Atlas Financial (AFHIF) 10-Q 31 Oct 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2016	Oct. 28, 2016
Document and Entity Information [Line Items]
Entity registrant name	Atlas Financial Holdings, Inc.
Entity central index key	1,539,894
Current fiscal year end date	--12-31
Entity filer category	Accelerated Filer
Document type	10-Q
Document period end date	Sep. 30, 2016
Document fiscal year focus	2,016
Document fiscal period focus	Q3
Amendment flag	false
Ordinary Shares
Document and Entity Information [Line Items]
Common stock, shares outstanding (in shares)		11,895,104
Restricted Voting Common Stock
Document and Entity Information [Line Items]
Common stock, shares outstanding (in shares)		128,191

Condensed Consolidated Statemen

Condensed Consolidated Statements of Financial Position - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Investments, available for sale
Fixed income securities, at fair value (amortized cost $165,016 and $185,455)	$ 167,629	$ 183,773
Equity securities, at fair value (cost $6,147 and $4,147)	6,391	4,240
Other investments	30,880	22,937
Total Investments	204,900	210,950
Cash and cash equivalents	28,508	22,354
Accrued investment income	772	1,036
Premiums receivable (net of allowance of $872 and $846)	81,814	82,529
Reinsurance recoverables on amounts paid	6,107	3,277
Reinsurance recoverables on amounts unpaid	22,412	29,399
Prepaid reinsurance premiums	16,299	17,412
Deferred policy acquisition costs	12,705	10,235
Deferred tax asset, net	16,608	17,166
Goodwill	2,726	2,726
Intangible assets, net	4,633	4,925
Internal use software and office equipment, net	2,593	2,589
Other assets	6,987	6,694
Total Assets	407,064	411,292
Liabilities
Claims liabilities	100,319	127,011
Unearned premiums	117,809	108,202
Due to reinsurers	6,369	10,781
Note payable, net	19,170	17,219
Other liabilities and accrued expenses	16,805	18,457
Total Liabilities	260,472	281,670
Commitments and Contingencies
Shareholders’ Equity
Preferred shares, $0.001 par value, 100,000,000 shares authorized, shares issued and outstanding: September 30, 2016 - 4,000,000 and December 31, 2015 - 6,940,500. Liquidation value $1.00 per share	4,000	6,941
Ordinary voting common shares, $0.003 par value, 266,666,667 shares authorized, shares issued and outstanding: September 30, 2016 - 11,895,104 and December 31, 2015 - 11,883,025	36	36
Restricted voting common shares, $0.003 par value, 33,333,334 shares authorized, shares issued and outstanding: September 30, 2016 - 128,191 and December 31, 2015 - 132,863	0	0
Additional paid-in capital	198,856	198,041
Retained deficit	(58,157)	(74,364)
Accumulated other comprehensive income (loss), net of tax	1,857	(1,032)
Total Shareholders' Equity	146,592	129,622
Total Liabilities and Shareholders’ Equity	$ 407,064	$ 411,292

Condensed Consolidated Stateme3

Condensed Consolidated Statements of Financial Position (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Statement [Line Items]
Fixed income securities at fair value, amortized cost	$ 165,016	$ 185,455
Equity securities, at fair value, cost	6,147	4,147
Accounts receivable and other assets, allowance	$ 872	$ 846
Shareholders’ Equity
Preferred stock, par value (USD per Share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	100,000,000	100,000,000
Preferred stock, shares issued (in shares)	4,000,000	6,940,500
Preferred stock, shares outstanding (in shares)	4,000,000	6,940,500
Preferred stock, liquidation preference per share (USD per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	300,000,001
Common stock, shares outstanding (in shares)	12,023,295	12,015,888
Ordinary Shares
Shareholders’ Equity
Common stock, par value (USD per share)	$ 0.003	$ 0.003
Common stock, shares authorized (in shares)	266,666,667	266,666,667
Common stock, shares issued (in shares)	11,895,104	11,883,025
Common stock, shares outstanding (in shares)	11,895,104	11,883,025
Restricted Voting Common Stock
Shareholders’ Equity
Common stock, par value (USD per share)	$ 0.003	$ 0.003
Common stock, shares authorized (in shares)	33,333,334	33,333,334
Common stock, shares issued (in shares)	128,191	132,863
Common stock, shares outstanding (in shares)	128,191	132,863

Condensed Consolidated Stateme4

Condensed Consolidated Statements of Income and Comprehensive Income - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Statement [Abstract]
Net premiums earned	$ 43,251,000	$ 41,666,000	$ 126,806,000	$ 110,137,000
Net investment income	1,403,000	1,180,000	3,168,000	2,891,000
Net realized investment gains	630,000	91,000	1,024,000	272,000
Other income	51,000	144,000	280,000	301,000
Total revenue	45,335,000	43,081,000	131,278,000	113,601,000
Net claims incurred	25,161,000	24,988,000	74,675,000	64,449,000
Acquisition costs	5,013,000	4,988,000	13,036,000	13,983,000
Other underwriting expenses	7,730,000	6,747,000	21,084,000	16,782,000
Amortization of intangible assets, net	97,000	0	292,000	0
Interest expense	257,000	266,000	756,000	447,000
Expenses (recovered) incurred pursuant to Gateway stock purchase agreement	(1,895,000)	0	(2,297,000)	942,000
Expenses incurred related to acquisition of subsidiaries	0	0	0	978,000
Total expenses	36,363,000	36,989,000	107,546,000	97,581,000
Income from operations before income tax expense	8,972,000	6,092,000	23,732,000	16,020,000
Income tax expense	2,476,000	2,068,000	7,525,000	5,923,000
Net income	6,496,000	4,024,000	16,207,000	10,097,000
Less: Preferred share dividends	73,000	81,000	234,000	196,000
Net income attributable to common shareholders	$ 6,423,000	$ 3,943,000	$ 15,973,000	$ 9,901,000
Basic weighted average common shares outstanding (in shares)	12,045,519	12,008,624	12,045,519	11,956,611
Earnings per common share basic (in dollars per share)	$ 0.53	$ 0.33	$ 1.33	$ 0.83
Diluted weighted average common shares outstanding (in shares)	12,740,004	12,793,774	12,746,102	12,741,165
Earnings per common share diluted (in dollars per share)	$ 0.51	$ 0.32	$ 1.27	$ 0.80
Condensed Consolidated Statements of Comprehensive Income
Net income	$ 6,496,000	$ 4,024,000	$ 16,207,000	$ 10,097,000
Other comprehensive income (loss):
Changes in net unrealized investment (losses) gains	(569,000)	555,000	4,092,000	165,000
Reclassification to income of net realized investment gains	105,000	4,000	353,000	199,000
Effect of income tax	162,000	(190,000)	(1,556,000)	(124,000)
Other comprehensive (loss) income	(302,000)	369,000	2,889,000	240,000
Total comprehensive income	$ 6,194,000	$ 4,393,000	$ 19,096,000	$ 10,337,000

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Preferred Shares	Ordinary Voting Common Shares	Restricted Voting Common Shares	Additional Paid-in Capital	Retained Deficit	Accumulated Other Comprehensive Income/(Loss)
Beginning Balance at Dec. 31, 2014	$ 109,399	$ 2,000	$ 34	$ 0	$ 196,079	$ (88,794)	$ 80
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	10,097					10,097
Issuance of preferred shares	4,941	4,941
Other comprehensive income	240						240
Share-based compensation	1,248		2		1,246
Ending Balance at Sep. 30, 2015	125,925	6,941	36	0	197,325	(78,697)	320
Beginning Balance at Dec. 31, 2015	129,622	6,941	36	0	198,041	(74,364)	(1,032)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	16,207					16,207
Preferred dividends paid	(409)				(409)
Retirement of preferred shares	(2,941)	(2,941)
Other comprehensive income	2,889						2,889
Share-based compensation	1,224				1,224
Ending Balance at Sep. 30, 2016	$ 146,592	$ 4,000	$ 36	$ 0	$ 198,856	$ (58,157)	$ 1,857

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Operating activities:
Net income	$ 16,207,000	$ 10,097,000
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Depreciation and amortization of fixed assets	747,000	684,000
Share-based compensation expense	1,224,000	1,248,000
Amortization of deferred gain on sale of headquarters building	(32,000)	(32,000)
Amortization of intangible assets, net	292,000	0
Deferred income taxes	1,223,000	(383,000)
Net realized gains	(1,024,000)	(272,000)
Gain in equity of investees	(722,000)	(892,000)
Amortization of bond premiums and discounts	976,000	1,129,000
Amortization of financing costs	51,000	39,000
Expenses (recovered) incurred pursuant to Gateway stock purchase agreement	(2,623,000)	941,000
Net changes in operating assets and liabilities (net of acquisition):
Premiums receivable and other assets, net	422,000	(24,710,000)
Due from reinsurers and other insurers	5,270,000	(1,610,000)
Deferred policy acquisition costs	(2,470,000)	(706,000)
Accrued investment income	265,000	(27,000)
Claims liabilities	(26,692,000)	(9,421,000)
Unearned premiums	9,607,000	26,153,000
Due to reinsurers and other insurers	(4,412,000)	3,826,000
Other liabilities and accrued expenses	(1,621,000)	(653,000)
Net cash flows (used in) provided by operating activities	(3,312,000)	5,411,000
Investing activities:
Purchase of subsidiary (net of cash acquired)	0	(10,956,000)
Purchases of:
Fixed income securities	(46,064,000)	(62,039,000)
Equity securities	(2,000,000)	(1,340,000)
Other investments	(10,652,000)	(4,217,000)
Property, equipment and other	(751,000)	(535,000)
Proceeds from sale and maturity of:
Fixed income securities	66,551,000	39,273,000
Equity securities	0	1,402,000
Other investments	3,430,000	0
Net cash flows provided by (used in) investing activities	10,514,000	(38,412,000)
Financing activities:
Preferred share buyback	(2,539,000)	0
Proceeds from notes payable, net of financing costs	2,000,000	17,663,000
Repayment of note	(100,000)	(500,000)
Dividends paid	(409,000)	0
Net cash flows (used in) provided by financing activities	(1,048,000)	17,163,000
Net change in cash and cash equivalents	6,154,000	(15,838,000)
Cash and cash equivalents, beginning of period	22,354,000	36,586,000
Cash and cash equivalents, end of period	28,508,000	20,748,000
Supplemental disclosure of cash information:
Cash paid for income taxes	4,610,000	6,224,000
Cash paid for interest expense	650,000	361,000
Anchor Holdings Group, Inc. et. al.
Supplemental disclosure of noncash investing and financing activities:
Stock issued, value	0	4,000,000
Gateway Insurance Company
Supplemental disclosure of noncash investing and financing activities:
Stock issued, value	0	941,000
Redemption of preferred shares related to Gateway stock purchase agreement	$ (2,297,000)	$ 0

