Kingsway Financial Services (KFS) 10-Q 5 Aug 21 2021 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2021	Aug. 05, 2021
Document Information [Line Items]
Entity Central Index Key	0001072627
Entity Registrant Name	KINGSWAY FINANCIAL SERVICES INC
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2021
Document Transition Report	false
Entity File Number	001-15204
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	85-1792291
Entity Address, Address Line One	150 E. Pierce Road
Entity Address, City or Town	Itasca
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60143
City Area Code	847
Local Phone Number	871-6408
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		24,055,631

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Investments:
Fixed maturities, at fair value (amortized cost of $21,470 and $20,488, respectively)	$ 21,602	$ 20,716
Equity investments, at fair value (cost of $1,147 and $1,157, respectively)	225	444
Investments in private companies, at adjusted cost	790	790
Real estate investments, at fair value (cost of $10,225 and $10,225, respectively)	10,662	10,662
Other investments, at cost which approximates fair value	288	294
Short-term investments, at cost which approximates fair value	157	157
Total investments	57,654	69,566
Cash and cash equivalents	17,093	14,374
Restricted cash	27,540	30,571
Accrued investment income	900	757
Other receivables, net of allowance for doubtful accounts of $201 and $201, respectively	14,144	16,323
Deferred acquisition costs, net	9,106	8,835
Property and equipment, net of accumulated depreciation of $26,557 and $24,441, respectively	93,376	95,015
Right-of-use asset	2,560	2,960
Goodwill	121,289	121,130
Intangible assets, net of accumulated amortization of $16,426 and $15,433, respectively	83,140	84,133
Other assets	15,668	4,882
Total Assets	447,491	452,474
Liabilities:
Accrued expenses and other liabilities	40,671	42,502
Income taxes payable	188	2,859
Contract with Customer, Liability, Total	88,446	87,945
Unpaid loss and loss adjustment expenses	1,407	1,449
Bank loan	23,182	25,303
Notes payable	191,143	192,057
Subordinated debt, at fair value	58,218	50,928
Lease liability	2,814	3,213
Net deferred income tax liabilities	26,503	27,555
Total Liabilities	432,572	433,811
Shareholders' Equity:
Common stock, no par value; 50,000,000 and 50,000,000 authorized at June 30, 2021 and December 31, 2020, respectively; 22,365,631 and 22,211,069 issued and outstanding at June 30, 2021 and December 31, 2020, respectively	0	0
Additional paid-in capital	356,331	355,242
Treasury stock, at cost; 247,450 and 247,450 outstanding at June 30, 2021 and December 31, 2020, respectively	(492)	(492)
Accumulated deficit	(394,851)	(394,807)
Accumulated other comprehensive income	32,434	38,059
Shareholders' equity attributable to common shareholders	(6,578)	(1,998)
Noncontrolling interests in consolidated subsidiaries	14,669	14,157
Total Shareholders' Equity	8,091	12,159
Total Liabilities, Class A preferred stock and Shareholders' Equity	447,491	452,474
Redeemable Class A Preferred Stock [Member]
Liabilities:
Redeemable Class A preferred stock, no par value; 1,000,000 and 1,000,000 authorized at June 30, 2021 and December 31, 2020, respectively; 182,876 and 182,876 issued and outstanding at June 30, 2021 and December 31, 2020, respectively; redemption amount of $6,828 and $6,658 at June 30, 2021 and December 31, 2020, respectively	6,828	6,504
Service Fees [Member]
Investments:
Service fee receivable, net of allowance for doubtful accounts of $258 and $478, respectively	5,021	3,928
Liabilities:
Contract with Customer, Liability, Total	88,400	87,900
Limited Liability Investments [Member]
Investments:
Limited liability investments	3,568	3,692
Limited liability investments, at fair value	$ 20,362	$ 32,811

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ / shares in Thousands, $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Fixed maturities, cost	$ 21,470	$ 20,488
Equity investments, cost	1,147	1,157
Real estate investments, cost	10,225	10,225
Allowance for doubtful accounts	201	201
Property and equipment, accumulated depreciation	26,557	24,441
Intangible assets accumulated amortization	$ 16,426	$ 15,433
Temporary equity, issued (in shares)	182,876
Temporary equity, outstanding (in shares)	182,876
Temporary equity, redemption	$ 6,800
Common stock, no par value (in dollars per share)	$ 0	$ 0
Common stock, authorized (in shares)	50,000,000	50,000,000
Common stock, issued (in shares)	22,365,631	22,211,069
Common stock, outstanding (in shares)	22,365,631	22,211,069
Treasury stock (in shares)	247,450	247,450
Redeemable Class A Preferred Stock [Member]
Temporary equity, par value (in dollars per share)	$ 0	$ 0
Temporary equity, authority (in shares)	1,000,000	1,000,000
Temporary equity, issued (in shares)	182,876	182,876
Temporary equity, outstanding (in shares)	182,876	182,876
Temporary equity, redemption	$ 6,828	$ 6,658
Service Fees [Member]
Allowance for doubtful accounts	$ 258	$ 478

Consolidated Statements of Oper

Consolidated Statements of Operations (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Revenues:
Service fee and commission revenue	$ 18,755	$ 10,438	$ 37,329	$ 21,624
Rental revenue	3,341	3,341	6,682	6,682
Total revenues	22,096	13,779	44,011	28,306
Operating expenses:
Claims authorized on vehicle service agreements	5,251	2,347	9,918	4,727
Loss and loss adjustment expenses	(4)	2	4	15
Commissions	1,576	1,279	3,080	2,582
Cost of services sold	952	347	1,932	750
General and administrative expenses	12,043	8,388	24,509	19,081
Leased real estate segment interest expense	1,500	1,491	2,968	2,990
Total operating expenses	21,318	13,854	42,411	30,145
Operating income (loss)	778	(75)	1,600	(1,839)
Other revenues (expenses), net:
Net investment income	403	681	824	1,400
Net realized gains	187	8	238	216
(Loss) gain on change in fair value of equity investments	(45)	489	(196)	(108)
Gain (loss) on change in fair value of limited liability investments, at fair value	731	(123)	529	1,776
Net change in unrealized loss on private company investments	0	0	0	(670)
Other-than-temporary impairment loss	0	0	0	(117)
Other (expenses) income	(2,741)	65	(2,634)	246
Interest expense not allocated to segments	(1,593)	(1,997)	(3,145)	(4,150)
Amortization of intangible assets	(496)	(573)	(993)	(1,147)
(Loss) gain on change in fair value of debt	(738)	(202)	(1,757)	2,443
Gain on extinguishment of debt	0	0	2,494	0
Total other expenses, net	(4,292)	(1,652)	(4,640)	(111)
Loss from continuing operations before income tax benefit	(3,514)	(1,727)	(3,040)	(1,950)
Income tax benefit	(3,258)	(300)	(3,683)	(130)
(Loss) income from continuing operations	(256)	(1,427)	643	(1,820)
Gain on disposal of discontinued operations, net of taxes	0	6	0	6
Net (loss) income	(256)	(1,421)	643	(1,814)
Less: net income attributable to noncontrolling interests in consolidated subsidiaries	428	108	687	829
Less: dividends on preferred stock	85	224	323	601
Net loss attributable to common shareholders	$ (769)	$ (1,753)	$ (367)	$ (3,244)
Loss per share
Loss per share – continuing operations: Basic: (in dollars per share)	$ (0.03)	$ (0.08)	$ (0.02)	$ (0.15)
Loss per share – continuing operations: Diluted: (in dollars per share)	(0.03)	(0.08)	(0.02)	(0.15)
Earnings per share – discontinued operations: Basic (in dollars per share)	0	0	0	0
Earnings per share – discontinued operations: Diluted (in dollars per share)	0	0	0	0
Basic: (in dollars per share)	(0.03)	(0.08)	(0.02)	(0.15)
Diluted: (in dollars per share)	$ (0.03)	$ (0.08)	$ (0.02)	$ (0.15)
Weighted-average shares outstanding (in ‘000s):
Basic: (in shares)	22,366	22,211	22,292	22,140
Diluted: (in shares)	22,366	22,211	22,292	22,140

Consolidated Statements of Comp

Consolidated Statements of Comprehensive (Loss) Income (Unaudited) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Net (loss) income		$ (256)	$ (1,421)	$ 643	$ (1,814)
Other comprehensive (loss) income, net of taxes(1):
Unrealized (losses) gains arising during the period	[1]	(35)	125	(110)	180
Reclassification adjustment for amounts included in net (loss) income	[1]	2	5	14	66
Change in fair value of debt attributable to instrument-specific credit risk	[1]	(3,813)	(999)	(5,534)	10,624
Other comprehensive (loss) income	[1]	(3,846)	(869)	(5,630)	10,870
Comprehensive (loss) income		(4,102)	(2,290)	(4,987)	9,056
Less: comprehensive income attributable to noncontrolling interests in consolidated subsidiaries		426	115	682	844
Comprehensive (loss) income attributable to common shareholders		$ (4,528)	$ (2,405)	$ (5,669)	$ 8,212
[1]	Net of income tax benefit of $0 and $0 for the three and six months ended June 30, 2021 and June 30, 2020, respectively.

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive (Loss) Income (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Other comprehensive income (loss), tax	$ 0	$ 0	$ 0	$ 0

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Dec. 31, 2019	21,866,959
Balance at Dec. 31, 2019		$ 354,101	$ (492)	$ (388,082)	$ 35,347	$ 874	$ 13,080	$ 13,954
Net (loss) income	$ 0	0	0	(2,643)	0	(2,643)	829	(1,814)
Preferred stock dividends	0	(601)	0	0	0	(601)	0	(601)
Distributions to noncontrolling interest holders	0	0	0	0	0	0	(43)	(43)
Other comprehensive (loss) income	0	0	0	0	10,855	10,855	15	10,870	[1]
Stock-based compensation	$ 0	82	0	0	0	82	0	82
Vesting of restricted stock awards, net of share settlements for tax withholdings (in shares)	94,110
Vesting of restricted stock awards, net of share settlements for tax withholdings	$ 0	0	0	0	0	0	0	0
Conversion of redeemable Class A preferred stock to common stock (in shares)	250,000
Conversion of redeemable Class A preferred stock to common stock	$ 0	1,381	0	0	0	1,381	0	1,381
Balance (in shares) at Jun. 30, 2020	22,211,069
Balance at Jun. 30, 2020	$ 0	354,963	(492)	(390,725)	46,202	9,948	13,881	23,829
Balance (in shares) at Mar. 31, 2020	22,211,069
Balance at Mar. 31, 2020	$ 0	355,067	(492)	(389,196)	47,078	12,457	13,766	26,223
Net (loss) income	0	0	0	(1,529)	0	(1,529)	108	(1,421)
Preferred stock dividends	0	(224)	0	0	0	(224)	0	(224)
Other comprehensive (loss) income	0	0	0	0	(876)	(876)	7	(869)	[1]
Stock-based compensation	$ 0	120	0	0	0	120	0	120
Balance (in shares) at Jun. 30, 2020	22,211,069
Balance at Jun. 30, 2020	$ 0	354,963	(492)	(390,725)	46,202	9,948	13,881	$ 23,829
Balance (in shares) at Dec. 31, 2020	22,211,069							22,211,069
Balance at Dec. 31, 2020		355,242	(492)	(394,807)	38,059	(1,998)	14,157	$ 12,159
Balance (in shares) at Mar. 31, 2021	22,365,631
Balance at Mar. 31, 2021		355,999	(492)	(394,167)	36,279	(2,381)	14,243	$ 11,862
Balance (in shares) at Dec. 31, 2020	22,211,069							22,211,069
Balance at Dec. 31, 2020		355,242	(492)	(394,807)	38,059	(1,998)	14,157	$ 12,159
Net (loss) income	$ 0	0	0	(44)	0	(44)	687	643
Preferred stock dividends	0	(323)	0	0	0	(323)	0	(323)
Distributions to noncontrolling interest holders	0	0	0	0	0	0	(170)	(170)
Other comprehensive (loss) income	0	0	0	0	(5,625)	(5,625)	(5)	(5,630)	[1]
Stock-based compensation	$ 0	1,412	0	0	0	1,412	0	1,412
Vesting of restricted stock awards, net of share settlements for tax withholdings (in shares)	154,562
Vesting of restricted stock awards, net of share settlements for tax withholdings	$ 0	0	0	0	0	0	0	$ 0
Balance (in shares) at Jun. 30, 2021	22,365,631							22,365,631
Balance at Jun. 30, 2021	$ 0	356,331	(492)	(394,851)	32,434	(6,578)	14,669	$ 8,091
Balance (in shares) at Mar. 31, 2021	22,365,631
Balance at Mar. 31, 2021		355,999	(492)	(394,167)	36,279	(2,381)	14,243	11,862
Net (loss) income	$ 0	0	0	(684)	0	(684)	428	(256)
Preferred stock dividends	0	(85)	0	0	0	(85)	0	(85)
Distributions to noncontrolling interest holders	0	0	0	0	0	0	(1)	(1)
Other comprehensive (loss) income	0	0	0	0	(3,845)	(3,845)	(1)	(3,846)	[1]
Stock-based compensation	$ 0	417	0	0	0	417	0	$ 417
Balance (in shares) at Jun. 30, 2021	22,365,631							22,365,631
Balance at Jun. 30, 2021	$ 0	$ 356,331	$ (492)	$ (394,851)	$ 32,434	$ (6,578)	$ 14,669	$ 8,091
[1]	Net of income tax benefit of $0 and $0 for the three and six months ended June 30, 2021 and June 30, 2020, respectively.

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Operating activities:
Net (loss) income	$ 643	$ (1,814)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Gain on disposal of discontinued operations, net of taxes	0	(6)
Equity in net income of limited liability investments	(45)	(12)
Depreciation and amortization expense	3,138	3,335
Stock-based compensation expense, net of forfeitures	2,407	82
Net realized gains	(238)	(216)
Loss on change in fair value of equity investments	196	108
Gain on change in fair value of limited liability investments, at fair value	(529)	(1,776)
Net change in unrealized loss on private company investments	0	670
Loss (gain) on change in fair value of debt	1,757	(2,443)
Loss on change in fair value of derivatives	73	0
Deferred income taxes	(1,052)	(272)
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net, Total	0	117
Amortization of fixed maturities premiums and discounts	88	58
Amortization of notes payable premium, discounts and debt issue costs	(430)	(447)
Gain on extinguishment of debt	(2,494)	0
Changes in operating assets and liabilities:
Service fee receivable, net	(1,093)	118
Other receivables, net	2,179	1,776
Deferred acquisition costs, net	(271)	(146)
Other assets	(10,786)	62
Unpaid loss and loss adjustment expenses	(42)	(277)
Deferred service fees	501	(887)
Other, net	(5,510)	954
Net cash used in operating activities	(11,508)	(1,016)
Investing activities:
Proceeds from sales and maturities of fixed maturities	2,894	10,269
Proceeds from sales of equity investments	23	0
Purchases of fixed maturities	(3,952)	(7,405)
Net proceeds from limited liability investments	168	134
Net proceeds from limited liability investments, at fair value	13,188	77
Net proceeds from investments in private companies	89	60
Net proceeds from other investments	6	103
Net purchases of short-term investments	0	(2)
Acquisition of business, net of cash acquired	(50)	0
Net purchases of property and equipment	(506)	(105)
Net cash provided by investing activities	11,860	3,131
Financing activities:
Distributions to noncontrolling interest holders	(170)	(43)
Taxes paid related to net share settlements of restricted stock awards	(323)	(83)
Principal payments on bank loans	(2,161)	(687)
Principal proceeds from notes payable, net of debt issuance costs of $1,685 in 2021	13,270	2,858
Principal payments on notes payable	(11,280)	(2,012)
Net cash (used in) provided by financing activities	(664)	33
Net (decrease) increase in cash and cash equivalents and restricted cash	(312)	2,148
Cash and cash equivalents and restricted cash at beginning of period	44,945	25,661
Cash and cash equivalents and restricted cash at end of period	$ 44,633	$ 27,809

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Unaudited) (Parentheticals) $ in Thousands	6 Months Ended
	Jun. 30, 2021USD ($)
Notes payable, debt issuance costs	$ 1,685

Note 1 - Business

Note 1 - Business	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Nature of Operations [Text Block]	NOTE 1 Kingsway Financial Services Inc. (the "Company" or "Kingsway") was incorporated under the Business Corporations Act (Ontario) on September 19, 1989. December 31, 2018

Note 2 - Basis of Presentation

Note 2 - Basis of Presentation	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Basis of Accounting [Text Block]	NOTE 2 The accompanying unaudited consolidated interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") for interim financial information and with the instructions to Form 10 10 X. not not may The accompanying unaudited consolidated interim financial statements and footnotes should be read in conjunction with the audited consolidated financial statements and footnotes included within our Annual Report on Form 10 2020 December 31, 2020 The unaudited consolidated interim financial statements include the accounts of the Company and its subsidiaries, as well as certain variable interest entities as further described in Note 6, 2020 Certain amounts in the unaudited consolidated interim financial statements for the three six June 30, 2020 2021 The preparation of consolidated financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts and classifications of assets and liabilities, revenues and expenses, and the related disclosures of contingent assets and liabilities in the consolidated financial statements and accompanying notes. Actual results could differ from these estimates. Estimates and their underlying assumptions are reviewed on an ongoing basis. Changes in estimates are recorded in the accounting period in which they are determined. The critical accounting estimates and assumptions in the accompanying unaudited consolidated interim financial statements include the valuation of fixed maturities and equity investments; impairment assessment of investments; valuation of limited liability investments, at fair value; valuation of real estate investments; valuation of deferred income taxes; valuation of mandatorily redeemable preferred stock; valuation and impairment assessment of intangible assets; goodwill recoverability; deferred acquisition costs; fair value assumptions for subordinated debt obligations; fair value assumptions for stock-based compensation liabilities; and revenue recognition. The fair values of the Company's investments in fixed maturities and equity investments, limited liability investments, at fair value, real estate investments, subordinated debt, warrant liability, stock-based compensation liabilities and derivative contracts are estimated using a fair value hierarchy to categorize the inputs it uses in valuation techniques. Fair values for other investments approximate their unpaid principal balance. The carrying amounts reported in the consolidated balance sheets approximate fair values for cash and cash equivalents, restricted cash, short-term investments and certain other assets and other liabilities because of their short-term nature.

