1st Franklin Financial 10-Q14 Nov 232023 Q3 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2023	Oct. 31, 2023
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
Entity File Number	2-27985
Entity Registrant Name	1st FRANKLIN FINANCIAL CORPORATION
Entity Incorporation, State or Country Code	GA
Entity Tax Identification Number	58-0521233
Entity Address, Address Line One	135 East Tugalo Street
Entity Address, Address Line Two	Post Office Box 880
Entity Address, City or Town	Toccoa
Entity Address, State or Province	GA
Entity Address, Postal Zip Code	30577
City Area Code	706
Local Phone Number	886-7571
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0000038723
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Voting Common Stock
Entity Common Stock, Shares Outstanding		1,700
Nonvoting Common Stock
Entity Common Stock, Shares Outstanding		168,300

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Unaudited) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
ASSETS
CASH AND CASH EQUIVALENTS	$ 20,017,378	$ 49,652,729
RESTRICTED CASH	14,477,962	15,781,499
LOANS:
Direct Cash Loans	944,916,072	911,821,593
Real Estate Loans	31,376,575	37,323,155
Sales Finance Contracts	171,943,423	146,507,130
Total	1,148,236,070	1,095,651,878
Less: Unearned Finance Charges	167,796,641	154,630,023
Unearned Insurance Premiums and Commissions	67,163,033	65,536,077
Allowance for Credit Losses	70,980,000	75,210,063
Net Loans	842,296,396	800,275,715
INVESTMENT SECURITIES:
Available for Sale, at fair value	216,428,630	220,028,343
OTHER ASSETS:
Operating Lease Right-of-Use Assets	41,739,840	38,153,238
Other Assets	52,447,396	39,032,732
Total other assets	94,187,236	77,185,970
TOTAL ASSETS	1,187,407,602	1,162,924,256
LIABILITIES AND STOCKHOLDERS' EQUITY
SENIOR DEBT	852,762,952	804,442,227
OPERATING LEASE LIABILITIES	42,762,343	39,019,208
ACCRUED EXPENSES AND OTHER LIABILITIES	18,808,903	31,163,971
SUBORDINATED DEBT	28,165,151	29,005,826
Total Liabilities	942,499,349	903,631,232
STOCKHOLDERS' EQUITY:
Preferred Stock: $100 par value, 6,000 shares authorized; 0 shares outstanding	0	0
Accumulated Other Comprehensive (Loss)	(41,258,658)	(26,401,816)
Retained Earnings	285,996,911	285,524,840
Total Stockholders' Equity	244,908,253	259,293,024
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	1,187,407,602	1,162,924,256
Voting Common Stock
STOCKHOLDERS' EQUITY:
Common Stock	170,000	170,000
Nonvoting Common Stock
STOCKHOLDERS' EQUITY:
Common Stock	$ 0	$ 0

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Unaudited) - Parenthetical - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Preferred stock, par value (in dollars per share)	$ 100	$ 100
Preferred stock, shares authorized (in shares)	6,000	6,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Voting Common Stock
Common stock, par value (in dollars per share)	$ 100	$ 100
Common stock, shares authorized (in shares)	2,000	2,000
Common stock, shares outstanding (in shares)	1,700	1,700
Nonvoting Common Stock
Common stock, shares authorized (in shares)	198,000	198,000
Common stock, shares outstanding (in shares)	168,300	168,300

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF INCOME AND RETAINED EARNINGS (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
INTEREST INCOME	$ 73,421,166	$ 70,724,286	$ 212,045,097	$ 204,867,038
INTEREST EXPENSE	11,708,246	7,123,645	30,424,167	19,988,429
NET INTEREST INCOME	61,712,920	63,600,641	181,620,930	184,878,609
Provision for Credit Losses	14,827,391	24,967,844	62,236,416	57,024,372
NET INTEREST INCOME AFTER PROVISION FOR LOAN LOSSES	46,885,529	38,632,797	119,384,514	127,854,237
INSURANCE INCOME
Premiums and Commissions	14,447,793	14,772,163	41,830,689	42,851,191
Insurance Claims and Expenses	3,793,588	4,513,929	12,360,980	13,731,066
Total Net Insurance Income	10,654,205	10,258,234	29,469,709	29,120,125
OTHER REVENUE	2,002,447	1,835,940	5,641,872	5,381,846
OTHER OPERATING EXPENSES
Personnel Expense	28,968,385	28,417,796	84,546,352	86,643,628
Occupancy Expense	4,776,283	4,571,707	14,727,662	13,284,849
Other	15,252,548	14,596,721	48,624,026	42,265,283
Total	48,997,216	47,586,224	147,898,040	142,193,760
INCOME BEFORE INCOME TAXES	10,544,965	3,140,747	6,598,055	20,162,448
Provision for Income Taxes	1,346,979	1,359,786	3,440,894	3,201,942
NET INCOME	$ 9,197,986	$ 1,780,961	$ 3,157,161	$ 16,960,506
BASIC AND DILUTED EARNINGS PER SHARE
Earnings per share, basic (in dollars per share)	$ 54.11	$ 10.48	$ 18.57	$ 99.77
Earnings per share, diluted (in dollars per share)	$ 54.11	$ 10.48	$ 18.57	$ 99.77

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF INCOME AND RETAINED EARNINGS (Unaudited) - Parenthetical - shares	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Voting Common Stock
Common stock, shares outstanding (in shares)	1,700	1,700	1,700
Nonvoting Common Stock
Common stock, shares outstanding (in shares)	168,300	168,300	168,300
Common Stock
Shares outstanding (in shares)	170,000	170,000	170,000

CONDENSED CONSOLIDATED STATEM_5

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Comprehensive Income [Abstract]
Net Income	$ 9,197,986	$ 1,780,961	$ 3,157,161	$ 16,960,506
Net changes related to available-for-sale securities
Unrealized (losses)	(21,458,438)	(18,369,401)	(18,582,360)	(58,740,515)
Income tax benefit	4,503,368	3,849,925	3,904,323	12,319,839
Net unrealized (losses)	(16,955,070)	(14,519,476)	(14,678,037)	(46,420,676)
Less reclassification of gain to net income	80,690	116,198	178,805	320,656
Total Other Comprehensive (Loss)	(17,035,760)	(14,635,674)	(14,856,842)	(46,741,332)
Total Comprehensive (Loss)	$ (7,837,774)	$ (12,854,713)	$ (11,699,681)	$ (29,780,826)

CONDENSED CONSOLIDATED STATEM_6

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Unaudited) - USD ($)	Total	Common Stock	Retained Earnings	Accumulated Other Comprehensive Income (Loss)
Beginning balance (in shares) at Dec. 31, 2021		170,000
Beginning balance at Dec. 31, 2021	$ 296,757,753	$ 170,000	$ 286,851,102	$ 9,736,651
Comprehensive Income:
Net Income			16,960,506
Other Comprehensive Loss				(46,741,332)
Total Comprehensive Loss	(29,780,826)
Cash Distributions Paid	(17,485,889)		(17,485,889)
Ending balance (in shares) at Sep. 30, 2022		170,000
Ending balance at Sep. 30, 2022	249,491,038	$ 170,000	286,325,719	(37,004,681)
Beginning balance (in shares) at Jun. 30, 2022		170,000
Beginning balance at Jun. 30, 2022	269,594,290	$ 170,000	291,793,297	(22,369,007)
Comprehensive Income:
Net Income			1,780,961
Other Comprehensive Loss				(14,635,674)
Total Comprehensive Loss	(12,854,713)
Cash Distributions Paid	(7,248,539)		(7,248,539)
Ending balance (in shares) at Sep. 30, 2022		170,000
Ending balance at Sep. 30, 2022	249,491,038	$ 170,000	286,325,719	(37,004,681)
Beginning balance (in shares) at Dec. 31, 2022		170,000
Beginning balance at Dec. 31, 2022	259,293,024	$ 170,000	285,524,840	(26,401,816)
Comprehensive Income:
Net Income			3,157,161
Other Comprehensive Loss				(14,856,842)
Total Comprehensive Loss	(11,699,681)
Cash Distributions Paid	(2,685,090)		(2,685,090)
Ending balance (in shares) at Sep. 30, 2023		170,000
Ending balance at Sep. 30, 2023	244,908,253	$ 170,000	285,996,911	(41,258,658)
Beginning balance (in shares) at Jun. 30, 2023		170,000
Beginning balance at Jun. 30, 2023	252,746,027	$ 170,000	276,798,925	(24,222,898)
Comprehensive Income:
Net Income			9,197,986
Other Comprehensive Loss				(17,035,760)
Total Comprehensive Loss	(7,837,774)
Ending balance (in shares) at Sep. 30, 2023		170,000
Ending balance at Sep. 30, 2023	$ 244,908,253	$ 170,000	$ 285,996,911	$ (41,258,658)

CONDENSED CONSOLIDATED STATEM_7

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income	$ 3,157,161	$ 16,960,506
Adjustments to reconcile net income to net cash provided by operating activities:
Provision for credit losses	62,236,416	57,024,372
Depreciation and amortization	3,382,908	3,247,341
Deferred tax benefit	264,643	98,667
Net gains due to called redemptions of marketable securities and amortization on securities	(477,461)	(609,685)
Increase in other assets	(9,642,768)	797,136
Decrease in other liabilities	(12,360,694)	(2,571,243)
Net Cash Provided	46,560,205	74,947,094
CASH FLOWS FROM INVESTING ACTIVITIES:
Loans originated or purchased	(474,518,236)	(476,703,192)
Loan payments	370,261,142	360,884,437
Purchases of securities, available for sale	(30,333,953)	(27,389,663)
Redemptions of securities, available for sale	15,605,000	20,885,000
Capital Expenditures	(3,308,006)	(3,358,384)
Proceeds from Sale of Fixed Assets	0	22,763
Net Cash Used	(122,294,053)	(125,659,039)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net (decrease) / increase in senior demand notes	(15,705,428)	18,874,264
Advances on credit line	181,343,719	156,902,606
Payments on credit line	(139,574,719)	(159,802,606)
Commercial paper issued	93,516,075	124,974,424
Commercial paper redeemed	(71,258,922)	(53,365,629)
Subordinated debt securities issued	5,036,497	4,235,736
Subordinated debt securities redeemed	(5,877,172)	(4,879,025)
Dividends / distributions	(2,685,090)	(17,485,889)
Net Cash Provided	44,794,960	69,453,881
NET (DECREASE)/INCREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(30,938,888)	18,741,936
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, beginning	65,434,228	40,366,820
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, ending	34,495,340	59,108,756
Cash paid during the year for -
Interest Paid	29,514,305	19,795,232
Income Taxes Paid	3,124,842	3,003,000
Non-cash transactions for -
ROU assets and associated liabilities	$ 8,406,887	$ 5,827,850

Basis of Presentation

Basis of Presentation	9 Months Ended
Basis of Presentation	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements of 1 st Franklin Financial Corporation and subsidiaries (the "Company") should be read in conjunction with the audited consolidated financial statements of the Company and notes thereto as of December 31, 2022 and for the year then ended included in the Company's 2022 Annual Report filed with the Securities and Exchange Commission. Inter-company accounts and transactions have been eliminated from the condensed consolidated financial statements. In the opinion of Management of the Company, the accompanying unaudited condensed consolidated financial statements contain all normal recurring adjustments necessary to present fairly the Company's consolidated financial position as of September 30, 2023 and December 31, 2022, its consolidated results of operations and comprehensive income for the three and nine months ended September 30, 2023 and 2022 and its consolidated cash flows for the nine months ended September 30, 2023 and 2022. While certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) have been condensed or omitted pursuant to the rules and regulations of the Securities and Exchange Commission, the Company believes that the disclosures herein are adequate to make the information presented not misleading. The Company’s financial condition and results of operations as of and for the three and nine months ended September 30, 2023 are not necessarily indicative of the results to be expected for the full fiscal year or any other future period. The preparation of financial statements in accordance with GAAP requires management to make estimates and assumptions that affect the reported amount of assets and liabilities at and as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ materially from those estimates. The computation of earnings per share is self-evident from the accompanying Condensed Consolidated Statements of Income and Retained Earnings (Unaudited). The Company has no dilutive securities outstanding. The following table provides a reconciliation of cash, cash equivalents and restricted cash (in 000's) reported in the condensed consolidated statements of cash flows: September 30, September 30, Cash and Cash Equivalents $ 20,017 $ 46,680 Restricted Cash 14,478 12,429 Total Cash, Cash Equivalents and Restricted Cash $ 34,495 $ 59,109 The Company categorizes its primary sources of revenue into three categories: (1) interest related revenue, (2) insurance related revenue and (3) other revenue from contracts with customers. • Interest related revenues are specifically excluded from the scope of ASC Topic 606, Revenue from Contracts with Customers, and accounted for under ASC Topic 310, “Receivables”. • Insurance related revenues are subject to industry-specific guidance within the scope of ASC Topic 944, “Financial Services – Insurance”. • Other revenues primarily relate to commissions earned by the Company on sales of auto club memberships. Auto club commissions are revenue from contracts with customers and are accounted for in accordance with the guidance set forth in ASC Topic 606. During the three months ended September 30, 2023, and 2022, the Company recognized interest related revenue of $73.4 million and $70.7 million, respectively, insurance related revenue of $14.4 million and $14.8 million, respectively, and other revenue from contracts with customers of $2.0 million and $1.8 million, respectively. During the nine months ended September 30, 2023, and 2022, the Company recognized interest related revenue of $212.0 million and $204.9 million, respectively, insurance related revenue of $41.8 million and $42.9 million, and other revenues of $5.6 million and $5.4 million, respectively. Recent Accounting Pronouncements: In March 2022 the Financial Accounting Standards Board ("FASB") issued an accounting update ("ASU No. 2022-02") eliminating the accounting for troubled debt restructurings (each, a "TDR") by creditors while enhancing the disclosure requirements for certain loan refinancings and restructurings by creditors when a borrower is experiencing financial difficulty. The amendment also requires disclosure of gross credit losses by year of origination for finance receivables. The amendments in this update are effective for annual and interim period beginning after December 15, 2022. The elimination of TDR guidance may be adopted prospectively for loan modifications after adoption or on a modified retrospective basis, which would also apply to loans previously modified, resulting in a cumulative effect adjustment to retained earnings in the period of adoption for changes in the allowance for credit losses. The Company adopted the new standard on January 1, 2023 and elected to apply the new measurement prospectively. Adoption did not have a material impact, except for changes in disclosure required by the standard, in the footnotes to the Company's consolidated financial statements.

