Financial Institutions | Overnight federal funds purchased
Short-term Debt [Line Items]
Short-term borrowings		$ 165,000,000

SHORT-TERM AND LONG-TERM BORR_4

SHORT-TERM AND LONG-TERM BORROWINGS - Long Term Debt (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018	Jun. 30, 2020
Debt Instrument [Line Items]
Long-term FHLB advances	$ 0	$ 0	$ 110,000		$ 110,000
Trust preferred securities	13,661	13,661	13,661
Subordinated debentures (net of issuance costs)	73,807	73,807	73,644
Other long-term borrowings	10,756	10,756	18,533
Discounted leases	10,600	10,600
Capital lease obligations	100	100
Other expense		52,818	44,111	$ 29,489
Weighted-average cost					2.41%
Maturities of Long-term Debt
2021	5,442	5,442
2022	2,735	2,735
2023	1,853	1,853
2024	726	726
2025	0	0
Thereafter	87,468	87,468
Total long-term borrowings	98,224	98,224	$ 215,838
Federal home loan bank advances
Debt Instrument [Line Items]
Other expense	1,700
Maturities of Long-term Debt
2021	0	0
2022	0	0
2023	0	0
2024	0	0
2025	0	0
Thereafter	0	0
Total long-term borrowings	0	0
Trust preferred securities
Maturities of Long-term Debt
2021	0	0
2022	0	0
2023	0	0
2024	0	0
2025	0	0
Thereafter	13,661	13,661
Total long-term borrowings	13,661	13,661
Subordinated debentures
Maturities of Long-term Debt
2021	0	0
2022	0	0
2023	0	0
2024	0	0
2025	0	0
Thereafter	73,807	73,807
Total long-term borrowings	73,807	73,807
Other long-term borrowings
Maturities of Long-term Debt
2021	5,442	5,442
2022	2,735	2,735
2023	1,853	1,853
2024	726	726
2025	0	0
Thereafter	0	0
Total long-term borrowings	$ 10,756	$ 10,756

SHORT-TERM AND LONG-TERM BORR_5

SHORT-TERM AND LONG-TERM BORROWINGS - Long Term Debt Narrative (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 30, 2020USD ($)Period$ / sharesshares	Sep. 30, 2019USD ($)
Debt Instrument [Line Items]
Subordinated debentures (net of issuance costs)	$ 73,807	$ 73,644
First Midwest Financial Capital Trust I
Debt Instrument [Line Items]
Equity method investment, ownership percentage	100.00%
Issuance of trust preferred securities (in shares) | shares	10,000
Number of authorized shares of trust preferred securities issued (in shares) | shares	10,310
Number of consecutive semi-annual periods that interest payments on capital securities may be deferred | Period	10
Redemption price per capital security (in dollars per share) | $ / shares	$ 1,000
First Midwest Financial Capital Trust I | LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	3.75%
Effective interest rate	4.01%	5.81%
5.75% Fixed to Floating Rate Subordinated Debt, Due August 15, 2026 | Subordinated debentures
Debt Instrument [Line Items]
Cash acquired due to acquisitions	$ 75,000
Interest rate, stated percentage	5.75%
Net proceeds from issuance of debt, before issuance costs	$ 73,900
Subordinated debentures (net of issuance costs)	73,800
Debt issuance costs	$ 1,200
Weighted Average | First Midwest Financial Capital Trust I | LIBOR
Debt Instrument [Line Items]
Effective interest rate	12.50%
Crestmark Bancorp, Inc.
Debt Instrument [Line Items]
Effective interest rate	3.23%
Long-term borrowings	$ 3,400
Debt instrument, term	30 years
Crestmark Bancorp, Inc. | LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	3.00%

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($) $ / shares in Units, $ in Millions	Jun. 25, 2019	Sep. 30, 2020	Sep. 30, 2019	Nov. 20, 2019
Class of Stock [Line Items]
Stock repurchased during period (in shares)		103,830	104,219
Stock repurchased during period, value		$ 3.2	$ 3.4
Treasury Stock, Common
Class of Stock [Line Items]
Stock repurchased and retired during the period (in shares)	114,558
Retirement of treasury stock	$ 5
Common Stock
Class of Stock [Line Items]
Stock repurchased and retired during the period (in shares)		3,669,597
Average cost per share (in dollars per share)		$ 33.04
Number of shares authorized to be repurchased (in shares)				7,500,000
Remaining number of shares authorized to be repurchased (in shares)		4,149,631

EMPLOYEE STOCK OWNERSHIP AND _3

EMPLOYEE STOCK OWNERSHIP AND PROFIT SHARING PLANS (Details)	Oct. 01, 2020	Sep. 30, 2020USD ($)hours$ / sharesshares	Sep. 30, 2019USD ($)$ / sharesshares	Sep. 30, 2018USD ($)$ / sharesshares
EMPLOYEE STOCK OWNERSHIP AND PROFIT SHARING PLANS [Abstract]
Number of hours of employment required for ESOP | hours		1,000
Years of employment to be eligible for ESOP		1 year
Eligible age for ESOP		21 years
Employee Stock Ownership Plan (ESOP), Expense | $		$ 3,000,000	$ 2,900,000	$ 2,100,000
Percentage of benefits vested after credited service		100.00%
ESOP award vesting period		7 years
Years of credited service		7 years
Number of shares (ESOP) released (in shares)		157,909	98,753	72,996
Fair value of shares (ESOP) released (in dollars per share) | $ / shares		$ 19.22	$ 32.61	$ 27.55
Allocated and total ESOP shares withdrawn from ESOP by participant no longer with the company (in shares)		59,865	79,926	6,687
Shares purchased for dividend reinvestment (in shares)		5,662	5,336	3,987
Year-end ESOP shares [Abstract]
Allocated shares (in shares)		809,116	778,088	812,346
Unearned shares (in shares)		0	0	0
Total ESOP shares (in shares)		809,116	778,088	812,346
Fair value of unearned shares | $		$ 0	$ 0	$ 0
Contribution expense to profit sharing plan included in compensation and benefits | $		$ 3,100,000	$ 3,000,000	$ 2,200,000
Subsequent Event
Defined Benefit Plan Disclosure [Line Items]
Employee contributions matched	100.00%
Percent of eligible compensation contributed	4.00%