Note 3 - Summary of Significant

Note 3 - Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Significant Accounting Policies [Text Block]	NOTE 3 Except as set forth below there have been no 2020 Derivatives During the second 2021, not COVID- 19 In March 2020, 19 19 not 19. 19 19 The Company could experience other potential impacts as a result of COVID- 19, not not 10 may 19 Holding Company Liquidity The Company's Extended Warranty subsidiaries fund their obligations primarily through service fee and commission revenue. The Company's Leased Real Estate subsidiary funds its obligations through rental income. The liquidity of the holding company is managed separately from its subsidiaries. The obligations of the holding company primarily consist of holding company operating expenses; transaction-related expenses; investments; certain debt and associated interest; and any other extraordinary demands on the holding company. Actions available to the holding company to generate liquidity in order to meet its obligations include the sale of passive investments; sale of subsidiaries; issuance of debt or equity securities; exercise of warrants; distributions from the Company’s Extended Warranty subsidiaries, subject to certain restrictions; and giving notice to its Trust Preferred trustees of its intention to exercise its voluntary right to defer interest payments for up to 20 third 2018. Historically, dividends from the Leased Real Estate segment are not 21, second 2021, 11, The holding company’s liquidity, defined as the amount of cash in the bank accounts of Kingsway Financial Services Inc. and Kingsway America Inc., was $5.6 million (approximately twelve June 30, 2021 and December 31, 2020 , respectively. The amount as of June 30, 2021 July 2021 $17.1 million June 30, 2021 December 31, 2020 As of June 30, 2021 April 1, 2021 ( $6.7 June 30, 2021 not not June 30, 2021 not The Company notes there are several variables to consider in such a situation, and management is exploring the following opportunities: negotiating with the holders of the Preferred Shares with respect to key provisions, raising additional funds through capital market transactions, as well as the Company’s strategy of working to monetize its non-core investments while attempting to maximize the tradeoff between liquidity and value received. Based on the Company’s current business plan and revenue prospects, existing cash, cash equivalents, investment balances and anticipated cash flows from operations are expected to be sufficient to meet the Company’s working capital and operating expenditure requirements, excluding the cash that may twelve not 19

Note 4 - Recently Issued Accoun

Note 4 - Recently Issued Accounting Standards	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Accounting Standards Update and Change in Accounting Principle [Text Block]	NOTE 4 (a) Adoption of New Accounting Standards: Effective January 1, 2021, 2019 12, Income Taxes (Topic 740 2019 12 740, Income Taxes 2019 12 2019 12 not not 2019 12 not Effective January 1, 2021, 2020 01, Investments-Equity Securities (Topic 321 323 815 321, 323, 815 2020 01 321 323 ASC815 2020 01 not (b) Accounting Standards Not In June 2016, 2016 13, Financial Instruments-Credit Losses (Topic 326 2016 13" 2016 13 2016 13 November 15, 2019, 2019 10, 1 2 2019 10 2016 13 January 1, 2023, 2016 13 In May 2021, 2021 04, Earnings Per Share (Topic 260 470 50 718 815 40 2021 04" 2021 04 2021 04 1 2 December 15, 2021, 2021 04

Note 5 - Acquisition

Note 5 - Acquisition	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Business Combination Disclosure [Text Block]	NOTE 5 On December 1, 2020, first 2021 fifty 18, The Company has not December 2021 may not may may The following table summarizes the estimated allocation of the PWI assets acquired and liabilities assumed at the date of acquisition: (in thousands) December 1, 2020 Cash and cash equivalents $ 90 Restricted cash 21,578 Service fee receivable 1,459 Other receivables 2,748 Income taxes recoverable 60 Property and equipment, net 175 Right-of-use asset 254 Goodwill 39,185 Other assets 1,321 Total assets $ 66,870 Accrued expenses and other liabilities $ 8,165 Lease liability 255 Deferred service fees 34,026 Total liabilities $ 42,446 Purchase price $ 24,424

Note 6 - Investments

Note 6 - Investments	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Investment [Text Block]	NOTE 6 The amortized cost, gross unrealized gains and losses, and estimated fair value of the Company's available-for-sale investments at June 30, 2021 December 31, 2020 (in thousands) June 30, 2021 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value Fixed maturities: U.S. government, government agencies and authorities $ 10,433 $ 66 $ 9 $ 10,490 States, municipalities and political subdivisions 1,279 5 — 1,284 Mortgage-backed 6,025 44 3 6,066 Asset-backed 128 — 1 127 Corporate 3,605 31 1 3,635 Total fixed maturities $ 21,470 $ 146 $ 14 $ 21,602 (in thousands) December 31, 2020 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value Fixed maturities: U.S. government, government agencies and authorities $ 9,999 $ 105 $ — $ 10,104 States, municipalities and political subdivisions 1,447 7 — 1,454 Mortgage-backed 5,334 66 6 5,394 Corporate 3,708 56 — 3,764 Total fixed maturities $ 20,488 $ 234 $ 6 $ 20,716 The table below summarizes the Company's fixed maturities at June 30, 2021 may may (in thousands) June 30, 2021 Amortized Cost Estimated Fair Value Due in one year or less $ 6,254 $ 6,299 Due after one year through five years 12,128 12,205 Due after five years through ten years 1,607 1,617 Due after ten years 1,481 1,481 Total $ 21,470 $ 21,602 The following tables highlight the aggregate unrealized loss position, by security type, of available-for-sale investments in unrealized loss positions as of June 30, 2021 December 31, 2020 (in thousands) June 30, 2021 Less than 12 Months Greater than 12 Months Total Estimated Fair Value Unrealized Loss Estimated Fair Value Unrealized Loss Estimated Fair Value Unrealized Loss Fixed maturities: U.S. government, government agencies and authorities $ 4,534 $ 9 $ — $ — $ 4,534 $ 9 Mortgage-backed 1,137 3 — — 1,137 3 Asset-backed 127 1 — — 127 1 Corporate 477 1 — — 477 1 Total fixed maturities $ 6,275 $ 14 $ — $ — $ 6,275 $ 14 (in thousands) December 31, 2020 Less than 12 Months Greater than 12 Months Total Estimated Fair Value Unrealized Loss Estimated Fair Value Unrealized Loss Estimated Fair Value Unrealized Loss Fixed maturities: U.S. government, government agencies and authorities $ 511 $ — $ — $ — $ 511 $ — Mortgage-backed 834 6 — — 834 6 Total fixed maturities $ 1,345 $ 6 $ — $ — $ 1,345 $ 6 There are approximat ely 21 June 30, 2021 December 31, 2020 The establishment of an other-than-temporary impairment on an investment requires a number of judgments and estimates. The Company performs a quarterly analysis of the individual investments to determine if declines in market value are other-than-temporary. See the "Significant Accounting Policies and Critical Estimates" section of Management's Discussion and Analysis of Financial Condition included in the 2020 As a result of the analysis performed by the Company to determine declines in market value that are other-than-temporary, the Company did not three June 30, 2021 June 30, 2020 ( zero The Company has reviewed currently available information regarding investments with estimated fair values less than their carrying amounts and believes these unrealized losses are not not not The Company does not Limited liability investments include investments in limited liability companies and limited partnerships. The Company's interests in these investments are not no three June 30, 2021 December 31, 2020 June 30, 2021 no Limited liability investments, at fair value represents the underlying investments of the Company’s consolidated entities Net Lease Investment Grade Portfolio LLC ("Net Lease") and Argo Holdings Fund I, LLC ("Argo Holdings"). As of June 30, 2021 December 31, 2020 $20.4 million zero three six June 30, 2021 three six June 30, 2020 June 30, 2021 no The Company consolidates the financial statements of Net Lease on a three second 2021, one three third 2021 fourth 2020, one six June 30, 2021 Investments in private companies consist of convertible preferred stocks and notes in privately owned companies and investments in limited liability companies in which the Company’s interests are deemed minor. The Company's investments in private companies do not June 30, 2021 December 31, 2020 three six June 30, 2021 June 30, 2020 not The Company performs a quarterly impairment analysis of its investments in private companies. As a result of the analysis performed, the Company did not three June 30, 2021 June 30, 2020 zero six June 30, 2021 June 30, 2020 six June 30, 2020 19 The Company previously had issued promissory notes (the "Notes") to five December 31, 2020. third fourth 2020, December 31, 2020 six June 30, 2020 one zero June 30, 2021 December 31, 2020 Net investment income for the three six June 30, 2021 June 30, 2020 (in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Investment income: Interest from fixed maturities $ 47 $ 79 $ 98 $ 181 Dividends 31 42 63 87 Income (loss) from limited liability investments 54 (11 ) 45 12 Income from limited liability investments, at fair value — 234 81 468 Income from real estate investments 200 200 400 400 Other 90 150 180 277 Gross investment income 422 694 867 1,425 Investment expenses (19 ) (13 ) (43 ) (25 ) Net investment income $ 403 $ 681 $ 824 $ 1,400 Gross realized gains and losses on available-for-sale investments, limited liability investments, at fair value and investments in private companies for the three six June 30, 2021 June 30, 2020 (in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Gross realized gains $ 261 $ 8 $ 312 $ 216 Gross realized losses (74 ) — (74 ) — Net realized gains $ 187 $ 8 $ 238 $ 216 (Loss) gain on change in fair value of equity investments for the three six June 30, 2021 June 30, 2020 (in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Net gains recognized on equity investments sold during the period $ — $ — $ 13 $ — Change in unrealized (losses) gains on equity investments held at end of the period (45 ) 489 (209 ) (108 ) (Loss) gain on change in fair value of equity investments $ (45 ) $ 489 $ (196 ) $ (108 ) Impact of COVID- 19 The Company continues to assess the impact that the COVID- 19 may may may

Note 7 - Deferred Acquisition C

Note 7 - Deferred Acquisition Costs	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Deferred Policy Acquisition Costs [Text Block]	NOTE 7 Deferred acquisition costs consist primarily of commissions and agency expenses incurred directly related to the acquisition of vehicle service agreements and are amortized over the period in which the related revenues are earned. The components of deferred acquisition costs and the related amortization expense for the three six June 30, 2021 June 30, 2020 (in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Beginning balance, net $ 8,843 $ 8,744 $ 8,835 $ 8,604 Additions 1,687 1,158 3,038 2,254 Amortization (1,424 ) (1,152 ) (2,767 ) (2,108 ) Balance at June 30, net $ 9,106 $ 8,750 $ 9,106 $ 8,750

Note 8 - Intangible Assets

Note 8 - Intangible Assets	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Intangible Assets Disclosure [Text Block]	NOTE 8 The Company performed a Step 1 June 30, 2021 may 11, Intangible assets at June 30, 2021 December 31, 2020 (in thousands) June 30, 2021 Gross Carrying Value Accumulated Amortization Net Carrying Value Intangible assets subject to amortization: Database $ 4,918 $ 4,242 $ 676 Vehicle service agreements in-force 3,680 3,680 — Customer relationships 12,646 7,995 4,651 In-place lease 1,125 312 813 Non-compete 266 197 69 Intangible assets not subject to amortization: Tenant relationship 73,667 — 73,667 Trade names 3,264 — 3,264 Total $ 99,566 $ 16,426 $ 83,140 (in thousands) December 31, 2020 Gross Carrying Value Accumulated Amortization Net Carrying Value Intangible assets subject to amortization: Database $ 4,918 $ 3,997 $ 921 Vehicle service agreements in-force 3,680 3,680 — Customer relationships 12,646 7,305 5,341 In-place lease 1,125 281 844 Non-compete 266 170 96 Intangible assets not subject to amortization: Tenant relationship 73,667 — 73,667 Trade names 3,264 — 3,264 Total $ 99,566 $ 15,433 $ 84,133 The Company's intangible assets with definite useful lives are amortized either based on the patterns in which the economic benefits of the intangible assets are expected to be consumed or using the straight-line method over their estimated useful lives, which range from 5 to 18 years. Amortization of intangible assets was $0.5 million and $0.6 million for the three June 30, 2021 June 30, 2020 six June 30, 2021 June 30, 2020 The tenant relationship and trade names intangible assets have indefinite useful lives and are not three six June 30, 2021 June 30, 2020 As further discussed in Note 5, December 1, 2020 2021.

Note 9 - Property and Equipment

Note 9 - Property and Equipment	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Property, Plant and Equipment Disclosure [Text Block]	NOTE 9 Property and equipment at June 30, 2021 December 31, 2020 (in thousands) June 30, 2021 Cost Accumulated Depreciation Carrying Value Land $ 21,120 $ — $ 21,120 Site improvements 91,308 20,495 70,813 Buildings 580 72 508 Leasehold improvements 289 144 145 Furniture and equipment 1,160 1,014 146 Computer hardware 5,476 4,832 644 Total $ 119,933 $ 26,557 $ 93,376 (in thousands) December 31, 2020 Cost Accumulated Depreciation Carrying Value Land $ 21,120 $ — $ 21,120 Site improvements 91,308 18,428 72,880 Buildings 580 65 515 Leasehold improvements 296 125 171 Furniture and equipment 1,223 1,074 149 Computer hardware 4,929 4,749 180 Total $ 119,456 $ 24,441 $ 95,015 For each of the three June 30, 2021 June 30, 2020 six June 30, 2021 June 30, 2020

Note 10 - Derivatives

Note 10 - Derivatives	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	NOTE 10 On April 1, 2021, 2020 11, February 29, 2024. not 2020 not erest rate swap. The interest rate swap is recorded in the consolidated balance sheet at fair value with changes in fair value recorded in the consolidated statement of operations. The notional amount of the interest rate swap contract is $11.4 million at June 30, 2021 June 30, 2021 three June 30, 2021 and within cash flows from operating activities in the consolidated statement of cash flows. three June 30, 2021 to settle a portion of the liabilities related to the interest rate swap agreement. These payments are reflected as cash outflows in the consolidated statements of cash flows within net cash used in operating activities.

Note 11 - Debt

Note 11 - Debt	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Debt Disclosure [Text Block]	NOTE 11 Debt consists of the following instruments at June 30, 2021 December 31, 2020 (in thousands) June 30, 2021 December 31, 2020 Principal Carrying Value Fair Value Principal Carrying Value Fair Value Bank loan: 2020 KWH Loan $ 23,539 $ 23,182 $ 23,915 $ 25,700 $ 25,303 $ 25,893 Total bank loan 23,539 23,182 23,915 25,700 25,303 25,893 Notes payable: Mortgage 164,123 171,280 182,871 166,106 173,696 194,158 Additional Mortgage 14,893 13,212 15,366 — — — Flower Note 6,651 6,651 7,341 6,885 6,885 7,863 Net Lease Note — — — 9,000 9,000 9,054 PPP — — — 2,476 2,476 2,476 Total notes payable 185,667 191,143 205,578 184,467 192,057 213,551 Subordinated debt 90,500 58,218 58,218 90,500 50,928 50,928 Total $ 299,706 $ 272,543 $ 287,711 $ 300,667 $ 268,288 $ 290,372 Subordinated debt mentioned above consists of the following trust preferred debt instruments: Issuer Principal (in thousands) Issue date Interest Redemption date Kingsway CT Statutory Trust I $ 15,000 12/4/2002 annual interest rate equal to LIBOR, plus 4.00% payable quarterly 12/4/2032 Kingsway CT Statutory Trust II $ 17,500 5/15/2003 annual interest rate equal to LIBOR, plus 4.10% payable quarterly 5/15/2033 Kingsway CT Statutory Trust III $ 20,000 10/29/2003 annual interest rate equal to LIBOR, plus 3.95% payable quarterly 10/29/2033 Kingsway DE Statutory Trust III $ 15,000 5/22/2003 annual interest rate equal to LIBOR, plus 4.20% payable quarterly 5/22/2033 Kingsway DE Statutory Trust IV $ 10,000 9/30/2003 annual interest rate equal to LIBOR, plus 3.85% payable quarterly 9/30/2033 Kingsway DE Statutory Trust VI $ 13,000 12/16/2003 annual interest rate equal to LIBOR, plus 4.00% payable quarterly 1/8/2034 (a) Bank loan: In 2019, December 1, 2020, "2020 2020 December 1, 2020. 2020 three June 30, 2021 2020 December 1, 2025. 2020 2020 2020 2020 2 2020 The 2020 not 2020 (b) Notes payable: As part of the acquisition of CMC Industries, Inc. ("CMC") in July 2016, May 15, 2034 2 On June 2, 2021, first 2021, 21 The Additional Mortgage matures on May 15, 2034 2 Both the Mortgage and the Additional Mortgage are nonrecourse indebtedness with respect to CMC and its subsidiaries, and the Mortgage and Additional Mortgage are not, third On January 5, 2015, 001, December 10, 2031 June 30, 2021 2 On October 15, 2015, December 31, 2020. November 1, 2020 November 1, 2020, one three October 30, 2020; three December 31, 2020 2 In April 2020, 2.5 twenty-four The Company used the entire loan amount for qualifying expenses. The U.S. Department of the Treasury has announced that it will conduct audits for PPP loans that exceed $2.0 million. If the Company were to be audited and receive an adverse outcome in such an audit, it could be required to return the full amount of the PPP Loan and may On December 21, 2020 one five January 2021 March 2021, four first 2021 December 31, 2020 (c) Subordinated debt: Between December 4, 2002 December 16, 2003, six third five The subordinated debt is carried in the consolidated balance sheets at fair value. See Note 19, $7.3 million increase in fair value of the Company’s subordinated debt between December 31, 2020 and June 30, 2021 $5.5 million is reported as increase in fair value of debt attributable to instrument-specific credit risk in the Company's consolidated statements of comprehensive (loss) income and $1.8 million During the third 2018, 20 not June 30, 2021 December 31, 2020 The agreements governing the subordinated debt contain a number of covenants that, among other things, restrict the Company’s ability to incur additional indebtedness, make dividends and distributions, and make certain payments in respect of the Company’s outstanding securities.