Loans

Loans	9 Months Ended
Loans	Sep. 30, 2023
Receivables [Abstract]
Loans	Loans The Company’s consumer loans are made to individuals, who may be new customers, existing customers (loan renewals), former customers or customers converting from a sales contract, in relatively small amounts for relatively short period of time. First and second mortgage loans on real estate are made in larger amounts and for longer periods of time. The Company also purchases sales finance contracts from various dealers. All loans and sales contracts are held for investment. Cash, unearned finance charges, origination fees, discounts, premiums, deferred fees, and, in the instance of a loan renewal, the net payoff of the of the renewed loan are included in the loan origination amount. The cash component of the loan origination is included in the Statement of Cash Flows in the Cash Flows from Investing Activities as Loans Originated or Purchased. Loan Renewals Loan renewals are accounted for in accordance with the applicable guidance in ASC Topic 310-20 Nonrefundable Fees and Other Costs . Loan renewals are a product the Company offers to existing customers that allows them to borrow additional funds from the Company. In evaluating a loan for renewal, in addition to our standard underwriting requirements, we may take into consideration the customer’s prior payment performance with us, which we believe to be an indicator of the customer’s future credit performance. If the terms of the new loan resulting from a loan renewal are at least as favorable to us as the terms for comparable loans to other customers with similar collection risks who are not renewing a loan, the renewal is accounted for as a new loan. The criteria is met if the new loan's effective yield is at least equal to the effective yield for such comparable loans and the modification of the original loan is more than minor. A modification of a loan is more than minor if the present value of the cash flows under the terms of the renewal is at least 10 percent different from the present value of the remaining cash flows under the terms of the original loan. Accordingly, when a renewal is generated, the original loan(s) are extinguished along with the associated unearned finance charges and a new loan is originated. Substantially all renewals include a non-cash component that represents the exchange of the original principal balance for the new principal balance and a cash component for the net proceeds distributed to the customer for the additional amount borrowed. The cash component is presented as outflows from investing activities and the non-cash component is presented as a non-cash investing activity. Cash, unearned finance charges, origination fees, discounts, premiums, deferred fees, and, in the instance of a loan renewal, the net payoff of the of the renewed loan are included in the loan origination amount. The cash component of the loan origination is included in the Statement of Cash Flows in the Cash Flows from Investing Activities as Loans Originated or Purchased. Reconciliation of Gross Loans Originated / Acquired to Loans Originated or Purchased in Consolidated Statements of Cash Flows (in 000's): Nine Months Ended September 30, 2023 2022 Loans originated or purchased: Originated $ 855,522 $ 882,362 Purchased $ 32,882 $ 9,758 Less Non-Cash Reconciling items: Other Consumer renewed loans (live check and premier) 182,951 192,010 Other non-cash activity: unearned finance charges, origination fees, discounts, premiums, and deferred fees 230,935 213,649 Loans originated or purchased per Consolidated Statements of Cash Flows: $ 474,518 $ 476,703 Description of Loans Loans outstanding on the Consolidated Statements of Financial Position (“Financial Gross Outstanding(s)”) include principal, origination fees, premiums, discounts, and in the case of interest-bearing loans, deferred fees, other fees receivable, and accrued interest receivable. Loan performance reporting is generally based on a loan’s gross outstanding balance (“Gross Outstanding(s)”), (“Gross Balance”), ("Gross Amount"), or ("Gross Loan") that includes principal plus origination fees for interest-bearing loans and the total of payments for loans with pre-computed interest. The allowance for credit losses is based on the underlying financial instrument’s amortized cost basis ("Amortized Cost Basis"), with the allowance representing the portion of Amortized Cost Basis the Company does not expect to recover due to credit losses. The following are included in the Company’s Amortized Cost Basis: • For pre-computed loans: Principal Balance, net of unearned finance charges and unearned insurance 1 . • For interest-bearing loans: Principal Balance, net of unearned insurance 1 . 1 The state of Louisiana classifies certain insurance products as non-refundable. Non-refundable products are not netted against the principal balance for calculation of the amortized cost basis. The Company’s Gross Balances (in 000's) by loan class as of September 30, 2023 and December 31, 2022: Gross Balance (in 000's) by Origination Year as of September 30, 2023: Loan Class 2023 2022 2021 2020 2019 Prior Total Live Check Loans $ 123,848 $ 30,310 $ 3,990 $ 596 $ 60 $ 19 $ 158,823 Premier Loans 11,183 36,020 14,092 2,925 734 249 65,203 Other Consumer Loans 466,578 180,653 55,472 10,739 3,417 1,155 718,014 Real Estate Loans 2,054 1,437 11,277 4,951 4,443 6,741 30,903 Sales Finance Contracts 80,577 55,495 22,652 10,563 1,592 173 171,052 Total $ 684,240 $ 303,915 $ 107,483 $ 29,774 $ 10,246 $ 8,337 $ 1,143,995 Gross Balance (in 000's) by Origination year as of December 31, 2022: Loan Class 2022 2021 2020 2019 2018 Prior Total Live Check Loans $ 129,140 $ 15,432 $ 2,234 $ 292 $ 32 $ 10 $ 147,140 Premier Loans 68,166 29,236 7,155 2,101 528 82 107,268 Other Consumer Loans 482,667 136,511 24,941 8,134 2,333 526 655,112 Real Estate Loans 3,640 13,216 6,098 5,261 3,876 4,517 36,608 Sales Finance Contracts 85,001 37,060 19,145 3,817 585 68 145,676 Total $ 768,614 $ 231,455 $ 59,573 $ 19,605 $ 7,354 $ 5,203 $ 1,091,804 The Company’s Gross Balance (in 000's) on non-accrual loans by loan class as of September 30, 2023 and December 31, 2022 are as follows: Loan Class September 30, December 31, Live Check Loans $ 9,839 $ 13,527 Premier Loans 3,227 4,738 Other Consumer Loans 30,966 41,240 Real Estate Loans 1,264 1,870 Sales Finance Contracts 6,142 5,656 Total $ 51,438 $ 67,031 Age analysis of Gross Balance (in 000's) on past due loans, segregated by loan class, as of September 30, 2023: Loan Class 30-59 Days 60-89 Days 90 Days or Total Live Check Loans $ 5,296 $ 3,315 $ 6,307 $ 14,918 Premier Loans 1,308 941 2,178 4,427 Other Consumer Loans 20,824 12,039 23,181 56,044 Real Estate Loans 725 421 1,353 2,499 Sales Finance Contracts 4,028 2,203 4,081 10,312 Total $ 32,181 $ 18,919 $ 37,100 $ 88,200 Age analysis of Gross Balance (in 000's) on past due loans, segregated by loan class, as of December 31, 2022: Loan Class 30-59 Days 60-89 Days 90 Days or Total Live Check Loans $ 6,217 $ 4,524 $ 8,232 $ 18,973 Premier Loans 2,164 1,302 2,416 5,882 Other Consumer Loans 24,681 14,373 26,818 65,872 Real Estate Loans 894 436 1,380 2,710 Sales Finance Contracts 4,257 2,066 3,315 9,638 Total $ 38,213 $ 22,701 $ 42,161 $ 103,075 While aging analysis is the primary credit quality indicator, we also consider loans in non-accrual status, loan restructures where the borrower is experiencing financial difficulty, the ratio of bankrupt accounts to the total Gross Outstanding, and economic factors in evaluating whether any qualitative adjustments were necessary to the allowance for credit losses. The ratio of bankrupt accounts to the Gross Balance was 1.51% at September 30, 2023, compared to 1.56% at December 31, 2022. For each segment in the portfolio, the Company also evaluates credit quality based on the aging status of the loan and by payment activity. The following table presents the Gross Balance in each segment of the portfolio as of September 30, 2023 based on year of origination: Payment Performance by Origination Year (in thousands) 2023(1) 2022 2021 2020 2019 Prior Total Live Check Loans: Performing $ 117,682 $ 26,957 $ 3,708 $ 562 $ 57 $ 19 $ 148,985 Nonperforming 6,166 3,353 282 34 3 — 9,838 $ 123,848 $ 30,310 $ 3,990 $ 596 $ 60 $ 19 $ 158,823 Premier Loans: Performing $ 11,013 $ 34,068 $ 13,217 $ 2,756 $ 698 $ 222 $ 61,974 Nonperforming 170 1,952 875 169 36 27 3,229 $ 11,183 $ 36,020 $ 14,092 $ 2,925 $ 734 $ 249 $ 65,203 Other Consumer Loans: Performing $ 454,975 $ 167,107 $ 50,997 $ 9,797 $ 3,119 $ 1,054 $ 687,049 Nonperforming 11,603 13,546 4,475 942 298 101 30,965 $ 466,578 $ 180,653 $ 55,472 $ 10,739 $ 3,417 $ 1,155 $ 718,014 Real Estate Loans: Performing $ 2,054 $ 1,400 $ 10,754 $ 4,710 $ 4,227 $ 6,495 $ 29,640 Nonperforming — 37 523 241 216 246 1,263 $ 2,054 $ 1,437 $ 11,277 $ 4,951 $ 4,443 $ 6,741 $ 30,903 Sales Finance Contracts: Performing $ 78,852 $ 53,171 $ 21,391 $ 9,917 $ 1,427 $ 151 $ 164,909 Nonperforming 1,725 2,324 1,261 646 165 22 6,143 $ 80,577 $ 55,495 $ 22,652 $ 10,563 $ 1,592 $ 173 $ 171,052 (1) Includes loans originated during the nine months ended September 30, 2023. In March 2022 the Financial Accounting Standards Board ("FASB") issued an accounting update ("ASU No. 2022-02") eliminating the accounting for troubled debt restructurings (each, a "TDR") by creditors while enhancing the disclosure requirements for certain loan refinancings and restructurings by creditors when a borrower is experiencing financial difficulty. The amendment also requires disclosure of gross credit losses by year of origination for finance receivables. The amendments in this update are effective for annual and interim periods beginning after December 15, 2022. The elimination of TDR guidance and enhanced disclosure requirements were adopted prospectively for loan modifications after adoption. These enhanced disclosures are presented herein for periods since adoption. Modifications that lower the principal balance experience a direct charge-off for the difference of the original and modified principal amount. The Company only lowers the principal balance due in the event of a court order. The information relating to modifications made to borrowers experiencing financial difficulty (dollars in 000's) for the period indicated are as follows: Three months ended September 30, 2023 (in 000's) Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination - Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Live Check Loans $ 1,225 3.1 % $ 503 1.3 % $ 627 1.6 % $ 677 1.7 % $ 352 0.9 % Premier Loans 268 1.6 % 375 2.3 % 176 1.1 % 533 3.3 % 309 1.9 % Other Consumer Loans 3,245 1.8 % 3,969 2.2 % 2,225 1.2 % 7,651 4.3 % 4,721 2.6 % Real Estate Loans 119 1.6 % — — % — — % — — % — — % Sales Finance Contracts 207 0.5 % 298 0.7 % 459 1.1 % 1,614 3.8 % 192 0.5 % Total $ 5,064 1.8 % $ 5,145 1.8 % $ 3,487 1.2 % $ 10,475 3.7 % $ 5,574 2.0 % Nine months ended September 30, 2023 (in 000's) Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination - Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Live Check Loans $ 3,749 3.1 % $ 1,622 1.4 % $ 1,895 1.6 % $ 2,106 1.8 % $ 876 0.7 % Premier Loans 1,011 2.1 % 1,190 2.4 % 613 1.3 % 1,456 3.0 % 1,008 2.1 % Other Consumer Loans 8,939 1.7 % 10,353 1.9 % 7,156 1.3 % 21,657 4.0 % 12,908 2.4 % Real Estate Loans 282 1.3 % 5 — % 25 0.1 % — — % 17 0.1 % Sales Finance Contracts 480 0.4 % 577 0.4 % 1,372 1.1 % 4,677 3.6 % 475 0.4 % Total $ 14,461 1.7 % $ 13,747 1.6 % $ 11,061 1.3 % $ 29,896 3.5 % $ 15,284 1.8 % The financial effects of the modifications made to borrowers experiencing financial difficulty in the three months ended September 30, 2023 are as follows: Loan Modification Loan Class Financial Effect Principal Forgiveness Live Check Loans Reduced the gross balance of the loans $0.6 million Premier Loans Reduced the gross balance of the loans $0.2 million Other Consumer Loans Reduced the gross balance of the loans $2.2 million Real Estate Loans No Financial Effect Sales Finance Contracts Reduced the gross balance of the loans $0.5 million Interest Rate Reduction Live Check Loans Reduced the weighted-weighted average contractual interest rate from 27.1% to 16.8% Premier Loans Reduced the weighted-weighted average contractual interest rate from 20.6% to 16.0% Other Consumer Loans Reduced the weighted-weighted average contractual interest rate from 29.1% to 18.8% Real Estate Loans Reduced the weighted-weighted average contractual interest rate from 18.2% to 6.0% Sales Finance Contracts Reduced the weighted-weighted average contractual interest rate from 21.3% to 13.3% Term Extension Live Check Loans Added a weighted average 12 months to the term Premier Loans Added a weighted average 26 months to the term Other Consumer Loans Added a weighted average 16 months to the term Real Estate Loans No Financial Effect Sales Finance Contracts Added a weighted average 28 months to the term The financial effects of the modifications made to borrowers experiencing financial difficulty in the nine months ended September 30, 2023 are as follows: Loan Modification Loan Class Financial Effect Principal Forgiveness Live Check Loans Reduced the gross balance of the loans $1.9 million Premier Loans Reduced the gross balance of the loans $0.6 million Other Consumer Loans Reduced the gross balance of the loans $7.2 million Real Estate Loans No Financial Effect Sales Finance Contracts Reduced the gross balance of the loans $1.4 million Interest Rate Reduction Live Check Loans Reduced the weighted-weighted average contractual interest rate from 26.9% to 17.0% Premier Loans Reduced the weighted-weighted average contractual interest rate from 20.3% to 15.4% Other Consumer Loans Reduced the weighted-weighted average contractual interest rate from 29.1% to 19.2% Real Estate Loans Reduced the weighted-weighted average contractual interest rate from 18.4% to 6.6% Sales Finance Contracts Reduced the weighted-weighted average contractual interest rate from 21.7% to 14.8% Term Extension Live Check Loans Added a weighted average 13 months to the term Premier Loans Added a weighted average 22 months to the term Other Consumer Loans Added a weighted average 16 months to the term Real Estate Loans Added a weighted average 43 months to the term Sales Finance Contracts Added a weighted average 17 months to the term Loans modified for borrowers experiencing financial difficulty during the prior 12 months that subsequently charged off during the three and nine month periods ended September 30, 2023 (in 000's): Three Months Ended September 30, 2023 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination- Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Live Check Loans $ 908 $ 142 $ 408 $ 166 $ 101 Premier Loans 125 100 85 96 99 Other Consumer Loans 1,554 832 909 1,244 852 Real Estate Loans — — — — — Sales Finance Contracts 73 101 159 330 20 Total $ 2,660 $ 1,175 $ 1,561 $ 1,836 $ 1,072 Nine Months Ended September 30, 2023 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination- Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Live Check Loans $ 2,326 $ 221 $ 697 $ 221 $ 226 Premier Loans 366 148 242 144 183 Other Consumer Loans 4,002 1,143 1,877 2,047 1,630 Real Estate Loans — — 5 — — Sales Finance Contracts 153 160 234 523 49 Total $ 6,847 $ 1,672 $ 3,055 $ 2,935 $ 2,088 The aging for loans that were modified to borrowers experiencing financial difficulty in the past 12 months (in 000's): September 30, 2023 Loan Class Current 30 - 89 Past Due 90+ Past Due Total Live Check Loans $ 12,070 $ 1,153 $ 1,752 $ 14,975 Premier Loans 6,876 855 911 8,642 Other Consumer Loans 78,198 10,007 11,283 99,488 Real Estate Loans 219 38 293 550 Sales Finance Contracts 9,524 1,276 1,442 12,242 Total $ 106,887 $ 13,329 $ 15,681 $ 135,897 Prior to January 1, 2023, the Company classified a receivable as a TDR when the Company modified a loan's contractual terms for economic or other reasons related to the borrower's financial difficulties and granted a concession that would not have otherwise been considered. The following table presents a summary of loans that were restructured during the three months ended September 30, 2022 ($ in 000's): Loan Class Number Pre-Modification Post-Modification Live Check Loans 2,014 $ 3,451 $ 3,408 Premier Loans 307 2,032 1,989 Other Consumer Loans 6,500 26,060 25,414 Real Estate Loans 6 48 48 Sales Finance Contracts 343 2,440 2,371 Total 9,170 $ 34,031 $ 33,230 The following table presents a summary of loans that were restructured during the nine months ended September 30, 2022 ($ in 000's): Loan Class Number Pre-Modification Post-Modification Live Check Consumer Loans 4,401 $ 7,847 $ 7,726 Premier Consumer Loans 685 4,539 4,420 Other Consumer Loans 15,740 61,206 59,388 Real Estate Loans 18 163 161 Sales Finance Contracts 799 5,875 5,684 Total 21,643 $ 79,630 $ 77,379 TDRs that occurred during the twelve months ended September 30, 2022 and subsequently defaulted during the three months ended September 30, 2022 are listed below ($ in 000's): Loan Class Number Pre-Modification Live Check Loans 816 $ 1,359 Premier Loans 61 349 Other Consumer Loans 1,831 4,453 Real Estate Loans 1 2 Sales Finance Contracts 78 381 Total 2,787 $ 6,544 TDRs that occurred during the twelve months ended September 30, 2022 and subsequently defaulted during the nine months ended September 30, 2022 are listed below ($ in 000's): Loan Class Number Pre-Modification Live Check Consumer Loans 1,583 $ 2,787 Premier Consumer Loans 132 724 Other Consumer Loans 4,130 9,572 Real Estate Loans 1 2 Sales Finance Contracts 137 667 Total 5,983 $ 13,752 Allowance for Credit Losses The allowance for credit losses is based on Management's evaluation of the inherent risks and changes in the composition of the Company's loan portfolio. When the Company implemented ASU No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”) loans outstanding with similar risk characteristics were collectively evaluated in pools utilizing an open pool method, whereby a historical loss rate was calculated and applied to the balance of loans outstanding in the portfolio at each reporting period. This historical loss rate was then adjusted by a macroeconomic forecast and other qualitative factors, as appropriate, to fully reflect the expected losses in the loan portfolio. For the period ending September 30, 2023 we utilized a Probability of Default (“PD”) / Loss Given Default (“LGD”) technique to estimate the allowance for credit losses, in which the estimated loss is equal to the product of PD and LGD. Historical net finance receivables are tracked over the term of the loan pools to identify the instances of loss (PDs) and the average severity of losses (LGDs). We engaged a major rating service provider to assist with incorporating a reasonable and supportable forecast which is utilized to support the adjustments of our historical loss experience. Key segmentation in the technique is origination vintage, remaining contractual term, risk score and state of origination. The technique produces a variety of alternative economic scenarios. We consider how macroeconomic and/or other factors might impact expected credit losses over the remaining maturity of the portfolio and determine which scenario(s) and specific scenario weights are applied within the estimation. The allowance for credit losses recorded in the balance sheet reflects Management’s best estimate of expected credit losses. There was not a material impact on the Company’s expected credit losses as a result of the change. The output of both models was within the range of acceptable values. Determining a proper allowance for credit losses is a critical accounting estimate. Estimates used in determining the credit loss reserve are influenced by outside factors, such as consumer payment patterns and general economic conditions, there is uncertainty inherent in these estimates. Actual results could vary based on future changes in significant assumptions. The Company classifies delinquent accounts at the end of each month according to the Company’s graded delinquency rules which includes the number of installments past due at that time, based on the then-existing terms of the contract. Accounts are classified in delinquency categories of 30-59 days past due, 60-89 days past due, or 90 or more days past due based on the Company’s graded delinquency policy. When a loan meets the Company’s charge-off policy, the loan is charged off, unless Management directs that it be retained as an active loan. In making this charge-off evaluation, Management considers factors such as pending insurance, bankruptcy status and other indicators of collectability. The amount charged off is the unpaid balance less the unearned finance charges and the unearned insurance premiums, if applicable. Management ceases accruing finance charges on loans that meet the Company’s non-accrual policy based on grade delinquency rules, generally when two payments remain unpaid on precomputed loans or when the interest paid-to-date on an interest-bearing loan is 60 days or more past due. Finance charges are then only recognized to the extent there is a loan payment received or when the account qualifies for return to accrual status. Accounts qualify for return to accrual status when the graded delinquency on a precomputed loan is less than two payments and on when the interest paid-to-date on an interest-bearing loan is less than 60 days past due. There were no loans that met the non-accrual policy still accruing interest at September 30, 2023 or December 31, 2022. The allowance for credit losses decreased by $4.2 million to $71.0 million as of September 30, 2023, compared to $75.2 million at December 31, 2022. Management believes that the allowance for credit losses, as calculated in accordance with the Company’s current expected credit loss (“CECL”) methodology, is appropriate to cover expected credit losses on loans at September 30, 2023; however, because the allowance for credit losses is based on estimates, there can be no assurance that the ultimate charge-off amount will match such estimates. Management may determine it is appropriate to increase or decrease the allowance for expected credit losses in future periods, or actual losses in any period, either of which events could have a material impact on our results of operations in the future. Gross charge offs by origination year during the three months ended September 30, 2023 (in 000's): Loan Class 2023 2022 2021 2020 2019 Prior Total Live Check Loans $ 3,432 $ 3,666 $ 333 $ 25 $ 7 $ 16 $ 7,479 Premier Loans 81 1,084 426 126 41 9 1,766 Other Consumer Loans 2,607 9,292 2,700 360 205 166 15,330 Real Estate Loans — — — 5 — 2 8 Sales Finance Contracts 176 1,040 542 315 91 20 2,184 Total $ 6,297 $ 15,082 $ 4,001 $ 831 $ 344 $ 213 $ 26,768 Gross charge offs by origination year during the nine months ended September 30, 2023 (in 000's): Loan Class 2023 2022 2021 2020 2019 Prior Total Live Check Loans $ 3,586 $ 17,899 $ 1,957 $ 151 $ 36 $ 46 $ 23,675 Premier Loans 81 3,336 1,851 394 168 41 5,871 Other Consumer Loans 2,713 31,080 12,401 1,787 749 524 49,254 Real Estate Loans — — 1 12 1 11 25 Sales Finance Contracts 190 3,269 2,043 1,259 239 59 7,059 Total $ 6,570 $ 55,584 $ 18,253 $ 3,603 $ 1,193 $ 681 $ 85,884 Segmentation of the portfolio began with the adoption of ASC Topic 326 on January 1, 2020. The following table provides additional information on our allowance for credit losses (in 000's) based on a collective evaluation. Three Months Ended September 30, 2023 Live Premier Other Real Sales Total Allowance for Credit Losses: Ending Balance 6/30/2023 $ 15,289 $ 3,860 $ 47,665 $ 142 $ 9,293 $ 76,249 Provision for Credit Losses 1,667 1,956 6,502 2,109 2,593 $ 14,827 Charge-offs (7,479) (1,766) (15,328) (9) (2,184) $ (26,766) Recoveries 1,431 380 4,355 2 502 $ 6,670 Ending Balance 9/30/2023 $ 10,908 $ 4,430 $ 43,194 $ 2,244 $ 10,204 $ 70,980 Nine Months Ended September 30, 2023 Live Premier Other Real Sales Total Allowance for Credit Losses: Balance as of 12/31/2022 $ 14,896 $ 6,108 $ 46,412 $ 143 $ 7,651 $ 75,210 Provision for Credit Losses 15,649 3,145 33,213 2,122 8,107 $ 62,236 Charge-offs (23,675) (5,871) (49,254) (25) (7,059) $ (85,884) Recoveries 4,038 1,048 12,823 4 1,505 $ 19,418 Ending Balance 9/30/2023 $ 10,908 $ 4,430 $ 43,194 $ 2,244 $ 10,204 $ 70,980 Comparative information of the collective evaluation of the Company's allowance for credit losses (in 000's) is presented the following table. Three Months Ended Nine Months Ended September 30, 2023 September 30, 2022 September 30, 2023 September 30, 2022 Allowance for Credit Losses: Beginning Balance $ 76,249 $ 68,302 $ 75,210 $ 67,311 Provision for credit losses $ 14,827 $ 24,968 $ 62,236 $ 57,024 Charge-offs $ (26,766) $ (25,547) $ (85,884) $ (67,381) Recoveries $ 6,670 $ 5,504 $ 19,418 $ 16,272 Ending balance; collectively evaluated for impairment $ 70,980 $ 73,227 $ 70,980 $ 73,227