STOCK COMPENSATION - Additional

STOCK COMPENSATION - Additional Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Effect to income of share-based compensation expense, net of tax benefits [Abstract]
Total employee stock-based compensation expense recognized in income, net of tax effects of $2,567, $3,230, and $3,139, respectively	$ 7,656	$ 9,716	$ 7,878
Tax effects of employee's stock-based compensation expense recognized income	2,567	$ 3,230	$ 3,139
Stock based compensation expense not yet recognized in income	$ 7,500
Weighted average remaining period for unrecognized stock based compensation	2 years 6 months 7 days
Period that options are issued	10 years
Percentage of options vesting at either grant date or over four year period	100.00%
Period that options vest	4 years
Granted (in shares)	0	0	0
Exercised	$ 1,011	$ 1,842	$ 1,900
Fair value of share granted (in shares)	191,372	315,802
Award vesting period	eight years
Director
Effect to income of share-based compensation expense, net of tax benefits [Abstract]
Fair value of share granted (in shares)	800,000	1,000,000	1,100,000

STOCK COMPENSATION - Summary of

STOCK COMPENSATION - Summary of Stock Options (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Number of Shares
Options outstanding, beginning of period (in shares)	59,835	155,961
Granted (in shares)	0	0	0
Exercised (in shares)	(59,835)	(93,099)
Forfeited or expired (in shares)	0	(3,027)
Options outstanding, end of period (in shares)	0	59,835	155,961
Options exercisable end of year (in shares)	0	59,835
Weighted Average Exercise Price
Options outstanding, beginning of period (in dollars per share)	$ 8.06	$ 8.48
Granted (in dollars per share)	0	0
Exercised (in dollars per share)	8.06	8.68
Forfeited or expired (in dollars per share)	0	10.60
Options outstanding, end of period (in dollars per share)	0	8.06	$ 8.48
Options exercisable end of year (in dollars per share)	$ 0	$ 8.06
Weighted Average Remaining Contractual Term (Yrs)
Options outstanding , weighted average remaining contractual term (in years)	0 years	1 year 6 months 14 days	1 year 9 months 10 days
Options exercised, weighted average remaining contractual term (in years)	1 year
Options exercisable end of year, weighted average remaining contractual term (in years)	0 years	1 year 6 months 14 days
Aggregate Intrinsic Value
Options outstanding, beginning of period	$ 1,469	$ 2,974
Granted	0	0
Exercised	1,011	1,842	$ 1,900
Forfeited or expired	0	33
Options outstanding, end of period	$ 0	1,469	$ 2,974
Options exercisable end of fiscal year		$ 1,469

STOCK COMPENSATION - Nonvested

STOCK COMPENSATION - Nonvested Shares (Details) - $ / shares	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Number of Shares
Nonvested shares outstanding, beginning of period (in shares)	926,122	1,005,813
Granted (in shares)	191,372	315,802
Vested (in shares)	(316,283)	(391,061)
Forfeited or expired (in shares)	(11,128)	(4,432)
Nonvested shares outstanding, end of period (in shares)	790,083	926,122
Weighted Average Fair Value At Grant
Nonvested shares outstanding, beginning of period (in dollars per share)	$ 29.54	$ 29.89
Granted (in dollars per share)	32.32	25.18
Vested (in dollars per share)	29.92	26.97
Forfeited or expired (in dollars per share)	31.35	25.98
Nonvested shares outstanding, end of period (in dollars per share)	$ 30.03	$ 29.54

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Federal:
Current	$ 3,148	$ 5,278	$ (4,023)
Deferred	(4,505)	(14,831)	5,895
Federal income tax expense	(1,357)	(9,553)	1,872
State:
Current	4,860	5,649	2,611
Deferred	2,158	530	634
State tax expense	7,018	6,179	3,245
Income tax (benefit) expense	5,661	(3,374)	5,117
Deferred tax assets:
Bad debts	13,968	6,805
Deferred compensation	1,288	1,626
Stock based compensation	4,073	4,296
Valuation adjustments	5,343	6,596
General business credits	37,888	27,935
Accrued expenses	2,155	3,767
Lease liability	6,798	0
Other assets	3,215	3,144
Gross deferred tax assets	74,728	54,169
Deferred tax liabilities:
Premises and equipment	(2,852)	(3,084)
Intangibles	(2,114)	(1,812)
Net unrealized gains on securities available for sale	(5,964)	(2,146)
Deferred income	0	(179)
Leased assets	(35,279)	(24,996)
Right-of-use assets	(6,550)	0
Other liabilities	(4,246)	(3,068)
Gross deferred tax liabilities	(57,005)	(35,285)
Net deferred tax assets	17,723	18,884
Effective Income Tax Rate Reconciliation, Amount [Abstract]
Statutory federal income tax expense and rate	24,151	20,568	14,082
Change in tax rate resulting from:
State income taxes net of federal benefits	5,444	5,000	2,461
162(m) disallowance	1,129	2,777	0
Tax exempt income	(1,212)	(2,714)	(6,968)
Nondeductible acquisition costs	0	0	1,295
General business credits	(22,284)	(27,126)	(3,948)
Tax reform	0	0	3,849
Amended Crestmark Bancorp historical tax return	0	0	(4,644)
Other, net	(1,567)	(1,879)	(1,010)
Income tax (benefit) expense	$ 5,661	$ (3,374)	$ 5,117
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Statutory federal income tax expense and rate (percent)	21.00%	21.00%	24.50%
State income taxes net of federal benefits (percent)	4.70%	5.10%	4.30%
162 (m) disallowance (percent)	1.00%	2.80%	0.00%
Tax exempt income (percent)	(1.00%)	(2.80%)	(12.10%)
Nondeductible acquisition costs (percent)	0.00%	0.00%	2.30%
General business credits (percent)	(19.40%)	(27.70%)	(6.90%)
Tax reform (percent)	0.00%	0.00%	6.70%
Amended Crestmark Bancorp historical tax return (percent)	0.00%	0.00%	(8.10%)
Other, net (percent)	(1.40%)	(1.80%)	(1.70%)
Total income tax expense (percent)	4.90%	(3.40%)	9.00%
Gross deferred tax on state net operating loss carryforwards	$ 2,400	$ 2,000
Operating loss carryforwards reserved	2,400	2,000
Tax credit, investment, amount	20,500	27,100	$ 4,000
Reconciliation for liabilities [Abstract]
Balance at beginning of fiscal year	368	434
Additions for tax positions related to prior years	723
Reductions for tax positions related to prior years		(66)
Balance at end of fiscal year	1,091	$ 368	$ 434
Unrecognized tax benefits that, if recognized, would impact the effective rate	981
Accrued interest related to unrecognized tax benefits	$ 115