Nature of Operations and Basis

Nature of Operations and Basis of Presentation	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Basis of Presentation	NATURE OF OPERATIONS AND BASIS OF PRESENTATION Atlas Financial Holdings, Inc. ("Atlas" or "We" or the "Company") commenced operations on December 31, 2010. The primary business of Atlas is underwriting commercial automobile insurance in the United States, with a niche market orientation and focus on insurance for the “light” commercial automobile sector. This sector includes taxi cabs, non-emergency para-transit, limousine, livery and business autos. Automobile insurance products provide insurance coverage in three major areas: liability, accident benefits and physical damage. Liability insurance provides coverage, subject to policy terms and conditions where the insured is determined to be responsible and/or liable for an automobile accident, for the payment for injuries and property damage to third parties. Accident benefit policies or personal injury protection policies provide coverage for loss of income, medical and rehabilitation expenses for insured persons who are injured in an automobile accident, regardless of fault. Physical damage coverage subject to policy terms and conditions provides for the payment of damages to an insured automobile arising from a collision with another object or from other risks such as fire or theft. In the short run, automobile physical damage and liability coverage generally provides more predictable results than automobile accident benefit or personal injury insurance. Atlas' business is carried out through its "Insurance Subsidiaries": American Country Insurance Company (“American Country”), American Service Insurance Company, Inc. (“American Service”), Gateway Insurance Company ("Gateway"), and as of March 11, 2015, Global Liberty Insurance Company of New York ("Global Liberty"); and other non-insurance company subsidiaries: Anchor Group Management, Inc. ("Anchor Management"), Plainview Premium Finance Company, Inc. ("Plainview Delaware") and Plainview Delaware’s wholly-owned subsidiary, Plainview Premium Finance Company of California, Inc. ("Plainview California" and together with Plainview Delaware, "Plainview"). The Insurance Subsidiaries distribute their insurance products through a network of retail independent agents. Together, the Insurance Subsidiaries are licensed to write property and casualty insurance in 49 states and the District of Columbia in the United States. Atlas' core products are actively distributed in 41 of those states plus the District of Columbia. The Insurance Subsidiaries share common management and operating infrastructure. Atlas' ordinary voting common shares are listed on the NASDAQ stock exchange under the symbol "AFH." Basis of presentation - These statements have been prepared in conformity with accounting principles generally accepted in the United States of America ("U.S. GAAP"). The consolidated financial statements include the accounts of Atlas and the entities it controls. Equity investments in entities that we do not consolidate, including corporate entities in which we have significant influence and partnership and partnership-like entities in which we have more than minor influence over operating and financial policies, are accounted for under the equity method unless we have elected the fair value option. All significant intercompany accounts and transactions have been eliminated. It is the opinion of management that these financial statements reflect all adjustments necessary for a fair statement of the interim results. The results for the three and nine month periods ended September 30, 2016 are not necessarily indicative of the results expected for the full calendar year. The accompanying unaudited condensed consolidated financial statements, in accordance with Securities and Exchange Commission (“SEC”) rules for interim periods, do not include all of the information and notes required by accounting principles generally accepted in the United States of America for complete financial statements and should be read in conjunction with the Atlas' Annual Report on Form 10-K for the year ended December 31, 2015 , which provides a more complete understanding of the Company’s accounting policies, financial position, operating results, business properties, and other matters. Atlas has consistently applied the same accounting policies throughout all periods presented. Principles of consolidation - We filed our Quarterly Report on Form 10-Q for the period ended September 30, 2015, under the assumption that certain variable interest entities (“VIEs”), were controlled by Atlas. Based on new information obtained after the filing of our Quarterly Report on Form 10-Q for the period ended September 30, 2015, we have determined that these VIEs are not controlled by Atlas. As a result, the Company no longer consolidates these VIEs. All amounts for the period ended September 30, 2015 presented herein have been been restated for comparative purposes. The difference in amounts included within the September 30, 2015 Quarterly Report on Form 10-Q with respect to VIEs is not material. Estimates and assumptions - The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates and changes in estimates are recorded in the accounting period in which they are determined. The liability for unpaid loss and loss adjustment expenses and related amounts recoverable from reinsurers represents the most significant estimate in the accompanying financial statements. Significant estimates in the accompanying financial statements also include the fair values of investments, deferred tax asset valuation, premium receivable bad debt allowance and deferred policy acquisition cost recoverability. Seasonality - The property and casualty ("P&C") insurance business is seasonal in nature. While Atlas' net premiums earned are generally stable from quarter to quarter, Atlas' gross premiums written follow the common renewal dates for the "light" commercial risks that represent its core lines of business. For example, January 1 and March 1 are common taxi cab renewal dates in Illinois and New York, respectively. Additionally, our New York “excess taxi program” has an annual renewal date in the third quarter. Net underwriting income is driven mainly by the timing and nature of claims, which can vary widely. Segmentation - The Company has one reportable business segment. Resources are allocated and management assesses financial performance based on this reportable segment.

New Accounting Standards

New Accounting Standards	9 Months Ended
	Sep. 30, 2016
Accounting Policies [Abstract]
New Accounting Standards	NEW ACCOUNTING STANDARDS With the exception of the accounting and disclosure pronouncements discussed below, there have been no recent pronouncements or changes in pronouncements during the nine month period ended September 30, 2016 , as compared to those described in our Annual Report on Form 10-K for the twelve months ended December 31, 2015 , that are of significance or potential significance to Atlas. Pertinent Accounting Standard Updates ("ASUs") are issued from time to time by the Financial Accounting Standards Board ("FASB") and are adopted by the Company as they become effective. All recently issued accounting pronouncements with effective dates prior to October 1, 2016 have been adopted by the company. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230) . The provisions of this update address the diversity in practice of eight issues on the cash flow statement. For public entities, this guidance is effective for years beginning after December 15, 2017, including interim periods within those years. Early adoption is permitted. The Company plans on adopting the update on the required effective date and is currently evaluating its accounting policies to determine the potential impact of its adoption on its consolidated financial statements. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326) . The provisions of this update require an entity to broaden the information that it considers in developing its allowance for credit losses for assets. For public entities, this guidance is effective for years beginning after December 15, 2019, including interim periods within those years. Early adoption is permitted. The Company plans on adopting the update on the required effective date and is currently evaluating the potential impact of its adoption on its consolidated financial statements. In May 2016 and April 2016, the FASB issued ASU 2016-12 and ASU 2016-10, Revenue from Contracts with Customers (Topic 606) , respectively, which is associated with the updates in ASU 2014-09 and ASU 2015-14. The provisions of this update enhance the guidance on identifying performance obligations and licensing implementation. The effective date of this ASU follows the guidance in ASU 2015-14 discussed below. Along with ASU 2014-09, the Company plans to adopt these standards on the required effective date and is currently evaluating the guidance to determine the potential impact, if any, of its adoption on its consolidated financial statements. In March 2016, the FASB issued ASU 2016-09, Compensation - Stock Compensation (Topic 718) . The provisions of this update simplify certain areas around share-based compensation transactions including income taxes and cash flow classifications. Each amendment within this update has specific guidance on the method of application, which includes prospective, retrospective, and modified retrospective applications. For public entities, this guidance is effective for years beginning after December 15, 2016, including interim periods within those years. Early adoption is permitted. The Company plans on adopting the update on the required effective date and is currently evaluating the potential impact of its adoption on its consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). The provisions of this update impact the classification criteria, disclosure requirements, and other specific transactions in lease accounting. The update requires the use of a modified retrospective approach, which requires leases to be measured at the beginning of the earliest period presented. For public entities, this guidance is effective for years beginning after December 15, 2018, including interim periods within those years. Early adoption is permitted. The Company plans on adopting the update on the required effective date. The Company is currently evaluating the potential impact of its adoption on its consolidated financial statements. In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. One provision of this update requires that equity investments, except those accounted for under the equity method, be measured at fair value and changes in fair value recognized in net income. The provisions of this update are recognized as a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. For public entities, this guidance is effective for years beginning after December 15, 2017, including interim periods within those years. Early adoption is not permitted, except for certain provisions. The Company plans on adopting the update on the required effective date. The Company is currently evaluating the potential impact of its adoption on its consolidated financial statements. In May 2015, the FASB issued ASU 2015-09, Financial Services - Insurance (Topic 944): Disclosures about Short-Duration Contracts . The new disclosures, which are required for annual periods beginning after December 31, 2015 and for interim periods beginning after December 31, 2016, are intended to provide additional information about insurance liabilities including the nature, amount, timing, and uncertainty of future cash flows related to those liabilities. Early adoption is permitted. Except for the retrospective application of additional disclosure requirements, the new guidance will not impact the Company's consolidated financial statements. The Company plans on adopting the update on the required effective date. In April 2015, the FASB issued ASU 2015-03, Interest - Imputation of Interest (Topic 835-30): Simplifying the Presentation of Debt Issuance Costs . The new disclosures require debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability. The amendments in this disclosure are effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. The Company adopted this new disclosure in the first quarter of 2016. See Note 19 regarding this change in accounting principle. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) . This update is a comprehensive revenue recognition standard that applies to all entities that have contracts with customers, except for those that fall within the scope of other standards, such as insurance contracts. Updates may be applied retrospectively to each period presented or retrospectively with the cumulative effect recognized at the date of initial application. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606) Deferral of the Effective Date , which deferred the effective date of ASU 2014-09 by one year. The update is now effective for interim and annual reporting periods beginning after December 15, 2017. Early adoption is permitted, but only for interim and annual periods beginning after December 15, 2016. The Company plans to adopt the update on the required effective date and is currently evaluating the guidance to determine the potential impact, if any, of its adoption on its consolidated financial statements. All other recently issued pronouncements with effective dates after September 30, 2016 are not expected to have a material impact on the Consolidated Financial Statements.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Acquisitions	ACQUISITIONS Acquisition of Anchor Holdings Group, Inc. et. al. On March 11, 2015, Atlas acquired Anchor Holdings Group, Inc., a privately owned insurance holding company, and its wholly owned subsidiary, Global Liberty, along with its affiliated entities, Anchor Management, and Plainview (collectively, "Anchor"), from an unaffiliated third party. Anchor provides specialized commercial insurance products, including commercial automobile insurance to niche markets such as taxi, black car and sedan service owners and operators primarily in the New York market. Atlas' acquisition of Anchor expanded our distribution channel for core commercial automobile lines and provided incremental licensure as well as important infrastructure in the large New York market. Global Liberty also wrote homeowners insurance in the northeast, which was put into runoff, subject to applicable regulatory requirements, prior to the transaction. Under the terms of the stock purchase agreement, the purchase price was based on the combined U.S. GAAP book value of Anchor at December 31, 2014. Additional consideration, principally in the form of preferred shares, may be paid to the seller, or returned to us by the seller, depending upon the future development of Global Liberty’s actual loss reserves for certain lines of business over time. The total purchase price for the combined entities of Anchor was $23.2 million , consisting of a combination of cash and Atlas preferred shares, and was estimated at approximately 1.3 times combined U.S. GAAP book value. Consideration consisted of approximately $19.2 million in cash and $4.0 million of Atlas preferred shares (consisting of a total of 4,000,000 preferred shares at $1.00 per preferred share), subject to future price adjustments, as noted above. We have contractual protections to offset up to $4.0 million of future adverse reserve development during the five year period after the acquisition. The Anchor acquisition was accounted for using the acquisition method. Atlas began consolidating Anchor on March 11, 2015, therefore their financial results are included in Atlas' consolidated financial results starting with the three month period ended March 31, 2015. However, the following unaudited pro forma summary presents Atlas' consolidated financial information for the three and nine month periods ended September 30, 2015 as if Anchor had been acquired on January 1, 2015. These amounts have been calculated after applying the Company's accounting policies had the acquisition been completed on January 1, 2015. These results were prepared for comparative purposes only and do not purport to be indicative of the results of operations that may have actually resulted had the acquisition occurred on the indicated dates, nor are they indicative of potential future operating results of the Company. (in '000s, except per share data) Three Month Period Ended Nine Month Period Ended September 30, 2015 September 30, 2015 Revenue $ 43,081 $ 119,061 Income from operations before income tax expense 1 $ 6,092 $ 17,554 Net income 1 $ 4,024 $ 11,086 Earnings per common share basic 1 $ 0.33 $ 0.91 Earnings per common share diluted 1 $ 0.32 $ 0.85 1 - Excludes expenses incurred in connection with the Anchor acquisition From the date of acquisition through September 30, 2015 , Anchor earned revenue of $18.3 million and net income of $1.8 million . The value of certain assets and liabilities acquired are subject to adjustment as additional information is obtained, including, but not limited to, valuation of separately identifiable intangibles, the preferred stock issued to the seller, and deferred taxes. The valuations were finalized during the year ended December 31, 2015 (not including loss reserve development consideration). The changes upon finalization to the preliminary valuation of assets and liabilities resulted in an adjustment to identifiable intangible assets, goodwill, deferred tax, and other liabilities. The following table presents the adjusted values of assets acquired and liabilities assumed for the Anchor acquisition based on its estimated fair value on March 11, 2015. (in '000s) Purchase Consideration Cash $ 19,199 Preferred stock 4,000 Total $ 23,199 Allocation of Purchase Price Cash and investments $ 48,508 Other current assets 33,303 Property and equipment 22 Goodwill 2,726 Intangible assets 4,500 Total Assets $ 89,059 Claims liabilities $ 30,731 Unearned premiums 22,976 Accounts payable and other liabilities 11,231 Deferred tax liabilities, net 922 Total Liabilities $ 65,860 Net assets acquired $ 23,199 The acquisition of Anchor resulted in the recognition of intangible assets and goodwill valued at $4.5 million and $2.7 million , respectively. The Company recorded an adjustment to the purchase price allocation and amortization related to the identified intangible assets during the fourth quarter of 2015. Atlas recognized amortization expense of $97,000 and $292 ,000 for the three and nine month periods ended September 30, 2016 , respectively, related to intangible assets acquired in the Anchor transaction. Atlas recognized no amortization expense for the three and nine month periods ended September 30, 2015 . Atlas incurred no transaction expenses related to the Anchor acquisition for the three and nine month periods ended September 30, 2016 and $0 and $978,000 in expenses for the three and nine month periods ended September 30, 2015 , respectively. Intangible Assets The following table presents a summary of intangible assets by major asset class at September 30, 2016 and December 31, 2015 : (in '000s) At September 30, 2016 Economic Useful Life Gross Carrying Amount Accumulated Amortization Net Trade name and trademark 15 years $ 1,800 $ 187 $ 1,613 Customer relationship 10 years 2,700 420 2,280 State insurance licenses Indefinite 740 — 740 $ 5,240 $ 607 $ 4,633 At December 31, 2015 Economic Useful Life Gross Carrying Amount Accumulated Amortization Net Trade name and trademark 15 years $ 1,800 $ 97 $ 1,703 Customer relationship 10 years 2,700 218 2,482 State insurance licenses Indefinite 740 — 740 $ 5,240 $ 315 $ 4,925