Note 12 - Leases

Note 12 - Leases	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Leases of Lessee and Lessor Disclosure [Text Block]	NOTE 12 (a) Lessee leases: The Company has operating leases for office space that include fixed base rent payments, as well as variable rent payments to reimburse the landlord for operating expenses and taxes. The Company’s variable lease payments do not no Operating lease costs and variable lease costs included in general and administrative expenses for the three June 30, 2021 $0.2 million and $0.1 million, respectively ($0.5 million and $0.1 million for the six June 30, 2021 ). The annual maturities of lease liabilities as of June 30, 2021 were as follows: (in thousands) Lease Commitments 2021 $ 502 2022 899 2023 624 2024 550 2025 381 2026 and thereafter 165 Total undiscounted lease payments 3,121 Imputed interest 307 Total lease liabilities $ 2,814 The weighted-average remaining lease term for our operating leases was 4.14 years as of June 30, 2021 . The weighted average discount rate of our operating leases was 5.27% as of June 30, 2021 . Cash paid for amounts included in the measurement of lease liabilities was $0.5 million and $0.4 million fo six June 30, 2021 June 30, 2020 (b) Lessor leases: The Company owns the Real Property that is subject to a long-term triple net lease agreement with an unrelated third May 2034. three six June 30, 2021 June 30, 2020 2021 2022, 2023, 2024 2025. 9, Lease revenue related to operating leases was $3.3 million for each of the three June 30, 2021 June 30, 2020 The following table provides the net book value of operating lease property included in property and equipment in the consolidated balance sheets at June 30, 2021 December 31, 2020 (in thousands) June 30, 2021 December 31, 2020 Land $ 21,120 $ 21,120 Site improvements 91,308 91,308 Buildings 580 580 Gross property and equipment leased 113,008 113,008 Accumulation depreciation (20,567 ) (18,493 ) Net property and equipment leased $ 92,441 $ 94,515 As of June 30, 2021 , future undiscounted cash flows to be received in each of the next five (in thousands) 2021 $ 6,428 2022 12,371 2023 12,649 2024 12,934 2025 13,225 Thereafter 123,738

Note 13 - Revenue from Contract

Note 13 - Revenue from Contracts With Customers	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	NOTE 13 Revenue from contracts with customers relates to Extended Warranty segment service fee and commission revenue. Service fee and commission revenue represents vehicle service agreement fees, guaranteed asset protection products ("GAP") commissions, maintenance support service fees, warranty product commissions, homebuilder warranty service fees and homebuilder warranty commissions based on terms of various agreements with credit unions, consumers, businesses and homebuilders. Customers either pay in full at the inception of a warranty contract or commission product sale, or on terms subject to the Company’s customary credit reviews. The following table disaggregates revenues from contracts with customers by revenue type: (in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Vehicle service agreement fees and GAP commissions - IWS, Geminus and PWI $ 14,676 $ 7,557 $ 29,350 $ 15,533 Maintenance support service fees - Trinity 1,036 491 2,086 1,045 Warranty product commissions - Trinity 1,063 822 1,992 1,683 Homebuilder warranty service fees - PWSC 1,807 1,383 3,532 2,820 Homebuilder warranty commissions - PWSC 173 185 369 543 Service fee and commission revenue $ 18,755 $ 10,438 $ 37,329 $ 21,624 Vehicle service agreement fees include the fees collected to cover the costs of future automobile mechanical breakdown claims and the associated administration of those claims. Vehicle service agreement fees are earned over the duration of the vehicle service agreement contracts as the single performance obligation is satisfied. Vehicle service agreement fees are initially recorded as deferred service fees. The Company compares the remaining deferred service fees balance to the estimated amount of expected future claims under the vehicle service agreement contracts and records an additional accrual if the deferred service fees balance is less than expected future claims costs. In certain jurisdictions the Company is required to refund to a customer a pro-rata share of the vehicle service agreement fees if a customer cancels the agreement prior to the end of the term. Depending on the jurisdiction, the Company may GAP commissions include commissions from the sale of GAP products. The Company acts as an agent on behalf of the third two first second Maintenance support service fees include the service fees collected to administer equipment breakdown and maintenance support services and are earned as services are rendered. Warranty product commissions include the commissions from the sale of warranty contracts for certain new and used heating, ventilation, air conditioning ("HVAC"), standby generator, commercial LED lighting and refrigeration equipment. The Company acts as an agent on behalf of the third not Homebuilder warranty service fees include fees collected from the sale of warranties issued by new homebuilders. The Company receives a single warranty service fee as its transaction price at the time it enters into a written contract with each of its builder customers. Each contract contains two Homebuilder warranty commissions include commissions from the sale of warranty contracts for those builders who have requested and receive insurance backing of their warranty obligations. The Company acts as an agent on behalf of the third The Company's revenue recognition policies are further described in Note 2 2020 Receivables from contracts with customers are reported as service fee receivable, net in the consolidated balance sheets and at June 30, 2021 December 31, 2020 $5.0 million and $3.9 million, respectively. The Company records deferred service fees resulting from contracts with customers when payment is received in advance of satisfying the performance obligations. Deferred service fees were $88.4 million and $87.9 million at June 30, 2021 and December 31, 2020 , respectively. The increase in deferred service fees between December 31, 2020 and June 30, 2021 is primarily due to additions to deferred service fees in excess of deferred service fees recognized during the six June 30, 2021 . The Company expects to recognize within one mately of the deferred service fees as of June 30, 2021 . Approximately million and million of service fee and commission revenue recognized during the six June 30, 2021 June 30, 2020 December 31, 2020 December 31, 2019

Note 14 - Income Taxes

Note 14 - Income Taxes	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 14 Income tax benefit for the three six June 30, 2021 June 30, 2020 (in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Income tax benefit at United States statutory income tax rate $ (738 ) $ (363 ) $ (638 ) $ (410 ) Valuation allowance (580 ) (120 ) (879 ) 121 Non-deductible compensation 198 25 336 (18 ) Non-taxable income — — (524 ) — Investment income (60 ) 7 (43 ) (121 ) State income tax 117 29 170 67 Change in unrecognized tax benefits(1) (2,853 ) 69 (2,815 ) 137 Indemnification receivable 599 (15 ) 591 (29 ) Indefinite life intangibles 53 53 107 107 Other 6 15 12 16 Income tax benefit $ (3,258 ) $ (300 ) $ (3,683 ) $ (130 ) ( 1 The Company maintains a valuation allowance for its gross deferred tax assets at June 30, 2021 December 31, 2020 June 30, 2021 December 31, 2020 three June 30, 2021 June 30, 2020 six June 30, 2021 June 30, 2020 The Company carries net deferred income tax liabilities of $26.5 million a June 30, 2021 December 31, 2020 • $7.6 • $22.0 million and $21.9 million of deferred income tax liabilities related to land and indefinite lived intangible assets; • $2.5 million and $1.3 million of deferred income tax assets associated with business interest expense carryforwards with an indefinite life; and • $0.6 million and $0.6 million of deferred state income tax assets. During the three six June 30, 2021 $2.9 June 30, 2021 December 31, 2020 of $1.5 million $0.1 three June 30, 2021 June 30, 2020 benefit of $1.5 million and six June 30, 2021 June 30, 2020 June 30, 2021 December 31, 2020 of $0.1 million and $1. 6

Note 15 - Loss From Continuing

Note 15 - Loss From Continuing Operations Per Share	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 15 The following table sets forth the reconciliation of numerators and denominators for the basic and diluted loss from continuing operations per share computation for the three six June 30, 2021 June 30, 2020 (in thousands, except per share data) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Numerator: (Loss) income from continuing operations $ (256 ) $ (1,427 ) $ 643 $ (1,820 ) Less: net income attributable to noncontrolling interests (428 ) (108 ) (687 ) (829 ) Less: dividends on preferred stock (85 ) (224 ) (323 ) (601 ) Loss from continuing operations attributable to common shareholders $ (769 ) $ (1,759 ) $ (367 ) $ (3,250 ) Denominator: Weighted average basic shares Weighted average common shares outstanding 22,366 22,211 22,292 22,140 Weighted average diluted shares Weighted average common shares outstanding 22,366 22,211 22,292 22,140 Effect of potentially dilutive securities (a) — — — — Unvested restricted stock awards — — — — Warrants — — — — Convertible preferred stock — — — — Total weighted average diluted shares 22,366 22,211 22,292 22,140 Basic loss per share $ (0.03 ) $ (0.08 ) $ (0.02 ) $ (0.15 ) Diluted loss per share $ (0.03 ) $ (0.08 ) $ (0.02 ) $ (0.15 ) (a) Potentially dilutive securities consist of stock optio ns, unvested restricted stock awards, warrants and convertible preferred stock. Because the Company is reporting a loss from continuing operations attributable to common shareholders for three six June 30, 2021 June 30, 2020 Basic loss from continuing operations per share is calculated using weighted-average common shares outstanding. Diluted loss from continuing operations per share is calculated using weighted-average diluted shares. Weighted-average diluted shares is calculated by adding the effect of potentially dilutive securities to weighted-average common shares outstanding. The following weighted-average potentially dilutive securities are not Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Unvested restricted stock awards 1,340,000 500,000 1,340,000 500,000 Warrants 4,923,765 4,923,765 4,923,765 4,923,765 Convertible preferred stock 1,142,975 1,142,975 1,142,975 1,142,975 Total $ 7,406,740 $ 6,566,740 $ 7,406,740 $ 6,566,740

Note 16 - Stock-based Compensat

Note 16 - Stock-based Compensation	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	NOTE 16 (a) Restricted Stock Awards Under the 2013 March 28, 2014 ( "2014 no 2014 June 30, 2021 February 28, 2020, "2020 2020 2014 first 2020 March 28, 2014 February 28, 2020. 2014 February 28, 2020. On September 5, 2018, "2018 2018 March 28, 2024 2018 2018 2018 June 30, 2021 Under the 2020 first 2021 "2021 2021 2021 2021 first 2021, 2021 2021 2021 June 30, 2021 The following table summarizes the activity related to unvested 2021 2018 six June 30, 2021 Number of Weighted-Average Restricted Grant Date Fair Stock Awards Value (per Share) Unvested at December 31, 2020 500,000 $ 5.73 Granted 1,060,000 4.64 Vested (154,562 ) 4.64 Cancelled for Tax Withholding (65,438 ) 4.64 Unvested at June 30, 2021 1,340,000 $ 5.05 The unvested balance at June 30, 2021 2021 2018 (b) Restricted Stock Awards of PWSC The Company's subsidiary, Professional Warranty Service Corporation ("PWSC"), granted 1,000 restricted Class B common stock awards ( "2018 September 7, 2018. 2018 December 18, 2020, 2018 PWSC granted 250 restricted Class B common stock awards to an officer of PWSC pursuant to an agreement dated December 18, 2020 ( "2020 2020 The service condition for the Modified PWSC RSA and the 2020 February 20, 2022 February 20, 2022 2020 19, 2020 The Modified PWSC RSA and the 2020 February 20, 2022 February 20, 2023. six 2020 At June 30, 2021 June 30, 2021 June 30, 2021 At June 30, 2021 2020 June 30, 2021 2020 2020 June 30, 2021 zero Total stock-based compensation expense, inclusive of Restricted Stock Awards and Restricted Stock Awards of PWSC described above, net of forfeitures, was $0.7 million three June 30, 2021 June 30, 2020 ($2.4 million a six June 30, 2021 June 30, 2020

Note 17 - Accumulated Other Com

Note 17 - Accumulated Other Comprehensive Income	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Comprehensive Income (Loss) Note [Text Block]	NOTE 17 The tables below detail the change in the balance of each component of accumulated other comprehensive income, net of tax, for the three six June 30, 2021 June 30, 2020 (in thousands) Three months ended June 30, 2021 Unrealized Gains Foreign Change in Fair Value Total (Losses) on Currency of Debt Attributable Accumulated Other Available-for-Sale Translation to Instrument-Specific Comprehensive Investments Adjustments Credit Risk Income Balance at March 31, 2021 $ 157 $ (3,286 ) $ 39,408 $ 36,279 Other comprehensive loss arising during the period (34 ) — (3,813 ) (3,847 ) Amounts reclassified from accumulated other comprehensive income 2 — — 2 Net current-period other comprehensive loss (32 ) — (3,813 ) (3,845 ) Balance at June 30, 2021 $ 125 $ (3,286 ) $ 35,595 $ 32,434 (in thousands) Three months ended June 30, 2020 Unrealized Gains Foreign Change in Fair Value Total (Losses) on Currency of Debt Attributable Accumulated Other Available-for-Sale Translation to Instrument-Specific Comprehensive Investments Adjustments Credit Risk Income Balance at March 31, 2020 $ 167 $ (3,286 ) $ 50,197 $ 47,078 Other comprehensive income (loss) arising during the period 118 — (999 ) (881 ) Amounts reclassified from accumulated other comprehensive income 5 — — 5 Net current-period other comprehensive income (loss) 123 — (999 ) (876 ) Balance at June 30, 2020 $ 290 $ (3,286 ) $ 49,198 $ 46,202 (in thousands) Six months ended June 30, 2021 Unrealized Gains Foreign Change in Fair Value Total (Losses) on Currency of Debt Attributable Accumulated Other Available-for-Sale Translation to Instrument-Specific Comprehensive Investments Adjustments Credit Risk Income Balance at January 1, 2021 $ 216 $ (3,286 ) $ 41,129 $ 38,059 Other comprehensive loss arising during the period (105 ) — (5,534 ) (5,639 ) Amounts reclassified from accumulated other comprehensive income 14 — — 14 Net current-period other comprehensive loss (91 ) — (5,534 ) (5,625 ) Balance at June 30, 2021 $ 125 $ (3,286 ) $ 35,595 $ 32,434 (in thousands) Six months ended June 30, 2020 Unrealized Gains Foreign Change in Fair Value Total (Losses) on Currency of Debt Attributable Accumulated Other Available-for-Sale Translation to Instrument-Specific Comprehensive Investments Adjustments Credit Risk Income Balance at January 1, 2020 $ 59 $ (3,286 ) $ 38,574 $ 35,347 Other comprehensive income arising during the period 165 — 10,624 10,789 Amounts reclassified from accumulated other comprehensive income 66 — — 66 Net current-period other comprehensive income 231 — 10,624 10,855 Balance at June 30, 2020 $ 290 $ (3,286 ) $ 49,198 $ 46,202 It should be noted that the unaudited consolidated statements of comprehensive (loss) income present the components of other comprehensive (loss) income, net of tax, only for the three six June 30, 2021 June 30, 2020 Components of accumulated other comprehensive income were reclassified to the following lines of the unaudited consolidated statements of operations for the three six June 30, 2021 June 30, 2020 (in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Reclassification of accumulated other comprehensive income from unrealized gains (losses) on available-for-sale investments to: Net realized gains $ (2 ) $ (5 ) $ (14 ) $ (66 ) Other-than-temporary impairment loss — — — — Loss from continuing operations before income tax benefit (2 ) (5 ) (14 ) (66 ) Income tax benefit — — — — (Loss) income from continuing operations (2 ) (5 ) (14 ) (66 ) Gain on disposal of discontinued operations, net of taxes — — — — Net (loss) income $ (2 ) $ (5 ) $ (14 ) $ (66 )

Note 18 - Segmented Information

Note 18 - Segmented Information	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	NOTE 18 The Company conducts its business through the following two reportable segments: Extended Warranty and Leased Real Estate. Extended Warranty Segment Extended Warranty includes the following subsidiaries of the Company: IWS, Geminus, PWI, PWSC and Trinity (collectively, "Extended Warranty"). IWS is a licensed motor vehicle service agreement company and is a provider of after-market vehicle protection services distributed by credit unions in 26 states and the District of Columbia to their members. Geminus primarily sells vehicle service agreements to used car buyers across the United States, through its subsidiaries, Penn and Prime. Penn and Prime distribute these products in 32 and 40 states, respectively, via independent used car dealerships and franchised car dealerships. PWI markets, sells and administers vehicle service agreements to used car buyers in all fifty three PWSC sells new home warranty products and provides administration services to home builders and homeowners across the United States. PWSC distributes its products and services through an in house sales team and through insurance brokers and insurance carriers throughout all states except Alaska and Louisiana. Trinity sells HVAC, standby generator, commercial LED lighting and refrigeration warranty products and provides equipment breakdown and maintenance support services to companies across the United States. As a seller of warranty products, Trinity markets and administers product warranty contracts for certain new and used products in the HVAC, standby generator, commercial LED lighting and refrigeration industries throughout the United States. Trinity acts as an agent on behalf of the third not Leased Real Estate Segment Leased Real Estate includes the Company's subsidiary, CMC. CMC owns the Real Property that is leased to a third Revenues and Operating Income by Reportable Segment Results for the Company's reportable segments are based on the Company's internal financial reporting systems and are consistent with those followed in the preparation of the unaudited consolidated interim financial statements. The following tables provide financial data used by management. Segment assets are not not Revenues by reportable segment reconciled to consolidated revenues for the three six June 30, 2021 June 30, 2020 (in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Revenues: Extended Warranty: Service fee and commission revenue $ 18,755 $ 10,438 $ 37,329 $ 21,624 Total Extended Warranty 18,755 10,438 37,329 21,624 Leased Real Estate: Rental revenue 3,341 3,341 6,682 6,682 Total Leased Real Estate 3,341 3,341 6,682 6,682 Total revenues $ 22,096 $ 13,779 $ 44,011 $ 28,306 The operating income by reportable segment in the following table is before income taxes and includes revenues and direct segment costs. Total segment operating income reconciled to the consolidated (loss) income from continuing operations for the three six June 30, 2021 June 30, 2020 (in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Segment operating income: Extended Warranty (a) $ 2,600 $ 1,285 $ 7,910 $ 2,135 Leased Real Estate (b) (2,302 ) 838 (1,009 ) 1,435 Total segment operating income 298 2,123 6,901 3,570 Net investment income 403 681 824 1,400 Net realized gains 187 8 238 216 (Loss) gain on change in fair value of equity investments (45 ) 489 (196 ) (108 ) Gain (loss) on change in fair value of limited liability investments, at fair value 731 (123 ) 529 1,776 Net change in unrealized loss on private company investments — — — (670 ) Other-than-temporary impairment loss — — — (117 ) Interest expense not allocated to segments (1,593 ) (1,997 ) (3,145 ) (4,150 ) Other revenue and expenses not allocated to segments, net (2,261 ) (2,133 ) (5,752 ) (5,163 ) Amortization of intangible assets (496 ) (573 ) (993 ) (1,147 ) (Loss) gain on change in fair value of debt (738 ) (202 ) (1,757 ) 2,443 Gain on extinguishment of debt not allocated to segments — — 311 — Loss from continuing operations before income tax benefit (3,514 ) (1,727 ) (3,040 ) (1,950 ) Income tax benefit (3,258 ) (300 ) (3,683 ) (130 ) (Loss) income from continuing operations $ (256 ) $ (1,427 ) $ 643 $ (1,820 ) (a) For the six June 30, 2021 six June 30, 2021 11, (b) For the three six June 30, 2021 not $2.9