CAPITAL REQUIREMENTS AND REST_3

CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS - Financial Measures of Capital (Details)	Sep. 30, 2020	Sep. 30, 2019
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier 1 (core) capital (to adjusted total assets), ratio	6.58%	8.33%
Tier 1 (core) capital (to adjusted total assets), minimum requirement for capital adequacy purposes, ratio	4.00%	4.00%
Tier 1 (core) capital (to adjusted total assets), minimum requirement to be well capitalized under prompt corrective action provisions, ratio	5.00%	5.00%
Common equity Tier 1 (to risk-weighted assets), actual ratio	11.78%	10.35%
Common equity Tier 1 (to risk-weighted assets), minimum requirement for capital adequacy purposes, ratio	4.50%	4.50%
Common equity Tier 1 (to risk-weighted assets), minimum requirement to be well capitalized under prompt corrective action provisions, ratio	6.50%	6.50%
Tier 1 (core) capital ( to risk weighted assets), ratio	0.1218	0.1071
Tier 1 (core) capital (to risk-weighted assets), minimum requirement for capital adequacy purposes, ratio	0.0600	0.0600
Tier 1 (core) capital (to risk-weighted assets), minimum requirement to be well capitalized under prompt corrective action provisions, ratio	0.0800	0.0800
Total qualifying capital (to risk-weighted assets), ratio	15.30%	13.01%
Total qualifying capital (to risk-weighted assets), minimum requirement for capital adequacy purposes, ratio	8.00%	8.00%
Total qualifying capital (to risk-weighted assets), minimum requirement to be well capitalized under prompt corrective action provisions, ratio	10.00%	10.00%
MetaBank
Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items]
Tier 1 (core) capital (to adjusted total assets), ratio	7.56%	9.65%
Common equity Tier 1 (to risk-weighted assets), actual ratio	13.96%	12.31%
Tier 1 (core) capital ( to risk weighted assets), ratio	0.1400	0.1237
Total qualifying capital (to risk-weighted assets), ratio	15.26%	13.02%

CAPITAL REQUIREMENTS AND REST_4

CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS - Reconciliation of Capital Amounts (Details) $ in Thousands	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)
Reconciliation of capital amounts [Abstract]
Total stockholders' equity	$ 847,308	$ 843,958	$ 747,726	$ 434,496
Adjustments:
LESS: Goodwill, net of associated deferred tax liabilities	302,396
LESS: Certain other intangible assets	40,964
LESS: Net deferred tax assets from operating loss and tax credit carry-forwards	18,361
LESS: Net unrealized gains (losses) on available-for-sale securities	17,762
LESS: Noncontrolling interest	3,603	$ 4,047
Common Equity Tier 1	464,222
Long-term borrowings and other instruments qualifying as Tier 1	13,661
Tier 1 minority interest not included in common equity tier 1 capital	1,894
Total Tier 1 capital	479,777
Allowance for loan and lease losses	49,343
Subordinated debentures (net of issuance costs)	73,807
Total capital	$ 602,927
Common Equity Tier 1, risk-based (as a percent)	0.070
Tier 1 risk-based (as a percent)	0.085
Total risk based capital ratios with buffer (as a percent)	0.105

CAPITAL REQUIREMENTS AND REST_5

CAPITAL REQUIREMENTS AND RESTRICTIONS ON RETAINED EARNINGS - Tangible Common Equity Reconciliation (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Restructuring and Related Activities [Abstract]
Total stockholders' equity	$ 847,308	$ 843,958	$ 747,726	$ 434,496
Goodwill	309,505	309,505	$ 303,270
Intangible assets	41,692	52,810
Tangible common equity	496,111
Accumulated other comprehensive income	17,542	$ 6,339
Tangible common equity excluding AOCI	$ 478,569

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	Feb. 09, 2018	Sep. 30, 2020	Sep. 30, 2019	Oct. 14, 2016
Commitments and Contingencies Disclosure [Abstract]
Unfunded loan commitments		$ 1,220,000,000	$ 978,100,000
Commitment to purchase securities		0	0
Commitment to sell securities		0	0
Off-Balance Sheet valuation allowance		$ 100,000	$ 100,000
Card Limited, LLC v. MetaBank dba Meta Payment Systems
Loss Contingencies [Line Items]
Estimate of possible loss				$ 4,000,000
AFS/IBEX, A Division of MetaBank V. Aegis Managing Agency Limited
Loss Contingencies [Line Items]
Damages sought	$ 1,600,000