Investment Securities

Investment Securities	9 Months Ended
Investment Securities	Sep. 30, 2023
Investments [Abstract]
Investments Securities	Investment Securities Investment Securities available for sale are carried at estimated fair market value. The amortized cost and estimated fair values of these investment securities are as follows (in 000's): As of September 30, 2023 As of December 31, 2022 Amortized Estimated Amortized Estimated Available-for-Sale Obligations of states and political subdivisions $ 268,254 $ 216,027 $ 253,068 $ 219,648 Corporate securities $ 401 $ 401 $ 380 $ 380 Total $ 268,655 $ 216,428 $ 253,448 $ 220,028 Gross unrealized losses on investment securities totaled $52.3 million and $34.5 million at September 30, 2023 and December 31, 2022, respectively. The following table provides an analysis of investment securities in an unrealized loss position (in 000's) for which an allowance for credit losses is unnecessary as of September 30, 2023 and December 31, 2022: Less than 12 Months 12 Months or Longer Total September 30, 2023 Fair Unrealized Fair Unrealized Fair Unrealized Available for Sale: Obligations of states and political subdivisions $ 107,705 $ (10,436) $ 101,481 $ (41,877) $ 209,186 $ (52,313) Less than 12 Months 12 Months or Longer Total December 31, 2022 Fair Unrealized Fair Unrealized Fair Unrealized Available for Sale: Obligations of states and political subdivisions $ 118,495 $ (9,328) $ 42,314 $ (25,126) $ 160,809 $ (34,454) The previous two tables represent 257 and 184 investments held by the Company at September 30, 2023 and December 31, 2022, respectively, the majority of which are rated “A” or higher by Moody’s and/or Standard & Poor’s. The unrealized losses on the Company’s investments listed in the above table were primarily the result of interest rate and market fluctuations. Based on the credit ratings of these investments, along with the consideration of whether the Company has the intent to sell or will be more likely than not required to sell the applicable investment before recovery of amortized cost basis, no other than temporary impairment was determined to be necessary as of September 30, 2023 and December 31, 2022. No securities were sold to date in 2023. Additionally, the Company sold no securities during the year ended December 31, 2022. Proceeds from redemption of investments due the exercise of call provisions by the issuers thereof and regularly scheduled maturities totaled $15.6 million with a net gain of $0.2 million and $26.8 million with a net gain of $0.6 million as of September 30, 2023 and December 31, 2022, respectively. The Company’s insurance subsidiaries internally designate certain investments as restricted to cover their policy reserves and loss reserves. Funds are held in separate trusts for the benefit of each insurance subsidiary at U.S. Bank National Association ("US Bank"). US Bank serves as trustee under trust agreements with the Company's property and casualty insurance company subsidiary (“Frandisco P&C”), as grantor, and American Bankers Insurance Company of Florida, as beneficiary. At September 30, 2023, these trusts held $43.1 million in available-for-sale investment securities at market value. US Bank also serves as trustee under trust agreements with the Company's life insurance company subsidiary (“Frandisco Life”), as grantor, and American Bankers Life Assurance Company, as beneficiary. At September 30, 2023, these trusts held $27.1 million in available-for-sale investment securities at market value. The amounts required to be held in each trust change as required reserves change. All earnings on assets in the trusts are remitted to the Company's insurance subsidiaries.

Fair Value

Fair Value	9 Months Ended
Fair Value	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Fair Value	Fair Value Under ASC Topic 820, fair value is the price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The following fair value hierarchy is used in selecting inputs used to determine the fair value of an asset or liability, with the highest priority given to Level 1, as these are the most transparent or reliable. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurements. Level 1 - Quoted prices for identical instruments in active markets. Level 2 - Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets. Level 3 - Valuations derived from valuation techniques in which one or more significant inputs are unobservable. The following methods and assumptions are used by the Company in estimating fair values of its financial instruments: Cash and Cash Equivalents: Cash includes cash on hand and with banks. Cash equivalents are short-term highly liquid investments with original maturities of three months or less. The carrying value of cash and cash equivalents approximates fair value due to the relatively short period of time between the origination of the instruments and their expected realization. Cash and cash equivalents are classified as a Level 1 financial asset. Loans: The fair value of the Company's direct cash loans and sales finance contracts approximate the carrying value since the estimated life, assuming prepayments, is short-term in nature. The fair value of the Company's real estate loans approximates the carrying value since the interest rate charged by the Company approximates market rates. Loans are classified as a Level 3 financial asset. Marketable Debt Securities: Management has designated the Company's investment securities held in the Company's investment portfolio at September 30, 2023 and December 31, 2022 as being available-for-sale. The investment portfolio is reported at fair value with unrealized gains and losses excluded from earnings and reported in other comprehensive income (loss) included in the consolidated statements of comprehensive income (loss). Gains and losses on sales of securities designated as available-for-sale are determined based on the specific identification method; therefore, Marketable Debt Securities are classified as a Level 2 financial asset. Corporate Securities: The Company estimates the fair value of corporate securities with readily determinable fair values based on quoted prices observed in active markets; therefore, these investments are classified as a Level 1 financial asset. Senior Debt Securities: The carrying value of the Company's senior debt securities approximates fair value due to the relatively short period of time between the origination of the instruments and their expected payment. Senior debt securities are classified as a Level 2 financial liability. Subordinated Debt Securities: The carrying value of the Company's subordinated debt securities approximates fair value due to the re-pricing frequency of the securities. Subordinated debt securities are classified as a Level 2 financial liability. The Company is responsible for the valuation process and as part of this process may use data from outside sources in establishing fair value. The Company performs due diligence to understand the inputs and how the data was calculated or derived. The Company employs a market approach in the valuation of its obligations of states, political subdivisions and municipal revenue bonds that are available-for-sale. These investments are valued on the basis of current market quotations provided by independent pricing services selected by Management based on the advice of an investment manager. To determine the value of a particular investment, these independent pricing services may use certain information with respect to market transactions in such investment or comparable investments, various relationships observed in the market between investments, quotations from dealers, and pricing metrics and calculated yield measures based on valuation methodologies commonly employed in the market for such investments. Quoted prices are subject to our internal price verification procedures. We validate prices received using a variety of methods including, but not limited, to comparison to other pricing services or corroboration of pricing by reference to independent market data such as a secondary broker. There was no change in this methodology during any period reported. Assets measured at fair value (in 000's) as of September 30, 2023 and December 31, 2022 were available-for-sale investment securities which are summarized below: Fair Value Measurements at Reporting Date Using Description September 30, Quoted Prices Significant Significant Corporate securities $ 401 $ 401 $ — $ — Obligations of states and political subdivisions 216,027 — 216,027 — Total $ 216,428 $ 401 $ 216,027 $ — Fair Value Measurements at Reporting Date Using Description December 31, Quoted Prices Significant Significant Corporate securities $ 380 $ 380 $ — $ — Obligations of states and political subdivisions 219,648 — 219,648 — Total $ 220,028 $ 380 $ 219,648 $ —

Leases

Leases	9 Months Ended
Leases	Sep. 30, 2023
Leases [Abstract]
Leases	Leases The Company's operations are carried on in locations which are occupied under operating lease agreements. These lease agreements are recorded as operating lease right-of-use (“ROU”) assets and operating lease liabilities. Lease payments during the nine-month period ended September 30, 2023 were $6.3 million compared to $5.8 million for the same period in the prior year. The Company’s lease maturities schedules as of September 30, 2023 and September 30, 2022 are presented in the tables that follow. ROU assets represent the Company’s right to use an underlying asset during the lease term and the operating lease liabilities represent the Company’s obligations for lease payments in accordance with the lease. Recognition of ROU assets and liabilities are recognized at the lease commitment date based on the present value of the remaining lease payments using a discount rate that represents the Company’s incremental borrowing rate at the lease commitment date or the ASC Topic 842 adoption date. Operating lease expense, which is comprised of amortization of the ROU asset and the implicit interest accreted on the operating lease liability, is recognized on a straight-line basis over the lease term and is recorded in occupancy expense in the condensed consolidated statement of income. Remaining lease terms range from 1 to 10 years. The Company’s leases are not complex and do not contain residual value guarantees, variable lease payments, or significant assumptions or judgments made in applying the requirements of ASC Topic 842. Operating leases with a term of 12 months or less are not recorded on the balance sheet and the related lease expense is recognized on a straight-line basis over the lease term. Operating lease ROU assets and operating lease liabilities were $41.7 million and $42.8 million at September 30, 2023, respectively and $37.9 million and $38.7 million at September 30, 2022, respectively. At December 31, 2022 the operating lease ROU assets and operating liabilities were $38.2 million and $39.0 million, respectively. The table below summarizes our lease expense and other information related to the Company’s operating leases with respect to ASC Topic 842: Three Months Ended September 30, 2023 Nine Months Ended September 30, 2023 Operating lease expense $ 2,150,405 $ 6,282,110 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 2,094,556 6,146,441 Weighted-average remaining lease term – operating leases 7.09 years Weighted-average discount rate – operating leases 5.28 % Lease maturity schedule as of September 30, 2023: Amount Remainder of 2023 $ 2,131,167 2024 8,307,997 2025 7,912,595 2026 7,364,052 2027 6,547,830 2028 and beyond 19,155,793 Total 51,419,434 Less: Discount (8,657,091) Present Value of Lease Liability $ 42,762,343 Three Months Ended September 30, 2022 Nine Months Ended September 30, 2022 Operating lease expense $ 1,982,602 $ 5,827,850 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 1,938,062 5,725,541 Weighted-average remaining lease term – operating leases 7.17 years Weighted-average discount rate – operating leases 4.72 % Lease maturity schedule as of September 30, 2022: Amount Remainder of 2022 $ 1,967,552 2023 7,506,393 2024 6,709,791 2025 6,344,271 2026 5,777,773 2027 and beyond 17,343,550 Total 45,649,330 Less: Discount (6,910,443) Present Value of Lease Liability $ 38,738,887