Note 19 - Fair Value of Financi

Note 19 - Fair Value of Financial Instruments	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Fair Value Disclosures [Text Block]	NOTE 19 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. Fair value is best evidenced by quoted bid or ask price, as appropriate, in an active market. Where bid or ask prices are not not may not may not not may The Company employs a fair value hierarchy to categorize the inputs it uses in valuation techniques to measure the fair value. The following fair value hierarchy is used in selecting inputs, with the highest priority given to Level 1: • Level 1 • Level 2 not • Level 3 one not The Company classifies its investments in fixed maturities as available-for-sale and reports these investments at fair value. The Company's equity investments, limited liability investments, at fair value, real estate investments, subordinated debt, warrant liability, stock-based compensation liabilities and derivative contracts (interest rate swap) are measured and reported at fair value. Fixed maturities - no third 2. 2 The Company engages a third third third third third third not The following is a description of the significant inputs, by asset class, used by the third 2: • U.S. government, government agencies and authorities are generally priced using the market approach. Inputs generally consist of trades of identical or similar securities, quoted prices in inactive markets and maturity. • States, municipalities and political subdivisions are generally priced using the market approach. Inputs generally consist of trades of identical or similar securities, quoted prices in inactive markets, new issuances and credit spreads. • Mortgage-backed and asset-backed securities are generally priced using the market approach. Inputs generally consist of trades of identical or similar securities, quoted prices in inactive markets, expected prepayments, expected credit default rates, delinquencies and issue specific information including, but not • Corporate securities are generally priced using the market approach using pricing vendors. Inputs generally consist of trades of identical or similar securities, quoted prices in inactive markets, issuer rating, benchmark yields, maturity and credit spreads. Equity investments - no Limited liability investments, at fair value • The fair value of Net Lease's investments in limited liability companies is based upon the net asset values of the underlying investments in companies as a practical expedient to estimate fair value. The Company applies the net asset value practical expedient to Net Lease's limited liability investments on an investment-by-investment basis unless it is probable that the Company will sell a portion of an investment at an amount different from the net asset value of the investment. Investments that are measured at fair value using the net asset value practical expedient are not • The fair value of Argo Holdings' limited liability investments that hold investments in search funds is based on the initial investment in the search funds. The fair value of Argo Holdings' limited liability investments that hold investments in private operating companies is valued using a market approach including valuation multiples applied to corresponding performance metrics, such as earnings before interest, tax, depreciation and amortization; revenue; or net earnings. The selected valuation multiples were estimated using multiples provided by the investees and review of those multiples in light of investor updates, performance reports, financial statements and other relevant information. These investments are categorized in Level 3 Real estate investments - 3 Subordinated debt - third third 2 Warrant liability - March 1, 2019. December 1, 2020, 2019 3 Stock-based compensation liabilities - 16, twelve 3 Derivative contracts - 10, April 1, 2021 2020 third 2 Assets and Liabilities Measured at Fair Value on a Recurring Basis The balances of the Company's financial assets and liabilities measured at fair value on a recurring basis by level within the fair value hierarchy as of June 30, 2021 December 31, 2020 not (in thousands) June 30, 2021 Fair Value Measurements at the End of the Reporting Period Using Quoted Prices in Significant Significant Active Markets for Other Observable Unobservable Identical Assets Inputs Inputs Measured at Total (Level 1) (Level 2) (Level 3) Net Asset Value Recurring fair value measurements: Assets: Fixed maturities: U.S. government, government agencies and authorities $ 10,490 $ — $ 10,490 $ — $ — States, municipalities and political subdivisions 1,284 — 1,284 — — Mortgage-backed 6,066 — 6,066 — — Asset-backed 127 — 127 — — Corporate 3,635 — 3,635 — — Total fixed maturities 21,602 — 21,602 — — Equity investments: Common stock 193 193 — — — Warrants 32 — 32 — — Total equity investments 225 193 32 — — Limited liability investments, at fair value 20,362 — — 3,302 17,060 Real estate investments 10,662 — — 10,662 — Total assets $ 52,851 $ 193 $ 21,634 $ 13,964 $ 17,060 Liabilities: Subordinated debt $ 58,218 $ — $ 58,218 $ — $ — Stock-based compensation liabilities 1,134 — — 1,134 — Derivative contract - interest rate swap 73 — 73 — — Total liabilities $ 59,425 $ — $ 58,291 $ 1,134 $ — (in thousands) December 31, 2020 Fair Value Measurements at the End of the Reporting Period Using Quoted Prices in Significant Significant Active Markets for Other Observable Unobservable Identical Assets Inputs Inputs Measured at Total (Level 1) (Level 2) (Level 3) Net Asset Value Recurring fair value measurements: Assets: Fixed maturities: U.S. government, government agencies and authorities $ 10,104 $ — $ 10,104 $ — $ — States municipalities and political subdivisions 1,454 — 1,454 — — Mortgage-backed 5,394 — 5,394 — — Corporate 3,764 — 3,764 — — Total fixed maturities 20,716 — 20,716 — — Equity investments: Common stock 155 155 — — — Warrants 289 17 272 — — Total equity investments 444 172 272 — — Limited liability investments, at fair value 32,811 — — 3,263 29,548 Real estate investments 10,662 — — 10,662 — Total assets $ 64,633 $ 172 $ 20,988 $ 13,925 $ 29,548 Liabilities: Subordinated debt $ 50,928 $ — $ 50,928 $ — $ — Stock-based compensation liabilities 443 — — 443 — Total liabilities $ 51,371 $ — $ 50,928 $ 443 $ — The following table provides a reconciliation of the fair value of recurring Level 3 three six June 30, 2021 June 30, 2020 (in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Assets: Limited liability investments, at fair value: Beginning balance $ 3,374 $ 4,413 $ 3,263 $ 4,392 Distributions received (211 ) — (233 ) (77 ) Realized gains included in net (loss) income 188 — 210 86 Change in fair value of limited liability investments, at fair value included in net (loss) income (49 ) (123 ) 62 (111 ) Ending balance $ 3,302 $ 4,290 $ 3,302 $ 4,290 Unrealized gains on limited liability investments, at fair value held at end of period: Included in net (loss) income $ (49 ) $ (123 ) $ 62 $ (111 ) Included in other comprehensive (loss) income $ — $ — $ — $ — Real estate investments: Beginning balance $ 10,662 $ 10,662 $ 10,662 $ 10,662 Change in fair value of real estate investments included in net (loss) income — — — — Ending balance $ 10,662 $ 10,662 $ 10,662 $ 10,662 Unrealized gains recognized on real estate investments held at end of period: Included in net (loss) income — — — — Included in other comprehensive (loss) income — — — — Ending balance - assets $ 13,964 $ 14,952 $ 13,964 $ 14,952 Liabilities: Warrant liability: Beginning balance $ — $ 216 $ — $ 249 Change in fair value of warrant liability included in net (loss) income — 43 — 10 Ending balance $ — $ 259 $ — $ 259 Unrealized gains recognized on warrant liability held at end of period: Included in net (loss) income $ — $ 43 $ — $ 10 Included in other comprehensive (loss) income $ — $ — $ — $ — Stock-based compensation liabilities: Beginning balance $ 844 $ — $ 443 $ — Change in fair value of stock-based compensation liabilities included in net (loss) income 290 — 691 — Ending balance $ 1,134 $ — $ 1,134 $ — Ending balance - liabilities $ 1,134 $ 259 $ 1,134 $ 259 The following table summarizes the valuation techniques and significant unobservable inputs utilized in determining fair values for the Company's investments that are categorized as Level 3 June 30, 2021 Categories Fair Value Valuation Techniques Unobservable Inputs Input Value(s) Limited liability investments, at fair value $ 3,302 Market approach Valuation multiples 3.1x - 8.0x Real estate investments $ 10,662 Market and income approach Cap rates 7.5 % Stock-based compensation liabilities $ 1,134 Market approach Valuation multiple 6.0x The following table summarizes the valuation techniques and significant unobservable inputs utilized in determining fair values for the Company's investments that are categorized as Level 3 December 31, 2020 Categories Fair Value Valuation Techniques Unobservable Inputs Input Value(s) Limited liability investments, at fair value $ 3,263 Market approach Valuation multiples 3.1x - 8.0x Real estate investments $ 10,662 Market and income approach Cap rates 7.5 % Stock-based compensation liabilities $ 443 Market approach Valuation multiple 6.0x Investments Measured Using the Net Asset Value per Share Practical Expedient The following table summarizes investments for which fair value is measured using the net asset value per share practical expedient at June 30, 2021 Fair Value Redemption Category (in thousands) Unfunded Commitments Redemption Frequency Notice Period Limited liability investments, at fair value $ 17,060 n/a n/a n/a The following table summarizes investments for which fair value is measured using the net asset value per share practical expedient at December 31, 2020 Fair Value Redemption Category (in thousands) Unfunded Commitments Redemption Frequency Notice Period Limited liability investments, at fair value $ 29,548 n/a n/a n/a Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis Certain assets and liabilities are measured at fair value on a nonrecurring basis, including assets that are adjusted for observable price changes or written down to fair value as a result of an impairment. For the three six June 30, 2021 June 30, 2020 not zero three June 30, 2021 June 30, 2020 six June 30, 2021 June 30, 2020 six June 30, 2021 19 third 3

Note 20 - Related Parties

Note 20 - Related Parties	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	NOTE 20 Related party transactions, including services provided to or received by the Company's subsidiaries, are measured in part by the amount of consideration paid or received as established and agreed by the parties. Except where disclosed elsewhere in these unaudited consolidated interim financial statements, the following is a summary of related party relationships and transactions. Argo Management Group, LLC The Company acquired Argo Management Group, LLC ("Argo Management") in April 2016. June 30, 2021 December 31, 2020 no six June 30, 2021 December 31, 2020

Note 21 - Commitments and Conti

Note 21 - Commitments and Contingencies	6 Months Ended
	Jun. 30, 2021
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 21 (a) Legal proceedings: In April 2018, July 2016 not In March 2021, (a) if such net proceeds are equal to or greater than $72 million, (i) CMCA would receive the first or (b) if such net proceeds are less than $72 million, (i) 55% to CMCA as a distribution of a preferred return on its ownership of CMC, (ii) 12.9% to CRIC as a distribution on its ownership of CMC, and (iii) 32.1% to DGI in the form of a management fee to DGI under the MSA. On June 2, 2021, second 2021 In May 2016, November 2015 January 20, 2020, one first 2020, may third fourth 2020, December 31, 2020 six June 30, 2021 not June 30, 2021 no June 30, 2021 (b) Guarantees: As part of the October 18, 2018 June 30, 2018 no six June 30, 2021 June 30, 2020 not June 30, 2021 no June 30, 2021 In conjunction with the Additional Mortgage, TRT paid a guarantee fee of $1.1 million to a third (c) Collateral pledged and restricted cash: Short-term investments with an estimated fair value o f $0.2 million a June 30, 2021 December 31, 2020 The Company also has restricted cash of $27.5 million and $30.6 million at June 30, 2021 December 31, 2020 • $24.7 million and $27.7 million at June 30, 2021 and December 31, 2020 , respectively, held as deposits by IWS, PWSC, Geminus and PWI; • $1.9 million at both June 30, 2021 and December 31, 2020 , on deposit with state regulatory authorities; and • $0.9 million and $1.0 million at June 30, 2021 and December 31, 2020 , respectively, pledged to third

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Derivatives, Policy [Policy Text Block]	Derivatives During the second 2021, not
Effect of Covid-19 Pandemic, Policy [Policy Text Block]	COVID- 19 In March 2020, 19 19 not 19. 19 19 The Company could experience other potential impacts as a result of COVID- 19, not not 10 may 19
Holding Company Liquidity, Policy [Policy Text Block]	Holding Company Liquidity The Company's Extended Warranty subsidiaries fund their obligations primarily through service fee and commission revenue. The Company's Leased Real Estate subsidiary funds its obligations through rental income. The liquidity of the holding company is managed separately from its subsidiaries. The obligations of the holding company primarily consist of holding company operating expenses; transaction-related expenses; investments; certain debt and associated interest; and any other extraordinary demands on the holding company. Actions available to the holding company to generate liquidity in order to meet its obligations include the sale of passive investments; sale of subsidiaries; issuance of debt or equity securities; exercise of warrants; distributions from the Company’s Extended Warranty subsidiaries, subject to certain restrictions; and giving notice to its Trust Preferred trustees of its intention to exercise its voluntary right to defer interest payments for up to 20 third 2018. Historically, dividends from the Leased Real Estate segment are not 21, second 2021, 11, The holding company’s liquidity, defined as the amount of cash in the bank accounts of Kingsway Financial Services Inc. and Kingsway America Inc., was $5.6 million (approximately twelve June 30, 2021 and December 31, 2020 , respectively. The amount as of June 30, 2021 July 2021 $17.1 million June 30, 2021 December 31, 2020 As of June 30, 2021 April 1, 2021 ( $6.7 June 30, 2021 not not June 30, 2021 not The Company notes there are several variables to consider in such a situation, and management is exploring the following opportunities: negotiating with the holders of the Preferred Shares with respect to key provisions, raising additional funds through capital market transactions, as well as the Company’s strategy of working to monetize its non-core investments while attempting to maximize the tradeoff between liquidity and value received. Based on the Company’s current business plan and revenue prospects, existing cash, cash equivalents, investment balances and anticipated cash flows from operations are expected to be sufficient to meet the Company’s working capital and operating expenditure requirements, excluding the cash that may twelve not 19

Note 5 - Acquisition (Tables)

Note 5 - Acquisition (Tables)	6 Months Ended
	Jun. 30, 2021
Notes Tables
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	(in thousands) December 1, 2020 Cash and cash equivalents $ 90 Restricted cash 21,578 Service fee receivable 1,459 Other receivables 2,748 Income taxes recoverable 60 Property and equipment, net 175 Right-of-use asset 254 Goodwill 39,185 Other assets 1,321 Total assets $ 66,870 Accrued expenses and other liabilities $ 8,165 Lease liability 255 Deferred service fees 34,026 Total liabilities $ 42,446 Purchase price $ 24,424

Note 6 - Investments (Tables)

Note 6 - Investments (Tables)	6 Months Ended
	Jun. 30, 2021
Notes Tables
Schedule of Unrealized Loss on Investments [Table Text Block]	(in thousands) June 30, 2021 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value Fixed maturities: U.S. government, government agencies and authorities $ 10,433 $ 66 $ 9 $ 10,490 States, municipalities and political subdivisions 1,279 5 — 1,284 Mortgage-backed 6,025 44 3 6,066 Asset-backed 128 — 1 127 Corporate 3,605 31 1 3,635 Total fixed maturities $ 21,470 $ 146 $ 14 $ 21,602 (in thousands) December 31, 2020 Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Estimated Fair Value Fixed maturities: U.S. government, government agencies and authorities $ 9,999 $ 105 $ — $ 10,104 States, municipalities and political subdivisions 1,447 7 — 1,454 Mortgage-backed 5,334 66 6 5,394 Corporate 3,708 56 — 3,764 Total fixed maturities $ 20,488 $ 234 $ 6 $ 20,716
Investments Classified by Contractual Maturity Date [Table Text Block]	(in thousands) June 30, 2021 Amortized Cost Estimated Fair Value Due in one year or less $ 6,254 $ 6,299 Due after one year through five years 12,128 12,205 Due after five years through ten years 1,607 1,617 Due after ten years 1,481 1,481 Total $ 21,470 $ 21,602
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value [Table Text Block]	(in thousands) June 30, 2021 Less than 12 Months Greater than 12 Months Total Estimated Fair Value Unrealized Loss Estimated Fair Value Unrealized Loss Estimated Fair Value Unrealized Loss Fixed maturities: U.S. government, government agencies and authorities $ 4,534 $ 9 $ — $ — $ 4,534 $ 9 Mortgage-backed 1,137 3 — — 1,137 3 Asset-backed 127 1 — — 127 1 Corporate 477 1 — — 477 1 Total fixed maturities $ 6,275 $ 14 $ — $ — $ 6,275 $ 14 (in thousands) December 31, 2020 Less than 12 Months Greater than 12 Months Total Estimated Fair Value Unrealized Loss Estimated Fair Value Unrealized Loss Estimated Fair Value Unrealized Loss Fixed maturities: U.S. government, government agencies and authorities $ 511 $ — $ — $ — $ 511 $ — Mortgage-backed 834 6 — — 834 6 Total fixed maturities $ 1,345 $ 6 $ — $ — $ 1,345 $ 6
Investment Income [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Investment income: Interest from fixed maturities $ 47 $ 79 $ 98 $ 181 Dividends 31 42 63 87 Income (loss) from limited liability investments 54 (11 ) 45 12 Income from limited liability investments, at fair value — 234 81 468 Income from real estate investments 200 200 400 400 Other 90 150 180 277 Gross investment income 422 694 867 1,425 Investment expenses (19 ) (13 ) (43 ) (25 ) Net investment income $ 403 $ 681 $ 824 $ 1,400
Realized Gain (Loss) on Investments [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Gross realized gains $ 261 $ 8 $ 312 $ 216 Gross realized losses (74 ) — (74 ) — Net realized gains $ 187 $ 8 $ 238 $ 216
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Net gains recognized on equity investments sold during the period $ — $ — $ 13 $ — Change in unrealized (losses) gains on equity investments held at end of the period (45 ) 489 (209 ) (108 ) (Loss) gain on change in fair value of equity investments $ (45 ) $ 489 $ (196 ) $ (108 )