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Earnings Per Share	EARNINGS PER SHARE Earnings per ordinary voting common shares, restricted voting common shares and participative restricted stock units ("RSUs") (collectively, the "common shares") for the three and nine month periods ended September 30, 2016 and 2015 are as follows: Three Month Periods Ended Nine Month Periods Ended (in '000s, except share and per share data) September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 Basic: Income from operations before income tax expense $ 8,972 $ 6,092 $ 23,732 $ 16,020 Income tax expense 2,476 2,068 7,525 5,923 Net income $ 6,496 $ 4,024 $ 16,207 $ 10,097 Less: Preferred share dividends 73 81 234 196 Net income attributable to common shareholders $ 6,423 $ 3,943 $ 15,973 $ 9,901 Basic weighted average common shares outstanding 12,045,519 12,008,624 12,045,519 11,956,611 Earnings per common share basic $ 0.53 $ 0.33 $ 1.33 $ 0.83 Diluted: Basic weighted average common shares outstanding 12,045,519 12,008,624 12,045,519 11,956,611 Add: Dilutive stock options outstanding 172,088 211,706 178,186 211,110 Dilutive shares upon preferred share conversion 522,397 573,444 522,397 573,444 Diluted weighted average common shares outstanding 12,740,004 12,793,774 12,746,102 12,741,165 Earnings per common share diluted $ 0.51 $ 0.32 $ 1.27 $ 0.80 Earnings per common share diluted is computed by dividing net income by the weighted average number of common shares outstanding for each period plus the incremental number of shares added as a result of converting dilutive potential ordinary voting common shares, calculated using the treasury stock method (or, in the case of the convertible preferred shares, using the "if-converted" method). Atlas’ dilutive potential ordinary voting common shares consist of stock options to purchase ordinary voting common shares and preferred shares potentially convertible to ordinary voting common shares at the option of the holders at any date after December 31, 2018 ( 2,538,560 preferred shares at the rate of 0.127 ordinary voting common shares for each preferred share related to the Gateway acquisition, all of which were redeemed during the third quarter of 2016 as further described in Note 14, are included for the entire period and considered to have been redeemed at the end of the day on September 30, 2016) and after March 11, 2020 ( 4,000,000 preferred shares at the rate of 0.05 ordinary voting common shares for each preferred share). The effects of these convertible instruments are excluded from the computation of earnings per common share diluted in periods in which the effect would be anti-dilutive. Convertible preferred shares are anti-dilutive when the amount of dividend declared or accumulated in the current period per common share obtainable upon conversion exceeds earnings per common share basic. In the three and nine month periods ended September 30, 2016 and 2015 , all exercisable stock options and all of the convertible preferred shares were deemed to be dilutive.