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies We conduct our lending operations under the provisions of various federal and state laws, implementing regulations, and insurance regulations. Changes in the current regulatory environment, or the interpretation or application of current regulations, could impact our business. The Company is subject to various legal proceedings, claims and administrative proceedings arising in the ordinary course of its business, some of which are expected to be covered by liability insurance. Management makes assumptions and estimates concerning the likelihood and amount of any potential loss relating to these matters using the latest information available. The Company records a liability for litigation if an unfavorable outcome is probable and the amount of loss or range of loss can be reasonably estimated. If an unfavorable outcome is probable the Company accrues the best estimate within the range. If no amount within the range is a better estimate than any other amount, the Company accrues the minimum amount within the range. If an unfavorable outcome is probable the Company discloses the nature of the litigation and indicates that an estimate of the loss or range of loss cannot be made. If an unfavorable outcome is reasonably possible the Company discloses the nature and estimate of the possible loss of the litigation. The Company does not disclose information with respect to litigation where an unfavorable outcome is considered to be remote or where the estimated loss (whether on the merits or by virtue of the existence of collectible insurance) would not be material. Based on current expectations, such matters, both individually and in aggregate, are not expected to have a material adverse effect on the liquidity, results of operations, business or financial condition of the Company. As previously disclosed, the Company suffered a cyber-attack against certain systems within the Company's network environment on or about November 17, 2022. There were no material developments regarding this attack during the quarter ended September 30, 2023. For previously reported information about the November 17, 2022 incident, refer to "Item 1A: Risk Factors" and “Item 3. Legal Proceedings” in our Annual Report on Form 10-K for the year ended December 31, 2022 and “Part II. Other information, Item 1. Legal Proceedings” and “Notes to Unaudited Condensed Consolidated Financial Statements – Note 6 – Commitments and Contingencies” in our subsequent Quarterly Reports on Form 10-Q for the quarters ended March 31, 2023 and June 30, 2023. The Company incurred investigation and remediation costs totaling $5 million as of September 30, 2023. As of September 30, 2023, the company has recovered $3.7 million, leaving an unrecovered amount of $1.3 million. This unrecovered amount is recognized in the Company's consolidated statements of income and retained earnings in other expenses. Additional insurance recoveries from the cyber insurance policy are expected; however, the Company is currently unable to estimate the timing and amount of such recoveries.

Income Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Income TaxesThe Company has elected to be treated as an S corporation for income tax reporting purposes. The taxable income or loss of an S corporation is treated as income of and is reportable in the individual tax returns of the shareholders of the Company in an appropriate allocation. Accordingly, deferred income tax assets and liabilities have been eliminated and no provisions for current and deferred income taxes were made by the Company except for amounts attributable to state income taxes for certain states, which do not recognize S corporation status for income tax reporting purposes. Deferred income tax assets and liabilities will continue to be recognized and provisions for current and deferred income taxes will be made by the Company’s subsidiaries as they are not permitted to be treated as S Corporations. Effective income tax rate was 13% and 52% during the three and nine months ended September 30, 2023, respectively, compared to 43% and 16% during the same periods ended September 30, 2022. The effective income tax rate differs from the statutory rate due to changes in the proportion of income earned by the Company's insurance subsidiaries.

Credit Agreement

Credit Agreement	9 Months Ended
Credit Agreement	Sep. 30, 2023
Line of Credit Facility [Abstract]
Credit Agreement	Credit AgreementThe Company is party to a credit agreement with Wells Fargo Bank, N.A. As amended to date, the credit agreement provides for borrowings and reborrrowings up to the lesser of $230.0 million or 70% of the Company’s net finance receivables (as defined in the credit agreement). Available borrowings under the credit agreement were $120.7 million and $162.5 million at September 30, 2023 and December 31, 2022, at interest rates of 8.18% and 6.97%, respectively. Outstanding borrowings on the credit line were $109.3 million and $67.5 million at September 30, 2023 and December 31, 2022, respectively. The credit agreement contains covenants customary for financing transactions of this type. Required monthly reports include the Company's performance on its covenants. The credit agreement has a commitment termination date of February 28, 2025.

Related Party Transactions

Related Party Transactions	9 Months Ended
Related Party Transactions	Sep. 30, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions The Company leased a portion of its properties (see Note 5) for an aggregate of $156,800 per year from certain officers or stockholders. The Company engages from time to time in transactions with related parties. The Company has an outstanding loan to a real estate development partnership of which David Cheek (son of Ben F. Cheek, III) who beneficially owns 24.24% of the Company’s voting stock, is a partner. The balance on this commercial loan (including principal and accrued interest) was $2.1 million at September 30, 2023. The terms of this loan are not equivalent to those that prevail in the Company's arm's-length transactions. The Company also has a loan for premium payments to a trust of a retired executive officer’s irrevocable life insurance policy. The principal balance on this loan at September 30, 2023 was $0.5 million. Please refer to the disclosure contained in Note 12 “Related Party Transactions” in the Notes to Consolidated Financial Statements in the Company’s Annual Report on Form 10-K as of and for the year ended December 31, 2022 for additional information on related party transactions.

Segment Financial Information

Segment Financial Information	9 Months Ended
Segment Financial Information	Sep. 30, 2023
Segment Reporting [Abstract]
Segment Financial Information	Segment Financial Information The Company discloses segment information in accordance with ASC Topic 280. ASC Topic 280 requires companies to determine segments based on how Management makes decisions about allocating resources to segments and measuring their performance. The Company has ten divisions which comprise its operations. Each division consists of branch offices that are aggregated based on vice president responsibility and geographic location. Each state has one vice president of operations, with the exception of Georgia. Georgia is split into three divisions, North Georgia ("NGA"), Middle Georgia ("MGA"), and South Georgia ("SGA"). Tennessee and Kentucky ("TN & KY") branches share a vice president and are segmented as one division. Accounting policies of each of the divisions are the same as those for the Company as a whole. Performance is measured based on objectives set at the beginning of each year and include various factors such as division profit, growth in earning assets and delinquency and loan loss management. All division revenues result from transactions with third parties. The Company does not allocate income taxes or corporate headquarter expenses to the divisions. Below is a performance recap of each of the Company’s divisions for the nine-month periods ended September 30, 2023, and 2022, followed by a reconciliation to consolidated Company data. SC Division MGA Division SGA Division AL Division MS Division VA Division TN & KY Division LA Division TX Division NGA Division Total (in thousands) Division Revenues: 3 Months Ended 09/30/2023 $ 11,776 $ 11,172 $ 11,769 $ 13,178 $ 8,824 $ 102 $ 10,151 $ 7,602 $ 1,824 $ 9,850 $ 86,248 3 Months Ended 09/30/2022 $ 11,334 $ 11,092 $ 11,405 $ 12,737 $ 8,968 $ — $ 8,882 $ 7,547 $ 1,204 $ 9,735 $ 82,904 9 Months Ended 09/30/2023 $ 33,847 $ 32,131 $ 33,768 $ 37,301 $ 26,017 $ 164 $ 27,834 $ 21,983 $ 4,726 $ 28,592 $ 246,363 9 Months Ended 09/30/2022 $ 32,518 $ 31,983 $ 33,367 $ 37,203 $ 26,008 $ — $ 24,709 $ 21,846 $ 3,113 $ 28,108 $ 238,855 Division Profit: 3 Months Ended 09/30/2023 $ 3,185 $ 3,459 $ 4,182 $ 3,760 $ 1,614 $ (85) $ 1,663 $ (3,464) $ (1,703) $ 2,244 $ 14,855 3 Months Ended 09/30/2022 $ 3,227 $ 4,170 $ 4,724 $ 4,091 $ 2,717 $ — $ 1,916 $ 2,049 $ (279) $ 3,326 $ 25,941 9 Months Ended 09/30/2023 $ 7,526 $ 9,330 $ 11,917 $ 8,577 $ 4,777 $ (228) $ 3,542 $ 4,339 $ (1,661) $ 6,829 $ 54,948 9 Months Ended 09/30/2022 $ 11,006 $ 13,512 $ 14,598 $ 14,299 $ 9,230 $ — $ 6,860 $ 7,016 $ (400) $ 10,641 $ 86,762 Division Assets: 09/30/2023 $ 123,460 $ 132,318 $ 128,832 $ 172,911 $ 97,173 $ 2,452 $ 119,072 $ 86,001 $ 27,317 $ 118,215 $ 1,007,751 12/31/2022 $ 121,529 $ 132,237 $ 128,774 $ 158,096 $ 97,977 $ 259 $ 100,205 $ 83,686 $ 17,206 $ 116,852 $ 956,821 3 Months Ended 09/30/2023 3 Months Ended 09/30/2022 9 Months Ended 9/30/2023 9 Months Ended 9/30/2022 (in 000’s) (in 000’s) (in 000’s) (in 000’s) Reconciliation of Revenues: Total revenues from reportable divisions $ 86,248 $ 82,904 $ 246,363 $ 238,855 Corporate finance charges earned, not allocated to divisions 47 30 $ 132 76 Corporate investment income earned, not allocated to divisions 2,524 2,040 $ 7,428 5,834 Timing difference of insurance income allocation to divisions 1,051 2,356 $ 5,531 8,315 Other revenue not allocated to divisions 1 2 $ 64 21 Consolidated Revenues (1) $ 89,871 $ 87,332 $ 259,518 $ 253,101 3 Months Ended 09/30/2023 3 Months Ended 09/30/2022 9 Months Ended 9/30/2023 9 Months Ended 9/30/2022 (in 000’s) (in 000’s) (in 000’s) (in 000’s) Reconciliation of Income Before Taxes: Profit per division $ 21,255 $ 25,941 $ 54,948 $ 86,762 Corporate earnings not allocated 3,624 4,429 13,154 14,245 Corporate expenses not allocated (14,334) (27,229) (61,504) (80,845) Consolidated Income Before Income Taxes $ 10,545 $ 3,141 $ 6,598 $ 20,162 (1) Includes Finance Charge Income, Investment Income, Insurance Premium Revenues and Other Revenue.

Basis of Presentation (Policies

Basis of Presentation (Policies)	9 Months Ended
Basis of Presentation (Policies)	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements: In March 2022 the Financial Accounting Standards Board ("FASB") issued an accounting update ("ASU No. 2022-02") eliminating the accounting for troubled debt restructurings (each, a "TDR") by creditors while enhancing the disclosure requirements for certain loan refinancings and restructurings by creditors when a borrower is experiencing financial difficulty. The amendment also requires disclosure of gross credit losses by year of origination for finance receivables. The amendments in this update are effective for annual and interim period beginning after December 15, 2022. The elimination of TDR guidance may be adopted prospectively for loan modifications after adoption or on a modified retrospective basis, which would also apply to loans previously modified, resulting in a cumulative effect adjustment to retained earnings in the period of adoption for changes in the allowance for credit losses. The Company adopted the new standard on January 1, 2023 and elected to apply the new measurement prospectively. Adoption did not have a material impact, except for changes in disclosure required by the standard, in the footnotes to the Company's consolidated financial statements.
Loans	Loans The Company’s consumer loans are made to individuals, who may be new customers, existing customers (loan renewals), former customers or customers converting from a sales contract, in relatively small amounts for relatively short period of time. First and second mortgage loans on real estate are made in larger amounts and for longer periods of time. The Company also purchases sales finance contracts from various dealers. All loans and sales contracts are held for investment. Cash, unearned finance charges, origination fees, discounts, premiums, deferred fees, and, in the instance of a loan renewal, the net payoff of the of the renewed loan are included in the loan origination amount. The cash component of the loan origination is included in the Statement of Cash Flows in the Cash Flows from Investing Activities as Loans Originated or Purchased. Loan Renewals Loan renewals are accounted for in accordance with the applicable guidance in ASC Topic 310-20 Nonrefundable Fees and Other Costs . Loan renewals are a product the Company offers to existing customers that allows them to borrow additional funds from the Company. In evaluating a loan for renewal, in addition to our standard underwriting requirements, we may take into consideration the customer’s prior payment performance with us, which we believe to be an indicator of the customer’s future credit performance. If the terms of the new loan resulting from a loan renewal are at least as favorable to us as the terms for comparable loans to other customers with similar collection risks who are not renewing a loan, the renewal is accounted for as a new loan. The criteria is met if the new loan's effective yield is at least equal to the effective yield for such comparable loans and the modification of the original loan is more than minor. A modification of a loan is more than minor if the present value of the cash flows under the terms of the renewal is at least 10 percent different from the present value of the remaining cash flows under the terms of the original loan. Accordingly, when a renewal is generated, the original loan(s) are extinguished along with the associated unearned finance charges and a new loan is originated. Substantially all renewals include a non-cash component that represents the exchange of the original principal balance for the new principal balance and a cash component for the net proceeds distributed to the customer for the additional amount borrowed. The cash component is presented as outflows from investing activities and the non-cash component is presented as a non-cash investing activity. Cash, unearned finance charges, origination fees, discounts, premiums, deferred fees, and, in the instance of a loan renewal, the net payoff of the of the renewed loan are included in the loan origination amount. The cash component of the loan origination is included in the Statement of Cash Flows in the Cash Flows from Investing Activities as Loans Originated or Purchased. Description of Loans Loans outstanding on the Consolidated Statements of Financial Position (“Financial Gross Outstanding(s)”) include principal, origination fees, premiums, discounts, and in the case of interest-bearing loans, deferred fees, other fees receivable, and accrued interest receivable. Loan performance reporting is generally based on a loan’s gross outstanding balance (“Gross Outstanding(s)”), (“Gross Balance”), ("Gross Amount"), or ("Gross Loan") that includes principal plus origination fees for interest-bearing loans and the total of payments for loans with pre-computed interest. The allowance for credit losses is based on the underlying financial instrument’s amortized cost basis ("Amortized Cost Basis"), with the allowance representing the portion of Amortized Cost Basis the Company does not expect to recover due to credit losses. The following are included in the Company’s Amortized Cost Basis: • For pre-computed loans: Principal Balance, net of unearned finance charges and unearned insurance 1 . • For interest-bearing loans: Principal Balance, net of unearned insurance 1 . 1 The state of Louisiana classifies certain insurance products as non-refundable. Non-refundable products are not netted against the principal balance for calculation of the amortized cost basis. Allowance for Credit Losses The allowance for credit losses is based on Management's evaluation of the inherent risks and changes in the composition of the Company's loan portfolio. When the Company implemented ASU No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”) loans outstanding with similar risk characteristics were collectively evaluated in pools utilizing an open pool method, whereby a historical loss rate was calculated and applied to the balance of loans outstanding in the portfolio at each reporting period. This historical loss rate was then adjusted by a macroeconomic forecast and other qualitative factors, as appropriate, to fully reflect the expected losses in the loan portfolio. For the period ending September 30, 2023 we utilized a Probability of Default (“PD”) / Loss Given Default (“LGD”) technique to estimate the allowance for credit losses, in which the estimated loss is equal to the product of PD and LGD. Historical net finance receivables are tracked over the term of the loan pools to identify the instances of loss (PDs) and the average severity of losses (LGDs). We engaged a major rating service provider to assist with incorporating a reasonable and supportable forecast which is utilized to support the adjustments of our historical loss experience. Key segmentation in the technique is origination vintage, remaining contractual term, risk score and state of origination. The technique produces a variety of alternative economic scenarios. We consider how macroeconomic and/or other factors might impact expected credit losses over the remaining maturity of the portfolio and determine which scenario(s) and specific scenario weights are applied within the estimation. The allowance for credit losses recorded in the balance sheet reflects Management’s best estimate of expected credit losses. There was not a material impact on the Company’s expected credit losses as a result of the change. The output of both models was within the range of acceptable values. Determining a proper allowance for credit losses is a critical accounting estimate. Estimates used in determining the credit loss reserve are influenced by outside factors, such as consumer payment patterns and general economic conditions, there is uncertainty inherent in these estimates. Actual results could vary based on future changes in significant assumptions. The Company classifies delinquent accounts at the end of each month according to the Company’s graded delinquency rules which includes the number of installments past due at that time, based on the then-existing terms of the contract. Accounts are classified in delinquency categories of 30-59 days past due, 60-89 days past due, or 90 or more days past due based on the Company’s graded delinquency policy. When a loan meets the Company’s charge-off policy, the loan is charged off, unless Management directs that it be retained as an active loan. In making this charge-off evaluation, Management considers factors such as pending insurance, bankruptcy status and other indicators of collectability. The amount charged off is the unpaid balance less the unearned finance charges and the unearned insurance premiums, if applicable.
Fair Value	Under ASC Topic 820, fair value is the price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The following fair value hierarchy is used in selecting inputs used to determine the fair value of an asset or liability, with the highest priority given to Level 1, as these are the most transparent or reliable. A financial instrument’s level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurements. Level 1 - Quoted prices for identical instruments in active markets. Level 2 - Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs are observable in active markets. Level 3 - Valuations derived from valuation techniques in which one or more significant inputs are unobservable. The following methods and assumptions are used by the Company in estimating fair values of its financial instruments: Cash and Cash Equivalents: Cash includes cash on hand and with banks. Cash equivalents are short-term highly liquid investments with original maturities of three months or less. The carrying value of cash and cash equivalents approximates fair value due to the relatively short period of time between the origination of the instruments and their expected realization. Cash and cash equivalents are classified as a Level 1 financial asset. Loans: The fair value of the Company's direct cash loans and sales finance contracts approximate the carrying value since the estimated life, assuming prepayments, is short-term in nature. The fair value of the Company's real estate loans approximates the carrying value since the interest rate charged by the Company approximates market rates. Loans are classified as a Level 3 financial asset. Marketable Debt Securities: Management has designated the Company's investment securities held in the Company's investment portfolio at September 30, 2023 and December 31, 2022 as being available-for-sale. The investment portfolio is reported at fair value with unrealized gains and losses excluded from earnings and reported in other comprehensive income (loss) included in the consolidated statements of comprehensive income (loss). Gains and losses on sales of securities designated as available-for-sale are determined based on the specific identification method; therefore, Marketable Debt Securities are classified as a Level 2 financial asset. Corporate Securities: The Company estimates the fair value of corporate securities with readily determinable fair values based on quoted prices observed in active markets; therefore, these investments are classified as a Level 1 financial asset. Senior Debt Securities: The carrying value of the Company's senior debt securities approximates fair value due to the relatively short period of time between the origination of the instruments and their expected payment. Senior debt securities are classified as a Level 2 financial liability. Subordinated Debt Securities: The carrying value of the Company's subordinated debt securities approximates fair value due to the re-pricing frequency of the securities. Subordinated debt securities are classified as a Level 2 financial liability. The Company is responsible for the valuation process and as part of this process may use data from outside sources in establishing fair value. The Company performs due diligence to understand the inputs and how the data was calculated or derived. The Company employs a market approach in the valuation of its obligations of states, political subdivisions and municipal revenue bonds that are available-for-sale. These investments are valued on the basis of current market quotations provided by independent pricing services selected by Management based on the advice of an investment manager. To determine the value of a particular investment, these independent pricing services may use certain information with respect to market transactions in such investment or comparable investments, various relationships observed in the market between investments, quotations from dealers, and pricing metrics and calculated yield measures based on valuation methodologies commonly employed in the market for such investments. Quoted prices are subject to our internal price verification procedures. We validate prices received using a variety of methods including, but not limited, to comparison to other pricing services or corroboration of pricing by reference to independent market data such as a secondary broker. There was no change in this methodology during any period reported.