Note 7 - Deferred Acquisition_2

Note 7 - Deferred Acquisition Costs (Tables)	6 Months Ended
	Jun. 30, 2021
Notes Tables
Deferred Policy Acquisition Costs [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Beginning balance, net $ 8,843 $ 8,744 $ 8,835 $ 8,604 Additions 1,687 1,158 3,038 2,254 Amortization (1,424 ) (1,152 ) (2,767 ) (2,108 ) Balance at June 30, net $ 9,106 $ 8,750 $ 9,106 $ 8,750

Note 8 - Intangible Assets (Tab

Note 8 - Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2021
Notes Tables
Schedule of Finite-Lived Intangible Assets [Table Text Block]	(in thousands) June 30, 2021 Gross Carrying Value Accumulated Amortization Net Carrying Value Intangible assets subject to amortization: Database $ 4,918 $ 4,242 $ 676 Vehicle service agreements in-force 3,680 3,680 — Customer relationships 12,646 7,995 4,651 In-place lease 1,125 312 813 Non-compete 266 197 69 Intangible assets not subject to amortization: Tenant relationship 73,667 — 73,667 Trade names 3,264 — 3,264 Total $ 99,566 $ 16,426 $ 83,140 (in thousands) December 31, 2020 Gross Carrying Value Accumulated Amortization Net Carrying Value Intangible assets subject to amortization: Database $ 4,918 $ 3,997 $ 921 Vehicle service agreements in-force 3,680 3,680 — Customer relationships 12,646 7,305 5,341 In-place lease 1,125 281 844 Non-compete 266 170 96 Intangible assets not subject to amortization: Tenant relationship 73,667 — 73,667 Trade names 3,264 — 3,264 Total $ 99,566 $ 15,433 $ 84,133

Note 9 - Property and Equipme_2

Note 9 - Property and Equipment (Tables)	6 Months Ended
	Jun. 30, 2021
Notes Tables
Property, Plant and Equipment [Table Text Block]	(in thousands) June 30, 2021 Cost Accumulated Depreciation Carrying Value Land $ 21,120 $ — $ 21,120 Site improvements 91,308 20,495 70,813 Buildings 580 72 508 Leasehold improvements 289 144 145 Furniture and equipment 1,160 1,014 146 Computer hardware 5,476 4,832 644 Total $ 119,933 $ 26,557 $ 93,376 (in thousands) December 31, 2020 Cost Accumulated Depreciation Carrying Value Land $ 21,120 $ — $ 21,120 Site improvements 91,308 18,428 72,880 Buildings 580 65 515 Leasehold improvements 296 125 171 Furniture and equipment 1,223 1,074 149 Computer hardware 4,929 4,749 180 Total $ 119,456 $ 24,441 $ 95,015

Note 11 - Debt (Tables)

Note 11 - Debt (Tables)	6 Months Ended
	Jun. 30, 2021
Notes Tables
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments [Table Text Block]	(in thousands) June 30, 2021 December 31, 2020 Principal Carrying Value Fair Value Principal Carrying Value Fair Value Bank loan: 2020 KWH Loan $ 23,539 $ 23,182 $ 23,915 $ 25,700 $ 25,303 $ 25,893 Total bank loan 23,539 23,182 23,915 25,700 25,303 25,893 Notes payable: Mortgage 164,123 171,280 182,871 166,106 173,696 194,158 Additional Mortgage 14,893 13,212 15,366 — — — Flower Note 6,651 6,651 7,341 6,885 6,885 7,863 Net Lease Note — — — 9,000 9,000 9,054 PPP — — — 2,476 2,476 2,476 Total notes payable 185,667 191,143 205,578 184,467 192,057 213,551 Subordinated debt 90,500 58,218 58,218 90,500 50,928 50,928 Total $ 299,706 $ 272,543 $ 287,711 $ 300,667 $ 268,288 $ 290,372
Schedule of Subordinated Borrowing [Table Text Block]	Issuer Principal (in thousands) Issue date Interest Redemption date Kingsway CT Statutory Trust I $ 15,000 12/4/2002 annual interest rate equal to LIBOR, plus 4.00% payable quarterly 12/4/2032 Kingsway CT Statutory Trust II $ 17,500 5/15/2003 annual interest rate equal to LIBOR, plus 4.10% payable quarterly 5/15/2033 Kingsway CT Statutory Trust III $ 20,000 10/29/2003 annual interest rate equal to LIBOR, plus 3.95% payable quarterly 10/29/2033 Kingsway DE Statutory Trust III $ 15,000 5/22/2003 annual interest rate equal to LIBOR, plus 4.20% payable quarterly 5/22/2033 Kingsway DE Statutory Trust IV $ 10,000 9/30/2003 annual interest rate equal to LIBOR, plus 3.85% payable quarterly 9/30/2033 Kingsway DE Statutory Trust VI $ 13,000 12/16/2003 annual interest rate equal to LIBOR, plus 4.00% payable quarterly 1/8/2034

Note 12 - Leases (Tables)

Note 12 - Leases (Tables)	6 Months Ended
	Jun. 30, 2021
Notes Tables
Lessee, Operating Lease, Liability, Maturity [Table Text Block]	(in thousands) Lease Commitments 2021 $ 502 2022 899 2023 624 2024 550 2025 381 2026 and thereafter 165 Total undiscounted lease payments 3,121 Imputed interest 307 Total lease liabilities $ 2,814
Schedule of Components of Leveraged Lease Investments [Table Text Block]	(in thousands) June 30, 2021 December 31, 2020 Land $ 21,120 $ 21,120 Site improvements 91,308 91,308 Buildings 580 580 Gross property and equipment leased 113,008 113,008 Accumulation depreciation (20,567 ) (18,493 ) Net property and equipment leased $ 92,441 $ 94,515
Lessor, Operating Lease, Payment to be Received, Fiscal Year Maturity [Table Text Block]	(in thousands) 2021 $ 6,428 2022 12,371 2023 12,649 2024 12,934 2025 13,225 Thereafter 123,738

Note 13 - Revenue from Contra_2

Note 13 - Revenue from Contracts With Customers (Tables)	6 Months Ended
	Jun. 30, 2021
Notes Tables
Disaggregation of Revenue [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Vehicle service agreement fees and GAP commissions - IWS, Geminus and PWI $ 14,676 $ 7,557 $ 29,350 $ 15,533 Maintenance support service fees - Trinity 1,036 491 2,086 1,045 Warranty product commissions - Trinity 1,063 822 1,992 1,683 Homebuilder warranty service fees - PWSC 1,807 1,383 3,532 2,820 Homebuilder warranty commissions - PWSC 173 185 369 543 Service fee and commission revenue $ 18,755 $ 10,438 $ 37,329 $ 21,624

Note 14 - Income Taxes (Tables)

Note 14 - Income Taxes (Tables)	6 Months Ended
	Jun. 30, 2021
Notes Tables
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Income tax benefit at United States statutory income tax rate $ (738 ) $ (363 ) $ (638 ) $ (410 ) Valuation allowance (580 ) (120 ) (879 ) 121 Non-deductible compensation 198 25 336 (18 ) Non-taxable income — — (524 ) — Investment income (60 ) 7 (43 ) (121 ) State income tax 117 29 170 67 Change in unrecognized tax benefits(1) (2,853 ) 69 (2,815 ) 137 Indemnification receivable 599 (15 ) 591 (29 ) Indefinite life intangibles 53 53 107 107 Other 6 15 12 16 Income tax benefit $ (3,258 ) $ (300 ) $ (3,683 ) $ (130 )

Note 15 - Loss From Continuin_2

Note 15 - Loss From Continuing Operations Per Share (Tables)	6 Months Ended
	Jun. 30, 2021
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	(in thousands, except per share data) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Numerator: (Loss) income from continuing operations $ (256 ) $ (1,427 ) $ 643 $ (1,820 ) Less: net income attributable to noncontrolling interests (428 ) (108 ) (687 ) (829 ) Less: dividends on preferred stock (85 ) (224 ) (323 ) (601 ) Loss from continuing operations attributable to common shareholders $ (769 ) $ (1,759 ) $ (367 ) $ (3,250 ) Denominator: Weighted average basic shares Weighted average common shares outstanding 22,366 22,211 22,292 22,140 Weighted average diluted shares Weighted average common shares outstanding 22,366 22,211 22,292 22,140 Effect of potentially dilutive securities (a) — — — — Unvested restricted stock awards — — — — Warrants — — — — Convertible preferred stock — — — — Total weighted average diluted shares 22,366 22,211 22,292 22,140 Basic loss per share $ (0.03 ) $ (0.08 ) $ (0.02 ) $ (0.15 ) Diluted loss per share $ (0.03 ) $ (0.08 ) $ (0.02 ) $ (0.15 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Unvested restricted stock awards 1,340,000 500,000 1,340,000 500,000 Warrants 4,923,765 4,923,765 4,923,765 4,923,765 Convertible preferred stock 1,142,975 1,142,975 1,142,975 1,142,975 Total $ 7,406,740 $ 6,566,740 $ 7,406,740 $ 6,566,740

Note 16 - Stock-based Compens_2

Note 16 - Stock-based Compensation (Tables)	6 Months Ended
	Jun. 30, 2021
Notes Tables
Nonvested Restricted Stock Shares Activity [Table Text Block]	Number of Weighted-Average Restricted Grant Date Fair Stock Awards Value (per Share) Unvested at December 31, 2020 500,000 $ 5.73 Granted 1,060,000 4.64 Vested (154,562 ) 4.64 Cancelled for Tax Withholding (65,438 ) 4.64 Unvested at June 30, 2021 1,340,000 $ 5.05

Note 17 - Accumulated Other C_2

Note 17 - Accumulated Other Comprehensive Income (Tables)	6 Months Ended
	Jun. 30, 2021
Notes Tables
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	(in thousands) Three months ended June 30, 2021 Unrealized Gains Foreign Change in Fair Value Total (Losses) on Currency of Debt Attributable Accumulated Other Available-for-Sale Translation to Instrument-Specific Comprehensive Investments Adjustments Credit Risk Income Balance at March 31, 2021 $ 157 $ (3,286 ) $ 39,408 $ 36,279 Other comprehensive loss arising during the period (34 ) — (3,813 ) (3,847 ) Amounts reclassified from accumulated other comprehensive income 2 — — 2 Net current-period other comprehensive loss (32 ) — (3,813 ) (3,845 ) Balance at June 30, 2021 $ 125 $ (3,286 ) $ 35,595 $ 32,434 (in thousands) Three months ended June 30, 2020 Unrealized Gains Foreign Change in Fair Value Total (Losses) on Currency of Debt Attributable Accumulated Other Available-for-Sale Translation to Instrument-Specific Comprehensive Investments Adjustments Credit Risk Income Balance at March 31, 2020 $ 167 $ (3,286 ) $ 50,197 $ 47,078 Other comprehensive income (loss) arising during the period 118 — (999 ) (881 ) Amounts reclassified from accumulated other comprehensive income 5 — — 5 Net current-period other comprehensive income (loss) 123 — (999 ) (876 ) Balance at June 30, 2020 $ 290 $ (3,286 ) $ 49,198 $ 46,202 (in thousands) Six months ended June 30, 2021 Unrealized Gains Foreign Change in Fair Value Total (Losses) on Currency of Debt Attributable Accumulated Other Available-for-Sale Translation to Instrument-Specific Comprehensive Investments Adjustments Credit Risk Income Balance at January 1, 2021 $ 216 $ (3,286 ) $ 41,129 $ 38,059 Other comprehensive loss arising during the period (105 ) — (5,534 ) (5,639 ) Amounts reclassified from accumulated other comprehensive income 14 — — 14 Net current-period other comprehensive loss (91 ) — (5,534 ) (5,625 ) Balance at June 30, 2021 $ 125 $ (3,286 ) $ 35,595 $ 32,434 (in thousands) Six months ended June 30, 2020 Unrealized Gains Foreign Change in Fair Value Total (Losses) on Currency of Debt Attributable Accumulated Other Available-for-Sale Translation to Instrument-Specific Comprehensive Investments Adjustments Credit Risk Income Balance at January 1, 2020 $ 59 $ (3,286 ) $ 38,574 $ 35,347 Other comprehensive income arising during the period 165 — 10,624 10,789 Amounts reclassified from accumulated other comprehensive income 66 — — 66 Net current-period other comprehensive income 231 — 10,624 10,855 Balance at June 30, 2020 $ 290 $ (3,286 ) $ 49,198 $ 46,202
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Reclassification of accumulated other comprehensive income from unrealized gains (losses) on available-for-sale investments to: Net realized gains $ (2 ) $ (5 ) $ (14 ) $ (66 ) Other-than-temporary impairment loss — — — — Loss from continuing operations before income tax benefit (2 ) (5 ) (14 ) (66 ) Income tax benefit — — — — (Loss) income from continuing operations (2 ) (5 ) (14 ) (66 ) Gain on disposal of discontinued operations, net of taxes — — — — Net (loss) income $ (2 ) $ (5 ) $ (14 ) $ (66 )

Note 18 - Segmented Informati_2

Note 18 - Segmented Information (Tables)	6 Months Ended
	Jun. 30, 2021
Notes Tables
Reconciliation of Revenue from Segments to Consolidated [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Revenues: Extended Warranty: Service fee and commission revenue $ 18,755 $ 10,438 $ 37,329 $ 21,624 Total Extended Warranty 18,755 10,438 37,329 21,624 Leased Real Estate: Rental revenue 3,341 3,341 6,682 6,682 Total Leased Real Estate 3,341 3,341 6,682 6,682 Total revenues $ 22,096 $ 13,779 $ 44,011 $ 28,306
Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Segment operating income: Extended Warranty (a) $ 2,600 $ 1,285 $ 7,910 $ 2,135 Leased Real Estate (b) (2,302 ) 838 (1,009 ) 1,435 Total segment operating income 298 2,123 6,901 3,570 Net investment income 403 681 824 1,400 Net realized gains 187 8 238 216 (Loss) gain on change in fair value of equity investments (45 ) 489 (196 ) (108 ) Gain (loss) on change in fair value of limited liability investments, at fair value 731 (123 ) 529 1,776 Net change in unrealized loss on private company investments — — — (670 ) Other-than-temporary impairment loss — — — (117 ) Interest expense not allocated to segments (1,593 ) (1,997 ) (3,145 ) (4,150 ) Other revenue and expenses not allocated to segments, net (2,261 ) (2,133 ) (5,752 ) (5,163 ) Amortization of intangible assets (496 ) (573 ) (993 ) (1,147 ) (Loss) gain on change in fair value of debt (738 ) (202 ) (1,757 ) 2,443 Gain on extinguishment of debt not allocated to segments — — 311 — Loss from continuing operations before income tax benefit (3,514 ) (1,727 ) (3,040 ) (1,950 ) Income tax benefit (3,258 ) (300 ) (3,683 ) (130 ) (Loss) income from continuing operations $ (256 ) $ (1,427 ) $ 643 $ (1,820 )

Note 19 - Fair Value of Finan_2

Note 19 - Fair Value of Financial Instruments (Tables)	6 Months Ended
	Jun. 30, 2021
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	(in thousands) June 30, 2021 Fair Value Measurements at the End of the Reporting Period Using Quoted Prices in Significant Significant Active Markets for Other Observable Unobservable Identical Assets Inputs Inputs Measured at Total (Level 1) (Level 2) (Level 3) Net Asset Value Recurring fair value measurements: Assets: Fixed maturities: U.S. government, government agencies and authorities $ 10,490 $ — $ 10,490 $ — $ — States, municipalities and political subdivisions 1,284 — 1,284 — — Mortgage-backed 6,066 — 6,066 — — Asset-backed 127 — 127 — — Corporate 3,635 — 3,635 — — Total fixed maturities 21,602 — 21,602 — — Equity investments: Common stock 193 193 — — — Warrants 32 — 32 — — Total equity investments 225 193 32 — — Limited liability investments, at fair value 20,362 — — 3,302 17,060 Real estate investments 10,662 — — 10,662 — Total assets $ 52,851 $ 193 $ 21,634 $ 13,964 $ 17,060 Liabilities: Subordinated debt $ 58,218 $ — $ 58,218 $ — $ — Stock-based compensation liabilities 1,134 — — 1,134 — Derivative contract - interest rate swap 73 — 73 — — Total liabilities $ 59,425 $ — $ 58,291 $ 1,134 $ — (in thousands) December 31, 2020 Fair Value Measurements at the End of the Reporting Period Using Quoted Prices in Significant Significant Active Markets for Other Observable Unobservable Identical Assets Inputs Inputs Measured at Total (Level 1) (Level 2) (Level 3) Net Asset Value Recurring fair value measurements: Assets: Fixed maturities: U.S. government, government agencies and authorities $ 10,104 $ — $ 10,104 $ — $ — States municipalities and political subdivisions 1,454 — 1,454 — — Mortgage-backed 5,394 — 5,394 — — Corporate 3,764 — 3,764 — — Total fixed maturities 20,716 — 20,716 — — Equity investments: Common stock 155 155 — — — Warrants 289 17 272 — — Total equity investments 444 172 272 — — Limited liability investments, at fair value 32,811 — — 3,263 29,548 Real estate investments 10,662 — — 10,662 — Total assets $ 64,633 $ 172 $ 20,988 $ 13,925 $ 29,548 Liabilities: Subordinated debt $ 50,928 $ — $ 50,928 $ — $ — Stock-based compensation liabilities 443 — — 443 — Total liabilities $ 51,371 $ — $ 50,928 $ 443 $ —
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	(in thousands) Three months ended June 30, Six months ended June 30, 2021 2020 2021 2020 Assets: Limited liability investments, at fair value: Beginning balance $ 3,374 $ 4,413 $ 3,263 $ 4,392 Distributions received (211 ) — (233 ) (77 ) Realized gains included in net (loss) income 188 — 210 86 Change in fair value of limited liability investments, at fair value included in net (loss) income (49 ) (123 ) 62 (111 ) Ending balance $ 3,302 $ 4,290 $ 3,302 $ 4,290 Unrealized gains on limited liability investments, at fair value held at end of period: Included in net (loss) income $ (49 ) $ (123 ) $ 62 $ (111 ) Included in other comprehensive (loss) income $ — $ — $ — $ — Real estate investments: Beginning balance $ 10,662 $ 10,662 $ 10,662 $ 10,662 Change in fair value of real estate investments included in net (loss) income — — — — Ending balance $ 10,662 $ 10,662 $ 10,662 $ 10,662 Unrealized gains recognized on real estate investments held at end of period: Included in net (loss) income — — — — Included in other comprehensive (loss) income — — — — Ending balance - assets $ 13,964 $ 14,952 $ 13,964 $ 14,952 Liabilities: Warrant liability: Beginning balance $ — $ 216 $ — $ 249 Change in fair value of warrant liability included in net (loss) income — 43 — 10 Ending balance $ — $ 259 $ — $ 259 Unrealized gains recognized on warrant liability held at end of period: Included in net (loss) income $ — $ 43 $ — $ 10 Included in other comprehensive (loss) income $ — $ — $ — $ — Stock-based compensation liabilities: Beginning balance $ 844 $ — $ 443 $ — Change in fair value of stock-based compensation liabilities included in net (loss) income 290 — 691 — Ending balance $ 1,134 $ — $ 1,134 $ — Ending balance - liabilities $ 1,134 $ 259 $ 1,134 $ 259
Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]	Categories Fair Value Valuation Techniques Unobservable Inputs Input Value(s) Limited liability investments, at fair value $ 3,302 Market approach Valuation multiples 3.1x - 8.0x Real estate investments $ 10,662 Market and income approach Cap rates 7.5 % Stock-based compensation liabilities $ 1,134 Market approach Valuation multiple 6.0x Categories Fair Value Valuation Techniques Unobservable Inputs Input Value(s) Limited liability investments, at fair value $ 3,263 Market approach Valuation multiples 3.1x - 8.0x Real estate investments $ 10,662 Market and income approach Cap rates 7.5 % Stock-based compensation liabilities $ 443 Market approach Valuation multiple 6.0x
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share [Table Text Block]	Fair Value Redemption Category (in thousands) Unfunded Commitments Redemption Frequency Notice Period Limited liability investments, at fair value $ 17,060 n/a n/a n/a Fair Value Redemption Category (in thousands) Unfunded Commitments Redemption Frequency Notice Period Limited liability investments, at fair value $ 29,548 n/a n/a n/a