Investments

Investments	9 Months Ended
	Sep. 30, 2016
Investments [Abstract]
Investments	INVESTMENTS The amortized cost, gross unrealized gains and losses and fair value for Atlas’ investments in fixed income securities and equities are as follows ($ in '000s): As of September 30, 2016 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Fixed Income Securities: U.S. Treasury and other U.S. government obligations $ 22,860 $ 272 $ (3 ) $ 23,129 States, municipalities and political subdivisions 11,401 216 (4 ) 11,613 Corporate Banking/financial services 22,075 505 (8 ) 22,572 Consumer goods 8,715 152 (11 ) 8,856 Capital goods 8,593 265 (43 ) 8,815 Energy 3,943 139 (59 ) 4,023 Telecommunications/utilities 7,608 128 (43 ) 7,693 Health care 2,386 21 — 2,407 Total Corporate 53,320 1,210 (164 ) 54,366 Mortgage backed - agency 37,827 659 (37 ) 38,449 Mortgage backed - commercial 18,914 376 (44 ) 19,246 Total Mortgage Backed 56,741 1,035 (81 ) 57,695 Other asset backed 20,694 150 (18 ) 20,826 Total Fixed Income Securities 165,016 2,883 (270 ) 167,629 Equities 6,147 259 (15 ) 6,391 Totals $ 171,163 $ 3,142 $ (285 ) $ 174,020 As of December 31, 2015 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Fixed Income Securities: U.S. Treasury and other U.S. government obligations $ 23,555 $ 12 $ (84 ) $ 23,483 States, municipalities and political subdivisions 21,974 232 (52 ) 22,154 Corporate Banking/financial services 21,963 117 (166 ) 21,914 Consumer goods 7,813 43 (121 ) 7,735 Capital goods 15,524 127 (556 ) 15,095 Energy 4,807 — (401 ) 4,406 Telecommunications/utilities 12,298 27 (450 ) 11,875 Health care 3,038 — (17 ) 3,021 Total Corporate 65,443 314 (1,711 ) 64,046 Mortgage backed - agency 34,874 112 (313 ) 34,673 Mortgage backed - commercial 19,961 158 (244 ) 19,875 Total Mortgage Backed 54,835 270 (557 ) 54,548 Other asset backed 19,648 14 (120 ) 19,542 Total Fixed Income Securities 185,455 842 (2,524 ) 183,773 Equities 4,147 139 (46 ) 4,240 Totals $ 189,602 $ 981 $ (2,570 ) $ 188,013 The following tables summarize the amortized cost and fair value of fixed income securities by contractual maturity ($ in '000s). As certain securities and debentures have the right to call or prepay obligations, the actual settlement dates may differ from contractual maturity. One year or less One to five years Five to ten years More than ten years Total contractual maturity Total mortgage and asset backed As of September 30, 2016 Total Amortized Cost $ 10,845 $ 48,632 $ 22,751 $ 5,353 $ 87,581 $ 77,435 $ 165,016 Fair Value 10,876 49,266 23,566 5,400 89,108 78,521 167,629 One year or less One to five years Five to ten years More than ten years Total contractual maturity Total mortgage and asset backed As of December 31, 2015 Total Amortized Cost $ 11,494 $ 55,371 $ 35,462 $ 8,645 $ 110,972 $ 74,483 $ 185,455 Fair Value 11,518 54,752 35,148 8,265 109,683 74,090 183,773 Management performs a quarterly analysis of Atlas’ investment holdings to determine if declines in fair value are other than temporary (equities may require more timely review in some cases). The analysis includes some or all of the following procedures as deemed appropriate by management: ◦ identifying all security holdings in unrealized loss positions that have existed for at least six months or other circumstances that management believes may impact the recoverability of the security; ◦ obtaining a valuation analysis from third party investment managers regarding these holdings based on their knowledge, experience and other market-based valuation techniques; ◦ reviewing the trading range of certain securities over the preceding calendar period; ◦ assessing whether declines in market value are other than temporary for debt security holdings based on credit ratings from third party security rating agencies; and ◦ determining the necessary provision for declines in market value that are considered other than temporary based on the analyses performed. The risks and uncertainties inherent in the assessment methodology utilized to determine declines in market value that are other than temporary include, but may not be limited to, the following: ◦ the opinion of professional investment managers could prove to be incorrect; ◦ the past trading patterns of individual securities may not reflect future valuation trends; ◦ the credit ratings assigned by independent credit rating agencies may prove to be incorrect due to unforeseen or unknown facts related to a company’s financial situation; and ◦ the debt service pattern of non-investment grade securities may not reflect future debt service capabilities and may not reflect a company’s unknown underlying financial problems. There were no other than temporary impairments recorded for the three and nine month periods ended September 30, 2016 and 2015 as a result of the above analysis performed by management. The aging of unrealized losses on the Company's investments in fixed income securities and equities is presented as follows ($ in '000s): Less Than 12 Months More Than 12 Months Total As of September 30, 2016 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed Income Securities: U.S. Treasury and other U.S. government obligations $ 1,879 $ (3 ) $ — $ — $ 1,879 $ (3 ) States, municipalities and political subdivisions 1,446 (4 ) — — 1,446 (4 ) Corporate Banking/financial services 1,323 (8 ) 434 — 1,757 (8 ) Consumer goods 515 (11 ) — — 515 (11 ) Capital goods 731 (34 ) 98 (9 ) 829 (43 ) Energy 253 (2 ) 795 (57 ) 1,048 (59 ) Telecommunications/utilities 694 (8 ) 1,007 (35 ) 1,701 (43 ) Health care — — — — — — Total Corporate 3,516 (63 ) 2,334 (101 ) 5,850 (164 ) Mortgage backed - agency 5,979 (28 ) 1,261 (9 ) 7,240 (37 ) Mortgage backed - commercial 3,455 (31 ) 1,613 (13 ) 5,068 (44 ) Total Mortgage Backed 9,434 (59 ) 2,874 (22 ) 12,308 (81 ) Other asset backed 5,272 (18 ) 261 — 5,533 (18 ) Total Fixed Income Securities 21,547 (147 ) 5,469 (123 ) 27,016 (270 ) Equities 985 (15 ) — — 985 (15 ) Totals $ 22,532 $ (162 ) $ 5,469 $ (123 ) $ 28,001 $ (285 ) Less Than 12 Months More Than 12 Months Total As of December 31, 2015 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed Income Securities: U.S. Treasury and other U.S. government obligations $ 9,712 $ (49 ) $ 3,256 $ (35 ) $ 12,968 $ (84 ) States, municipalities and political subdivisions 5,870 (46 ) 553 (6 ) 6,423 (52 ) Corporate Banking/financial services 12,216 (161 ) 595 (5 ) 12,811 (166 ) Consumer goods 6,044 (121 ) — — 6,044 (121 ) Capital goods 9,425 (428 ) 755 (128 ) 10,180 (556 ) Energy 3,862 (337 ) 544 (64 ) 4,406 (401 ) Telecommunications/utilities 8,811 (450 ) — — 8,811 (450 ) Health care 3,021 (17 ) — — 3,021 (17 ) Total Corporate 43,379 (1,514 ) 1,894 (197 ) 45,273 (1,711 ) Mortgage backed - agency 25,168 (255 ) 1,921 (58 ) 27,089 (313 ) Mortgage backed - commercial 10,022 (129 ) 3,445 (115 ) 13,467 (244 ) Total Mortgage Backed 35,190 (384 ) 5,366 (173 ) 40,556 (557 ) Other asset backed 16,203 (113 ) 1,084 (7 ) 17,287 (120 ) Total Fixed Income Securities 110,354 (2,106 ) 12,153 (418 ) 122,507 (2,524 ) Equities 1,062 (46 ) — — 1,062 (46 ) Totals $ 111,416 $ (2,152 ) $ 12,153 $ (418 ) $ 123,569 $ (2,570 ) As of September 30, 2016 , we held 86 and 1 individual fixed income and equity securities, respectively, that were in an unrealized loss position, of which 26 individual fixed income securities were in a continuous loss position for longer than 12 months. As of December 31, 2015 , we held 435 and 1 individual fixed income and equity securities, respectively, that were in an unrealized loss position, of which 35 individual fixed income securities were in a continuous loss position for longer than 12 months. We did not recognize the unrealized losses in earnings on these fixed income securities for the three and nine month periods ended September 30, 2016 or for the year ended December 31, 2015 , because we neither intend to sell the securities nor do we believe that it is more likely than not that we will be required to sell these securities before recovery of their amortized costs. The following table summarizes the components of net investment income for the three and nine month periods ended September 30, 2016 and 2015 ($ in '000s): Three Month Periods Ended Nine Month Periods Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 Total investment income Interest income $ 939 $ 933 $ 2,858 $ 2,427 Dividends — — — 42 Income from other investments 676 467 972 969 Investment expenses (212 ) (220 ) (662 ) (547 ) Net investment income $ 1,403 $ 1,180 $ 3,168 $ 2,891 The following table presents the gross realized gains and gross realized losses from sales of fixed income securities and equities for the three and nine month periods ended September 30, 2016 and 2015 ($ in '000s): Three Month Periods Ended Nine Month Periods Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 Fixed income securities: Gains on sales $ 633 $ 135 $ 1,139 $ 343 Losses on sales (3 ) (45 ) (115 ) (59 ) Equities: Gains on sales $ — $ 1 $ — $ 70 Losses on sales — — — (82 ) Total: Gains on sales $ 633 $ 136 $ 1,139 $ 413 Losses on sales (3 ) (45 ) (115 ) (141 ) The aggregate proceeds from sales of fixed income securities and equities included in the table above for the three and nine month periods ended September 30, 2016 are $19.4 million and $48.6 million , respectively, and $11.2 million and $19.2 million for the three and nine month periods ended September 30, 2015 , respectively. The following table summarizes the components of net investment realized gains (losses) for the three and nine month periods ended September 30, 2016 and 2015 ($ in '000s): Three Month Periods Ended Nine Month Periods Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 Fixed income securities $ 630 $ 90 $ 1,024 $ 284 Equities — 1 — (12 ) Net investment realized gains $ 630 $ 91 $ 1,024 $ 272 Other Investments: Atlas' other investments are comprised of collateral loans and various limited partnerships that invest in income-producing real estate, equities, or catastrophe bonds. Atlas' interests in these limited partnership investments are not deemed minor, and as a result, the Company uses the equity method of accounting. As of September 30, 2016 , the carrying values of these other investments were approximately $30.9 million versus approximately $22.9 million as of December 31, 2015 . The carrying values of the equity method limited partnerships were $23.6 million and $22.8 million as of September 30, 2016 and December 31, 2015 , respectively. The carrying value of these investments is Atlas' share of the net book value for each limited partnership, an amount that approximates fair value. Atlas receives payments on a routine basis that approximate the income earned on one of the limited partnerships that invest in income-producing real estate. The carrying values of the collateral loans were $7.3 million and $98,000 as of September 30, 2016 and December 31, 2015 , respectively. The Company recognizes an impairment loss for equity method limited partnerships when evidence demonstrates that the loss is other-than temporary. To determine if an other-than temporary impairment has occurred, the Company evaluates whether or not the investee could sustain a level of earnings that would justify the carrying amount of the investment. Collateral loans are considered impaired when it is probable that the Company will not collect the contractual principal and interest. Valuation allowances are established for impaired loans equal to the fair value of the collateral less costs to sell or the present value of the loan's expected future repayment cash flows discounted at the loan's original effective interest rate. Valuation allowances are adjusted for subsequent changes in the fair value of the collateral less costs to sell or the present value of the loan's expected future repayment cash flows. As of September 30, 2016 and as of December 31, 2015 , the Company had no valuation allowances established for impaired loans. Collateral pledged: As of September 30, 2016 and as of December 31, 2015 , bonds and term deposits with a fair value of $15.3 million and $15.8 million , respectively, were on deposit with state and provincial regulatory authorities. Also, from time to time, the Company pledges securities to and deposits cash with third parties to collateralize liabilities incurred under its policies of reinsurance assumed and other commitments made by the Company. As of September 30, 2016 and as of December 31, 2015 , the amounts of such pledged securities were $5.6 million and $3.6 million , respectively. Collateral pledging transactions are conducted under terms that are common and customary to standard collateral pledging and are subject to the Company’s standard risk management controls. These assets and investment income related thereto remain the property of the Company while pledged. Neither the state, provincial regulatory authorities nor any other third party has the right to re-pledge or sell said securities held on deposit.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Sep. 30, 2016
Financial and Credit Risk Management [Abstract]
Fair Value of Financial Instruments	FAIR VALUE OF FINANCIAL INSTRUMENTS U.S. GAAP requires certain assets and liabilities to be reported at fair value in the financial statements and provides a framework for establishing that fair value. Level 1 inputs are given the highest priority in the hierarchy while Level 3 inputs are given the lowest priority. Assets and liabilities carried at fair value are classified in one of the following three categories based on the nature of the inputs to the valuation technique used: Level 1 - Observable inputs that reflect unadjusted quoted prices for identical assets or liabilities in active markets as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2 - Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3 - Unobservable inputs that are not corroborated by market data. These inputs reflect management's best estimate of fair value using its own assumptions about the assumptions a market participant would use in pricing the asset or liability. Assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. Atlas' assessment of the significance of a particular input to the fair value measurement requires judgment, and may affect the placement of the asset or liability within the fair value hierarchy levels. The following is a summary of significant valuation techniques for assets measured at fair value on a recurring basis: Level 1 Equities: Comprised of publicly-traded common stocks. Valuation is based on unadjusted quoted prices for identical assets in active markets that Atlas can access. Fixed Income: Comprised of certain U.S. Treasury fixed income securities. Valuation is based on unadjusted quoted prices for identical assets in active markets that Atlas can access. Level 2 States, Municipalities and Political Subdivisions: Comprised of U.S. States, Territories and Possessions, U.S. Political Subdivisions of States, Territories and Possessions, U.S. Special Revenue and Special Assessment Obligations. The primary inputs to the valuation include quoted prices for identical assets in inactive markets or similar assets in active or inactive markets, contractual cash flows, benchmark yields and credit spreads. Corporate Bonds: Comprised of investment-grade fixed income securities. The primary inputs to the valuation include quoted prices for identical assets in inactive markets or similar assets in active or inactive markets, contractual cash flows, benchmark yields and credit spreads. Mortgage-backed and Other asset-backed: Comprised of securities that are collateralized by mortgage obligations and other assets. The primary inputs to the valuation include quoted prices for identical assets in inactive markets or similar assets in active or inactive markets, contractual cash flows, benchmark yields, collateral performance and credit spreads. The following table summarizes Atlas' investments at fair value as of September 30, 2016 and as of December 31, 2015 ($ in '000s): As of September 30, 2016 Level 1 Level 2 Level 3 Total Fixed Income Securities: U.S. Treasury and other U.S. government obligations $ 23,129 $ — $ — $ 23,129 States, municipalities and political subdivisions — 11,613 — 11,613 Corporate Banking/financial services — 22,572 — 22,572 Consumer goods — 8,856 — 8,856 Capital goods — 8,815 — 8,815 Energy — 4,023 — 4,023 Telecommunications/utilities — 7,693 — 7,693 Health care — 2,407 — 2,407 Total Corporate — 54,366 — 54,366 Mortgage backed - agency — 38,449 — 38,449 Mortgage backed - commercial — 19,246 — 19,246 Total Mortgage Backed — 57,695 — 57,695 Other asset backed — 20,826 — 20,826 Total Fixed Income Securities 23,129 144,500 — 167,629 Equities 6,391 — — 6,391 Totals $ 29,520 $ 144,500 $ — $ 174,020 As of December 31, 2015 Level 1 Level 2 Level 3 Total Fixed Income Securities: U.S. Treasury and other U.S. government obligations $ 23,483 $ — $ — $ 23,483 States, municipalities and political subdivisions — 22,154 — 22,154 Corporate Banking/financial services — 21,914 — 21,914 Consumer goods — 7,735 — 7,735 Capital goods — 15,095 — 15,095 Energy — 4,406 — 4,406 Telecommunications/utilities — 11,875 — 11,875 Health care — 3,021 — 3,021 Total Corporate — 64,046 — 64,046 Mortgage backed - agency — 34,673 — 34,673 Mortgage backed - commercial — 19,875 — 19,875 Total Mortgage Backed — 54,548 — 54,548 Other asset backed — 19,542 — 19,542 Total Fixed Income Securities 23,483 160,290 — 183,773 Equities 4,240 — — 4,240 Totals $ 27,723 $ 160,290 $ — $ 188,013 Atlas primarily uses the services of external securities pricing vendors to obtain these values. Atlas then reviews these valuations to ensure that the values are accurately recorded and that the data inputs and valuation techniques utilized are appropriate, consistently applied, and that the assumptions are reasonable and consistent with the objective of determining fair value. Though Atlas believes the valuation methods used in determining fair value are appropriate, different methodologies or assumptions could result in a different fair value as of September 30, 2016 . Management does not believe that reasonable changes to the inputs to its valuation methodology would result in a significantly higher or lower fair value measurement. There were no transfers in or out of Level 2 or Level 3 during the three and nine month periods ended September 30, 2016 and 2015 .