Basis of Presentation (Tables)

Basis of Presentation (Tables)	9 Months Ended
Basis of Presentation (Tables)	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash	The following table provides a reconciliation of cash, cash equivalents and restricted cash (in 000's) reported in the condensed consolidated statements of cash flows: September 30, September 30, Cash and Cash Equivalents $ 20,017 $ 46,680 Restricted Cash 14,478 12,429 Total Cash, Cash Equivalents and Restricted Cash $ 34,495 $ 59,109

Loans (Tables)

Loans (Tables)	9 Months Ended
Loans (Tables)	Sep. 30, 2023
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable	Reconciliation of Gross Loans Originated / Acquired to Loans Originated or Purchased in Consolidated Statements of Cash Flows (in 000's): Nine Months Ended September 30, 2023 2022 Loans originated or purchased: Originated $ 855,522 $ 882,362 Purchased $ 32,882 $ 9,758 Less Non-Cash Reconciling items: Other Consumer renewed loans (live check and premier) 182,951 192,010 Other non-cash activity: unearned finance charges, origination fees, discounts, premiums, and deferred fees 230,935 213,649 Loans originated or purchased per Consolidated Statements of Cash Flows: $ 474,518 $ 476,703 The Company’s Gross Balances (in 000's) by loan class as of September 30, 2023 and December 31, 2022: Gross Balance (in 000's) by Origination Year as of September 30, 2023: Loan Class 2023 2022 2021 2020 2019 Prior Total Live Check Loans $ 123,848 $ 30,310 $ 3,990 $ 596 $ 60 $ 19 $ 158,823 Premier Loans 11,183 36,020 14,092 2,925 734 249 65,203 Other Consumer Loans 466,578 180,653 55,472 10,739 3,417 1,155 718,014 Real Estate Loans 2,054 1,437 11,277 4,951 4,443 6,741 30,903 Sales Finance Contracts 80,577 55,495 22,652 10,563 1,592 173 171,052 Total $ 684,240 $ 303,915 $ 107,483 $ 29,774 $ 10,246 $ 8,337 $ 1,143,995 Gross Balance (in 000's) by Origination year as of December 31, 2022: Loan Class 2022 2021 2020 2019 2018 Prior Total Live Check Loans $ 129,140 $ 15,432 $ 2,234 $ 292 $ 32 $ 10 $ 147,140 Premier Loans 68,166 29,236 7,155 2,101 528 82 107,268 Other Consumer Loans 482,667 136,511 24,941 8,134 2,333 526 655,112 Real Estate Loans 3,640 13,216 6,098 5,261 3,876 4,517 36,608 Sales Finance Contracts 85,001 37,060 19,145 3,817 585 68 145,676 Total $ 768,614 $ 231,455 $ 59,573 $ 19,605 $ 7,354 $ 5,203 $ 1,091,804 The Company’s Gross Balance (in 000's) on non-accrual loans by loan class as of September 30, 2023 and December 31, 2022 are as follows: Loan Class September 30, December 31, Live Check Loans $ 9,839 $ 13,527 Premier Loans 3,227 4,738 Other Consumer Loans 30,966 41,240 Real Estate Loans 1,264 1,870 Sales Finance Contracts 6,142 5,656 Total $ 51,438 $ 67,031
Financing Receivable, Past Due	Age analysis of Gross Balance (in 000's) on past due loans, segregated by loan class, as of September 30, 2023: Loan Class 30-59 Days 60-89 Days 90 Days or Total Live Check Loans $ 5,296 $ 3,315 $ 6,307 $ 14,918 Premier Loans 1,308 941 2,178 4,427 Other Consumer Loans 20,824 12,039 23,181 56,044 Real Estate Loans 725 421 1,353 2,499 Sales Finance Contracts 4,028 2,203 4,081 10,312 Total $ 32,181 $ 18,919 $ 37,100 $ 88,200 Age analysis of Gross Balance (in 000's) on past due loans, segregated by loan class, as of December 31, 2022: Loan Class 30-59 Days 60-89 Days 90 Days or Total Live Check Loans $ 6,217 $ 4,524 $ 8,232 $ 18,973 Premier Loans 2,164 1,302 2,416 5,882 Other Consumer Loans 24,681 14,373 26,818 65,872 Real Estate Loans 894 436 1,380 2,710 Sales Finance Contracts 4,257 2,066 3,315 9,638 Total $ 38,213 $ 22,701 $ 42,161 $ 103,075
Financing Receivable Credit Quality Indicators	The following table presents the Gross Balance in each segment of the portfolio as of September 30, 2023 based on year of origination: Payment Performance by Origination Year (in thousands) 2023(1) 2022 2021 2020 2019 Prior Total Live Check Loans: Performing $ 117,682 $ 26,957 $ 3,708 $ 562 $ 57 $ 19 $ 148,985 Nonperforming 6,166 3,353 282 34 3 — 9,838 $ 123,848 $ 30,310 $ 3,990 $ 596 $ 60 $ 19 $ 158,823 Premier Loans: Performing $ 11,013 $ 34,068 $ 13,217 $ 2,756 $ 698 $ 222 $ 61,974 Nonperforming 170 1,952 875 169 36 27 3,229 $ 11,183 $ 36,020 $ 14,092 $ 2,925 $ 734 $ 249 $ 65,203 Other Consumer Loans: Performing $ 454,975 $ 167,107 $ 50,997 $ 9,797 $ 3,119 $ 1,054 $ 687,049 Nonperforming 11,603 13,546 4,475 942 298 101 30,965 $ 466,578 $ 180,653 $ 55,472 $ 10,739 $ 3,417 $ 1,155 $ 718,014 Real Estate Loans: Performing $ 2,054 $ 1,400 $ 10,754 $ 4,710 $ 4,227 $ 6,495 $ 29,640 Nonperforming — 37 523 241 216 246 1,263 $ 2,054 $ 1,437 $ 11,277 $ 4,951 $ 4,443 $ 6,741 $ 30,903 Sales Finance Contracts: Performing $ 78,852 $ 53,171 $ 21,391 $ 9,917 $ 1,427 $ 151 $ 164,909 Nonperforming 1,725 2,324 1,261 646 165 22 6,143 $ 80,577 $ 55,495 $ 22,652 $ 10,563 $ 1,592 $ 173 $ 171,052 (1) Includes loans originated during the nine months ended September 30, 2023. Gross charge offs by origination year during the three months ended September 30, 2023 (in 000's): Loan Class 2023 2022 2021 2020 2019 Prior Total Live Check Loans $ 3,432 $ 3,666 $ 333 $ 25 $ 7 $ 16 $ 7,479 Premier Loans 81 1,084 426 126 41 9 1,766 Other Consumer Loans 2,607 9,292 2,700 360 205 166 15,330 Real Estate Loans — — — 5 — 2 8 Sales Finance Contracts 176 1,040 542 315 91 20 2,184 Total $ 6,297 $ 15,082 $ 4,001 $ 831 $ 344 $ 213 $ 26,768 Gross charge offs by origination year during the nine months ended September 30, 2023 (in 000's): Loan Class 2023 2022 2021 2020 2019 Prior Total Live Check Loans $ 3,586 $ 17,899 $ 1,957 $ 151 $ 36 $ 46 $ 23,675 Premier Loans 81 3,336 1,851 394 168 41 5,871 Other Consumer Loans 2,713 31,080 12,401 1,787 749 524 49,254 Real Estate Loans — — 1 12 1 11 25 Sales Finance Contracts 190 3,269 2,043 1,259 239 59 7,059 Total $ 6,570 $ 55,584 $ 18,253 $ 3,603 $ 1,193 $ 681 $ 85,884
Financing Receivable, Troubled Debt Restructuring	The information relating to modifications made to borrowers experiencing financial difficulty (dollars in 000's) for the period indicated are as follows: Three months ended September 30, 2023 (in 000's) Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination - Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Live Check Loans $ 1,225 3.1 % $ 503 1.3 % $ 627 1.6 % $ 677 1.7 % $ 352 0.9 % Premier Loans 268 1.6 % 375 2.3 % 176 1.1 % 533 3.3 % 309 1.9 % Other Consumer Loans 3,245 1.8 % 3,969 2.2 % 2,225 1.2 % 7,651 4.3 % 4,721 2.6 % Real Estate Loans 119 1.6 % — — % — — % — — % — — % Sales Finance Contracts 207 0.5 % 298 0.7 % 459 1.1 % 1,614 3.8 % 192 0.5 % Total $ 5,064 1.8 % $ 5,145 1.8 % $ 3,487 1.2 % $ 10,475 3.7 % $ 5,574 2.0 % Nine months ended September 30, 2023 (in 000's) Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination - Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Live Check Loans $ 3,749 3.1 % $ 1,622 1.4 % $ 1,895 1.6 % $ 2,106 1.8 % $ 876 0.7 % Premier Loans 1,011 2.1 % 1,190 2.4 % 613 1.3 % 1,456 3.0 % 1,008 2.1 % Other Consumer Loans 8,939 1.7 % 10,353 1.9 % 7,156 1.3 % 21,657 4.0 % 12,908 2.4 % Real Estate Loans 282 1.3 % 5 — % 25 0.1 % — — % 17 0.1 % Sales Finance Contracts 480 0.4 % 577 0.4 % 1,372 1.1 % 4,677 3.6 % 475 0.4 % Total $ 14,461 1.7 % $ 13,747 1.6 % $ 11,061 1.3 % $ 29,896 3.5 % $ 15,284 1.8 % The financial effects of the modifications made to borrowers experiencing financial difficulty in the three months ended September 30, 2023 are as follows: Loan Modification Loan Class Financial Effect Principal Forgiveness Live Check Loans Reduced the gross balance of the loans $0.6 million Premier Loans Reduced the gross balance of the loans $0.2 million Other Consumer Loans Reduced the gross balance of the loans $2.2 million Real Estate Loans No Financial Effect Sales Finance Contracts Reduced the gross balance of the loans $0.5 million Interest Rate Reduction Live Check Loans Reduced the weighted-weighted average contractual interest rate from 27.1% to 16.8% Premier Loans Reduced the weighted-weighted average contractual interest rate from 20.6% to 16.0% Other Consumer Loans Reduced the weighted-weighted average contractual interest rate from 29.1% to 18.8% Real Estate Loans Reduced the weighted-weighted average contractual interest rate from 18.2% to 6.0% Sales Finance Contracts Reduced the weighted-weighted average contractual interest rate from 21.3% to 13.3% Term Extension Live Check Loans Added a weighted average 12 months to the term Premier Loans Added a weighted average 26 months to the term Other Consumer Loans Added a weighted average 16 months to the term Real Estate Loans No Financial Effect Sales Finance Contracts Added a weighted average 28 months to the term The financial effects of the modifications made to borrowers experiencing financial difficulty in the nine months ended September 30, 2023 are as follows: Loan Modification Loan Class Financial Effect Principal Forgiveness Live Check Loans Reduced the gross balance of the loans $1.9 million Premier Loans Reduced the gross balance of the loans $0.6 million Other Consumer Loans Reduced the gross balance of the loans $7.2 million Real Estate Loans No Financial Effect Sales Finance Contracts Reduced the gross balance of the loans $1.4 million Interest Rate Reduction Live Check Loans Reduced the weighted-weighted average contractual interest rate from 26.9% to 17.0% Premier Loans Reduced the weighted-weighted average contractual interest rate from 20.3% to 15.4% Other Consumer Loans Reduced the weighted-weighted average contractual interest rate from 29.1% to 19.2% Real Estate Loans Reduced the weighted-weighted average contractual interest rate from 18.4% to 6.6% Sales Finance Contracts Reduced the weighted-weighted average contractual interest rate from 21.7% to 14.8% Term Extension Live Check Loans Added a weighted average 13 months to the term Premier Loans Added a weighted average 22 months to the term Other Consumer Loans Added a weighted average 16 months to the term Real Estate Loans Added a weighted average 43 months to the term Sales Finance Contracts Added a weighted average 17 months to the term The aging for loans that were modified to borrowers experiencing financial difficulty in the past 12 months (in 000's): September 30, 2023 Loan Class Current 30 - 89 Past Due 90+ Past Due Total Live Check Loans $ 12,070 $ 1,153 $ 1,752 $ 14,975 Premier Loans 6,876 855 911 8,642 Other Consumer Loans 78,198 10,007 11,283 99,488 Real Estate Loans 219 38 293 550 Sales Finance Contracts 9,524 1,276 1,442 12,242 Total $ 106,887 $ 13,329 $ 15,681 $ 135,897 TDRs that occurred during the twelve months ended September 30, 2022 and subsequently defaulted during the three months ended September 30, 2022 are listed below ($ in 000's): Loan Class Number Pre-Modification Live Check Loans 816 $ 1,359 Premier Loans 61 349 Other Consumer Loans 1,831 4,453 Real Estate Loans 1 2 Sales Finance Contracts 78 381 Total 2,787 $ 6,544 TDRs that occurred during the twelve months ended September 30, 2022 and subsequently defaulted during the nine months ended September 30, 2022 are listed below ($ in 000's): Loan Class Number Pre-Modification Live Check Consumer Loans 1,583 $ 2,787 Premier Consumer Loans 132 724 Other Consumer Loans 4,130 9,572 Real Estate Loans 1 2 Sales Finance Contracts 137 667 Total 5,983 $ 13,752
Financing Receivable, Modified, Subsequent Default	Loans modified for borrowers experiencing financial difficulty during the prior 12 months that subsequently charged off during the three and nine month periods ended September 30, 2023 (in 000's): Three Months Ended September 30, 2023 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination- Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Live Check Loans $ 908 $ 142 $ 408 $ 166 $ 101 Premier Loans 125 100 85 96 99 Other Consumer Loans 1,554 832 909 1,244 852 Real Estate Loans — — — — — Sales Finance Contracts 73 101 159 330 20 Total $ 2,660 $ 1,175 $ 1,561 $ 1,836 $ 1,072 Nine Months Ended September 30, 2023 Loan Class Interest Rate Reduction Term Extension Principal Forgiveness Combination- Term Extension and Principal Forgiveness Combination - Term Extension and Interest Rate Reduction Live Check Loans $ 2,326 $ 221 $ 697 $ 221 $ 226 Premier Loans 366 148 242 144 183 Other Consumer Loans 4,002 1,143 1,877 2,047 1,630 Real Estate Loans — — 5 — — Sales Finance Contracts 153 160 234 523 49 Total $ 6,847 $ 1,672 $ 3,055 $ 2,935 $ 2,088 The following table presents a summary of loans that were restructured during the three months ended September 30, 2022 ($ in 000's): Loan Class Number Pre-Modification Post-Modification Live Check Loans 2,014 $ 3,451 $ 3,408 Premier Loans 307 2,032 1,989 Other Consumer Loans 6,500 26,060 25,414 Real Estate Loans 6 48 48 Sales Finance Contracts 343 2,440 2,371 Total 9,170 $ 34,031 $ 33,230 The following table presents a summary of loans that were restructured during the nine months ended September 30, 2022 ($ in 000's): Loan Class Number Pre-Modification Post-Modification Live Check Consumer Loans 4,401 $ 7,847 $ 7,726 Premier Consumer Loans 685 4,539 4,420 Other Consumer Loans 15,740 61,206 59,388 Real Estate Loans 18 163 161 Sales Finance Contracts 799 5,875 5,684 Total 21,643 $ 79,630 $ 77,379
Financing Receivable, Allowance for Credit Loss	Segmentation of the portfolio began with the adoption of ASC Topic 326 on January 1, 2020. The following table provides additional information on our allowance for credit losses (in 000's) based on a collective evaluation. Three Months Ended September 30, 2023 Live Premier Other Real Sales Total Allowance for Credit Losses: Ending Balance 6/30/2023 $ 15,289 $ 3,860 $ 47,665 $ 142 $ 9,293 $ 76,249 Provision for Credit Losses 1,667 1,956 6,502 2,109 2,593 $ 14,827 Charge-offs (7,479) (1,766) (15,328) (9) (2,184) $ (26,766) Recoveries 1,431 380 4,355 2 502 $ 6,670 Ending Balance 9/30/2023 $ 10,908 $ 4,430 $ 43,194 $ 2,244 $ 10,204 $ 70,980 Nine Months Ended September 30, 2023 Live Premier Other Real Sales Total Allowance for Credit Losses: Balance as of 12/31/2022 $ 14,896 $ 6,108 $ 46,412 $ 143 $ 7,651 $ 75,210 Provision for Credit Losses 15,649 3,145 33,213 2,122 8,107 $ 62,236 Charge-offs (23,675) (5,871) (49,254) (25) (7,059) $ (85,884) Recoveries 4,038 1,048 12,823 4 1,505 $ 19,418 Ending Balance 9/30/2023 $ 10,908 $ 4,430 $ 43,194 $ 2,244 $ 10,204 $ 70,980 Comparative information of the collective evaluation of the Company's allowance for credit losses (in 000's) is presented the following table. Three Months Ended Nine Months Ended September 30, 2023 September 30, 2022 September 30, 2023 September 30, 2022 Allowance for Credit Losses: Beginning Balance $ 76,249 $ 68,302 $ 75,210 $ 67,311 Provision for credit losses $ 14,827 $ 24,968 $ 62,236 $ 57,024 Charge-offs $ (26,766) $ (25,547) $ (85,884) $ (67,381) Recoveries $ 6,670 $ 5,504 $ 19,418 $ 16,272 Ending balance; collectively evaluated for impairment $ 70,980 $ 73,227 $ 70,980 $ 73,227