Note 3 - Summary of Significa_2

Note 3 - Summary of Significant Accounting Policies (Details Textual) $ in Thousands	Jun. 30, 2021USD ($)shares	Jun. 30, 2021USD ($)shares	Mar. 31, 2018	Jun. 30, 2021USD ($)shares	Apr. 01, 2021USD ($)	Dec. 31, 2020USD ($)
Number Of Subsidiary Trusts			6
Percentage of Proceeds from Increased Rental Payments				20.00%
Proceeds from Dividends Received		$ 2,700
Cash, Ending Balance	$ 5,600	5,600		$ 5,600		$ 1,100
Proceeds from Warrant Exercises	$ 1,800
Class of Warrant or Right, Exercised During Period (in shares) | shares	350,000
Cash and Cash Equivalents, at Carrying Value, Ending Balance	$ 17,093	$ 17,093		$ 17,093		$ 14,374
Temporary Equity, Shares Outstanding (in shares) | shares	182,876	182,876		182,876
Temporary Equity, Aggregate Amount of Redemption Requirement	$ 6,800	$ 6,800		$ 6,800	$ 6,700
Interest Payable	$ 16,400	$ 16,400		$ 16,400
Temporary Equity, Shares Issued (in shares) | shares	182,876	182,876		182,876

Note 5 - Acquisition (Details T

Note 5 - Acquisition (Details Textual) - PWI Holdings [Member] $ in Millions	3 Months Ended
	Mar. 31, 2021USD ($)
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Payments to Acquire Businesses, Gross	$ 24.4
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Consideration Transferred	$ 0.1

Note 5 - Acquisition - PWI Asse

Note 5 - Acquisition - PWI Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Dec. 01, 2020
Goodwill	$ 121,289	$ 121,130
PWI Holdings [Member]
Cash and cash equivalents			$ 90
Restricted cash			21,578
Service fee receivable			1,459
Other receivables			2,748
Income taxes recoverable			60
Property and equipment, net			175
Right-of-use asset			254
Goodwill			39,185
Other assets			1,321
Total assets			66,870
Accrued expenses and other liabilities			8,165
Lease liability			255
Deferred service fees			34,026
Total liabilities			42,446
Purchase price			$ 24,424

Note 6 - Investments (Details T

Note 6 - Investments (Details Textual) $ in Thousands	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)	Mar. 31, 2020USD ($)	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)	Dec. 31, 2020USD ($)
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	21			21		5
Other-than-temporary Impairment Loss, Debt Securities, Portion Recognized in Earnings, Total	$ 0	$ 0		$ 0	$ 117
Long-term Debt, Gross	299,706			299,706		$ 300,667
Gain (Loss) on Sale of Equity Investments	(45)	489		(196)	(108)
Investment Owned, at Fair Value	800			800		800
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net, Total				0	$ 117
Loss on Sale of Investments						200
Other than Temporary Impairment Losses, Investments, Total				100
Private Company [Member]
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net, Total	0	$ 0		700
Net Lease Note [Member] | Notes Payable [Member]
Long-term Debt, Gross	14,300			14,300		9,000
Gain (Loss) on Sale of Equity Investments				1,200
Unrealized Gain on Securities				1,200
Limited Liability Investments [Member]
Equity Method Investments	3,568			3,568		3,692
Equity Method Investments, Fair Value Disclosure	20,362			20,362		$ 32,811
Equity Method Investment, Other than Temporary Impairment	$ 0		$ 0
Limited Liability Investments [Member] | Maximum [Member]
Equity Method Investment, Other than Temporary Impairment				$ 100

Note 6 - Investments - Amortize

Note 6 - Investments - Amortized Cost, Gross Unrealized Gains and Losses, and Estimated Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Total	$ 21,470	$ 20,488
Gross Unrealized Gains	146	234
Gross Unrealized Losses	14	6
Fixed maturities, at fair value (amortized cost of $21,470 and $20,488, respectively)	21,602	20,716
US Government Agencies Debt Securities [Member]
Total	10,433	9,999
Gross Unrealized Gains	66	105
Gross Unrealized Losses	9	0
Fixed maturities, at fair value (amortized cost of $21,470 and $20,488, respectively)	10,490	10,104
US States and Political Subdivisions Debt Securities [Member]
Total	1,279	1,447
Gross Unrealized Gains	5	7
Gross Unrealized Losses	0	0
Fixed maturities, at fair value (amortized cost of $21,470 and $20,488, respectively)	1,284	1,454
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Total	6,025	5,334
Gross Unrealized Gains	44	66
Gross Unrealized Losses	3	6
Fixed maturities, at fair value (amortized cost of $21,470 and $20,488, respectively)	6,066	5,394
Asset-backed Securities [Member]
Total	128
Gross Unrealized Gains	0
Gross Unrealized Losses	1
Fixed maturities, at fair value (amortized cost of $21,470 and $20,488, respectively)	127
Corporate Debt Securities [Member]
Total	3,605	3,708
Gross Unrealized Gains	31	56
Gross Unrealized Losses	1	0
Fixed maturities, at fair value (amortized cost of $21,470 and $20,488, respectively)	$ 3,635	$ 3,764

Note 6 - Investments - Fixed Ma

Note 6 - Investments - Fixed Maturities by Contractual Maturity Periods (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Due in one year or less	$ 6,254
Due in one year or less, estimated fair value	6,299
Due after one year through five years	12,128
Due after one year through five years, estimated fair value	12,205
Due after five years through ten years	1,607
Due after five years through ten years, estimated fair value	1,617
Due after ten years	1,481
Due after ten years, estimated fair value	1,481
Total	21,470	$ 20,488
Total, estimated fair value	$ 21,602	$ 20,716

Note 6 - Investments - Unrealiz

Note 6 - Investments - Unrealized Loss Position (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
US Government Agencies Debt Securities [Member]
Less than 12 months, estimated fair value	$ 4,534	$ 511
U.S. government, government agencies and authorities	9	0
Greater than 12 months, estimated fair value	0	0
Greater than 12 Months	0	0
Estimated fair value	4,534	511
Total, debt securities	9	0
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Less than 12 months, estimated fair value	1,137	834
U.S. government, government agencies and authorities	3	6
Greater than 12 months, estimated fair value	0	0
Greater than 12 Months	0	0
Estimated fair value	1,137	834
Total, debt securities	3	6
Asset-backed Securities [Member]
Less than 12 months, estimated fair value	127
U.S. government, government agencies and authorities	1
Greater than 12 months, estimated fair value	0
Greater than 12 Months	0
Estimated fair value	127
Total, debt securities	1
Fixed Maturities [Member]
Less than 12 months, estimated fair value	6,275	1,345
U.S. government, government agencies and authorities	14	6
Greater than 12 months, estimated fair value	0	0
Greater than 12 Months	0	0
Estimated fair value	6,275	1,345
Total, debt securities	14	$ 6
Corporate Debt Securities [Member]
Less than 12 months, estimated fair value	477
U.S. government, government agencies and authorities	1
Greater than 12 months, estimated fair value	0
Greater than 12 Months	0
Estimated fair value	477
Total, debt securities	$ 1

Note 6 - Investments - Net Inve

Note 6 - Investments - Net Investment Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Interest from fixed maturities	$ 47	$ 79	$ 98	$ 181
Dividends	31	42	63	87
Income (loss) from limited liability investments	54	(11)	45	12
Income from limited liability investments, at fair value	0	234	81	468
Income from real estate investments	200	200	400	400
Other	90	150	180	277
Gross investment income	422	694	867	1,425
Investment expenses	(19)	(13)	(43)	(25)
Net investment income	$ 403	$ 681	$ 824	$ 1,400

Note 6 - Investments - Gross Re

Note 6 - Investments - Gross Realized Gains and Losses on Available-for-sale Investments, Limited Liability Investment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Gross realized gains	$ 261	$ 8	$ 312	$ 216
Gross realized losses	(74)	0	(74)	0
Net realized gains	$ 187	$ 8	$ 238	$ 216

Note 6 - Investments - Loss on

Note 6 - Investments - Loss on Change in Fair Value of Equity Investments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Net gains recognized on equity investments sold during the period	$ 0	$ 0	$ 13	$ 0
Change in unrealized (losses) gains on equity investments held at end of the period	(45)	489	(209)	(108)
(Loss) gain on change in fair value of equity investments	$ (45)	$ 489	$ (196)	$ (108)

Note 7 - Deferred Acquisition_3

Note 7 - Deferred Acquisition Costs - Deferred Acquisition Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Beginning balance, net	$ 8,843	$ 8,744	$ 8,835	$ 8,604
Additions	1,687	1,158	3,038	2,254
Amortization	(1,424)	(1,152)	(2,767)	(2,108)
Balance at June 30, net	$ 9,106	$ 8,750	$ 9,106	$ 8,750

Note 8 - Intangible Assets (Det

Note 8 - Intangible Assets (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Amortization of Intangible Assets, Total	$ 496	$ 573	$ 993	$ 1,147
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)			$ 0	$ 0
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)			5 years
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)			18 years

Note 8 - Intangible Assets - In

Note 8 - Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Intangible assets accumulated amortization	$ 16,426	$ 15,433
Intangible assets, gross	99,566	99,566
Intangible assets, net	83,140	84,133
Tenant Relationship [Member]
Intangible assets not subject to amortization	73,667	73,667
Intangible assets not subject to amortization, net	73,667	73,667
Trade Names [Member]
Intangible assets not subject to amortization	3,264	3,264
Intangible assets not subject to amortization, net	3,264	3,264
Database Rights [Member]
Intangible assets subject to amortization	4,918	4,918
Intangible assets accumulated amortization	4,242	3,997
Intangible assets subject to amortization, net	676	921
Service Agreements [Member]
Intangible assets subject to amortization	3,680	3,680
Intangible assets accumulated amortization	3,680	3,680
Intangible assets subject to amortization, net	0	0
Customer Relationships [Member]
Intangible assets subject to amortization	12,646	12,646
Intangible assets accumulated amortization	7,995	7,305
Intangible assets subject to amortization, net	4,651	5,341
Leases, Acquired-in-Place [Member]
Intangible assets subject to amortization	1,125
Intangible assets accumulated amortization	312
Intangible assets subject to amortization, net	813
In-place Lease [Member]
Intangible assets subject to amortization		1,125
Intangible assets accumulated amortization		281
Intangible assets subject to amortization, net		844
Noncompete Agreements [Member]
Intangible assets subject to amortization	266	266
Intangible assets accumulated amortization	197	170
Intangible assets subject to amortization, net	$ 69	$ 96

Note 9 - Property and Equipme_3

Note 9 - Property and Equipment (Details Textual) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
General and Administrative Expense [Member]
Depreciation, Total	$ 1.1	$ 1.1	$ 2.1	$ 2.2

Note 9 - Property and Equipme_4

Note 9 - Property and Equipment - Property and Equipment (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Cost	$ 119,933	$ 119,456
Property and equipment, accumulated depreciation	26,557	24,441
Carrying Value	93,376	95,015
Land [Member]
Cost	21,120	21,120
Property and equipment, accumulated depreciation	0	0
Carrying Value	21,120	21,120
Land Improvements [Member]
Cost	91,308	91,308
Property and equipment, accumulated depreciation	20,495	18,428
Carrying Value	70,813	72,880
Building [Member]
Cost	580	580
Property and equipment, accumulated depreciation	72	65
Carrying Value	508	515
Leasehold Improvements [Member]
Cost	289	296
Property and equipment, accumulated depreciation	144	125
Carrying Value	145	171
Furniture and Fixtures [Member]
Cost	1,160	1,223
Property and equipment, accumulated depreciation	1,014	1,074
Carrying Value	146	149
Computer Equipment [Member]
Cost	5,476	4,929
Property and equipment, accumulated depreciation	4,832	4,749
Carrying Value	$ 644	$ 180

Note 10 - Derivatives (Details

Note 10 - Derivatives (Details Textual) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Apr. 01, 2021
Derivative, Gain (Loss) on Derivative, Net, Total		$ (73)	$ 0
Interest Rate Cap [Member] | CBC Bank USA [Member]
Derivative, Notional Amount	$ 11,400	11,400		$ 11,900
Interest Rate Cap [Member] | CBC Bank USA [Member] | Maximum [Member]
Payments For Settlement of Derivatives Operating Activities	100
Interest Rate Cap [Member] | CBC Bank USA [Member] | Interest Expense [Member]
Derivative, Gain (Loss) on Derivative, Net, Total	(100)
Interest Rate Cap [Member] | CBC Bank USA [Member] | Accrued Expenses and Other Liabilities [Member]
Derivative Liability, Total	$ 100	$ 100
Interest Rate Cap [Member] | CBC Bank USA [Member] | London Interbank Offered Rate (LIBOR) Swap Rate [Member]
Derivative, Fixed Interest Rate				1.18%

Note 11 - Debt (Details Textual

Note 11 - Debt (Details Textual)		Jun. 02, 2021USD ($)a	Dec. 01, 2020USD ($)	Dec. 16, 2003USD ($)	Jun. 30, 2021USD ($)	Mar. 31, 2021USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)	Dec. 31, 2020USD ($)	Dec. 21, 2020USD ($)	Nov. 01, 2020	Apr. 30, 2020USD ($)	Jul. 31, 2016USD ($)	Oct. 15, 2015USD ($)	Jan. 05, 2015USD ($)
Long-term Debt, Gross					$ 299,706,000			$ 299,706,000		$ 300,667,000
Long-term Debt, Fair Value					287,711,000			287,711,000		290,372,000
Proceeds from Legal Settlements						$ 2,700,000
Proceeds from Notes Payable, Total								13,270,000	$ 2,858,000
Long-term Debt, Total					272,543,000			272,543,000		268,288,000
Other Comprehensive Income (Loss), Financial Liability, Fair Value Option, Unrealized Gain (Loss) Arising During Period, before Tax	[1]				(3,813,000)		$ (999,000)	(5,534,000)	$ 10,624,000
Interest Payable					16,400,000			16,400,000
TEXAS
Area of Real Estate Property (Acre) | a		192
Mortgages [Member]
Long-term Debt, Fair Value														$ 191,700,000
Debt Instrument, Face Amount														180,000,000
Debt Instrument, Unamortized Premium, Total														$ 11,700,000
Debt Instrument, Interest Rate, Stated Percentage														4.07%
Loans Payable [Member]
Long-term Debt, Gross					185,667,000			185,667,000		184,467,000
Long-term Debt, Fair Value					205,578,000			205,578,000		213,551,000
Long-term Debt, Total					191,143,000			191,143,000		192,057,000
Subordinated Debt [Member]
Long-term Debt, Gross					90,500,000			90,500,000		90,500,000
Long-term Debt, Fair Value					58,218,000			58,218,000		50,928,000
Debt Instrument, Face Amount				$ 90,500,000
Long-term Debt, Total					58,218,000			58,218,000		50,928,000
Debt Instrument, Term (Year)				30 years
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings								7,300,000
Other Comprehensive Income (Loss), Financial Liability, Fair Value Option, Unrealized Gain (Loss) Arising During Period, before Tax								5,500,000		1,800,000
Interest Payable					16,400,000			$ 16,400,000		14,100,000
Subordinated Debt [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate				3.85%
Subordinated Debt [Member] | London Interbank Offered Rate (LIBOR) [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate				4.20%
KWH Bank Loan [Member]
Long-term Debt, Gross											$ 2,500,000
Debt Instrument, LIBOR Floor			0.75%
Debt Instrument, Interest Rate During Period								3.75%
Debt Issuance Costs, Net, Total					400,000			$ 400,000			400,000
Debt Instrument, Principal Value										2,500,000	$ 2,000,000
KWH Bank Loan [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument, Basis Spread on Variable Rate			3.00%
KWH Bank Loan [Member] | PWI Holdings [Member]
Long-term Debt, Gross			$ 25,700,000
KWH Bank Loan [Member] | PWI Holdings [Member] | Revolving Credit Facility [Member]
Long-term Debt, Gross			1,000,000
KWH Bank Loan [Member] | PWI Holdings [Member] | Term Loan [Member]
Long-term Debt, Gross			$ 24,700,000
Additional Mortgage [Member] | Loans Payable [Member]
Long-term Debt, Gross					14,893,000			14,893,000		0
Long-term Debt, Fair Value					15,366			15,366		0
Proceeds from Notes Payable, Total		$ 15,000,000
Payment for Management Fee		10,600,000
Long-term Debt, Total					13,212			13,212		0
Additional Mortgage [Member] | TRT [Member] | Loans Payable [Member]
Debt Issuance Costs, Net, Total		1,700,000
Debt Instrument, Face Amount		$ 15,000,000
Debt Instrument, Interest Rate, Stated Percentage		3.20%
Flower Note [Member] | Loans Payable [Member]
Long-term Debt, Gross					6,651,000			6,651,000		6,885,000
Long-term Debt, Fair Value					7,341,000			7,341,000		7,863,000
Debt Instrument, Face Amount																$ 9,200,000
Debt Instrument, Interest Rate, Stated Percentage																4.81%
Long-term Debt, Total					6,651,000			6,651,000		6,885,000
Net Lease Note [Member] | Loans Payable [Member]
Long-term Debt, Gross					0			0		9,000,000
Long-term Debt, Fair Value					0			0		9,054,000
Debt Instrument, Face Amount															$ 9,000,000
Debt Instrument, Interest Rate, Stated Percentage												10.25%
Long-term Debt, Total					0			0		9,000,000
Paycheck Protection Program CARES Act [Member]
Long-term Debt, Fair Value													$ 2,900,000
Debt Instrument, Interest Rate, Stated Percentage													1.00%
Paycheck Protection Program CARES Act [Member] | Loans Payable [Member]
Long-term Debt, Gross					0			0		2,476,000
Long-term Debt, Fair Value					0			0		2,476,000
Long-term Debt, Total					$ 0			$ 0		$ 2,476,000
[1]	Net of income tax benefit of $0 and $0 for the three and six months ended June 30, 2021 and June 30, 2020, respectively.