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES Atlas' effective tax rate was 27.6% and 31.8% for the three and nine month periods ended September 30, 2016 , respectively, and 33.9% and 37.0% for the three and nine month periods ended September 30, 2015 , respectively. The below table reconciles the U.S. statutory marginal income tax rate to the effective tax rate ($ in '000s): Three Month Periods Ended Nine Month Periods Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 Amount % Amount % Amount % Amount % Provision for taxes at U.S. statutory marginal income tax rate $ 3,140 35.0 % $ 2,071 34.0 % $ 8,306 35.0 % $ 5,447 34.0 % Nondeductible expenses 6 0.1 % 65 1.1 % 15 0.1 % 111 0.7 % Tax-exempt income (9 ) (0.1 )% — — % (33 ) (0.1 )% — — % State tax (net of federal benefit) 2 — % (40 ) (0.7 )% 41 0.2 % 105 0.7 % Nondeductible acquisition accounting adjustment (663 ) (7.4 )% — — % (804 ) (3.4 )% 319 2.0 % Other — — % (28 ) (0.5 )% — — % (59 ) (0.4 )% Provision for income taxes for continuing operations $ 2,476 27.6 % $ 2,068 33.9 % $ 7,525 31.8 % $ 5,923 37.0 % Income tax expense consists of the following for the three and nine month periods ended September 30, 2016 and 2015 ($ in '000s): Three Month Periods Ended Nine Month Periods Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 Current tax expense $ 2,613 $ 2,616 $ 6,302 $ 6,306 Deferred tax (benefit) expense (137 ) (548 ) 1,223 (383 ) Total $ 2,476 $ 2,068 $ 7,525 $ 5,923 Upon the transaction forming Atlas on December 31, 2010, a yearly limitation as required by U.S. Internal Revenue Code of 1986 (as amended, "IRC") Section 382 that applies to changes in ownership on the future utilization of Atlas’ net operating loss carryforwards was calculated. The Insurance Subsidiaries’ prior parent retained those tax assets previously attributed to the Insurance Subsidiaries, which could not be utilized by Atlas as a result of this limitation. As a result, Atlas’ ability to recognize future tax benefits associated with a portion of its deferred tax assets generated during prior years has been permanently limited to the amount determined under IRC Section 382. The result is a maximum expected net deferred tax asset that Atlas has available after the merger, which is believed more likely than not to be utilized in the future, after consideration of the valuation allowance. On July 22, 2013, as a result of shareholder activity, a "triggering event" as determined under IRC Section 382 occurred. As a result, under IRC Section 382, the use of the Company's net operating loss and other carryforwards will be limited as a result of this "ownership change” for tax purposes, which is defined as a cumulative change of more than 50% during any three-year period by shareholders owning 5% or greater portions of the Company's shares. Due to this triggering event, the Company estimates that it will retain total tax effected federal net operating loss carryforwards of approximately $13.8 million as of September 30, 2016 . The components of net deferred income tax assets and liabilities as of September 30, 2016 and December 31, 2015 are as follows ($ in '000s): September 30, 2016 December 31, 2015 Gross deferred tax assets: Losses carried forward $ 13,751 $ 12,656 Unpaid claims and unearned premiums 8,513 8,122 Tax credits 662 662 Investments — 36 Commissions 1,326 1,306 Other 1,660 1,457 Total gross deferred tax assets 25,912 24,239 Gross deferred tax liabilities: Deferred policy acquisition costs 4,447 3,582 Investments 1,363 — Fixed assets 401 401 Intangible assets 1,363 1,465 Other 1,730 1,625 Total gross deferred tax liabilities 9,304 7,073 Net deferred tax assets $ 16,608 $ 17,166 Amounts and expiration dates of the operating loss carryforwards as of September 30, 2016 are as follows ($ in '000s): Year of Occurrence Year of Expiration Amount 2001 2021 $ 4,019 2002 2022 4,317 2006 2026 7,825 2007 2027 5,131 2008 2028 1,949 2009 2029 1,949 2010 2030 1,949 2011 2031 2,914 2012 2032 9,236 Total $ 39,289 Atlas has not established a valuation allowance for its gross future deferred tax assets as of September 30, 2016 or as of December 31, 2015 . Based on Atlas’ expectations of future taxable income, its ability to change its investment strategy, as well as reversing gross future tax liabilities, management believes it is more likely than not that Atlas will fully realize the net future tax assets. Atlas accounts for uncertain tax positions in accordance with the income taxes accounting guidance. Atlas has analyzed filing positions in the federal and state jurisdiction where it is required to file tax returns, as well as the open tax years in these jurisdictions. Atlas believes that its federal and state income tax filing positions and deductions will be sustained on audit and does not anticipate any adjustments that will result in a material change to its financial position. Therefore, no reserves for uncertain federal and state income tax positions have been recorded. Atlas would recognize interest and penalties related to unrecognized tax benefits as a component of the provision for federal income taxes. Atlas did not incur any federal income tax related interest income, interest expense or penalties for the three and nine month periods ended September 30, 2016 and 2015 . Tax years 2012 through 2016 are subject to examination by the Internal Revenue Service ("IRS"). The IRS completed its audit of tax year 2012 during the three month period ended March 31, 2016. No changes to tax year 2012 were made to our reported tax.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES On May 22, 2012, Atlas closed the sale and leaseback of its headquarters building to 150 Northwest Point, LLC, a Delaware limited liability company. Atlas recognized a gain on the sale of this property of $213,000 , which will be deferred and recognized over the five year lease term, which ends in May 2017. Atlas recognized $11,000 as an offset to rent expense for each of the three month periods ended September 30, 2016 and 2015 . Total rental expense recognized on the headquarters building was $202,000 and $178,000 for the three month periods ended September 30, 2016 and 2015 , respectively. Atlas recognized $32,000 as an offset to rent expense for each of the nine month periods ended September 30, 2016 and 2015 . Total rental expense recognized on the headquarters building was $560,000 and $533,000 for the nine month periods ended September 30, 2016 and 2015 , respectively. As of September 30, 2016 , Atlas has the following future minimum rentals, related principally to office space, required under operating leases ($ in '000s): Year 2016 2017 2018 2019 2020 2021 & Beyond Total Amount $ 445 $ 1,283 $ 962 $ 961 $ 955 $ 1,057 $ 5,663 The Company has entered into subscription agreements to commit up to $8.5 million of capital to allow for participation by the Company in limited liability investments, which invest in income-producing real estate, small business loans and equity securities. As of September 30, 2016 , the unfunded commitment was $3.5 million . In the ordinary course of its business, Atlas is involved in legal proceedings, including lawsuits, regulatory examinations and inquiries. Based on currently available information, the Company does not believe that it is reasonably possible that any of its pending legal proceedings will have a material effect on the Company's Consolidated Financial Statements. Atlas is exposed to credit risk on balances receivable from policyholders, agents and reinsurers. Credit exposure to any one individual policyholder is not material. The Company's policies, however, are distributed by agents who may manage cash collection on its behalf pursuant to the terms of their agency agreement. Atlas has procedures to monitor and minimize its exposure to delinquent agent balances, including, but not limited to, reviewing account current statements, processing policy cancellations for non-payment and other collection efforts deemed appropriate. Atlas also has procedures to evaluate the financial condition of its reinsurers and monitors concentrations of credit risk arising from similar geographic regions, activities, or economic characteristics of the reinsurers to minimize its exposure to significant losses from reinsurers’ insolvency. Virtually all states require insurers licensed to do business therein to bear a portion of contingent and incurred claim handling expenses and the unfunded amount of “covered” claim and unearned premium obligations of impaired or insolvent insurance companies, either up to the policy's limit, the applicable guaranty fund covered claim obligation cap, or 100% of statutorily defined workers' compensation benefits, subject to applicable deductibles. These obligations are funded by assessments, made on a retrospective, prospective or pre-funded basis, which are levied by guaranty associations within the state, up to prescribed limits (typically 2% of “net direct written premium”), on all member insurers in the state on the basis of the proportionate share of the premiums written by member insurers in certain covered lines of business in which the impaired, insolvent or failed insurer was engaged. In addition, as a condition to the ability to conduct business in certain states (and within the jurisdiction of some local governments), insurance companies are subject to or required to participate in various premium or loss based insurance-related assessments, including non-voluntary assigned risk pools, underwriting associations, workers' compensation second-injury funds, reinsurance funds and other state insurance facilities. Atlas' proportionate share of these various premium or loss based insurance-related assessments, including non-voluntary assigned risk pools, underwriting associations, workers' compensation second-injury funds, reinsurance funds and other state insurance facilities is not material.

Internal Use Software and Offic

Internal Use Software and Office Equipment	9 Months Ended
	Sep. 30, 2016
Software and Office Equipment [Abstract]
Internal Use Software and Office Equipment	INTERNAL USE SOFTWARE AND OFFICE EQUIPMENT Atlas held the following internal use software and office equipment as of September 30, 2016 and as of December 31, 2015 (excluding assets held for sale) ($ in '000s): September 30, 2016 December 31, 2015 Leasehold improvements $ 520 $ 507 Internal use software 8,078 7,611 Computer equipment 2,470 2,225 Furniture and other office equipment 619 593 Total 11,687 10,936 Accumulated depreciation (9,094 ) (8,347 ) Balance, end of period $ 2,593 $ 2,589 Depreciation expense and amortization was $267 ,000 and $290 ,000 for the three month periods ended September 30, 2016 and 2015 , respectively. Depreciation expense and amortization was $747 ,000 and $684 ,000 for the nine month periods ended September 30, 2016 and 2015 , respectively. For the year ended December 31, 2015 , depreciation expense and amortization was $966 ,000. Effective July 1, 2015, the Company implemented a new policy management software and began amortizing the cost of the software. Total capitalized cost of the software was approximately $2.1 million . Amortization expense for the new software for the three and nine month periods ended September 30, 2016 was $113 ,000 and $309 ,000, respectively. Amortization expense for the policy management software for each of the three and nine month periods ended September 30, 2015 was $92 ,000. Amortization expense for the year ended December 31, 2015 was $186 ,000.

Reinsurance Ceded

Reinsurance Ceded	9 Months Ended
	Sep. 30, 2016
Underwriting Policy and Reinsurance Ceded [Abstract]
Reinsurance Ceded	REINSURANCE CEDED As is customary in the insurance industry, Atlas reinsures portions of certain insurance policies it writes, thereby providing a greater diversification of risk and minimizing exposure on larger risks. Atlas remains contingently at risk with respect to any reinsurance ceded and would incur an additional loss if an assuming company were unable to meet its obligation under the reinsurance treaty. Atlas monitors the financial condition of its reinsurers to minimize its exposure to significant losses from reinsurer insolvencies. Letters of credit are maintained for any unauthorized reinsurer to cover ceded unearned premium, ceded loss reserve balances and ceded paid losses. These policies mitigate the risk of credit quality or dispute from becoming a danger to financial strength. To date, the Company has not experienced any material difficulties in collecting reinsurance recoverables. Gross premiums written and ceded premiums, losses and commissions as of and for the three and nine month periods ended September 30, 2016 and 2015 are as follows ($ in '000s): Three Month Periods Ended Nine Month Periods Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 Direct premiums written $ 60,721 $ 65,185 $ 170,101 $ 156,506 Assumed premiums written 12 130 3,010 357 Ceded premiums written (8,535 ) (13,345 ) (35,585 ) (27,962 ) Net premiums written $ 52,198 $ 51,970 $ 137,526 $ 128,901 Direct premiums earned $ 54,634 $ 50,700 $ 161,295 $ 130,299 Assumed premiums earned 728 129 2,210 410 Ceded premiums earned (12,111 ) (9,163 ) (36,699 ) (20,572 ) Net premiums earned $ 43,251 $ 41,666 $ 126,806 $ 110,137 Ceded losses and loss adjustment expenses $ 4,321 $ 4,859 $ 13,443 $ 8,691 Ceding commissions 3,052 2,368 9,284 4,888

Unpaid Claims

Unpaid Claims	9 Months Ended
	Sep. 30, 2016
Unpaid Claims [Abstract]
Unpaid Claims	UNPAID CLAIMS Claims liabilities - The changes in the provision for unpaid claims, net of amounts recoverable from reinsurers, for the three and nine month periods ended September 30, 2016 and 2015 were as follows ($ in '000s): Three Month Periods Ended Nine Month Periods Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 Unpaid claims, beginning of period $ 112,457 $ 126,458 $ 127,011 $ 102,430 Less: reinsurance recoverable 25,691 26,844 29,399 18,421 Net unpaid claims, beginning of period 86,766 99,614 97,612 84,009 Net reserves acquired — — — 19,396 Change in retroactive reinsurance ceded 417 937 691 1,824 Incurred related to: Current year 25,176 25,632 74,326 66,371 Prior years (15 ) (644 ) 349 (1,922 ) 25,161 24,988 74,675 64,449 Paid related to: Current year 12,099 9,373 25,839 19,830 Prior years 22,338 15,980 69,232 49,662 34,437 25,353 95,071 69,492 Net unpaid claims, end of period 77,907 100,186 77,907 100,186 Add: reinsurance recoverable 22,412 23,554 22,412 23,554 Unpaid claims, end of period $ 100,319 $ 123,740 $ 100,319 $ 123,740 The process of establishing the estimated provision for unpaid claims is complex and imprecise, as it relies on the judgment and opinions of a large number of individuals, on historical precedent and trends, on prevailing legal, economic, social and regulatory trends and on expectations as to future developments. The process of determining the provision necessarily involves risks that the actual results will deviate, perhaps substantially, from the best estimates made. The establishment of reserves is an inherently uncertain process involving estimates; and current provisions may not be sufficient. Adjustments to reserves, both positive and negative, are reflected in the statement of income and comprehensive income as estimates are updated. The decrease in the estimated liability for claims incurred in prior reporting periods and related claims settlement costs ("favorable development") for the three month period ended September 30, 2016 primarily resulted from Atlas' participation in non-voluntary assigned risk pools offset by an increase ("unfavorable development") on the run-off surety program. Assigned risk pools are established by state governments to cover high-risk insureds who cannot purchase insurance through conventional means. For the three month period ended September 30, 2015 , the favorable development was related to a reserve study on the run-off workers' compensation program and a recovery on a surety claim from a prior accident year. The unfavorable development for the nine month period ended September 30, 2016 primarily resulted from Atlas' participation in non-voluntary assigned risk pools. For the nine month period ended September 30, 2015 , the favorable development was primarily due to a redundancy in Gateway's commercial auto and other run-off programs' reserves offset by Atlas' participation in non-voluntary assigned risk pools.