LEASE COMMITMENTS (Details)

LEASE COMMITMENTS (Details) - USD ($)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2020
Leases [Abstract]
Annual rent, minimum		$ 2,000
Annual rent, maximum		$ 867,000
Interest expense	$ 100,000
Depreciate expense	100,000
Operating Leases
2020	3,709,000
2022	3,429,000
2023	2,955,000
2024	2,561,000
2025	2,457,000
Thereafter	18,971,000
Total leases commitments	34,082,000
Capital Leases
2020	216,000
2021	216,000
2022	216,000
2023	216,000
2024	194,000
Thereafter	1,876,000
Total leases commitments	2,934,000
Amounts representing interest	986,000
Present value of net minimum lease payments	$ 1,948,000

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS - Narrative (Details) - USD ($)	Sep. 30, 2020	Sep. 30, 2019
Refund transfer product fees
Disaggregation of Revenue [Line Items]
Accounts receivable, before allowance for credit loss	$ 0	$ 0

REVENUE FROM CONTRACTS WITH C_4

REVENUE FROM CONTRACTS WITH CUSTOMERS - Schedule of Revenue From Contracts with Customers by Segment (Details) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Disaggregation of Revenue [Line Items]
Net interest income (expense)	$ 64,513	$ 62,137	$ 67,737	$ 64,651	$ 65,617	$ 66,968	$ 71,350	$ 60,272	$ 48,537	$ 28,411	$ 27,405	$ 26,196	$ 259,038	$ 264,207	$ 130,549
Noninterest income	$ 40,750	$ 41,048	$ 120,513	$ 37,483	$ 35,980	$ 43,790	$ 105,025	$ 37,751	$ 24,613	$ 33,225	$ 97,419	$ 29,268	239,794	222,545	184,525
Revenue													498,832	486,752
Refund transfer product fees
Disaggregation of Revenue [Line Items]
Noninterest income													36,061	39,198
Tax advance product fees
Disaggregation of Revenue [Line Items]
Noninterest income													31,826	34,687
Payment card and deposit fees
Disaggregation of Revenue [Line Items]
Noninterest income													87,379	87,130
Other bank and deposit fees
Disaggregation of Revenue [Line Items]
Noninterest income													1,310	1,942
Rental income
Disaggregation of Revenue [Line Items]
Noninterest income													44,826	41,053
Gain on sale of securities available-fore-sale, net
Disaggregation of Revenue [Line Items]
Noninterest income													51	729
Gain on divestitures
Disaggregation of Revenue [Line Items]
Noninterest income													19,275
(Loss) gain on sale of other
Disaggregation of Revenue [Line Items]
Noninterest income													4,425	7,831
Other income
Disaggregation of Revenue [Line Items]
Noninterest income													14,641	9,975
Consumer
Disaggregation of Revenue [Line Items]
Net interest income (expense)													108,085	79,010	26,111
Noninterest income													158,311	162,212	176,257
Revenue													266,396	241,222
Consumer | Refund transfer product fees
Disaggregation of Revenue [Line Items]
Noninterest income													36,061	39,198
Consumer | Tax advance product fees
Disaggregation of Revenue [Line Items]
Noninterest income													31,826	34,687
Consumer | Payment card and deposit fees
Disaggregation of Revenue [Line Items]
Noninterest income													87,379	87,130
Consumer | Rental income
Disaggregation of Revenue [Line Items]
Noninterest income													19	12
Consumer | (Loss) gain on sale of other
Disaggregation of Revenue [Line Items]
Noninterest income													(19)	241
Consumer | Other income
Disaggregation of Revenue [Line Items]
Noninterest income													3,045	944
Commercial
Disaggregation of Revenue [Line Items]
Net interest income (expense)													150,766	152,565	34,294
Noninterest income													60,151	54,224	11,955
Revenue													210,917	206,789
Commercial | Other bank and deposit fees
Disaggregation of Revenue [Line Items]
Noninterest income													984	1,163
Commercial | Rental income
Disaggregation of Revenue [Line Items]
Noninterest income													43,493	40,533
Commercial | (Loss) gain on sale of other
Disaggregation of Revenue [Line Items]
Noninterest income													9,587	7,511
Commercial | Other income
Disaggregation of Revenue [Line Items]
Noninterest income													6,087	5,017
Corporate Services/Other
Disaggregation of Revenue [Line Items]
Net interest income (expense)													187	32,632	70,144
Noninterest income													21,332	6,109	$ (3,687)
Revenue													21,519	38,741
Corporate Services/Other | Other bank and deposit fees
Disaggregation of Revenue [Line Items]
Noninterest income													326	779
Corporate Services/Other | Rental income
Disaggregation of Revenue [Line Items]
Noninterest income													1,314	508
Corporate Services/Other | Gain on sale of securities available-fore-sale, net
Disaggregation of Revenue [Line Items]
Noninterest income													51	729
Corporate Services/Other | Gain on divestitures
Disaggregation of Revenue [Line Items]
Noninterest income													19,275
Corporate Services/Other | (Loss) gain on sale of other
Disaggregation of Revenue [Line Items]
Noninterest income													(5,143)	79
Corporate Services/Other | Other income
Disaggregation of Revenue [Line Items]
Noninterest income													$ 5,509	$ 4,014