Note 11 - Debt - Component of D

Note 11 - Debt - Component of Debt (Details) - USD ($)	Jun. 30, 2021	Dec. 31, 2020	Dec. 21, 2020	Apr. 30, 2020
Long term debt, principal	$ 299,706,000	$ 300,667,000
Carrying value	272,543,000	268,288,000
Long term debt, fair value	287,711,000	290,372,000
KWH Bank Loan [Member]
Long term debt, principal			$ 2,500,000
Paycheck Protection Program CARES Act [Member]
Long term debt, fair value				$ 2,900,000
Notes Payable to Banks [Member]
Long term debt, principal	23,539,000	25,700,000
Carrying value	23,182,000	25,303,000
Long term debt, fair value	23,915,000	25,893,000
Notes Payable to Banks [Member] | KWH Bank Loan [Member]
Long term debt, principal	23,539,000	25,700,000
Carrying value	23,182,000	25,303,000
Long term debt, fair value	23,915,000	25,893,000
Loans Payable [Member]
Long term debt, principal	185,667,000	184,467,000
Carrying value	191,143,000	192,057,000
Long term debt, fair value	205,578,000	213,551,000
Loans Payable [Member] | Mortgage [Member]
Long term debt, principal	164,123,000	166,106,000
Carrying value	171,280,000	173,696,000
Long term debt, fair value	182,871,000	194,158,000
Loans Payable [Member] | Additional Mortgage [Member]
Long term debt, principal	14,893,000	0
Carrying value	13,212	0
Long term debt, fair value	15,366	0
Loans Payable [Member] | Flower Note [Member]
Long term debt, principal	6,651,000	6,885,000
Carrying value	6,651,000	6,885,000
Long term debt, fair value	7,341,000	7,863,000
Loans Payable [Member] | Net Lease Note [Member]
Long term debt, principal	0	9,000,000
Carrying value	0	9,000,000
Long term debt, fair value	0	9,054,000
Loans Payable [Member] | Paycheck Protection Program CARES Act [Member]
Long term debt, principal	0	2,476,000
Carrying value	0	2,476,000
Long term debt, fair value	0	2,476,000
Subordinated Debt [Member]
Long term debt, principal	90,500,000	90,500,000
Carrying value	58,218,000	50,928,000
Long term debt, fair value	$ 58,218,000	$ 50,928,000

Note 11 - Debt - Subordinated B

Note 11 - Debt - Subordinated Borrowings (Details)	15 Months Ended
	Jun. 30, 2021USD ($)
Connecticut Statutory Trust I [Member]
Principal	$ 15,000
Connecticut Statutory Trust I [Member] | London Interbank Offered Rate (LIBOR) [Member]
Interest	4.00%
Connecticut Statutory Trust II [Member]
Principal	$ 17,500
Connecticut Statutory Trust II [Member] | London Interbank Offered Rate (LIBOR) [Member]
Interest	4.10%
Connecticut Statutory Trust III [Member]
Principal	$ 20,000
Connecticut Statutory Trust III [Member] | London Interbank Offered Rate (LIBOR) [Member]
Interest	3.95%
Delaware Statutory Trust III [Member]
Principal	$ 15,000
Delaware Statutory Trust III [Member] | London Interbank Offered Rate (LIBOR) [Member]
Interest	4.20%
Delaware Statutory Trust IV [Member]
Principal	$ 10,000
Delaware Statutory Trust IV [Member] | London Interbank Offered Rate (LIBOR) [Member]
Interest	3.85%
Delaware Statutory Trust VI [Member]
Principal	$ 13,000
Delaware Statutory Trust VI [Member] | London Interbank Offered Rate (LIBOR) [Member]
Interest	4.00%

Note 12 - Leases (Details Textu

Note 12 - Leases (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Operating Lease, Weighted Average Remaining Lease Term (Year)	4 years 1 month 20 days		4 years 1 month 20 days
Operating Lease, Weighted Average Discount Rate, Percent	5.27%		5.27%
Operating Lease, Payments			$ 500	$ 400
Below Market Lease, Amortization Income, Remainder of Fiscal Year	$ 100		100
Below Market Lease, Amortization Income, Year One	100		100
Below Market Lease, Amortization Income, Year Two	100		100
Below Market Lease, Amortization Income, Year Three	100		100
Below Market Lease, Amortization Income, Year Four	100		100
Operating Leases, Income Statement, Lease Revenue, Total	3,341	$ 3,341	6,682	$ 6,682
General and Administrative Expense [Member]
Operating Lease, Cost	200		500
Variable Lease, Cost	$ 100		$ 100

Note 12 - Leases - Annual Matur

Note 12 - Leases - Annual Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
2021	$ 502
2022	899
2023	624
2024	550
2025	381
2026 and thereafter	165
Total undiscounted lease payments	3,121
Imputed interest	307
Total lease liabilities	$ 2,814	$ 3,213

Note 12 - Leases - Net Book Val

Note 12 - Leases - Net Book Value of Operating Lease Property (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Gross property and equipment leased	$ 113,008	$ 113,008
Accumulation depreciation	(20,567)	(18,493)
Net property and equipment leased	92,441	94,515
Land [Member]
Gross property and equipment leased	21,120	21,120
Land Improvements [Member]
Gross property and equipment leased	91,308	91,308
Building [Member]
Gross property and equipment leased	$ 580	$ 580

Note 12 - Leases - Future Undis

Note 12 - Leases - Future Undiscounted Cash Flow (Details) $ in Thousands	Jun. 30, 2021USD ($)
2021	$ 6,428
2022	12,371
2023	12,649
2024	12,934
2025	13,225
Thereafter	$ 123,738

Note 13 - Revenue from Contra_3

Note 13 - Revenue from Contracts With Customers (Details Textual) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Contract with Customer, Liability, Total	$ 88,446		$ 87,945
Service Fees [Member]
Receivables from Customers	5,021		3,928
Contract with Customer, Liability, Total	$ 88,400		$ 87,900
Percentage of Deferred Service Fees	48.70%
Contract with Customer, Liability, Revenue Recognized	$ 24,700	$ 11,700
Minimum [Member]
Customer Refunds Percentage	6.00%
Maximum [Member]
Customer Refunds Percentage	13.00%

Note 13 - Revenue from Contra_4

Note 13 - Revenue from Contracts With Customers (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Service fee and commission revenue	$ 18,755	$ 10,438	$ 37,329	$ 21,624
IWS [Member] | Extended Warranty Segment [Member] | Vehicle Service Agreement Fees [Member]
Service fee and commission revenue	14,676	7,557	29,350	15,533
Maintenance Support Service Fees [Member] | Trinity [Member]
Service fee and commission revenue	1,036	491	2,086	1,045
Warranty Product Commissions [Member] | Trinity [Member] | Extended Warranty Segment [Member]
Service fee and commission revenue	1,063	822	1,992	1,683
Home Builder Warranty Service Fees [Member] | P W S C [Member] | Extended Warranty Segment [Member]
Service fee and commission revenue	1,807	1,383	3,532	2,820
Homebuilder Warranty Commissions [Member] | P W S C [Member] | Extended Warranty Segment [Member]
Service fee and commission revenue	$ 173	$ 185	$ 369	$ 543

Note 14 - Income Taxes (Details

Note 14 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			21.00%	21.00%
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 600	$ 500	$ 1,200	$ 500
Deferred Income Tax Liabilities, Net, Total	26,503		26,503		$ 27,555
Deferred Tax Liabilities, Expiration Of Operating Loss Carryforwards	7,600		7,600		7,600
Deferred Tax Liabilities, Land and Indefinite Lived Intangible Assets	22,000		22,000		21,900
Deferred Tax Asset, Interest Carryforward	2,500		2,500		1,300
Deferred Tax Assets, State Taxes	600		600		600
Unrecognized Tax Benefits, Ending Balance	100		100		1,400
Income Tax Examination, Penalties and Interest Expense, Total	1,500	$ 100	1,500	$ 100
Income Tax Examination, Penalties and Interest Accrued, Total	$ 100		$ 100		$ 1,600

Note 14 - Income Taxes - Income

Note 14 - Income Taxes - Income Tax (Benefit) Expense (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income tax benefit at United States statutory income tax rate		$ (738)	$ (363)	$ (638)	$ (410)
Valuation allowance		580	120	879	(121)
Non-deductible compensation		198	25	336	(18)
Non-taxable income		0	0	(524)	0
Investment income		(60)	7	(43)	(121)
State income tax		117	29	170	67
Change in unrecognized tax benefits(1)	[1]	(2,853)	69	(2,815)	137
Indemnification receivable		599	(15)	591	(29)
Indefinite life intangibles		53	53	107	107
Other		6	15	12	16
Income tax benefit		$ (3,258)	$ (300)	$ (3,683)	$ (130)
[1]	Includes interest and penalty expense related to unrecognized tax benefits.

Note 15 - Loss From Continuin_3

Note 15 - Loss From Continuing Operations Per Share - Basic and Diluted Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
(Loss) income from continuing operations		$ (256)	$ (1,427)	$ 643	$ (1,820)
Less: net income attributable to noncontrolling interests		(428)	(108)	(687)	(829)
Less: dividends on preferred stock		(85)	(224)	(323)	(601)
Loss from continuing operations attributable to common shareholders		$ (769)	$ (1,759)	$ (367)	$ (3,250)
Basic: (in shares)		22,366	22,211	22,292	22,140
Warrants (in shares)	[1]	0	0	0	0
Convertible preferred stock (in shares)	[1]	0	0	0	0
Total weighted average diluted shares (in shares)		22,366	22,211	22,292	22,140
Loss per share – continuing operations: Basic: (in dollars per share)		$ (0.03)	$ (0.08)	$ (0.02)	$ (0.15)
Loss per share – continuing operations: Diluted: (in dollars per share)		$ (0.03)	$ (0.08)	$ (0.02)	$ (0.15)
Restricted Stock [Member]
Unvested restricted stock awards (in shares)	[1]	0	0	0	0
[1]	Potentially dilutive securities consist of stock options, unvested restricted stock awards, warrants and convertible preferred stock. Because the Company is reporting a loss from continuing operations attributable to common shareholders for the three and six months ended June 30, 2021 and June 30, 2020, all potentially dilutive securities outstanding were excluded from the calculation of diluted loss from continuing operations per share since their inclusion would have been anti-dilutive.

Note 15 - Loss From Continuin_4

Note 15 - Loss From Continuing Operations Per Share - Antidilutive Earnings (Loss) Per Share (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Antidilutive securities (in shares)	7,406,740	6,566,740	7,406,740	6,566,740
Restricted Stock [Member]
Antidilutive securities (in shares)	1,340,000	500,000	1,340,000	500,000
Warrant [Member]
Antidilutive securities (in shares)	4,923,765	4,923,765	4,923,765	4,923,765
Convertible Debt Securities [Member]
Antidilutive securities (in shares)	1,142,975	1,142,975	1,142,975	1,142,975

Note 16 - Stock-based Compens_3

Note 16 - Stock-based Compensation (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Dec. 18, 2020	Feb. 28, 2020	Sep. 07, 2019	Sep. 05, 2018	Jun. 30, 2021	Mar. 31, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Feb. 28, 2020
Restricted Stock Award 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)										500,000
Restricted Stock Awards 2021 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)					840,000			840,000		840,000
PWSC Restricted Stock Award [Member]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total					$ 100			$ 100		$ 100
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)					437.5			437.5		437.5
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value, Ending Balance (in dollars per share)					$ 1,672			$ 1,672		$ 1,672
Share-based Payment Arrangement, Expense, Tax Benefit					$ 700		$ 100	$ (2,400)	$ 100
PWSC Restricted Stock Award 2020 [Member]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total					$ 0			$ 0		$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number, Ending Balance (in shares)					109.38			109.38		109.38
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value, Ending Balance (in dollars per share)					$ 1,672			$ 1,672		$ 1,672
Restricted Stock [Member] | Restricted Stock Awards 2014 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period (in shares)		93,713
Allocated Share Based Compensation Expense Reversal											$ (200)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)											135,787
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total					$ 1,000			$ 1,000		$ 1,000
Restricted Stock [Member] | Restricted Stock Award 2018 [Member] | Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				500,000
Restricted Stock [Member] | Restricted Stock Awards 2021 [Member]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount, Total					$ 3,600			$ 3,600		$ 3,600
Restricted Stock [Member] | Restricted Stock Awards 2021 [Member] | Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period (in shares)						65,438
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)						220,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				1,060,000
PWSC Restricted Stock Award [Member] | Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	250		1,000

Note 16 - Stock-based Compens_4

Note 16 - Stock-based Compensation - Restricted Stock Awards (Details) - Restricted Stock Award 2018 and 2021 [Member]	6 Months Ended
	Jun. 30, 2021$ / sharesshares
Unvested, number of shares (in shares) | shares	500,000
Unvested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 5.73
Granted (in shares) | shares	1,060,000
Granted, weighted average grant date fair value (in dollars per share) | $ / shares	$ 4.64
Vested, number of shares (in shares) | shares	(154,562)
Vested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 4.64
Cancelled for Tax Withholding, number of shares (in shares) | shares	(65,438)
Cancelled for Tax Withholding, weighted average grant date fair value (in dollars per share) | $ / shares	$ 4.64
Unvested, number of shares (in shares) | shares	1,340,000
Unvested, weighted average grant date fair value (in dollars per share) | $ / shares	$ 5.05

Note 17 - Accumulated Other C_3

Note 17 - Accumulated Other Comprehensive Income - Schedule of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Balance		$ 11,862	$ 26,223	$ 12,159	$ 13,954
Other comprehensive (loss) income	[1]	(3,846)	(869)	(5,630)	10,870
Balance		8,091	23,829	8,091	23,829
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent [Member]
Balance		157	167	216	59
Other comprehensive income (loss) arising during the period		(34)	118	(105)	165
Amounts reclassified from accumulated other comprehensive income		2	5	14	66
Other comprehensive (loss) income		(32)	123	(91)	231
Balance		125	290	125	290
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]
Balance		(3,286)	(3,286)	(3,286)	(3,286)
Other comprehensive income (loss) arising during the period		0	0	0	0
Amounts reclassified from accumulated other comprehensive income		0	0	0	0
Other comprehensive (loss) income		0	0	0	0
Balance		(3,286)	(3,286)	(3,286)	(3,286)
Accumulated Gain (Loss), Financial Liability, Fair Value Option, Attributable to Parent [Member]
Balance		39,408	50,197	41,129	38,574
Other comprehensive income (loss) arising during the period		(3,813)	(999)	(5,534)	10,624
Amounts reclassified from accumulated other comprehensive income		0	0	0	0
Other comprehensive (loss) income		(3,813)	(999)	(5,534)	10,624
Balance		35,595	49,198	35,595	49,198
AOCI Attributable to Parent [Member]
Balance		36,279	47,078	38,059	35,347
Other comprehensive income (loss) arising during the period		(3,847)	(881)	(5,639)	10,789
Amounts reclassified from accumulated other comprehensive income		2	5	14	66
Other comprehensive (loss) income		(3,845)	(876)	(5,625)	10,855
Balance		$ 32,434	$ 46,202	$ 32,434	$ 46,202
[1]	Net of income tax benefit of $0 and $0 for the three and six months ended June 30, 2021 and June 30, 2020, respectively.

