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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 Past Due						60-89 Days Past Due						> 89 Days Past Due						Total Past Due						Current						Total Loans and Leases Receivable						> 89 Days Past Due and Accruing						Non-accrual balance						Total
(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 Past Due						60-89 Days Past Due						> 89 Days Past Due						Total Past Due						Current						Total Loans and Leases Receivable						> 89 Days Past Due and Accruing						Non-accrual balance						Total
(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 Balance						Unpaid Principal Balance						Specific Allowance
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 Balance						Unpaid Principal Balance						Specific Allowance
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 Recorded Investment						Recognized Interest Income						Average Recorded Investment						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

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