REVENUES (Tables)

12 Months Ended

Dec. 31, 2021

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

The Company has one reportable segment and all revenues are earned in the U.S.

	Twelve Months Ended December 31,
	2021		2020
(amounts in thousands)			(As Restated)
Revenues:
Revenue recognized at point in time:
Interchange and card revenue	$	28,078	$	25,864
Servicing fees from Partner Bank	45,105		22,465
Account fees	10,668		11,308
University fees - disbursement activity	1,401		1,240
Other revenue	5,443		1,480
Total revenue recognized at point in time	90,695		62,357
Revenue recognized over time:
University fees - subscriptions	4,292		4,080
Total revenue recognized over time	4,292		4,080
Total revenues	$	94,987	$	66,437

Deferred Revenue Balances

The deferred revenue balances were as follows:

	December 31,
	2021		2020
(amounts in thousands)			(As Restated)
Deferred revenue, beginning of period	$	12,689	$	1,938
Deferred revenue, end of period	$	15,577	$	12,689