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Organization and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Organization Consolidation And Presentation Of Financial Statements [Abstract]

The following table provides a summary of the tax advantaged VIE that the Company has not consolidated as of December 31, 2019 and 2018:

	2019		2018
Investment carrying amount	$	—	$	602
Maximum exposure to loss		1,758		3,240

Schedule of Loans Receivable Held-for-sale

The following summarizes the activity pertaining to loans held for sale for the years ended December 31, 2019 and 2018:

	2019			2018
Balance at beginning of year	$	687,393		$	680,454
Originations		1,005,165			1,079,472
Proceeds from sale		(457,533	)		(1,086,614	)
Gain on sale of loans		29,002			75,170
Principal collections, net of deferred fees and costs		(58,683	)		(23,977	)
Non-cash transfers, net		(238,897	)		(37,112	)
Balance at end of period	$	966,447		$	687,393

Schedule of Property, Plant and Equipment

Depreciation is computed by the straight-line method over the following estimated useful lives:

	Years
Buildings		39
Transportation	5-10
Land improvements	10-15
Furniture and equipment	5-10
Computers and software	3-5
Solar panels	20-25

Components of premises and equipment and total accumulated depreciation at December 31, 2019 and 2018 are as follows:

	2019			2018
Buildings	$	54,671		$	31,880
Land improvements		5,180			3,592
Furniture and equipment		17,878			10,878
Computers and software		5,134			665
Leasehold improvements		8,078			7,757
Land		8,650			8,650
Transportation		60,947			30,867
Solar panels		164,295			159,161
Deposits on fixed assets		596			36,180
Premises and equipment, total		325,429			289,630
Less accumulated depreciation		(46,330	)		(27,106	)
Premises and equipment, net of depreciation	$	279,099		$	262,524

Schedule of Impaired Intangible Assets

Impairment related charges for the years ended December 31, 2018 and 2017 are reflected in a separate line in the income statement and are comprised of the following components:

		2018			2017
Intangible assets	$	3,979		$	720
Goodwill		—			7,278
Other net asset dispositions		341			—
Contingent consideration liability		(1,640	)		(4,350	)
Total impairment expense on goodwill and other intangibles, net	$	2,680		$	3,648

Schedule of Change in Accounting Estimate

The effects of reflecting this change in accounting estimate on the 2017 consolidated financial statements are as follows:

	Year Ended
	December 31, 2017
Decrease in:
Net income	$	894
Basic EPS	$	0.02
Diluted EPS	$	0.02

Schedule of Basic and Diluted Earnings Per Share

	December 31,
	2019		2018		2017
Basic earnings per share:
Net income available to common shareholders	$	18,034	$	51,448	$	100,499
Weighted-average basic shares outstanding		40,222,758		40,056,230		36,592,893
Basic earnings per share	$	0.45	$	1.28	$	2.75
Diluted earnings per share:
Net income available to common shareholders, for diluted earnings per share	$	18,034	$	51,448	$	100,499
Total weighted-average basic shares outstanding		40,222,758		40,056,230		36,592,893
Add effect of dilutive stock options and restricted stock grants		830,756		1,390,520		1,266,642
Total weighted-average diluted shares outstanding		41,053,514		41,446,750		37,859,535
Diluted earnings per share	$	0.44	$	1.24	$	2.65
Anti-dilutive shares		1,071,467		1,111,236		253,338

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

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