Share Based Compensation

Share Based Compensation	9 Months Ended
	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share Based Compensation	SHARE BASED COMPENSATION On January 6, 2011, Atlas adopted a stock option plan (the “Stock Option Plan”) in order to advance the interests of Atlas by providing incentives to eligible persons defined in the plan. In the second quarter of 2013, a new equity incentive plan (the “Equity Incentive Plan”) was approved by the Company's common shareholders at the Annual General Meeting, and Atlas ceased to grant new stock options under the preceding Stock Option Plan. The Equity Incentive Plan is a securities based compensation plan, pursuant to which Atlas may issue restricted stock grants for ordinary voting common shares, restricted units, stock grants for ordinary voting common shares, stock options and other forms of equity incentives to eligible persons as part of their compensation. The Equity Incentive Plan is considered an amendment and restatement of the Stock Option Plan, although outstanding stock options issued pursuant to the Stock Option Plan will continue to be governed by the terms of the Stock Option Plan. Stock options - Stock option activity for the nine month periods ended September 30, 2016 and 2015 follows (prices in Canadian dollars designated with "C$" and United States dollars designated with "US$" ): Nine Month Periods Ended September 30, 2016 September 30, 2015 C$ Denominated: Number of Shares Average Exercise Price Number of Shares Average Exercise Price Outstanding, beginning of period 187,728 C$6.22 224,623 C$6.05 Granted — — — — Exercised — — — — Outstanding, end of period 187,728 C$6.22 224,623 C$6.05 Nine Month Periods Ended September 30, 2016 September 30, 2015 US$ Denominated: Number of Shares Average Exercise Price Number of Shares Average Exercise Price Outstanding, beginning of period 375,000 US$17.01 175,000 US$13.26 Granted — — 200,000 US$20.29 Exercised — — — — Outstanding, end of period 375,000 US$17.01 375,000 US$17.01 There are 304,395 stock options that are exercisable as of September 30, 2016 . The stock option grants outstanding have a weighted average remaining life of 7.07 years and have an intrinsic value of $2.5 million as of September 30, 2016 . On March 12, 2015 , the Board of Directors of Atlas granted equity awards of (i) 200,000 restricted voting common shares of the Company and (ii) 200,000 options to acquire ordinary voting common shares to the executive officers of the Company as part of the Company’s annual compensation process. The awards were made under the Company’s Equity Incentive Plan. The awards vest in five equal annual installments of 20% , provided that an installment shall not vest unless an annual performance target based on specific book value growth rates linked to return on equity goals is met. In the event the performance target is not met in any year, the 20% installment for such year shall not vest, but such non-vested installment shall carry forward and can become vested in future years (up to the fifth year from the date of grant), subject to achievement in a future year of the applicable performance target for such year. The Monte-Carlo simulation model was used, for both the options and restricted voting common share grants, to estimate the fair value of compensation expense as a result of the performance based component of these grants. Utilizing the Monte-Carlo simulation model, the fair values were $1.5 million and $1.9 million for the options and restricted voting common share grants, respectively. This expense will be amortized over the anticipated vesting period. Restricted shares - The activity for the restricted voting common shares and restricted share units for the nine month periods ended September 30, 2016 and 2015 are as follows: Nine Month Periods Ended September 30, 2016 September 30, 2015 Number of Shares Weighted Average Fair Value at Grant Date Number of Shares Weighted Average Fair Value at Grant Date Non-vested, beginning of period 348,155 $ 15.53 185,190 $ 12.20 Granted — — 200,000 17.99 Vested (37,035 ) 12.20 (37,035 ) 12.20 Non-vested, end of period 311,120 $ 15.92 348,155 $ 15.53 In accordance with ASC 718 (Stock-Based Compensation), Atlas has recognized share-based compensation expense on a straight-line basis over the requisite service period of the last separately vesting portion of the award. Share-based compensation expense is a component of other underwriting expenses on the income statement. Atlas recognized $388,000 and $1.2 million in share-based compensation expense, including income tax expense, for the three and nine month periods ended September 30, 2016 , respectively. For the three and nine month periods ended September 30, 2015 , we incurred $423,000 and $1.2 million , respectively, of share-based compensation expense, including income tax expense. Total unearned share-based compensation expense was $1.2 million related to all stock option grants and $2.4 million related to restricted voting common shares and restricted share units as of September 30, 2016 . This unearned share-based compensation expense will be amortized over the next 41 months.

Other Employee Benefit Plans

Other Employee Benefit Plans	9 Months Ended
	Sep. 30, 2016
Other Employee Benefit Plans [Abstract]
Other Employee Benefit Plans	OTHER EMPLOYEE BENEFIT PLANS Defined Contribution Plan - Atlas has a defined contribution 401(k) plan covering all qualified employees of Atlas and its subsidiaries. Contributions to this plan are limited based on IRS guidelines. Atlas matches 100% of the employee contribution up to 2.5% of annual earnings, plus 50% of additional contributions up to 2.5% of annual earnings, for a total maximum expense of 3.75% of annual earnings per participant. Atlas' matching contributions are discretionary. Employees are 100% vested in their own contributions and vest in Atlas contributions based on years of service equally over 5 years with 100% vested after 5 years . Company contributions were $111,000 and $74,000 for the three month periods ended September 30, 2016 and 2015 , respectively. Company contributions were $328,000 and $225,000 for the nine month periods ended September 30, 2016 and 2015 , respectively. Employee Stock Purchase Plan - The Atlas Employee Stock Purchase Plan (the “ESPP”) encourages employee interest in the operation, growth and development of Atlas and provides an additional investment opportunity to employees. Full time and permanent part time employees working more than 30 hours per week were allowed to invest up to 7.5% of adjusted salary in Atlas ordinary voting common shares. Atlas matches 100% of the employee contribution up to 2.5% of annual earnings, plus 50% of additional contributions up to 5% of annual earnings, for a total maximum expense of 5% of annual earnings per participant. Atlas also pays all administrative costs related to this plan. Atlas' costs incurred related to the matching portion of the ESPP were $56,000 and $36,000 for the three month periods ended September 30, 2016 and 2015 , respectively, and $152,000 and $109,000 for the nine month periods ended September 30, 2016 and 2015 , respectively. Share purchases pursuant to this plan are made in the open market.

Share Capital

Share Capital	9 Months Ended
	Sep. 30, 2016
Share Capital [Abstract]
Share Capital	SHARE CAPITAL The share capital is as follows: September 30, 2016 December 31, 2015 Shares Authorized Shares Issued and Outstanding Amount (in '000s) Shares Issued and Outstanding Amount (in '000s) Preferred shares 100,000,000 4,000,000 $ 4,000 6,940,500 $ 6,941 Ordinary voting common shares 266,666,667 11,895,104 $ 36 11,883,025 $ 36 Restricted voting common shares 33,333,334 128,191 — 132,863 — Total common shares 300,000,001 12,023,295 $ 36 12,015,888 $ 36 All of the issued and outstanding restricted voting common shares are beneficially owned or controlled by Kingsway Financial Services, Inc. (including its subsidiaries and affiliated companies, "Kingsway"). The restricted voting common shares are entitled to vote at all meetings of shareholders, except at meetings of holders of a specific class that are entitled to vote separately as a class. The restricted voting common shares as a class shall not carry more than 30% of the aggregate votes eligible to be voted at a general meeting of common shareholders. The restricted voting common shares will convert to ordinary voting common shares in the event that these Kingsway-owned shares are sold to non-affiliates of Kingsway. There were 22,224 and 29,631 non-vested restricted stock units ("RSUs") as of September 30, 2016 and December 31, 2015 , respectively. These RSUs are participative and are included in the computations of earnings per share and book value per share for these periods. During the nine month period ended September 30, 2016 , the Company issued 7,407 ordinary voting common shares as a result of the vesting of RSUs. The Company issued 7,407 ordinary voting common shares as a result of the vesting of RSUs and 200,000 non-vested restricted voting common shares during the nine month period ended September 30, 2015 to a director and the officers, respectively. These shares were granted and issued under the Company's Equity Incentive Plan. During the first quarter of 2015, the Company issued 4,000,000 preferred shares as a portion of the consideration related to the Anchor acquisition and an additional 940,500 preferred shares pursuant to the Gateway stock purchase agreement. During the first quarter of 2016, the Company retired 401,940 preferred shares pursuant to the Gateway stock purchase agreement. During the third quarter of 2016, the Company redeemed all 2,538,560 of the remaining preferred shares issued to the former owner of Gateway. At September 30, 2016 , there were 4,000,000 preferred shares outstanding and all are beneficially owned or controlled by the former owner of Anchor. The Gateway preferred shares redeemed and retired during 2016 and the preferred shares issued during the first quarter of 2015 have been recorded as a recovery of acquisition expense and additional acquisition expense, respectively, and not as an adjustment to goodwill, because the fair value of the contingent consideration was determined to be zero at the date of the Gateway acquisition. In accordance with U.S. GAAP, such adjustments are reflected in the income statement in the period that the contingency is re-estimated. The estimate of the Anchor acquisition contingency could change in the future until all remaining claims are settled. Preferred shareholders are entitled to dividends on a cumulative basis, whether or not declared by the Board of Directors, at the rate of $0.045 per share per year ( 4.5% ) and may be paid in cash or in additional preferred shares at the option of Atlas. In liquidation, dissolution or winding-up of Atlas, preferred shareholders receive the greater of $1.00 per share plus all declared and unpaid dividends or the amount they would receive in liquidation if the preferred shares had been converted to restricted voting common shares or ordinary voting common shares immediately prior to liquidation. The preferred shares are redeemable at the option of Atlas at a price of $1.00 per share plus accrued and unpaid dividends, subject to certain conditions, prior to the conversion date. Preferred shareholders are not entitled to vote. Preferred shares are convertible into ordinary voting common shares at the option of the former owner Anchor at any date after the fifth year of issuance at the rate of 0.05 ordinary voting common shares for each preferred share. The conversion rate is subject to change if the number of ordinary voting common shares or restricted voting common shares changes by way of an anti-dilution event. The former owners of Gateway and Anchor earned $94,000 and $140,000 , respectively, in dividends on the preferred shares during the nine month period ended September 30, 2016 . On September 30, 2016, Atlas paid $409,000 in dividends earned on the preferred shares to the former owner of Gateway, the cumulative amount to which they were entitled through September 15, 2016, leaving no accrued and unpaid dividends owed to the former owner of Gateway. Through September 30, 2016 , Atlas has accrued $286 ,000 in dividends on the preferred shares for the former owner of Anchor, which remain unpaid.

Deferred Policy Acquisition Cos

Deferred Policy Acquisition Costs	9 Months Ended
	Sep. 30, 2016
Deferred Policy Acquisition Costs [Abstract]
Deferred Policy Acquisition Costs	DEFERRED POLICY ACQUISITION COSTS Deferred policy acquisition costs for the nine month periods ended September 30, 2016 and 2015 consisted of the following ($ in '000s): Nine Month Periods Ended September 30, 2016 September 30, 2015 Balance, beginning of period $ 10,235 $ 8,166 Acquisition costs deferred 15,506 16,517 Amortization charged to income 13,036 13,983 Balance, end of period $ 12,705 $ 10,700

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2016
Related Party Transactions [Abstract]
Related Party Transactions	RELATED PARTY TRANSACTIONS During the periods presented, a small percentage of the Company’s investment portfolio was allocated to investment vehicles, primarily focused on income generating real estate, that are considered related-party transactions. In these cases, one or more of the Company’s directors may be deemed to control unrelated entities that may invest in these vehicles and may also manage these vehicles.

Note Payable

Note Payable	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Note Payable	NOTE PAYABLE On March 9, 2015, American Insurance Acquisition, Inc. ("American Acquisition"), a wholly-owned direct subsidiary of Atlas Financial Holdings, Inc., and parent of the ASI Pool Subsidiaries (defined below), entered into a loan and security agreement (“Loan Agreement”) for a $35.0 million loan facility with Fifth Third Bank. On May 7, 2016, American Acquisition entered into a Modification of Loan Documents with Fifth Third Bank to amend its Loan Agreement. The Loan Agreement, as modified, includes a $30.0 million line of credit ("Draw Amount"), which can be drawn in increments at any time until December 31, 2016. The $30.0 million line of credit has a five year term and bears interest at one-month LIBOR plus 4.5% , effectively 5.03% at September 30, 2016 . The Loan Agreement also includes a $5.0 million revolving line of credit ("Revolver") that bears interest at one month LIBOR plus 2.75% , effectively 3.28% at September 30, 2016 . The Loan Agreement also provides for the issuance of letters of credit in an amount up to $2.0 million outstanding at any time. In addition, there is a non-utilization fee for each of the $30.0 million line of credit and $5.0 million revolving line of credit equal to 0.50% per annum of an amount equal to $30.0 million and $5.0 million , respectively, less the daily average of the aggregate principal amount outstanding under such credit lines (plus, in the case of the $30.0 million line of credit, the aggregate amount of the letter of credit obligations outstanding). The Loan Agreement requires American Acquisition to comply with customary affirmative and negative covenants, including those governing indebtedness, liens, investments, sales of assets, issuance of securities, and distributions. The Loan Agreement also requires American Acquisition to make mandatory prepayments under certain conditions and to comply with certain financial covenants, including the ASI Pool Subsidiaries (defined below) maintaining a combined statutory net worth in an amount not less than $60.0 million (subject to adjustment) and maintaining a minimum funded debt to Earnings Before Interest, Taxes, Depreciation and Amortization ratio. The Loan Agreement is secured by substantially all of the property of American Acquisition, including all of the outstanding shares of American Country, American Service and Gateway, which are wholly-owned direct subsidiaries of American Acquisition (the “ASI Pool Subsidiaries”). As of September 30, 2016 , American Acquisition was in compliance with the covenants of the Loan Agreement. As of September 30, 2016 , $2.4 million in funds were accessed from the Revolver and used to support Anchor's operations, of which $500,000 was accessed during 2016 while $100,000 was repaid during 2016. $17.0 million in funds were accessed against the Draw Amount as of September 30, 2016 , of which $1.5 million was accessed during the third quarter of 2016, and a portion was used to repurchase preferred shares from the former owner of Gateway. $15.5 million of the Draw Amount was accessed in 2015 and contributed to the ASI Pool Subsidiaries in exchange for surplus notes that carry a variable interest rate of prime plus 2% with a maturity date of April 30, 2020. No letters of credit were issued under the terms of this Loan Agreement as of September 30, 2016 . As of September 30, 2016 , the unused funds for the Revolver and the Draw Amount were $2.6 million and $13.0 million , respectively. For the three month period ended September 30, 2016 , American Acquisition incurred interest expense, including amortized loan costs, of $257,000 in connection with the Loan Agreement. For the three month period ended September 30, 2015 , interest expense, including amortized loan costs, was $266,000 . For the nine month period ended September 30, 2016 , American Acquisition incurred interest expense, including amortized loan costs, of $756,000 in connection with the Loan Agreement. For the nine month period ended September 30, 2015 , interest expense, including amortized loan costs, was $447,000 . As of September 30, 2016 , unamortized bank fees associated with the Loan Agreement were $230 ,000. These bank fees will be amortized over the next 41 months. Note payable outstanding as of September 30, 2016 and as of December 31, 2015 ($ in '000s): September 30, 2016 December 31, 2015 Revolver $ 2,400 $ 2,000 Draw Amount 17,000 15,500 Total outstanding borrowings 19,400 17,500 Unamortized issuance costs (230 ) (281 ) Total note payable $ 19,170 $ 17,219