Note 17 - Accumulated Other C_4

Note 17 - Accumulated Other Comprehensive Income - Components of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Net realized gains	$ 187	$ 8	$ 238	$ 216
Other-than-temporary impairment loss	0	0	0	117
Loss from continuing operations before income tax benefit	(3,514)	(1,727)	(3,040)	(1,950)
Income tax benefit	(3,258)	(300)	(3,683)	(130)
(Loss) income from continuing operations	(256)	(1,427)	643	(1,820)
Net (loss) income	(256)	(1,421)	643	(1,814)
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Net realized gains	(2)	(5)	(14)	(66)
Other-than-temporary impairment loss	0	0	0	0
Loss from continuing operations before income tax benefit	(2)	(5)	(14)	(66)
Income tax benefit	0	0	0	0
(Loss) income from continuing operations	(2)	(5)	(14)	(66)
Gain on disposal of discontinued operations, net of taxes	0	0	0	0
Net (loss) income	$ (2)	$ (5)	$ (14)	$ (66)

Note 18 - Segmented Informati_3

Note 18 - Segmented Information (Details Textual) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)
Number of Reportable Segments			2
Number of States in which Entity Operates	26		26
Gain (Loss) on Extinguishment of Debt, Total	$ 0	$ 0	$ 2,494	$ 0
Effective Income Tax Rate Reconciliation, Indemnification Receivable	599	$ (15)	591	$ (29)
Extended Warranty Segment [Member] | Operating Segments [Member]
Gain (Loss) on Extinguishment of Debt, Total			2,200
Operating Income (Loss) Before Gain on Extinguishment of Debt			5,700
Leased Real Estate Segment [Member] | Operating Segments [Member]
Effective Income Tax Rate Reconciliation, Indemnification Receivable	$ 2,900		$ 2,900
Penn Member [Member]
Number of States in which Entity Operates	32		32
Prime [Member]
Number of States in which Entity Operates	40		40

Note 18 - Segmented Informati_4

Note 18 - Segmented Information - Reconciliation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Service fee and commission revenue	$ 18,755	$ 10,438	$ 37,329	$ 21,624
Total revenues	22,096	13,779	44,011	28,306
Operating Leases, Income Statement, Lease Revenue, Total	3,341	3,341	6,682	6,682
Total revenues	22,096	13,779	44,011	28,306
Operating Segments [Member]
Total revenues	22,096	13,779	44,011	28,306
Total revenues	22,096	13,779	44,011	28,306
Operating Segments [Member] | Extended Warranty Segment [Member]
Service fee and commission revenue	18,755	10,438	37,329	21,624
Total revenues	18,755	10,438	37,329	21,624
Total revenues	18,755	10,438	37,329	21,624
Operating Segments [Member] | Leased Real Estate Segment [Member]
Total revenues	3,341	3,341	6,682	6,682
Operating Leases, Income Statement, Lease Revenue, Total	3,341	3,341	6,682	6,682
Total revenues	$ 3,341	$ 3,341	$ 6,682	$ 6,682

Note 18 - Segmented Informati_5

Note 18 - Segmented Information - Reconciliation of Operating Profit (Loss) (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Total segment operating income		$ 778	$ (75)	$ 1,600	$ (1,839)
Net investment income		403	681	824	1,400
Net realized gains		187	8	238	216
(Loss) gain on change in fair value of equity investments		(45)	489	(196)	(108)
Gain (loss) on change in fair value of limited liability investments, at fair value		731	(123)	529	1,776
Net change in unrealized loss on private company investments		0	0	0	(670)
Other-than-temporary impairment loss		0	0	0	(117)
Interest expense not allocated to segments		(1,593)	(1,997)	(3,145)	(4,150)
Other revenue and expenses not allocated to segments, net		2,741	(65)	2,634	(246)
Amortization of intangible assets		(496)	(573)	(993)	(1,147)
(Loss) gain on change in fair value of debt		(738)	(202)	(1,757)	2,443
Gain on extinguishment of debt		0	0	2,494	0
Loss from continuing operations before income tax benefit		(3,514)	(1,727)	(3,040)	(1,950)
Income tax benefit		(3,258)	(300)	(3,683)	(130)
(Loss) income from continuing operations		(256)	(1,427)	643	(1,820)
Operating Segments [Member]
Total segment operating income		298	2,123	6,901	3,570
Operating Segments [Member] | Extended Warranty Segment [Member]
Total segment operating income	[1]	2,600	1,285	7,910	2,135
Gain on extinguishment of debt				2,200
Operating Segments [Member] | Leased Real Estate Segment [Member]
Total segment operating income	[2]	(2,302)	838	(1,009)	1,435
Corporate, Non-Segment [Member]
Other revenue and expenses not allocated to segments, net		(2,261)	(2,133)	(5,752)	(5,163)
Gain on extinguishment of debt		$ 0	$ 0	$ 311	$ 0
[1]	For the six months ended June 30, 2021, Extended Warranty segment operating income includes gain on extinguishment of debt of $2.2 million, related to PPP loan forgiveness directly associated with the respective warranty businesses. Extended Warranty segment operating income before the gain on extinguishment of debt totaled $5.7 million for the six months ended June 30, 2021. See Note 11, "Debt," for further discussion.
[2]	For the three and six months ended June 30, 2021, includes $2.9 million expense due to the release of an indemnification receivable, which is exactly offset in net (loss) gain (not shown here) by an income tax benefit of $2.9 million for the release of a liability that had been included in income taxes payable in the consolidated balance sheets.

Note 19 - Fair Value of Finan_3

Note 19 - Fair Value of Financial Instruments (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net, Total			$ 0	$ 117
Private Company Investments [Member]
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net, Total	$ 0	$ 0	$ 0	$ 700

Note 19 - Fair Value of Finan_4

Note 19 - Fair Value of Financial Instruments - Assets and Liabilities Measured at Fair Value (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Total, estimated fair value	$ 21,602	$ 20,716
Equity investments, at fair value (cost of $1,147 and $1,157, respectively)	225	444
Real estate investments, at fair value (cost of $10,225 and $10,225, respectively)	10,662	10,662
Subordinated debt, at fair value	58,218	50,928
Fair Value, Recurring [Member]
Total, estimated fair value	21,602	20,716
Equity investments, at fair value (cost of $1,147 and $1,157, respectively)	225	444
Limited liability investments, at fair value	20,362	32,811
Real estate investments, at fair value (cost of $10,225 and $10,225, respectively)	10,662	10,662
Total assets	52,851	64,633
Subordinated debt, at fair value	58,218	50,928
Stock-based compensation liabilities	1,134	443
Derivative contract - interest rate swap	73
Total liabilities	59,425	51,371
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Total, estimated fair value	0	0
Equity investments, at fair value (cost of $1,147 and $1,157, respectively)	193	172
Limited liability investments, at fair value	0	0
Real estate investments, at fair value (cost of $10,225 and $10,225, respectively)	0	0
Total assets	193	172
Subordinated debt, at fair value	0	0
Stock-based compensation liabilities	0	0
Derivative contract - interest rate swap	0
Total liabilities	0	0
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Total, estimated fair value	21,602	20,716
Equity investments, at fair value (cost of $1,147 and $1,157, respectively)	32	272
Limited liability investments, at fair value	0	0
Real estate investments, at fair value (cost of $10,225 and $10,225, respectively)	0	0
Total assets	21,634	20,988
Subordinated debt, at fair value	58,218	50,928
Stock-based compensation liabilities	0	0
Derivative contract - interest rate swap	73
Total liabilities	58,291	50,928
Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Total, estimated fair value	0	0
Equity investments, at fair value (cost of $1,147 and $1,157, respectively)	0	0
Limited liability investments, at fair value	3,302	3,263
Real estate investments, at fair value (cost of $10,225 and $10,225, respectively)	10,662	10,662
Total assets	13,964	13,925
Subordinated debt, at fair value	0	0
Stock-based compensation liabilities	1,134	443
Derivative contract - interest rate swap	0
Total liabilities	1,134	443
Fair Value, Recurring [Member] | Fair Value Measured at Net Asset Value Per Share [Member]
Total, estimated fair value	0	0
Equity investments, at fair value (cost of $1,147 and $1,157, respectively)	0	0
Limited liability investments, at fair value	17,060	29,548
Real estate investments, at fair value (cost of $10,225 and $10,225, respectively)	0	0
Total assets	17,060	29,548
Subordinated debt, at fair value	0	0
Stock-based compensation liabilities	0	0
Derivative contract - interest rate swap	0
Total liabilities	0	0
US Government Agencies Debt Securities [Member]
Total, estimated fair value	10,490	10,104
US Government Agencies Debt Securities [Member] | Fair Value, Recurring [Member]
Total, estimated fair value	10,490	10,104
US Government Agencies Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Total, estimated fair value	0	0
US Government Agencies Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Total, estimated fair value	10,490	10,104
US Government Agencies Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Total, estimated fair value	0	0
US Government Agencies Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value Measured at Net Asset Value Per Share [Member]
Total, estimated fair value	0	0
US States and Political Subdivisions Debt Securities [Member]
Total, estimated fair value	1,284	1,454
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member]
Total, estimated fair value	1,284	1,454
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Total, estimated fair value	0	0
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Total, estimated fair value	1,284	1,454
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Total, estimated fair value	0	0
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value Measured at Net Asset Value Per Share [Member]
Total, estimated fair value	0	0
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member]
Total, estimated fair value	6,066	5,394
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] | Fair Value, Recurring [Member]
Total, estimated fair value	6,066	5,394
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Total, estimated fair value	0	0
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Total, estimated fair value	6,066	5,394
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Total, estimated fair value	0	0
Mortgage-backed Securities, Issued by US Government Sponsored Enterprises [Member] | Fair Value, Recurring [Member] | Fair Value Measured at Net Asset Value Per Share [Member]
Total, estimated fair value	0	0
Asset-backed Securities [Member]
Total, estimated fair value	127
Asset-backed Securities [Member] | Fair Value, Recurring [Member]
Total, estimated fair value	127
Asset-backed Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Total, estimated fair value	0
Asset-backed Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Total, estimated fair value	127
Asset-backed Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Total, estimated fair value	0
Asset-backed Securities [Member] | Fair Value, Recurring [Member] | Fair Value Measured at Net Asset Value Per Share [Member]
Total, estimated fair value	0
Corporate Debt Securities [Member]
Total, estimated fair value	3,635	3,764
Corporate Debt Securities [Member] | Fair Value, Recurring [Member]
Total, estimated fair value	3,635	3,764
Corporate Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Total, estimated fair value	0	0
Corporate Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Total, estimated fair value	3,635	3,764
Corporate Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Total, estimated fair value	0	0
Corporate Debt Securities [Member] | Fair Value, Recurring [Member] | Fair Value Measured at Net Asset Value Per Share [Member]
Total, estimated fair value	0	0
Common Stock [Member] | Fair Value, Recurring [Member]
Equity investments, at fair value (cost of $1,147 and $1,157, respectively)	193	155
Common Stock [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Equity investments, at fair value (cost of $1,147 and $1,157, respectively)	193	155
Common Stock [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Equity investments, at fair value (cost of $1,147 and $1,157, respectively)	0	0
Common Stock [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Equity investments, at fair value (cost of $1,147 and $1,157, respectively)	0	0
Common Stock [Member] | Fair Value, Recurring [Member] | Fair Value Measured at Net Asset Value Per Share [Member]
Equity investments, at fair value (cost of $1,147 and $1,157, respectively)	0	0
Warrant [Member] | Fair Value, Recurring [Member]
Equity investments, at fair value (cost of $1,147 and $1,157, respectively)	32	289
Warrant [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Equity investments, at fair value (cost of $1,147 and $1,157, respectively)	0	17
Warrant [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Equity investments, at fair value (cost of $1,147 and $1,157, respectively)	32	272
Warrant [Member] | Fair Value, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Equity investments, at fair value (cost of $1,147 and $1,157, respectively)	0	0
Warrant [Member] | Fair Value, Recurring [Member] | Fair Value Measured at Net Asset Value Per Share [Member]
Equity investments, at fair value (cost of $1,147 and $1,157, respectively)	$ 0	$ 0

Note 19 - Fair Value of Finan_5

Note 19 - Fair Value of Financial Instruments - Reconciliation of the Fair Value (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Balance	$ 13,964	$ 14,952	$ 13,964	$ 14,952
Asset, balance	13,964	14,952	13,964	14,952
Ending balance	1,134	259	1,134	259
liabilities, balance	1,134	259	1,134	259
Warrant Liability [Member]
Beginning balance	0	216	0	249
Change in fair value of warrant liability included in net (loss) income	0	43	0	10
Ending balance	0	259	0	259
Included in other comprehensive (loss) income	0	0	0	0
Change in fair value of stock-based compensation liabilities included in net (loss) income	0	(43)	0	(10)
liabilities, balance	0	259	0	259
Share-based Compensation Liabilities [Member]
Beginning balance	844	0	443	0
Change in fair value of warrant liability included in net (loss) income	290	0	691	0
Ending balance	1,134	0	1,134	0
Change in fair value of stock-based compensation liabilities included in net (loss) income	(290)	0	(691)	0
liabilities, balance	1,134	0	1,134	0
Equity Method Investments [Member] | Limited Liability Investments [Member]
Balance	3,374	4,413	3,263	4,392
Distributions received	(211)	0	(233)	(77)
Balance	3,302	4,290	3,302	4,290
Included in other comprehensive (loss) income	0	0	0	0
Included in other comprehensive (loss) income	0	0	0	0
Asset, balance	3,302	4,290	3,302	4,290
Equity Method Investments [Member] | Limited Liability Investments [Member] | Realized Investment Gains (Losses) [Member]
Realized gains included in net (loss) income	188	0	210	86
Change in fair value of real estate investments included in net (loss) income	188	0	210	86
Included in net (loss) income	188	0	210	86
Equity Method Investments [Member] | Limited Liability Investments [Member] | Gain (Loss) On Change In Fair Value Of Limited Liability Investments At Fair Value [Member]
Realized gains included in net (loss) income	(49)	(123)	62	(111)
Change in fair value of real estate investments included in net (loss) income	(49)	(123)	62	(111)
Included in net (loss) income	(49)	(123)	62	(111)
Real Estate Investments [Member]
Balance	10,662	10,662	10,662	10,662
Realized gains included in net (loss) income	0	0	0	0
Balance	10,662	10,662	10,662	10,662
Included in other comprehensive (loss) income	0	0	0	0
Change in fair value of real estate investments included in net (loss) income	0	0	0	0
Included in net (loss) income	0	0	0	0
Included in other comprehensive (loss) income	0	0	0	0
Asset, balance	$ 10,662	$ 10,662	$ 10,662	$ 10,662

Note 19 - Fair Value of Finan_6

Note 19 - Fair Value of Financial Instruments - Fair Value Measurement Inputs and Valuation Techniques (Details) $ in Thousands	Jun. 30, 2021USD ($)Rate	Dec. 31, 2020USD ($)Rate
Real estate investments, fair value	$ 10,662	$ 10,662
Limited Liability Investments [Member]
Limited liability investments, at fair value	20,362	32,811
Valuation, Market Approach [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation Multiples [Member]
Stock-based compensation liabilities	$ 1,134	$ 443
Stock-based compensation liabilities (Rate) | Rate	6	6
Valuation, Market Approach [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation Multiples [Member] | Limited Liability Investments [Member]
Limited liability investments, at fair value	$ 3,302	$ 3,263
Valuation, Market Approach [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation Multiples [Member] | Limited Liability Investments [Member] | Minimum [Member]
Limited liability investments, at fair value (Rate) | Rate	3.1	3.1
Valuation, Market Approach [Member] | Fair Value, Inputs, Level 3 [Member] | Valuation Multiples [Member] | Limited Liability Investments [Member] | Maximum [Member]
Limited liability investments, at fair value (Rate) | Rate	8	8
Valuation, Market and Income Approach [Member] | Fair Value, Inputs, Level 3 [Member] | Measurement Input, Cap Rate [Member]
Real estate investments, fair value	$ 10,662	$ 10,662
Real estate investments (Rate)	7.5	7.5

Note 19 - Fair Value of Finan_7

Note 19 - Fair Value of Financial Instruments - Fair Value, Investments, Entities that Calculate Net Asset Value Per Share (Details) - Limited Liability Investments [Member] - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Equity Method Investments, Fair Value Disclosure	$ 20,362	$ 32,811
Fair Value Measured at Net Asset Value Per Share [Member]
Equity Method Investments, Fair Value Disclosure	$ 17,060	$ 29,548

Note 21 - Commitments and Con_2

Note 21 - Commitments and Contingencies (Details Textual) - USD ($) $ in Thousands	Jun. 02, 2021	Jan. 20, 2020	Mar. 31, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Jun. 30, 2021	Apr. 30, 2018
Loss Contingency, Estimate of Possible Loss		$ 4,800	$ 72,000		$ 72,000
Proceeds from Legal Settlements					$ 2,700
Litigation Settlement, Amount Awarded to Other Party		$ 900
Litigation Settlement Reimbursable Percentage of Future Losses		60.00%
Payments for Legal Settlements						$ 500	$ 0
Liability for Unpaid Claims and Claims Adjustment Expense, Reported Claims, Amount				$ 2,500			2,500
Payments of Debt Issuance Costs							1,685
Short Term Investments Fair Value Disclosure				200		200	200
Restricted Cash, Total				27,540		30,571	27,540
Third Parties [Member]
Restricted Cash, Total				900		1,000	900
IWS [Member]
Restricted Cash, Total				24,700		27,700	24,700
State and Provincial Regulatory Authorities [Member]
Restricted Cash, Total				1,900		$ 1,900	$ 1,900
Loans Payable [Member] | Additional Mortgage [Member]
Payment for Management Fee	$ 10,600
Loans Payable [Member] | TRT [Member] | Additional Mortgage [Member]
Debt Instrument, Face Amount	15,000
Loans Payable [Member] | TRT [Member] | Additional Mortgage [Member] | DGI-BNSF Corp [Member]
Payment for Management Fee				$ 10,600
Debt Instrument, Percentage of Total Net Proceeds				80.00%			80.00%
Loans Payable [Member] | TRT [Member] | Additional Mortgage [Member] | CMC Acquisition LLC [Member]
Payment for Management Fee				$ 2,700
Debt Instrument, Percentage of Total Net Proceeds				20.00%			20.00%
Loans Payable [Member] | TRT [Member] | Additional Mortgage [Member] | Third Parties [Member]
Payments of Debt Issuance Costs	$ 1,100
CMC [Member]
Noncontrolling Interest, Ownership Percentage by Parent								81.00%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners								19.00%
DGI-BNSF Corp [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			80.00%		80.00%
DGI-BNSF Corp [Member] | Maximum [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			40.00%		40.00%
Litigation Settlement, Amount Awarded to Other Party			$ 30,600
DGI-BNSF Corp [Member] | Minimum [Member]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			32.10%		32.10%
CMC Acquisition LLC [Member]
Noncontrolling Interest, Ownership Percentage by Parent			20.00%		20.00%
Litigation Settlement, Amount Awarded from Other Party			$ 1,500
CMC Acquisition LLC [Member] | Maximum [Member]
Noncontrolling Interest, Ownership Percentage by Parent			48.60%		48.60%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners			11.40%		11.40%
Proceeds from Legal Settlements			$ 40,000
CMC Acquisition LLC [Member] | Minimum [Member]
Noncontrolling Interest, Ownership Percentage by Parent			55.00%		55.00%
CRIC TRT Acquisition LLC [Member] | Maximum [Member]
Noncontrolling Interest, Ownership Percentage by Parent			12.90%		12.90%
Litigation Settlement, Amount Awarded to Other Party			$ 9,400