Investment Securities (Tables)

Investment Securities (Tables)	9 Months Ended
Investment Securities (Tables)	Sep. 30, 2023
Investments [Abstract]
Debt Securities, Available-for-Sale	Investment Securities available for sale are carried at estimated fair market value. The amortized cost and estimated fair values of these investment securities are as follows (in 000's): As of September 30, 2023 As of December 31, 2022 Amortized Estimated Amortized Estimated Available-for-Sale Obligations of states and political subdivisions $ 268,254 $ 216,027 $ 253,068 $ 219,648 Corporate securities $ 401 $ 401 $ 380 $ 380 Total $ 268,655 $ 216,428 $ 253,448 $ 220,028
Debt Securities, Available-for-Sale, Unrealized Loss Position, Fair Value	The following table provides an analysis of investment securities in an unrealized loss position (in 000's) for which an allowance for credit losses is unnecessary as of September 30, 2023 and December 31, 2022: Less than 12 Months 12 Months or Longer Total September 30, 2023 Fair Unrealized Fair Unrealized Fair Unrealized Available for Sale: Obligations of states and political subdivisions $ 107,705 $ (10,436) $ 101,481 $ (41,877) $ 209,186 $ (52,313) Less than 12 Months 12 Months or Longer Total December 31, 2022 Fair Unrealized Fair Unrealized Fair Unrealized Available for Sale: Obligations of states and political subdivisions $ 118,495 $ (9,328) $ 42,314 $ (25,126) $ 160,809 $ (34,454)

Fair Value (Tables)

Fair Value (Tables)	9 Months Ended
Fair Value (Tables)	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements, Recurring and Nonrecurring	Assets measured at fair value (in 000's) as of September 30, 2023 and December 31, 2022 were available-for-sale investment securities which are summarized below: Fair Value Measurements at Reporting Date Using Description September 30, Quoted Prices Significant Significant Corporate securities $ 401 $ 401 $ — $ — Obligations of states and political subdivisions 216,027 — 216,027 — Total $ 216,428 $ 401 $ 216,027 $ — Fair Value Measurements at Reporting Date Using Description December 31, Quoted Prices Significant Significant Corporate securities $ 380 $ 380 $ — $ — Obligations of states and political subdivisions 219,648 — 219,648 — Total $ 220,028 $ 380 $ 219,648 $ —

Leases (Tables)

Leases (Tables)	9 Months Ended
Leases (Tables)	Sep. 30, 2023
Leases [Abstract]
Lease, Cost	The table below summarizes our lease expense and other information related to the Company’s operating leases with respect to ASC Topic 842: Three Months Ended September 30, 2023 Nine Months Ended September 30, 2023 Operating lease expense $ 2,150,405 $ 6,282,110 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 2,094,556 6,146,441 Weighted-average remaining lease term – operating leases 7.09 years Weighted-average discount rate – operating leases 5.28 % Lease maturity schedule as of September 30, 2023: Amount Remainder of 2023 $ 2,131,167 2024 8,307,997 2025 7,912,595 2026 7,364,052 2027 6,547,830 2028 and beyond 19,155,793 Total 51,419,434 Less: Discount (8,657,091) Present Value of Lease Liability $ 42,762,343 Three Months Ended September 30, 2022 Nine Months Ended September 30, 2022 Operating lease expense $ 1,982,602 $ 5,827,850 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 1,938,062 5,725,541 Weighted-average remaining lease term – operating leases 7.17 years Weighted-average discount rate – operating leases 4.72 % Lease maturity schedule as of September 30, 2022: Amount Remainder of 2022 $ 1,967,552 2023 7,506,393 2024 6,709,791 2025 6,344,271 2026 5,777,773 2027 and beyond 17,343,550 Total 45,649,330 Less: Discount (6,910,443) Present Value of Lease Liability $ 38,738,887

Segment Financial Information (

Segment Financial Information (Tables)	9 Months Ended
Segment Financial Information (Tables)	Sep. 30, 2023
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Below is a performance recap of each of the Company’s divisions for the nine-month periods ended September 30, 2023, and 2022, followed by a reconciliation to consolidated Company data. SC Division MGA Division SGA Division AL Division MS Division VA Division TN & KY Division LA Division TX Division NGA Division Total (in thousands) Division Revenues: 3 Months Ended 09/30/2023 $ 11,776 $ 11,172 $ 11,769 $ 13,178 $ 8,824 $ 102 $ 10,151 $ 7,602 $ 1,824 $ 9,850 $ 86,248 3 Months Ended 09/30/2022 $ 11,334 $ 11,092 $ 11,405 $ 12,737 $ 8,968 $ — $ 8,882 $ 7,547 $ 1,204 $ 9,735 $ 82,904 9 Months Ended 09/30/2023 $ 33,847 $ 32,131 $ 33,768 $ 37,301 $ 26,017 $ 164 $ 27,834 $ 21,983 $ 4,726 $ 28,592 $ 246,363 9 Months Ended 09/30/2022 $ 32,518 $ 31,983 $ 33,367 $ 37,203 $ 26,008 $ — $ 24,709 $ 21,846 $ 3,113 $ 28,108 $ 238,855 Division Profit: 3 Months Ended 09/30/2023 $ 3,185 $ 3,459 $ 4,182 $ 3,760 $ 1,614 $ (85) $ 1,663 $ (3,464) $ (1,703) $ 2,244 $ 14,855 3 Months Ended 09/30/2022 $ 3,227 $ 4,170 $ 4,724 $ 4,091 $ 2,717 $ — $ 1,916 $ 2,049 $ (279) $ 3,326 $ 25,941 9 Months Ended 09/30/2023 $ 7,526 $ 9,330 $ 11,917 $ 8,577 $ 4,777 $ (228) $ 3,542 $ 4,339 $ (1,661) $ 6,829 $ 54,948 9 Months Ended 09/30/2022 $ 11,006 $ 13,512 $ 14,598 $ 14,299 $ 9,230 $ — $ 6,860 $ 7,016 $ (400) $ 10,641 $ 86,762 Division Assets: 09/30/2023 $ 123,460 $ 132,318 $ 128,832 $ 172,911 $ 97,173 $ 2,452 $ 119,072 $ 86,001 $ 27,317 $ 118,215 $ 1,007,751 12/31/2022 $ 121,529 $ 132,237 $ 128,774 $ 158,096 $ 97,977 $ 259 $ 100,205 $ 83,686 $ 17,206 $ 116,852 $ 956,821 3 Months Ended 09/30/2023 3 Months Ended 09/30/2022 9 Months Ended 9/30/2023 9 Months Ended 9/30/2022 (in 000’s) (in 000’s) (in 000’s) (in 000’s) Reconciliation of Revenues: Total revenues from reportable divisions $ 86,248 $ 82,904 $ 246,363 $ 238,855 Corporate finance charges earned, not allocated to divisions 47 30 $ 132 76 Corporate investment income earned, not allocated to divisions 2,524 2,040 $ 7,428 5,834 Timing difference of insurance income allocation to divisions 1,051 2,356 $ 5,531 8,315 Other revenue not allocated to divisions 1 2 $ 64 21 Consolidated Revenues (1) $ 89,871 $ 87,332 $ 259,518 $ 253,101 3 Months Ended 09/30/2023 3 Months Ended 09/30/2022 9 Months Ended 9/30/2023 9 Months Ended 9/30/2022 (in 000’s) (in 000’s) (in 000’s) (in 000’s) Reconciliation of Income Before Taxes: Profit per division $ 21,255 $ 25,941 $ 54,948 $ 86,762 Corporate earnings not allocated 3,624 4,429 13,154 14,245 Corporate expenses not allocated (14,334) (27,229) (61,504) (80,845) Consolidated Income Before Income Taxes $ 10,545 $ 3,141 $ 6,598 $ 20,162 (1) Includes Finance Charge Income, Investment Income, Insurance Premium Revenues and Other Revenue.

Basis of Presentation - Schedul

Basis of Presentation - Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and Cash Equivalents	$ 20,017,378	$ 49,652,729	$ 46,680,000
Restricted Cash	14,477,962	15,781,499	12,429,000
Total Cash, Cash Equivalents and Restricted Cash	$ 34,495,340	$ 65,434,228	$ 59,108,756	$ 40,366,820

Basis of Presentation - Narrati

Basis of Presentation - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
Basis of Presentation - Narrative (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Interest income	$ 73,421,166	$ 70,724,286	$ 212,045,097	$ 204,867,038
Premiums and Commissions	14,447,793	14,772,163	41,830,689	42,851,191
Other revenue	$ 2,002,447	$ 1,835,940	$ 5,641,872	$ 5,381,846

Loans - Reconciliation of Loans

Loans - Reconciliation of Loans Acquired to Purchased (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Receivables [Abstract]
Originated	$ 855,522,000	$ 882,362,000
Purchased	32,882,000	9,758,000
Less Non-Cash Reconciling items:
Other Consumer renewed loans (live check and premier)	182,951,000	192,010,000
Other non-cash activity: unearned finance charges, origination fees, discounts, premiums, and deferred fees	230,935,000	213,649,000
Loans originated or purchased per Consolidated Statements of Cash Flows:	$ 474,518,236	$ 476,703,192

Loans - Schedule of Principal B

Loans - Schedule of Principal Balances on Non Accrual Loans (Details) - USD ($) $ in Thousands	Sep. 30, 2023		Dec. 31, 2022
2023	$ 684,240		$ 768,614
2022	303,915		231,455
2021	107,483		59,573
2020	29,774		19,605
2019	10,246		7,354
Prior	8,337		5,203
Total	1,143,995		1,091,804
Nonaccrual balances	51,438		67,031
Live Check Loans
2023	123,848	[1]	129,140
2022	30,310		15,432
2021	3,990		2,234
2020	596		292
2019	60		32
Prior	19		10
Total	158,823		147,140
Nonaccrual balances	9,839		13,527
Premier Loans
2023	11,183	[1]	68,166
2022	36,020		29,236
2021	14,092		7,155
2020	2,925		2,101
2019	734		528
Prior	249		82
Total	65,203		107,268
Nonaccrual balances	3,227		4,738
Other Consumer Loans
2023	466,578	[1]	482,667
2022	180,653		136,511
2021	55,472		24,941
2020	10,739		8,134
2019	3,417		2,333
Prior	1,155		526
Total	718,014		655,112
Nonaccrual balances	30,966		41,240
Real Estate Loan
2023	2,054	[1]	3,640
2022	1,437		13,216
2021	11,277		6,098
2020	4,951		5,261
2019	4,443		3,876
Prior	6,741		4,517
Total	30,903		36,608
Nonaccrual balances	1,264		1,870
Sales Finance Contracts
2023	80,577	[1]	85,001
2022	55,495		37,060
2021	22,652		19,145
2020	10,563		3,817
2019	1,592		585
Prior	173		68
Total	171,052		145,676
Nonaccrual balances	$ 6,142		$ 5,656

[1]Includes loans originated during the nine months ended September 30, 2023.