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) $ in Thousands	3 Months Ended												12 Months Ended
	Sep. 30, 2020USD ($)	Jun. 30, 2020USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Sep. 30, 2020USD ($)segment	Sep. 30, 2019USD ($)segment	Sep. 30, 2018USD ($)
Segment Reporting [Abstract]
Number of reportable segments | segment													3	3
Segment data [Abstract]
Net interest income (expense)	$ 64,513	$ 62,137	$ 67,737	$ 64,651	$ 65,617	$ 66,968	$ 71,350	$ 60,272	$ 48,537	$ 28,411	$ 27,405	$ 26,196	$ 259,038	$ 264,207	$ 130,549
Provision for loan and lease losses	8,980	15,093	37,296	3,407	4,121	9,112	33,318	9,099	4,706	5,315	18,343	1,068	64,776	55,650	29,432
Noninterest income (expense)	40,750	$ 41,048	$ 120,513	$ 37,483	35,980	$ 43,790	$ 105,025	$ 37,751	24,613	$ 33,225	$ 97,419	$ 29,268	239,794	222,545	184,525
Noninterest expense													319,051	333,160	228,232
Income (loss) before income tax expense (benefit)													115,005	97,942	57,410
Total assets	6,092,074				6,182,890				5,835,067				6,092,074	6,182,890	5,835,067
Goodwill	309,505				309,505				303,270				309,505	309,505	303,270
Total deposits	4,979,200				4,337,005				4,430,987				4,979,200	4,337,005	4,430,987
Consumer
Segment data [Abstract]
Net interest income (expense)													108,085	79,010	26,111
Provision for loan and lease losses													21,838	25,336	22,202
Noninterest income (expense)													158,311	162,212	176,257
Noninterest expense													76,651	77,153	97,288
Income (loss) before income tax expense (benefit)													167,907	138,733	82,878
Total assets	588,216				700,365				344,919				588,216	700,365	344,919
Goodwill	87,145				87,145				87,145				87,145	87,145	87,145
Total deposits	4,555,999				2,444,452				2,419,773				4,555,999	2,444,452	2,419,773
Commercial
Segment data [Abstract]
Net interest income (expense)													150,766	152,565	34,294
Provision for loan and lease losses													29,296	21,901	1,968
Noninterest income (expense)													60,151	54,224	11,955
Noninterest expense													107,802	127,033	36,422
Income (loss) before income tax expense (benefit)													73,819	57,855	7,859
Total assets	2,836,149				2,432,381				1,942,283				2,836,149	2,432,381	1,942,283
Goodwill	222,360				222,360				216,125				222,360	222,360	216,125
Total deposits	6,226				5,588				4,939				6,226	5,588	4,939
Corporate Services/Other
Segment data [Abstract]
Net interest income (expense)													187	32,632	70,144
Provision for loan and lease losses													13,642	8,413	5,262
Noninterest income (expense)													21,332	6,109	(3,687)
Noninterest expense													134,598	128,974	94,522
Income (loss) before income tax expense (benefit)													(126,721)	(98,646)	(33,327)
Total assets	2,667,709				3,050,144				3,547,865				2,667,709	3,050,144	3,547,865
Goodwill	0				0				0				0	0	0
Total deposits	$ 416,975				$ 1,886,965				$ 2,006,275				$ 416,975	$ 1,886,965	$ 2,006,275