Statutory Information

Statutory Information	9 Months Ended
	Sep. 30, 2016
Statutory Information [Abstract]
Statutory Information	STATUTORY INFORMATION As a holding company, Atlas could derive cash from its Insurance Subsidiaries generally in the form of dividends to meet its obligations, which will primarily consist of operating expense payments and debt payments. Atlas’ Insurance Subsidiaries fund their obligations primarily through premium and investment income and maturities in the securities portfolio. The Insurance Subsidiaries require regulatory approval for the return of capital and, in certain circumstances, prior to the payment of dividends. In the event that dividends available to the holding company are inadequate to cover its operating expenses and debt payments, the holding company would need to raise capital, sell assets or incur future debt. The Insurance Subsidiaries must each maintain a minimum statutory capital and surplus of $1.5 million , $2.4 million and $3.5 million under the provisions of the Illinois Insurance Code, the Missouri Insurance Code and the New York Insurance Code, respectively. Dividends may only be paid from statutory unassigned surplus, and payments may not be made if such surplus is less than a stipulated amount. The dividend restriction is the greater of statutory net income or 10% of total statutory capital and surplus. At September 30, 2016 , our Insurance Subsidiaries had a combined statutory surplus of $133.3 million and had combined net written premiums and combined statutory net income for the nine month period ended September 30, 2016 of $137.5 million and $13.1 million , respectively. At December 31, 2015 , our Insurance Subsidiaries had a combined statutory surplus of $118.5 million and had combined net written premiums and combined statutory net income for the twelve months ended December 31, 2015 of $177.8 million and $12.7 million , respectively. Atlas did not declare or pay any dividends to its common shareholders during the nine month period ended September 30, 2016 or during the year ended December 31, 2015 .

Change in Accounting Principle

Change in Accounting Principle	9 Months Ended
	Sep. 30, 2016
Changes in Accounting Principle [Abstract]
Change in Accounting Principle	CHANGE IN ACCOUNTING PRINCIPLE In April 2015, the FASB issued ASU 2015-03, Interest - Imputation of Interest (Topic 835-30): Simplifying the Presentation of Debt Issuance Costs . The Company adopted this new disclosure during the first quarter of 2016 and applied its provisions retrospectively. Under the new guidance, unamortized debt issuance costs are to be presented in the balance sheet as a direct deduction from the carrying amount of the debt liability. The adoption of this new disclosure reduced other assets and notes payable by $281 ,000. The following line items presented in the Consolidated Statements of Financial Position as of December 31, 2015 were affected by the adoption of the new disclosure: (in '000s) As Originally Reported As Adjusted Effect of Change Impact on Assets as of December 31, 2015: Other assets 1 $ 6,975 $ 6,694 $ (281 ) Total Assets 411,573 411,292 (281 ) Impact on Liabilities and Shareholders' Equity at December 31, 2015: Notes payable 17,500 17,219 (281 ) Total Liabilities 281,951 281,670 (281 ) Total Liabilities and Shareholders' Equity 411,573 411,292 (281 ) 1 - Other assets as of December 31, 2015 includes the balance previously reported as Assets held for sale under the column As Originally Reported

Nature of Operations and Basi26

Nature of Operations and Basis of Presentation (Policies)	9 Months Ended
	Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of presentation - These statements have been prepared in conformity with accounting principles generally accepted in the United States of America ("U.S. GAAP"). The consolidated financial statements include the accounts of Atlas and the entities it controls. Equity investments in entities that we do not consolidate, including corporate entities in which we have significant influence and partnership and partnership-like entities in which we have more than minor influence over operating and financial policies, are accounted for under the equity method unless we have elected the fair value option. All significant intercompany accounts and transactions have been eliminated. It is the opinion of management that these financial statements reflect all adjustments necessary for a fair statement of the interim results. The results for the three and nine month periods ended September 30, 2016 are not necessarily indicative of the results expected for the full calendar year. The accompanying unaudited condensed consolidated financial statements, in accordance with Securities and Exchange Commission (“SEC”) rules for interim periods, do not include all of the information and notes required by accounting principles generally accepted in the United States of America for complete financial statements and should be read in conjunction with the Atlas' Annual Report on Form 10-K for the year ended December 31, 2015 , which provides a more complete understanding of the Company’s accounting policies, financial position, operating results, business properties, and other matters. Atlas has consistently applied the same accounting policies throughout all periods presented.
Principles of Consolidation	Principles of consolidation - We filed our Quarterly Report on Form 10-Q for the period ended September 30, 2015, under the assumption that certain variable interest entities (“VIEs”), were controlled by Atlas. Based on new information obtained after the filing of our Quarterly Report on Form 10-Q for the period ended September 30, 2015, we have determined that these VIEs are not controlled by Atlas. As a result, the Company no longer consolidates these VIEs. All amounts for the period ended September 30, 2015 presented herein have been been restated for comparative purposes. The difference in amounts included within the September 30, 2015 Quarterly Report on Form 10-Q with respect to VIEs is not material.
Estimates and Assumptions	Estimates and assumptions - The preparation of financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates and changes in estimates are recorded in the accounting period in which they are determined. The liability for unpaid loss and loss adjustment expenses and related amounts recoverable from reinsurers represents the most significant estimate in the accompanying financial statements. Significant estimates in the accompanying financial statements also include the fair values of investments, deferred tax asset valuation, premium receivable bad debt allowance and deferred policy acquisition cost recoverability.
Segmentation	Segmentation - The Company has one reportable business segment. Resources are allocated and management assesses financial performance based on this reportable segment.
New Accounting Standards	Pertinent Accounting Standard Updates ("ASUs") are issued from time to time by the Financial Accounting Standards Board ("FASB") and are adopted by the Company as they become effective. All recently issued accounting pronouncements with effective dates prior to October 1, 2016 have been adopted by the company. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230) . The provisions of this update address the diversity in practice of eight issues on the cash flow statement. For public entities, this guidance is effective for years beginning after December 15, 2017, including interim periods within those years. Early adoption is permitted. The Company plans on adopting the update on the required effective date and is currently evaluating its accounting policies to determine the potential impact of its adoption on its consolidated financial statements. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326) . The provisions of this update require an entity to broaden the information that it considers in developing its allowance for credit losses for assets. For public entities, this guidance is effective for years beginning after December 15, 2019, including interim periods within those years. Early adoption is permitted. The Company plans on adopting the update on the required effective date and is currently evaluating the potential impact of its adoption on its consolidated financial statements. In May 2016 and April 2016, the FASB issued ASU 2016-12 and ASU 2016-10, Revenue from Contracts with Customers (Topic 606) , respectively, which is associated with the updates in ASU 2014-09 and ASU 2015-14. The provisions of this update enhance the guidance on identifying performance obligations and licensing implementation. The effective date of this ASU follows the guidance in ASU 2015-14 discussed below. Along with ASU 2014-09, the Company plans to adopt these standards on the required effective date and is currently evaluating the guidance to determine the potential impact, if any, of its adoption on its consolidated financial statements. In March 2016, the FASB issued ASU 2016-09, Compensation - Stock Compensation (Topic 718) . The provisions of this update simplify certain areas around share-based compensation transactions including income taxes and cash flow classifications. Each amendment within this update has specific guidance on the method of application, which includes prospective, retrospective, and modified retrospective applications. For public entities, this guidance is effective for years beginning after December 15, 2016, including interim periods within those years. Early adoption is permitted. The Company plans on adopting the update on the required effective date and is currently evaluating the potential impact of its adoption on its consolidated financial statements. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). The provisions of this update impact the classification criteria, disclosure requirements, and other specific transactions in lease accounting. The update requires the use of a modified retrospective approach, which requires leases to be measured at the beginning of the earliest period presented. For public entities, this guidance is effective for years beginning after December 15, 2018, including interim periods within those years. Early adoption is permitted. The Company plans on adopting the update on the required effective date. The Company is currently evaluating the potential impact of its adoption on its consolidated financial statements. In January 2016, the FASB issued ASU 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities. One provision of this update requires that equity investments, except those accounted for under the equity method, be measured at fair value and changes in fair value recognized in net income. The provisions of this update are recognized as a cumulative-effect adjustment to the balance sheet as of the beginning of the fiscal year of adoption. For public entities, this guidance is effective for years beginning after December 15, 2017, including interim periods within those years. Early adoption is not permitted, except for certain provisions. The Company plans on adopting the update on the required effective date. The Company is currently evaluating the potential impact of its adoption on its consolidated financial statements. In May 2015, the FASB issued ASU 2015-09, Financial Services - Insurance (Topic 944): Disclosures about Short-Duration Contracts . The new disclosures, which are required for annual periods beginning after December 31, 2015 and for interim periods beginning after December 31, 2016, are intended to provide additional information about insurance liabilities including the nature, amount, timing, and uncertainty of future cash flows related to those liabilities. Early adoption is permitted. Except for the retrospective application of additional disclosure requirements, the new guidance will not impact the Company's consolidated financial statements. The Company plans on adopting the update on the required effective date. In April 2015, the FASB issued ASU 2015-03, Interest - Imputation of Interest (Topic 835-30): Simplifying the Presentation of Debt Issuance Costs . The new disclosures require debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability. The amendments in this disclosure are effective for financial statements issued for fiscal years beginning after December 15, 2015, and interim periods within those fiscal years. The Company adopted this new disclosure in the first quarter of 2016. See Note 19 regarding this change in accounting principle. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) . This update is a comprehensive revenue recognition standard that applies to all entities that have contracts with customers, except for those that fall within the scope of other standards, such as insurance contracts. Updates may be applied retrospectively to each period presented or retrospectively with the cumulative effect recognized at the date of initial application. In August 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers (Topic 606) Deferral of the Effective Date , which deferred the effective date of ASU 2014-09 by one year. The update is now effective for interim and annual reporting periods beginning after December 15, 2017. Early adoption is permitted, but only for interim and annual periods beginning after December 15, 2016. The Company plans to adopt the update on the required effective date and is currently evaluating the guidance to determine the potential impact, if any, of its adoption on its consolidated financial statements. All other recently issued pronouncements with effective dates after September 30, 2016 are not expected to have a material impact on the Consolidated Financial Statements.