Loans - Past Due Financing Rece

Loans - Past Due Financing Receivables (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Total	$ 1,143,995	$ 1,091,804
Live Check Loans
Total	158,823	147,140
Premier Loans
Total	65,203	107,268
Other Consumer Loans
Total	718,014	655,112
Real Estate Loan
Total	30,903	36,608
Sales Finance Contracts
Total	171,052	145,676
30-59 Days Past Due
Total	32,181	38,213
30-59 Days Past Due \| Live Check Loans
Total	5,296	6,217
30-59 Days Past Due \| Premier Loans
Total	1,308	2,164
30-59 Days Past Due \| Other Consumer Loans
Total	20,824	24,681
30-59 Days Past Due \| Real Estate Loan
Total	725	894
30-59 Days Past Due \| Sales Finance Contracts
Total	4,028	4,257
60-89 Days Past Due
Total	18,919	22,701
60-89 Days Past Due \| Live Check Loans
Total	3,315	4,524
60-89 Days Past Due \| Premier Loans
Total	941	1,302
60-89 Days Past Due \| Other Consumer Loans
Total	12,039	14,373
60-89 Days Past Due \| Real Estate Loan
Total	421	436
60-89 Days Past Due \| Sales Finance Contracts
Total	2,203	2,066
90+ Past Due
Total	37,100	42,161
90+ Past Due \| Live Check Loans
Total	6,307	8,232
90+ Past Due \| Premier Loans
Total	2,178	2,416
90+ Past Due \| Other Consumer Loans
Total	23,181	26,818
90+ Past Due \| Real Estate Loan
Total	1,353	1,380
90+ Past Due \| Sales Finance Contracts
Total	4,081	3,315
Total Past Due Loans
Total	88,200	103,075
Total Past Due Loans \| Live Check Loans
Total	14,918	18,973
Total Past Due Loans \| Premier Loans
Total	4,427	5,882
Total Past Due Loans \| Other Consumer Loans
Total	56,044	65,872
Total Past Due Loans \| Real Estate Loan
Total	2,499	2,710
Total Past Due Loans \| Sales Finance Contracts
Total	$ 10,312	$ 9,638

Loans - Narrative (Details)

Loans - Narrative (Details) - USD ($)	9 Months Ended
Loans - Narrative (Details) - USD ($)	Sep. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Receivables [Abstract]
Ratio of bankrupt accounts to loan portfolio, percent	1.51%		1.56%
Increase (decrease) in allowance for credit loss	$ (4,200,000)
Allowance for Credit Losses	$ 70,980,000	$ 76,249,000	$ 75,210,063	$ 73,227,000	$ 68,302,000	$ 67,311,000

Loans - Credit Quality Indicato

Loans - Credit Quality Indicators (Details) - USD ($) $ in Thousands		Sep. 30, 2023		Dec. 31, 2022
Financing Receivable, Credit Quality Indicator [Line Items]
2023		$ 684,240		$ 768,614
2022		303,915		231,455
2021		107,483		59,573
2020		29,774		19,605
2019		10,246		7,354
Prior		8,337		5,203
Total Gross Balance Balance		1,143,995		1,091,804
Live Check Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2023		123,848	[1]	129,140
2022		30,310		15,432
2021		3,990		2,234
2020		596		292
2019		60		32
Prior		19		10
Total Gross Balance Balance		158,823		147,140
Premier Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2023		11,183	[1]	68,166
2022		36,020		29,236
2021		14,092		7,155
2020		2,925		2,101
2019		734		528
Prior		249		82
Total Gross Balance Balance		65,203		107,268
Other Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2023		466,578	[1]	482,667
2022		180,653		136,511
2021		55,472		24,941
2020		10,739		8,134
2019		3,417		2,333
Prior		1,155		526
Total Gross Balance Balance		718,014		655,112
Real Estate Loan
Financing Receivable, Credit Quality Indicator [Line Items]
2023		2,054	[1]	3,640
2022		1,437		13,216
2021		11,277		6,098
2020		4,951		5,261
2019		4,443		3,876
Prior		6,741		4,517
Total Gross Balance Balance		30,903		36,608
Sales Finance Contracts
Financing Receivable, Credit Quality Indicator [Line Items]
2023		80,577	[1]	85,001
2022		55,495		37,060
2021		22,652		19,145
2020		10,563		3,817
2019		1,592		585
Prior		173		68
Total Gross Balance Balance		171,052		$ 145,676
Performing \| Live Check Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2023	[1]	117,682
2022		26,957
2021		3,708
2020		562
2019		57
Prior		19
Total Gross Balance Balance		148,985
Performing \| Premier Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2023	[1]	11,013
2022		34,068
2021		13,217
2020		2,756
2019		698
Prior		222
Total Gross Balance Balance		61,974
Performing \| Other Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2023	[1]	454,975
2022		167,107
2021		50,997
2020		9,797
2019		3,119
Prior		1,054
Total Gross Balance Balance		687,049
Performing \| Real Estate Loan
Financing Receivable, Credit Quality Indicator [Line Items]
2023	[1]	2,054
2022		1,400
2021		10,754
2020		4,710
2019		4,227
Prior		6,495
Total Gross Balance Balance		29,640
Performing \| Sales Finance Contracts
Financing Receivable, Credit Quality Indicator [Line Items]
2023	[1]	78,852
2022		53,171
2021		21,391
2020		9,917
2019		1,427
Prior		151
Total Gross Balance Balance		164,909
Nonperforming \| Live Check Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2023	[1]	6,166
2022		3,353
2021		282
2020		34
2019		3
Prior		0
Total Gross Balance Balance		9,838
Nonperforming \| Premier Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2023	[1]	170
2022		1,952
2021		875
2020		169
2019		36
Prior		27
Total Gross Balance Balance		3,229
Nonperforming \| Other Consumer Loans
Financing Receivable, Credit Quality Indicator [Line Items]
2023	[1]	11,603
2022		13,546
2021		4,475
2020		942
2019		298
Prior		101
Total Gross Balance Balance		30,965
Nonperforming \| Real Estate Loan
Financing Receivable, Credit Quality Indicator [Line Items]
2023	[1]	0
2022		37
2021		523
2020		241
2019		216
Prior		246
Total Gross Balance Balance		1,263
Nonperforming \| Sales Finance Contracts
Financing Receivable, Credit Quality Indicator [Line Items]
2023	[1]	1,725
2022		2,324
2021		1,261
2020		646
2019		165
Prior		22
Total Gross Balance Balance		$ 6,143

[1]Includes loans originated during the nine months ended September 30, 2023.

Loans - Modifications to Loans

Loans - Modifications to Loans for Borrowers Experiencing Financial Difficulty (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023
Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 5,064	$ 14,461
Modification to total financing receivables, percent	1.80%	1.70%
Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 5,145	$ 13,747
Modification to total financing receivables, percent	1.80%	1.60%
Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 3,487	$ 11,061
Modification to total financing receivables, percent	1.20%	1.30%
Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 10,475	$ 29,896
Modification to total financing receivables, percent	3.70%	3.50%
Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 5,574	$ 15,284
Modification to total financing receivables, percent	2%	1.80%
Live Check Loans \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 1,225	$ 3,749
Modification to total financing receivables, percent	3.10%	3.10%
Live Check Loans \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 503	$ 1,622
Modification to total financing receivables, percent	1.30%	1.40%
Live Check Loans \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 627	$ 1,895
Modification to total financing receivables, percent	1.60%	1.60%
Live Check Loans \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 677	$ 2,106
Modification to total financing receivables, percent	1.70%	1.80%
Live Check Loans \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 352	$ 876
Modification to total financing receivables, percent	0.90%	0.70%
Premier Loans \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 268	$ 1,011
Modification to total financing receivables, percent	1.60%	2.10%
Premier Loans \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 375	$ 1,190
Modification to total financing receivables, percent	2.30%	2.40%
Premier Loans \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 176	$ 613
Modification to total financing receivables, percent	1.10%	1.30%
Premier Loans \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 533	$ 1,456
Modification to total financing receivables, percent	3.30%	3%
Premier Loans \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 309	$ 1,008
Modification to total financing receivables, percent	1.90%	2.10%
Other Consumer Loans \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 3,245	$ 8,939
Modification to total financing receivables, percent	1.80%	1.70%
Other Consumer Loans \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 3,969	$ 10,353
Modification to total financing receivables, percent	2.20%	1.90%
Other Consumer Loans \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 2,225	$ 7,156
Modification to total financing receivables, percent	1.20%	1.30%
Other Consumer Loans \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 7,651	$ 21,657
Modification to total financing receivables, percent	4.30%	4%
Other Consumer Loans \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 4,721	$ 12,908
Modification to total financing receivables, percent	2.60%	2.40%
Real Estate Loan \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 119	$ 282
Modification to total financing receivables, percent	1.60%	1.30%
Real Estate Loan \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 0	$ 5
Modification to total financing receivables, percent	0%	0%
Real Estate Loan \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 0	$ 25
Modification to total financing receivables, percent	0%	0.10%
Real Estate Loan \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 0	$ 0
Modification to total financing receivables, percent	0%	0%
Real Estate Loan \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 0	$ 17
Modification to total financing receivables, percent	0%	0.10%
Sales Finance Contracts \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 207	$ 480
Modification to total financing receivables, percent	0.50%	0.40%
Sales Finance Contracts \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 298	$ 577
Modification to total financing receivables, percent	0.70%	0.40%
Sales Finance Contracts \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 459	$ 1,372
Modification to total financing receivables, percent	1.10%	1.10%
Sales Finance Contracts \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 1,614	$ 4,677
Modification to total financing receivables, percent	3.80%	3.60%
Sales Finance Contracts \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Financing receivable, modified period	$ 192	$ 475
Modification to total financing receivables, percent	0.50%	0.40%

Loans - Financial Effect of Loa

Loans - Financial Effect of Loan Modification (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023
Principal Forgiveness \| Live Check Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Decrease from modification	$ 0.6	$ 1.9
Principal Forgiveness \| Premier Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Decrease from modification	0.2	0.6
Principal Forgiveness \| Other Consumer Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Decrease from modification	2.2	7.2
Principal Forgiveness \| Sales Finance Contracts
Financing Receivable, Troubled Debt Restructuring [Line Items]
Decrease from modification	$ 0.5	$ 1.4
Term Extension \| Live Check Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted average years	12 months	13 months
Term Extension \| Premier Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted average years	26 months	22 months
Term Extension \| Other Consumer Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted average years	16 months	16 months
Term Extension \| Real Estate Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted average years		43 months
Term Extension \| Sales Finance Contracts
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted average years	28 months	17 months
Minimum \| Interest Rate Reduction \| Live Check Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate	16.80%	17%
Minimum \| Interest Rate Reduction \| Premier Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate	16%	15.40%
Minimum \| Interest Rate Reduction \| Other Consumer Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate	18.80%	19.20%
Minimum \| Interest Rate Reduction \| Real Estate Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate	6%	6.60%
Minimum \| Interest Rate Reduction \| Sales Finance Contracts
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate	13.30%	14.80%
Maximum \| Interest Rate Reduction \| Live Check Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate	27.10%	26.90%
Maximum \| Interest Rate Reduction \| Premier Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate	20.60%	20.30%
Maximum \| Interest Rate Reduction \| Other Consumer Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate	29.10%	29.10%
Maximum \| Interest Rate Reduction \| Real Estate Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate	18.20%	18.40%
Maximum \| Interest Rate Reduction \| Sales Finance Contracts
Financing Receivable, Troubled Debt Restructuring [Line Items]
Weighted-average contractual interest rate	21.30%	21.70%

Loans - Subsequent Default (Det

Loans - Subsequent Default (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance		$ 6,544		$ 13,752
Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	$ 2,660		$ 6,847
Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	1,175		1,672
Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	1,561		3,055
Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	1,836		2,935
Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	1,072		2,088
Live Check Loans \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	908		2,326
Live Check Loans \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	142		221
Live Check Loans \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	408		697
Live Check Loans \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	166		221
Live Check Loans \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	101		226
Premier Loans \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	125		366
Premier Loans \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	100		148
Premier Loans \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	85		242
Premier Loans \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	96		144
Premier Loans \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	99		183
Other Consumer Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance		4,453		9,572
Other Consumer Loans \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	1,554		4,002
Other Consumer Loans \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	832		1,143
Other Consumer Loans \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	909		1,877
Other Consumer Loans \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	1,244		2,047
Other Consumer Loans \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	852		1,630
Real Estate Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance		2		2
Real Estate Loan \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	0		0
Real Estate Loan \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	0		0
Real Estate Loan \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	0		5
Real Estate Loan \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	0		0
Real Estate Loan \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	0		0
Sales Finance Contracts
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance		$ 381		$ 667
Sales Finance Contracts \| Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	73		153
Sales Finance Contracts \| Term Extension
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	101		160
Sales Finance Contracts \| Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	159		234
Sales Finance Contracts \| Combination - Term Extension and Principal Forgiveness
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	330		523
Sales Finance Contracts \| Combination - Term Extension and Interest Rate Reduction
Financing Receivable, Troubled Debt Restructuring [Line Items]
Pre-Modification Gross Balance	$ 20		$ 49

Loans - Aging Analysis (Details

Loans - Aging Analysis (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	$ 135,897
Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	106,887
30 - 89 Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	13,329
90+ Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	15,681
Live Check Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	14,975
Live Check Loans \| Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	12,070
Live Check Loans \| 30 - 89 Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	1,153
Live Check Loans \| 90+ Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	1,752
Premier Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	8,642
Premier Loans \| Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	6,876
Premier Loans \| 30 - 89 Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	855
Premier Loans \| 90+ Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	911
Other Consumer Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	99,488
Other Consumer Loans \| Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	78,198
Other Consumer Loans \| 30 - 89 Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	10,007
Other Consumer Loans \| 90+ Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	11,283
Real Estate Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	550
Real Estate Loan \| Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	219
Real Estate Loan \| 30 - 89 Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	38
Real Estate Loan \| 90+ Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	293
Sales Finance Contracts
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	12,242
Sales Finance Contracts \| Current
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	9,524
Sales Finance Contracts \| 30 - 89 Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	1,276
Sales Finance Contracts \| 90+ Past Due
Financing Receivable, Troubled Debt Restructuring [Line Items]
Total	$ 1,442

Loans - Troubled Debt Restructu

Loans - Troubled Debt Restructurings on Financing Receivables (Details) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2022 USD ($) loan	Sep. 30, 2022 USD ($) loan
Number Of Loans \| loan	9,170	21,643
Pre-Modification Gross Balance	$ 34,031	$ 79,630
Post-Modification Gross Balance	$ 33,230	$ 77,379
Number Of Loans \| loan	2,787	5,983
Pre-Modification Gross Balance	$ 6,544	$ 13,752
Live Check Consumer Loans
Number Of Loans \| loan	2,014	4,401
Pre-Modification Gross Balance	$ 3,451	$ 7,847
Post-Modification Gross Balance	$ 3,408	$ 7,726
Number Of Loans \| loan	816	1,583
Pre-Modification Gross Balance	$ 1,359	$ 2,787
Premier Consumer Loans
Number Of Loans \| loan	307	685
Pre-Modification Gross Balance	$ 2,032	$ 4,539
Post-Modification Gross Balance	$ 1,989	$ 4,420
Number Of Loans \| loan	61	132
Pre-Modification Gross Balance	$ 349	$ 724
Other Consumer Loans
Number Of Loans \| loan	6,500	15,740
Pre-Modification Gross Balance	$ 26,060	$ 61,206
Post-Modification Gross Balance	$ 25,414	$ 59,388
Number Of Loans \| loan	1,831	4,130
Pre-Modification Gross Balance	$ 4,453	$ 9,572
Real Estate Loan
Number Of Loans \| loan	6	18
Pre-Modification Gross Balance	$ 48	$ 163
Post-Modification Gross Balance	$ 48	$ 161
Number Of Loans \| loan	1	1
Pre-Modification Gross Balance	$ 2	$ 2
Sales Finance Contracts
Number Of Loans \| loan	343	799
Pre-Modification Gross Balance	$ 2,440	$ 5,875
Post-Modification Gross Balance	$ 2,371	$ 5,684
Number Of Loans \| loan	78	137
Pre-Modification Gross Balance	$ 381	$ 667