PARENT COMPANY FINANCIAL STAT_3

PARENT COMPANY FINANCIAL STATEMENTS (Details) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
ASSETS
Cash and cash equivalents	$ 427,367				$ 126,545								$ 427,367	$ 126,545
Investment securities held to maturity, at cost	87,183				127,582								87,183	127,582
Other assets	82,983				54,832								82,983	54,832
Total assets	6,092,074				6,182,890				$ 5,835,067				6,092,074	6,182,890	$ 5,835,067
LIABILITIES
Long-term borrowings	98,224				215,838								98,224	215,838
Other liabilities	165,419				130,656								165,419	130,656
Total liabilities	5,244,766				5,338,932								5,244,766	5,338,932
STOCKHOLDERS' EQUITY
Common stock	344				378								344	378
Additional paid-in capital	594,569				580,826								594,569	580,826
Retained earnings	234,927				252,813								234,927	252,813
Treasury stock, at cost	17,542				6,339								17,542	6,339
Treasury stock, at cost	(3,677)				(445)								(3,677)	(445)
Total equity attributable to parent	843,705				839,911								843,705	839,911
Noncontrolling interest	3,603				4,047								3,603	4,047
Total stockholders' equity	847,308				843,958				747,726				847,308	843,958	747,726	$ 434,496
Total liabilities and stockholders’ equity	6,092,074				6,182,890								6,092,074	6,182,890
CONDENSED STATEMENTS OF OPERATIONS [Abstract]
Interest expense	3,894	$ 5,269	$ 11,666	$ 12,974	15,211	$ 14,664	$ 16,944	$ 14,704	11,665	$ 5,693	$ 5,966	$ 4,661	33,803	61,522	27,985
Other expense													319,051	333,160	228,232
Income tax (benefit) expense													5,661	(3,374)	5,117
Net income before noncontrolling interest													109,344	101,316	52,293
Net income attributable to parent	13,158	18,190	52,304	21,068	20,195	29,291	32,120	15,398	8,722	6,792	31,436	4,670	104,720	97,004	51,620
Cash flows from operating activities:
Net income attributable to parent	13,158	$ 18,190	$ 52,304	21,068	20,195	$ 29,291	$ 32,120	15,398	8,722	$ 6,792	$ 31,436	4,670	104,720	97,004	51,620
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization and accretion, net													60,745	55,149	37,722
Stock compensation													10,221	12,942	11,123
Other assets													1,524	(5,427)	2,633
Accrued expenses and other liabilities													8,643	16,623	(28,610)
Net cash provided by operating activities													467,220	191,012	137,755
Cash flows from investing activities:
Held to Maturity: Proceeds from maturities and principal repayments													237,254	164,044	162,118
Net cash (used in) investing activities													(206,316)	(339,198)	(389,790)
Cash flows from financing activities:
Cash dividends paid													(7,100)	(7,760)	(5,736)
Short-term borrowings													0	0	(11,642)
Long-term borrowings													0	0	(258)
Exercise of stock options & issuance of common stock													266	44	148
Issuance of restricted stock													2	3	4
Shares repurchased for tax withholdings on stock compensation													(118,738)	(49,912)	(2,598)
Net cash provided by (used in) financing activities													40,019	174,876	(915,577)
Net change in cash and cash equivalents													300,822	26,568	(1,167,609)
CASH AND CASH EQUIVALENTS
Cash and cash equivalents at beginning of fiscal year				126,545				99,977				1,267,586	126,545	99,977	1,267,586
Cash and cash equivalents at end of fiscal year	427,367				126,545				99,977				427,367	126,545	99,977
Meta Financial
ASSETS
Cash and cash equivalents	4,783				8,111								4,783	8,111
Investment securities held to maturity, at cost	1,208				411								1,208	411
Investment in subsidiaries	933,431				933,196								933,431	933,196
Other assets	3,308				159								3,308	159
Total assets	942,730				941,877								942,730	941,877
LIABILITIES
Long-term borrowings	87,468				87,305								87,468	87,305
Other liabilities	7,954				10,614								7,954	10,614
Total liabilities	95,422				97,919								95,422	97,919
STOCKHOLDERS' EQUITY
Common stock	344				378								344	378
Additional paid-in capital	594,569				580,826								594,569	580,826
Retained earnings	234,927				252,813								234,927	252,813
Treasury stock, at cost	17,542				6,339								17,542	6,339
Treasury stock, at cost	(3,677)				(445)								(3,677)	(445)
Total equity attributable to parent	843,705				839,911								843,705	839,911
Noncontrolling interest	3,603				4,047								3,603	4,047
Total stockholders' equity	847,308				843,958								847,308	843,958
Total liabilities and stockholders’ equity	942,730				941,877								942,730	941,877
CONDENSED STATEMENTS OF OPERATIONS [Abstract]
Interest expense													5,168	5,296	5,061
Other expense													1,256	1,044	663
Total expense													6,424	6,340	5,724
Loss before income taxes and equity in undistributed net income of subsidiaries													(6,424)	(6,340)	(5,724)
Income tax (benefit) expense													(3,638)	(1,374)	(1,504)
Loss before equity in undistributed net income of subsidiaries													(2,786)	(4,966)	(4,220)
Equity in undistributed net income of subsidiaries													107,476	101,970	55,840
Other income													30	0	0
Net income before noncontrolling interest													107,506	101,970	55,840
Net income attributable to parent													104,720	97,004	51,620
Cash flows from operating activities:
Net income attributable to parent													104,720	97,004	51,620
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, amortization and accretion, net													163	153	143
Equity in undistributed net income of subsidiaries													(107,476)	(101,970)	(55,840)
Stock compensation													10,221	12,942	11,123
Other assets													(3,149)	(35)	232
Accrued expenses and other liabilities													(2,660)	(6,468)	(860)
Cash dividend received													118,000	33,980	45,315
Net cash provided by operating activities													119,819	35,606	51,733
Cash flows from investing activities:
Held to Maturity: Proceeds from maturities and principal repayments													0	0	8
Capital contributions to subsidiaries													0	0	(20,322)
Alternative Investments													(797)	0	0
Net cash (used in) investing activities													(797)	0	(20,314)
Cash flows from financing activities:
Cash dividends paid													(7,100)	(7,760)	(5,736)
Short-term borrowings													0	0	(11,642)
Long-term borrowings													0	0	(258)
Purchase of shares by ESOP													3,220	2,011	1,606
Exercise of stock options & issuance of common stock													266	44	148
Issuance of restricted stock													2	3	4
Issuance of commons shares due to acquisitions													0	0	295,767
Cash acquired due to acquisitions													0	0	697
Net increase in investment in subsidiaries													0	(90)	(295,767)
Shares repurchased for tax withholdings on stock compensation													(118,738)	(49,912)	(2,598)
Net cash provided by (used in) financing activities													(122,350)	(55,704)	(17,779)
Net change in cash and cash equivalents													(3,328)	(20,098)	13,640
CASH AND CASH EQUIVALENTS
Cash and cash equivalents at beginning of fiscal year				$ 8,111				$ 28,209				$ 14,569	8,111	28,209	14,569
Cash and cash equivalents at end of fiscal year	$ 4,783				$ 8,111				$ 28,209				$ 4,783	$ 8,111	$ 28,209

SELECTED QUARTERLY FINANCIAL _3

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2018
Quarterly Financial Information Disclosure [Abstract]
Interest and dividend income	$ 68,407	$ 67,406	$ 79,403	$ 77,625	$ 80,828	$ 81,632	$ 88,294	$ 74,976	$ 60,202	$ 34,104	$ 33,371	$ 30,857	$ 292,841	$ 325,729	$ 158,534
Interest expense	3,894	5,269	11,666	12,974	15,211	14,664	16,944	14,704	11,665	5,693	5,966	4,661	33,803	61,522	27,985
Net interest income (expense)	64,513	62,137	67,737	64,651	65,617	66,968	71,350	60,272	48,537	28,411	27,405	26,196	259,038	264,207	130,549
Provision for loan and lease losses	8,980	15,093	37,296	3,407	4,121	9,112	33,318	9,099	4,706	5,315	18,343	1,068	64,776	55,650	29,432
Noninterest income (expense)	40,750	41,048	120,513	37,483	35,980	43,790	105,025	37,751	24,613	33,225	97,419	29,268	239,794	222,545	184,525
Net income attributable to parent	$ 13,158	$ 18,190	$ 52,304	$ 21,068	$ 20,195	$ 29,291	$ 32,120	$ 15,398	$ 8,722	$ 6,792	$ 31,436	$ 4,670	$ 104,720	$ 97,004	$ 51,620
Earnings per common share
Basic (in dollars per share)	$ 0.38	$ 0.53	$ 1.45	$ 0.56	$ 0.53	$ 0.75	$ 0.81	$ 0.39	$ 0.24	$ 0.22	$ 1.07	$ 0.15	$ 2.94	$ 2.49	$ 1.68
Diluted (in dollars per share)	0.38	0.53	1.45	0.56	0.53	0.75	0.81	0.39	0.24	0.22	1.06	0.15	$ 2.94	$ 2.49	$ 1.67
Dividend declared per share (in dollars per share)	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.05	$ 0.04	$ 0.04	$ 0.04

