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SEGMENT REPORTING
 12 Months Ended
Sep. 30, 2016
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 year ended September 30, 2015, the Company reported its results of operations through three business segments: Meta Payment Systems, Retail Bank, and Other. Effective October 1, 2015, segments are now aligned with the new management operating structure implemented by the Company for the fiscal year 2016. The Company accordingly has changed its basis presentation for segments, and following such change, reports its results of operations through the following three business segments: Payments, Banking, and Corporate Services/Other. Certain shared services, including the investment portfolio, which was included in the former Retail Bank segment, is now included in Corporate Services/Other. AFS/IBEX and Refund Advantage were previously and are currently in the Banking and Payments segments, respectively. Prior periods have been reclassified to conform to the current period presentation.

In addition, certain management accounting methodologies, including the treatment of intersegment assets and liabilities, and related allocations, were refined. Prior periods have been reclassified to conform to the current period presentation for all segment reporting, are appropriately reported below.
 
Payments
 
Banking
 
Corporate Services/Other
 
Total
Year Ended September 30, 2016
 
 
 
 
 
 
 
Interest income
$
9,711

 
$
38,321

 
$
33,364

 
$
81,396

Interest expense
181

 
1,331

 
2,579

 
4,091

Net interest income (expense)
9,530

 
36,990

 
30,785

 
77,305

Provision (recovery) for loan losses
971

 
3,634

 
—

 
4,605

Non-interest income
95,261

 
4,280

 
1,229

 
100,770

Non-interest expense
74,168

 
21,516

 
38,964

 
134,648

Income (loss) before income tax expense (benefit)
29,652

 
16,120

 
(6,950
)
 
38,822

 
 
 
 
 
 
 
 
Total assets
41,357

 
929,243

 
3,035,819

 
4,006,419

Total goodwill
—

 
—

 
36,928

 
36,928

Total deposits
2,131,042

 
299,030

 
10

 
2,430,082


 
Payments
 
Banking
 
Corporate Services/Other
 
Total
Year Ended September 30, 2015
 
 
 
 
 
 
 
Interest income
$
7,261

 
$
31,394

 
$
22,952

 
$
61,607

Interest expense
169

 
1,377

 
841

 
2,387

Net interest income (expense)
7,092

 
30,017

 
22,111

 
59,220

Provision (recovery) for loan losses
—

 
689

 
776

 
1,465

Non-interest income
54,417

 
3,358

 
399

 
58,174

Non-interest expense
47,458

 
17,900

 
31,148

 
96,506

Income (loss) before income tax expense (benefit)
14,051

 
14,786

 
(9,414
)
 
19,423

 
 
 
 
 
 
 
 
Total assets
44,139

 
706,172

 
1,779,394

 
2,529,705

Total goodwill
—

 
—

 
36,928

 
36,928

Total deposits
1,424,304

 
233,235

 
(5
)
 
1,657,534

 
 
Payments
 
Banking
 
Corporate Services/Other
 
Total
Year Ended September 30, 2014
 
 
 
 
 
 
 
Interest income
$
5,973

 
$
21,549

 
$
21,138

 
$
48,660

Interest expense
125

 
1,396

 
877

 
2,398

Net interest income (expense)
5,848

 
20,153

 
20,261

 
46,262

Provision (recovery) for loan losses
—

 
1,150

 
—

 
1,150

Non-interest income
48,524

 
1,986

 
1,228

 
51,738

Non-interest expense
42,536

 
12,680

 
23,015

 
78,231

Income (loss) before income tax expense (benefit)
11,836

 
8,309

 
(1,526
)
 
18,619

 
 
 
 
 
 
 
 
Total assets
38,451

 
493,538

 
1,522,042

 
2,054,031

Total deposits
1,099,548

 
266,993

 
—

 
1,366,541