Loans - Gross Charge-offs (Deta

Loans - Gross Charge-offs (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023
Financing Receivable, Troubled Debt Restructuring [Line Items]
2023	$ 6,297	$ 6,570
2022	15,082	55,584
2021	4,001	18,253
2020	831	3,603
2019	344	1,193
Prior	213	681
Total	26,768	85,884
Live Check Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
2023	3,432	3,586
2022	3,666	17,899
2021	333	1,957
2020	25	151
2019	7	36
Prior	16	46
Total	7,479	23,675
Premier Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
2023	81	81
2022	1,084	3,336
2021	426	1,851
2020	126	394
2019	41	168
Prior	9	41
Total	1,766	5,871
Other Consumer Loans
Financing Receivable, Troubled Debt Restructuring [Line Items]
2023	2,607	2,713
2022	9,292	31,080
2021	2,700	12,401
2020	360	1,787
2019	205	749
Prior	166	524
Total	15,330	49,254
Real Estate Loan
Financing Receivable, Troubled Debt Restructuring [Line Items]
2023	0	0
2022	0	0
2021	0	1
2020	5	12
2019	0	1
Prior	2	11
Total	8	25
Sales Finance Contracts
Financing Receivable, Troubled Debt Restructuring [Line Items]
2023	176	190
2022	1,040	3,269
2021	542	2,043
2020	315	1,259
2019	91	239
Prior	20	59
Total	$ 2,184	$ 7,059

Loans - Allowance for Credit Lo

Loans - Allowance for Credit Losses on Financing Receivables (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	$ 76,249,000	$ 68,302,000	$ 75,210,063	$ 67,311,000
Provision for credit losses	14,827,391	24,967,844	62,236,416	57,024,372
Charge-offs	(26,766,000)	(25,547,000)	(85,884,000)	(67,381,000)
Recoveries	6,670,000	5,504,000	19,418,000	16,272,000
Ending balance	70,980,000	$ 73,227,000	70,980,000	$ 73,227,000
Live Check Loans
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	15,289,000		14,896,000
Provision for credit losses	1,667,000		15,649,000
Charge-offs	(7,479,000)		(23,675,000)
Recoveries	1,431,000		4,038,000
Ending balance	10,908,000		10,908,000
Premier Loans
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	3,860,000		6,108,000
Provision for credit losses	1,956,000		3,145,000
Charge-offs	(1,766,000)		(5,871,000)
Recoveries	380,000		1,048,000
Ending balance	4,430,000		4,430,000
Other Consumer Loans
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	47,665,000		46,412,000
Provision for credit losses	6,502,000		33,213,000
Charge-offs	(15,328,000)		(49,254,000)
Recoveries	4,355,000		12,823,000
Ending balance	43,194,000		43,194,000
Real Estate Loan
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	142,000		143,000
Provision for credit losses	2,109,000		2,122,000
Charge-offs	(9,000)		(25,000)
Recoveries	2,000		4,000
Ending balance	2,244,000		2,244,000
Sales Finance Contracts
Financing Receivable, Allowance for Credit Loss [Roll Forward]
Beginning Balance	9,293,000		7,651,000
Provision for credit losses	2,593,000		8,107,000
Charge-offs	(2,184,000)		(7,059,000)
Recoveries	502,000		1,505,000
Ending balance	$ 10,204,000		$ 10,204,000

Investment Securities - Schedul

Investment Securities - Schedule of Amortized Cost and Estimated Fair Values of Debt Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Amortized Cost	$ 268,655	$ 253,448
Estimated Fair Value	216,428	220,028
Obligations of states and political subdivisions
Amortized Cost	268,254	253,068
Estimated Fair Value	216,027	219,648
Corporate securities
Amortized Cost	401	380
Estimated Fair Value	$ 401	$ 380

Investment Securities - Narrati

Investment Securities - Narrative (Details) $ in Millions	9 Months Ended	12 Months Ended
Investment Securities - Narrative (Details) $ in Millions	Sep. 30, 2023 USD ($) security	Dec. 31, 2022 USD ($) security
Debt Securities, Available-for-Sale [Line Items]
Gross unrealized losses on investment securities	$ 52.3	$ 34.5
Number of securities \| security	257	184
Proceeds from maturity of debt Securities	$ 15.6	$ 26.8
Gain on sale of investments	0.2	$ 0.6
Frandisco P&C
Debt Securities, Available-for-Sale [Line Items]
Debt securities, restricted	43.1
Frandisco Life
Debt Securities, Available-for-Sale [Line Items]
Debt securities, restricted	$ 27.1

Investment Securities - Sched_2

Investment Securities - Schedule of Investment Securities Fair Value and Unrealized Losses (Details) - Obligations of states and political subdivisions - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
AFS, Less than 12 months, Fair Value	$ 107,705	$ 118,495
AFS, Less than 12 months, Unrealized Loss	(10,436)	(9,328)
AFS, 12 months or longer, Fair Value	101,481	42,314
AFS, 12 months or longer, Unrealized Loss	(41,877)	(25,126)
AFS, Total Fair Value	209,186	160,809
AFS, Total Unrealized Loss	$ (52,313)	$ (34,454)

Fair Value - Fair Value Measure

Fair Value - Fair Value Measurements, by Fair Value hierarchy (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Estimated Fair Value	$ 216,428	$ 220,028
Corporate securities
Estimated Fair Value	401	380
Obligations of states and political subdivisions
Estimated Fair Value	216,027	219,648
Quoted Prices In Active Markets for Identical Assets (Level1)
Estimated Fair Value	401	380
Quoted Prices In Active Markets for Identical Assets (Level1) \| Corporate securities
Estimated Fair Value	401	380
Quoted Prices In Active Markets for Identical Assets (Level1) \| Obligations of states and political subdivisions
Estimated Fair Value	0	0
Significant Other Observable Inputs (Level2)
Estimated Fair Value	216,027	219,648
Significant Other Observable Inputs (Level2) \| Corporate securities
Estimated Fair Value	0	0
Significant Other Observable Inputs (Level2) \| Obligations of states and political subdivisions
Estimated Fair Value	216,027	219,648
Significant Unobservable Inputs (Level3)
Estimated Fair Value	0	0
Significant Unobservable Inputs (Level3) \| Corporate securities
Estimated Fair Value	0	0
Significant Unobservable Inputs (Level3) \| Obligations of states and political subdivisions
Estimated Fair Value	$ 0	$ 0

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($)	9 Months Ended
Leases - Narrative (Details) - USD ($)	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Lessee, Lease, Description [Line Items]
Lease expense	$ 6,300,000	$ 5,800,000
Lease ROU asset	41,739,840	37,900,000	$ 38,153,238
Present Value of Lease Liability	$ 42,762,343	$ 38,738,887	$ 39,019,208
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term	10 years

Leases - Schedule of Lease expe

Leases - Schedule of Lease expense and other information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Leases [Abstract]
Operating lease expense	$ 2,150,405	$ 1,982,602	$ 6,282,110	$ 5,827,850
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 2,094,556	$ 1,938,062	$ 6,146,441	$ 5,725,541
Weighted-average remaining lease term – operating leases	7 years 1 month 2 days	7 years 2 months 1 day	7 years 1 month 2 days	7 years 2 months 1 day
Weighted-average discount rate – operating leases	5.28%	4.72%	5.28%	4.72%
Lease maturity schedule as of September 30, 2023:
Remainder of 2023	$ 2,131,167	$ 1,967,552	$ 2,131,167	$ 1,967,552
2024	8,307,997	7,506,393	8,307,997	7,506,393
2025	7,912,595	6,709,791	7,912,595	6,709,791
2026	7,364,052	6,344,271	7,364,052	6,344,271
2027	6,547,830	5,777,773	6,547,830	5,777,773
2028 and beyond	19,155,793	17,343,550	19,155,793	17,343,550
Total	51,419,434	45,649,330	51,419,434	45,649,330
Less: Discount	(8,657,091)	(6,910,443)	(8,657,091)	(6,910,443)
Present Value of Lease Liability	$ 42,762,343	$ 38,738,887	$ 42,762,343	$ 38,738,887	$ 39,019,208

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Millions	9 Months Ended
Commitments and Contingencies (Details) $ in Millions	Sep. 30, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Estimated insurance recoveries	$ 5
Insurance recoveries	3.7
Insurance settlements receivable	$ 1.3

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended		9 Months Ended
Income Taxes (Details)	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Effective income tax rate reconciliation	13%	43%	52%	16%

Credit Agreement (Details)

Credit Agreement (Details) - Line of Credit - Wells Fargo Credit Facility - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Maximum borrowing capacity	$ 230
Maximum borrowing capacity, percentage of net finance receivables	70%
Remaining borrowing capacity	$ 120.7	$ 162.5
Interest rate at period end	8.18%	6.97%
Current borrowing capacity	$ 109.3	$ 67.5

Related Party Transactions - Na

Related Party Transactions - Narrative (Details) - USD ($)	9 Months Ended
Related Party Transactions - Narrative (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Commercial loan balance	$ 1,143,995,000	$ 1,091,804,000
Beneficial Owner, David W. Cheek
Related Party Transaction [Line Items]
Percentage of voting interests	24.24%
Related Party \| Beneficial Owner, David W. Cheek \| Commercial Loan
Related Party Transaction [Line Items]
Commercial loan balance	$ 2,100,000
Leased Properties
Related Party Transaction [Line Items]
Annual amounts of transaction	156,800
Premium Payments to Trust of Retired Executive Officer \| Related Party
Related Party Transaction [Line Items]
Principal balance	$ 500,000

Segment Financial Information -

Segment Financial Information - Narrative (Details)	9 Months Ended
Segment Financial Information - Narrative (Details)	Sep. 30, 2023 segment
Segment Reporting [Abstract]
Number of reportable segments	10

Segment Financial Information_2

Segment Financial Information - Schedule of Segment Reporting Information, by Segment (Details) - USD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Division Revenues:	[1]	$ 89,871,000	$ 87,332,000	$ 259,518,000	$ 253,101,000
Assets		1,187,407,602		1,187,407,602		$ 1,162,924,256
Reconciliation of Revenues:
Revenues	[1]	89,871,000	87,332,000	259,518,000	253,101,000
Reconciliation of Income Before Taxes:
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		10,544,965	3,140,747	6,598,055	20,162,448
Operating Segments
Division Revenues:		86,248,000	82,904,000	246,363,000	238,855,000
Reconciliation of Revenues:
Revenues		86,248,000	82,904,000	246,363,000	238,855,000
Reconciliation of Income Before Taxes:
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		21,255,000	25,941,000	54,948,000	86,762,000
Corporate, Non-Segment \| Interest Income
Division Revenues:		47,000	30,000	132,000	76,000
Reconciliation of Revenues:
Revenues		47,000	30,000	132,000	76,000
Reconciliation of Income Before Taxes:
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		(14,334,000)	(27,229,000)	(61,504,000)	(80,845,000)
Corporate, Non-Segment \| Investment Income
Division Revenues:		2,524,000	2,040,000	7,428,000	5,834,000
Reconciliation of Revenues:
Revenues		2,524,000	2,040,000	7,428,000	5,834,000
Reconciliation of Income Before Taxes:
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		3,624,000	4,429,000	13,154,000	14,245,000
Segment Reconciling Items \| Timing Difference of Insurance Income Allocation
Division Revenues:		1,051,000	2,356,000	5,531,000	8,315,000
Reconciliation of Revenues:
Revenues		1,051,000	2,356,000	5,531,000	8,315,000
Segment Reconciling Items \| Other Revenue Not Allocated
Division Revenues:		1,000	2,000	64,000	21,000
Reconciliation of Revenues:
Revenues		1,000	2,000	64,000	21,000
Total Operating Segments \| Operating Segments
Division Revenues:		86,248,000	82,904,000	246,363,000	238,855,000
Assets		1,007,751,000		1,007,751,000		956,821,000
Reconciliation of Revenues:
Revenues		86,248,000	82,904,000	246,363,000	238,855,000
Reconciliation of Income Before Taxes:
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		14,855,000	25,941,000	54,948,000	86,762,000
SC Division \| Operating Segments
Division Revenues:		11,776,000	11,334,000	33,847,000	32,518,000
Assets		123,460,000		123,460,000		121,529,000
Reconciliation of Revenues:
Revenues		11,776,000	11,334,000	33,847,000	32,518,000
Reconciliation of Income Before Taxes:
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		3,185,000	3,227,000	7,526,000	11,006,000
MGA Division \| Operating Segments
Division Revenues:		11,172,000	11,092,000	32,131,000	31,983,000
Assets		132,318,000		132,318,000		132,237,000
Reconciliation of Revenues:
Revenues		11,172,000	11,092,000	32,131,000	31,983,000
Reconciliation of Income Before Taxes:
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		3,459,000	4,170,000	9,330,000	13,512,000
SGA Division \| Operating Segments
Division Revenues:		11,769,000	11,405,000	33,768,000	33,367,000
Assets		128,832,000		128,832,000		128,774,000
Reconciliation of Revenues:
Revenues		11,769,000	11,405,000	33,768,000	33,367,000
Reconciliation of Income Before Taxes:
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		4,182,000	4,724,000	11,917,000	14,598,000
AL Division \| Operating Segments
Division Revenues:		13,178,000	12,737,000	37,301,000	37,203,000
Assets		172,911,000		172,911,000		158,096,000
Reconciliation of Revenues:
Revenues		13,178,000	12,737,000	37,301,000	37,203,000
Reconciliation of Income Before Taxes:
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		3,760,000	4,091,000	8,577,000	14,299,000
MS Division \| Operating Segments
Division Revenues:		8,824,000	8,968,000	26,017,000	26,008,000
Assets		97,173,000		97,173,000		97,977,000
Reconciliation of Revenues:
Revenues		8,824,000	8,968,000	26,017,000	26,008,000
Reconciliation of Income Before Taxes:
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		1,614,000	2,717,000	4,777,000	9,230,000
VA Division \| Operating Segments
Division Revenues:		102,000	0	164,000	0
Assets		2,452,000		2,452,000		259,000
Reconciliation of Revenues:
Revenues		102,000	0	164,000	0
Reconciliation of Income Before Taxes:
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		(85,000)	0	(228,000)	0
TN & KY Division \| Operating Segments
Division Revenues:		10,151,000	8,882,000	27,834,000	24,709,000
Assets		119,072,000		119,072,000		100,205,000
Reconciliation of Revenues:
Revenues		10,151,000	8,882,000	27,834,000	24,709,000
Reconciliation of Income Before Taxes:
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		1,663,000	1,916,000	3,542,000	6,860,000
LA Division \| Operating Segments
Division Revenues:		7,602,000	7,547,000	21,983,000	21,846,000
Assets		86,001,000		86,001,000		83,686,000
Reconciliation of Revenues:
Revenues		7,602,000	7,547,000	21,983,000	21,846,000
Reconciliation of Income Before Taxes:
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		(3,464,000)	2,049,000	4,339,000	7,016,000
TX Division \| Operating Segments
Division Revenues:		1,824,000	1,204,000	4,726,000	3,113,000
Assets		27,317,000		27,317,000		17,206,000
Reconciliation of Revenues:
Revenues		1,824,000	1,204,000	4,726,000	3,113,000
Reconciliation of Income Before Taxes:
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		(1,703,000)	(279,000)	(1,661,000)	(400,000)
NGA Division \| Operating Segments
Division Revenues:		9,850,000	9,735,000	28,592,000	28,108,000
Assets		118,215,000		118,215,000		$ 116,852,000
Reconciliation of Revenues:
Revenues		9,850,000	9,735,000	28,592,000	28,108,000
Reconciliation of Income Before Taxes:
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest		$ 2,244,000	$ 3,326,000	$ 6,829,000	$ 10,641,000

[1]Includes Finance Charge Income, Investment Income, Insurance Premium Revenues and Other Revenue.