FAIR VALUES OF FINANCIAL INST_3

FAIR VALUES OF FINANCIAL INSTRUMENTS - Assets Measured at Fair Value on Recurring and Non-recurring Basis (Details) - USD ($)	Sep. 30, 2020	Sep. 30, 2019
Fair Value, Assets Measured on Recurring and Nonrecurring Basis [Line Items]
Transfers between levels of fair value hierarchy	$ 0	$ 0
Available For Sale
Mortgage-backed securities available for sale, at fair value	453,607,000	382,546,000
Total debt securities AFS	1,268,102,000	1,272,493,000
Held To Maturity
Total securities HTM, at cost	93,745,000	133,470,000
Fair value of assets measured on non-recurring basis [Abstract]
Foreclosed real estate and repossessed assets, net	9,957,000	29,494,000
Level 1
Available For Sale
Total debt securities AFS	0	0
Non-marketable equity securities	0	0
Held To Maturity
Total securities HTM, at cost	0	0
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	0	0
Level 2
Available For Sale
Total debt securities AFS	1,268,102,000	1,272,493,000
Non-marketable equity securities	12,000,000	6,500,000
Held To Maturity
Total securities HTM, at cost	93,745,000	133,470,000
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	0	0
Level 3
Available For Sale
Total debt securities AFS	0	0
Non-marketable equity securities	0	0
Held To Maturity
Total securities HTM, at cost	0	0
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	3,307,037,000	3,622,597,000
Nonrecurring
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	19,217,000	38,201,000
Nonrecurring | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	9,260,000	8,707,000
Nonrecurring | Foreclosed Assets
Fair value of assets measured on non-recurring basis [Abstract]
Foreclosed real estate and repossessed assets, net	9,957,000	29,494,000
Nonrecurring | National Lending | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	9,240,000	8,707,000
Nonrecurring | National Lending | Commercial Operating | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	9,240,000	8,707,000
Nonrecurring | Community Banking | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	20,000
Nonrecurring | Community Banking | Commercial and Multi-Family Real Estate | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	20,000
Nonrecurring | Level 1
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	0	0
Nonrecurring | Level 1 | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	0	0
Nonrecurring | Level 1 | Foreclosed Assets
Fair value of assets measured on non-recurring basis [Abstract]
Foreclosed real estate and repossessed assets, net	0	0
Nonrecurring | Level 1 | National Lending | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	0	0
Nonrecurring | Level 1 | National Lending | Commercial Operating | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	0	0
Nonrecurring | Level 1 | Community Banking | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	0
Nonrecurring | Level 1 | Community Banking | Commercial and Multi-Family Real Estate | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	0
Nonrecurring | Level 2
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	0	0
Nonrecurring | Level 2 | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	0	0
Nonrecurring | Level 2 | Foreclosed Assets
Fair value of assets measured on non-recurring basis [Abstract]
Foreclosed real estate and repossessed assets, net	0	0
Nonrecurring | Level 2 | National Lending | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	0	0
Nonrecurring | Level 2 | National Lending | Commercial Operating | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	0	0
Nonrecurring | Level 2 | Community Banking | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	0
Nonrecurring | Level 2 | Community Banking | Commercial and Multi-Family Real Estate | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	0
Nonrecurring | Level 3
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	19,217,000	38,201,000
Nonrecurring | Level 3 | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	9,260,000	8,707,000
Nonrecurring | Level 3 | Foreclosed Assets
Fair value of assets measured on non-recurring basis [Abstract]
Foreclosed real estate and repossessed assets, net	9,957,000	29,494,000
Nonrecurring | Level 3 | National Lending | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	9,240,000	8,707,000
Nonrecurring | Level 3 | National Lending | Commercial Operating | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	9,240,000	8,707,000
Nonrecurring | Level 3 | Community Banking | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	20,000
Nonrecurring | Level 3 | Community Banking | Commercial and Multi-Family Real Estate | Impaired Loans
Fair value of assets measured on non-recurring basis [Abstract]
Impaired Loans, Net	20,000
Recurring
Available For Sale
SBA securities	164,955,000	185,982,000
Obligations of states and political subdivisions	841,000	874,000
Non-bank qualified obligations of states and political subdivisions	323,774,000	400,557,000
Asset-backed securities	324,925,000	302,534,000
Mortgage-backed securities available for sale, at fair value	453,607,000	382,546,000
Total debt securities AFS	1,268,102,000	1,272,493,000
Common equities and mutual funds	2,969,000	2,606,000
Non-marketable equity securities	2,784,000	1,669,000
Recurring | Level 1
Available For Sale
SBA securities	0	0
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	0	0
Asset-backed securities	0	0
Mortgage-backed securities available for sale, at fair value	0	0
Total debt securities AFS	0	0
Common equities and mutual funds	2,969,000	2,606,000
Non-marketable equity securities	0	0
Recurring | Level 2
Available For Sale
SBA securities	164,955,000	185,982,000
Obligations of states and political subdivisions	841,000	874,000
Non-bank qualified obligations of states and political subdivisions	323,774,000	400,557,000
Asset-backed securities	324,925,000	302,534,000
Mortgage-backed securities available for sale, at fair value	453,607,000	382,546,000
Total debt securities AFS	1,268,102,000	1,272,493,000
Common equities and mutual funds	0	0
Non-marketable equity securities	0	0
Recurring | Level 3
Available For Sale
SBA securities	0	0
Obligations of states and political subdivisions	0	0
Non-bank qualified obligations of states and political subdivisions	0	0
Asset-backed securities	0	0
Mortgage-backed securities available for sale, at fair value	0	0
Total debt securities AFS	0	0
Common equities and mutual funds	0	0
Non-marketable equity securities	$ 0	$ 0

FAIR VALUES OF FINANCIAL INST_4

FAIR VALUES OF FINANCIAL INSTRUMENTS - Quantitative Information (Details) $ in Thousands	12 Months Ended
	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)
Minimum
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range of estimated selling cost	4.00%
Maximum
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range of estimated selling cost	30.00%
Level 3
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Impaired Loans, Net	$ 3,307,037	$ 3,622,597
Impaired Loans | Level 3 | Valuation, Market Approach
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Impaired Loans, Net	$ 9,260	8,707
Impaired Loans | Level 3 | Valuation, Market Approach | Minimum | Appraised Value
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range of estimated selling cost	0.04
Impaired Loans | Level 3 | Valuation, Market Approach | Maximum | Appraised Value
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range of estimated selling cost	0.10
Foreclosed Assets | Level 3 | Valuation, Market Approach
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Impaired Loans, Net	$ 9,957	$ 29,494
Foreclosed Assets | Level 3 | Valuation, Market Approach | Minimum | Appraised Value
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range of estimated selling cost	0.04
Foreclosed Assets | Level 3 | Valuation, Market Approach | Maximum | Appraised Value
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Range of estimated selling cost	0.30

FAIR VALUES OF FINANCIAL INST_5

FAIR VALUES OF FINANCIAL INSTRUMENTS - Balance Sheet Grouping (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Sep. 30, 2019
Financial assets
Debt securities available for sale	$ 1,268,102	$ 1,272,493
Debt securities held to maturity	93,745	133,470
Level 1
Financial assets
Cash and cash equivalents	427,367	126,545
Debt securities available for sale	0	0
Debt securities held to maturity	0	0
Investment securities available for sale, at fair value	2,969	2,606
Non-marketable equity securities	0	0
Loans held for sale	0	0
Loans receivable: [Abstract]
Impaired Loans, Net	0	0
Federal Reserve Bank and Federal Home Loan Bank stocks	0	0
Accrued interest receivable	16,628	20,400
Financial liabilities
Deposits	4,705,028	2,920,516
Overnight federal funds purchased	0	642,000
Federal Home Loan Bank advances	0	0
Other short- and long-term borrowings	0	0
Accrued interest payable	1,923	9,414
Level 2
Financial assets
Cash and cash equivalents	0	0
Debt securities available for sale	1,268,102	1,272,493
Debt securities held to maturity	93,745	133,470
Investment securities available for sale, at fair value	0	0
Non-marketable equity securities	12,000	6,500
Loans held for sale	183,577	148,777
Loans receivable: [Abstract]
Impaired Loans, Net	0	0
Federal Reserve Bank and Federal Home Loan Bank stocks	27,138	30,916
Accrued interest receivable	0	0
Financial liabilities
Deposits	275,045	1,417,994
Overnight federal funds purchased	0	0
Federal Home Loan Bank advances	0	110,691
Other short- and long-term borrowings	100,185	113,876
Accrued interest payable	0	0
Level 3
Financial assets
Cash and cash equivalents	0	0
Debt securities available for sale	0	0
Debt securities held to maturity	0	0
Investment securities available for sale, at fair value	0	0
Non-marketable equity securities	0	0
Loans held for sale	0	0
Loans receivable: [Abstract]
Impaired Loans, Net	3,307,037	3,622,597
Federal Reserve Bank and Federal Home Loan Bank stocks	0	0
Accrued interest receivable	0	0
Financial liabilities
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
Cash and cash equivalents	427,367	126,545
Debt securities available for sale	1,268,102	1,272,493
Debt securities held to maturity	92,610	134,764
Investment securities available for sale, at fair value	2,969	2,606
Non-marketable equity securities	14,784	8,169
Loans held for sale	183,577	148,777
Loans receivable: [Abstract]
Impaired Loans, Net	3,314,140	3,651,413
Federal Reserve Bank and Federal Home Loan Bank stocks	27,138	30,916
Accrued interest receivable	16,628	20,400
Financial liabilities
Deposits	4,979,200	4,337,005
Overnight federal funds purchased	0	642,000
Federal Home Loan Bank advances	0	110,000
Other short- and long-term borrowings	98,224	109,857
Accrued interest payable	1,923	9,414
Estimated Fair Value
Financial assets
Cash and cash equivalents	427,367	126,545
Debt securities available for sale	1,268,102	1,272,493
Debt securities held to maturity	93,745	133,470
Investment securities available for sale, at fair value	2,969	2,606
Non-marketable equity securities	14,784	8,169
Loans held for sale	183,577	148,777
Loans receivable: [Abstract]
Impaired Loans, Net	3,307,037	3,622,597
Federal Reserve Bank and Federal Home Loan Bank stocks	27,138	30,916
Accrued interest receivable	16,628	20,400
Financial liabilities
Deposits	4,980,073	4,338,510
Overnight federal funds purchased	0	642,000
Federal Home Loan Bank advances	0	110,691
Other short- and long-term borrowings	100,185	113,876
Accrued interest payable	$ 1,923	$ 9,414

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Community Bank - USD ($) $ in Millions	Nov. 18, 2020	Sep. 17, 2020	Aug. 04, 2020
Subsequent Event [Line Items]
Additional amount of portfolio sold		$ 76.4	$ 58.6
Subsequent Event
Subsequent Event [Line Items]
Additional amount of portfolio sold	$ 129.8