Acquisitions Acquisitions (Tabl

Acquisitions Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2016
Business Combinations [Abstract]
Schedule of Pro Forma Information	However, the following unaudited pro forma summary presents Atlas' consolidated financial information for the three and nine month periods ended September 30, 2015 as if Anchor had been acquired on January 1, 2015. These amounts have been calculated after applying the Company's accounting policies had the acquisition been completed on January 1, 2015. These results were prepared for comparative purposes only and do not purport to be indicative of the results of operations that may have actually resulted had the acquisition occurred on the indicated dates, nor are they indicative of potential future operating results of the Company. (in '000s, except per share data) Three Month Period Ended Nine Month Period Ended September 30, 2015 September 30, 2015 Revenue $ 43,081 $ 119,061 Income from operations before income tax expense 1 $ 6,092 $ 17,554 Net income 1 $ 4,024 $ 11,086 Earnings per common share basic 1 $ 0.33 $ 0.91 Earnings per common share diluted 1 $ 0.32 $ 0.85 1 - Excludes expenses incurred in connection with the Anchor acquisition
Schedule of Purchase Price Allocation	The following table presents the adjusted values of assets acquired and liabilities assumed for the Anchor acquisition based on its estimated fair value on March 11, 2015. (in '000s) Purchase Consideration Cash $ 19,199 Preferred stock 4,000 Total $ 23,199 Allocation of Purchase Price Cash and investments $ 48,508 Other current assets 33,303 Property and equipment 22 Goodwill 2,726 Intangible assets 4,500 Total Assets $ 89,059 Claims liabilities $ 30,731 Unearned premiums 22,976 Accounts payable and other liabilities 11,231 Deferred tax liabilities, net 922 Total Liabilities $ 65,860 Net assets acquired $ 23,199
Schedule of Intangible Assets, excluding Goodwill	The following table presents a summary of intangible assets by major asset class at September 30, 2016 and December 31, 2015 : (in '000s) At September 30, 2016 Economic Useful Life Gross Carrying Amount Accumulated Amortization Net Trade name and trademark 15 years $ 1,800 $ 187 $ 1,613 Customer relationship 10 years 2,700 420 2,280 State insurance licenses Indefinite 740 — 740 $ 5,240 $ 607 $ 4,633 At December 31, 2015 Economic Useful Life Gross Carrying Amount Accumulated Amortization Net Trade name and trademark 15 years $ 1,800 $ 97 $ 1,703 Customer relationship 10 years 2,700 218 2,482 State insurance licenses Indefinite 740 — 740 $ 5,240 $ 315 $ 4,925

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2016
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	Earnings per ordinary voting common shares, restricted voting common shares and participative restricted stock units ("RSUs") (collectively, the "common shares") for the three and nine month periods ended September 30, 2016 and 2015 are as follows: Three Month Periods Ended Nine Month Periods Ended (in '000s, except share and per share data) September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 Basic: Income from operations before income tax expense $ 8,972 $ 6,092 $ 23,732 $ 16,020 Income tax expense 2,476 2,068 7,525 5,923 Net income $ 6,496 $ 4,024 $ 16,207 $ 10,097 Less: Preferred share dividends 73 81 234 196 Net income attributable to common shareholders $ 6,423 $ 3,943 $ 15,973 $ 9,901 Basic weighted average common shares outstanding 12,045,519 12,008,624 12,045,519 11,956,611 Earnings per common share basic $ 0.53 $ 0.33 $ 1.33 $ 0.83 Diluted: Basic weighted average common shares outstanding 12,045,519 12,008,624 12,045,519 11,956,611 Add: Dilutive stock options outstanding 172,088 211,706 178,186 211,110 Dilutive shares upon preferred share conversion 522,397 573,444 522,397 573,444 Diluted weighted average common shares outstanding 12,740,004 12,793,774 12,746,102 12,741,165 Earnings per common share diluted $ 0.51 $ 0.32 $ 1.27 $ 0.80

Investments (Tables)

Investments (Tables)	9 Months Ended
	Sep. 30, 2016
Investments [Abstract]
Schedule of Available-for-sale Securities	The amortized cost, gross unrealized gains and losses and fair value for Atlas’ investments in fixed income securities and equities are as follows ($ in '000s): As of September 30, 2016 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Fixed Income Securities: U.S. Treasury and other U.S. government obligations $ 22,860 $ 272 $ (3 ) $ 23,129 States, municipalities and political subdivisions 11,401 216 (4 ) 11,613 Corporate Banking/financial services 22,075 505 (8 ) 22,572 Consumer goods 8,715 152 (11 ) 8,856 Capital goods 8,593 265 (43 ) 8,815 Energy 3,943 139 (59 ) 4,023 Telecommunications/utilities 7,608 128 (43 ) 7,693 Health care 2,386 21 — 2,407 Total Corporate 53,320 1,210 (164 ) 54,366 Mortgage backed - agency 37,827 659 (37 ) 38,449 Mortgage backed - commercial 18,914 376 (44 ) 19,246 Total Mortgage Backed 56,741 1,035 (81 ) 57,695 Other asset backed 20,694 150 (18 ) 20,826 Total Fixed Income Securities 165,016 2,883 (270 ) 167,629 Equities 6,147 259 (15 ) 6,391 Totals $ 171,163 $ 3,142 $ (285 ) $ 174,020 As of December 31, 2015 Cost or Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value Fixed Income Securities: U.S. Treasury and other U.S. government obligations $ 23,555 $ 12 $ (84 ) $ 23,483 States, municipalities and political subdivisions 21,974 232 (52 ) 22,154 Corporate Banking/financial services 21,963 117 (166 ) 21,914 Consumer goods 7,813 43 (121 ) 7,735 Capital goods 15,524 127 (556 ) 15,095 Energy 4,807 — (401 ) 4,406 Telecommunications/utilities 12,298 27 (450 ) 11,875 Health care 3,038 — (17 ) 3,021 Total Corporate 65,443 314 (1,711 ) 64,046 Mortgage backed - agency 34,874 112 (313 ) 34,673 Mortgage backed - commercial 19,961 158 (244 ) 19,875 Total Mortgage Backed 54,835 270 (557 ) 54,548 Other asset backed 19,648 14 (120 ) 19,542 Total Fixed Income Securities 185,455 842 (2,524 ) 183,773 Equities 4,147 139 (46 ) 4,240 Totals $ 189,602 $ 981 $ (2,570 ) $ 188,013
Summary of Carrying Amounts of Fixed Income Securities, by Contractual Maturity	The following tables summarize the amortized cost and fair value of fixed income securities by contractual maturity ($ in '000s). As certain securities and debentures have the right to call or prepay obligations, the actual settlement dates may differ from contractual maturity. One year or less One to five years Five to ten years More than ten years Total contractual maturity Total mortgage and asset backed As of September 30, 2016 Total Amortized Cost $ 10,845 $ 48,632 $ 22,751 $ 5,353 $ 87,581 $ 77,435 $ 165,016 Fair Value 10,876 49,266 23,566 5,400 89,108 78,521 167,629 One year or less One to five years Five to ten years More than ten years Total contractual maturity Total mortgage and asset backed As of December 31, 2015 Total Amortized Cost $ 11,494 $ 55,371 $ 35,462 $ 8,645 $ 110,972 $ 74,483 $ 185,455 Fair Value 11,518 54,752 35,148 8,265 109,683 74,090 183,773
Schedule of Unrealized Loss on Investments	The aging of unrealized losses on the Company's investments in fixed income securities and equities is presented as follows ($ in '000s): Less Than 12 Months More Than 12 Months Total As of September 30, 2016 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed Income Securities: U.S. Treasury and other U.S. government obligations $ 1,879 $ (3 ) $ — $ — $ 1,879 $ (3 ) States, municipalities and political subdivisions 1,446 (4 ) — — 1,446 (4 ) Corporate Banking/financial services 1,323 (8 ) 434 — 1,757 (8 ) Consumer goods 515 (11 ) — — 515 (11 ) Capital goods 731 (34 ) 98 (9 ) 829 (43 ) Energy 253 (2 ) 795 (57 ) 1,048 (59 ) Telecommunications/utilities 694 (8 ) 1,007 (35 ) 1,701 (43 ) Health care — — — — — — Total Corporate 3,516 (63 ) 2,334 (101 ) 5,850 (164 ) Mortgage backed - agency 5,979 (28 ) 1,261 (9 ) 7,240 (37 ) Mortgage backed - commercial 3,455 (31 ) 1,613 (13 ) 5,068 (44 ) Total Mortgage Backed 9,434 (59 ) 2,874 (22 ) 12,308 (81 ) Other asset backed 5,272 (18 ) 261 — 5,533 (18 ) Total Fixed Income Securities 21,547 (147 ) 5,469 (123 ) 27,016 (270 ) Equities 985 (15 ) — — 985 (15 ) Totals $ 22,532 $ (162 ) $ 5,469 $ (123 ) $ 28,001 $ (285 ) Less Than 12 Months More Than 12 Months Total As of December 31, 2015 Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Fixed Income Securities: U.S. Treasury and other U.S. government obligations $ 9,712 $ (49 ) $ 3,256 $ (35 ) $ 12,968 $ (84 ) States, municipalities and political subdivisions 5,870 (46 ) 553 (6 ) 6,423 (52 ) Corporate Banking/financial services 12,216 (161 ) 595 (5 ) 12,811 (166 ) Consumer goods 6,044 (121 ) — — 6,044 (121 ) Capital goods 9,425 (428 ) 755 (128 ) 10,180 (556 ) Energy 3,862 (337 ) 544 (64 ) 4,406 (401 ) Telecommunications/utilities 8,811 (450 ) — — 8,811 (450 ) Health care 3,021 (17 ) — — 3,021 (17 ) Total Corporate 43,379 (1,514 ) 1,894 (197 ) 45,273 (1,711 ) Mortgage backed - agency 25,168 (255 ) 1,921 (58 ) 27,089 (313 ) Mortgage backed - commercial 10,022 (129 ) 3,445 (115 ) 13,467 (244 ) Total Mortgage Backed 35,190 (384 ) 5,366 (173 ) 40,556 (557 ) Other asset backed 16,203 (113 ) 1,084 (7 ) 17,287 (120 ) Total Fixed Income Securities 110,354 (2,106 ) 12,153 (418 ) 122,507 (2,524 ) Equities 1,062 (46 ) — — 1,062 (46 ) Totals $ 111,416 $ (2,152 ) $ 12,153 $ (418 ) $ 123,569 $ (2,570 )
Summary of Components of Net Investment Income	The following table summarizes the components of net investment income for the three and nine month periods ended September 30, 2016 and 2015 ($ in '000s): Three Month Periods Ended Nine Month Periods Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 Total investment income Interest income $ 939 $ 933 $ 2,858 $ 2,427 Dividends — — — 42 Income from other investments 676 467 972 969 Investment expenses (212 ) (220 ) (662 ) (547 ) Net investment income $ 1,403 $ 1,180 $ 3,168 $ 2,891
Schedule of Realized Gain (Loss)	The following table presents the gross realized gains and gross realized losses from sales of fixed income securities and equities for the three and nine month periods ended September 30, 2016 and 2015 ($ in '000s): Three Month Periods Ended Nine Month Periods Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 Fixed income securities: Gains on sales $ 633 $ 135 $ 1,139 $ 343 Losses on sales (3 ) (45 ) (115 ) (59 ) Equities: Gains on sales $ — $ 1 $ — $ 70 Losses on sales — — — (82 ) Total: Gains on sales $ 633 $ 136 $ 1,139 $ 413 Losses on sales (3 ) (45 ) (115 ) (141 )
Summary of Components of Net Investment Realized Gains	The following table summarizes the components of net investment realized gains (losses) for the three and nine month periods ended September 30, 2016 and 2015 ($ in '000s): Three Month Periods Ended Nine Month Periods Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 Fixed income securities $ 630 $ 90 $ 1,024 $ 284 Equities — 1 — (12 ) Net investment realized gains $ 630 $ 91 $ 1,024 $ 272

Fair Value of Financial Instr30

Fair Value of Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2016
Financial and Credit Risk Management [Abstract]
Summary of Investments at Fair Value	The following table summarizes Atlas' investments at fair value as of September 30, 2016 and as of December 31, 2015 ($ in '000s): As of September 30, 2016 Level 1 Level 2 Level 3 Total Fixed Income Securities: U.S. Treasury and other U.S. government obligations $ 23,129 $ — $ — $ 23,129 States, municipalities and political subdivisions — 11,613 — 11,613 Corporate Banking/financial services — 22,572 — 22,572 Consumer goods — 8,856 — 8,856 Capital goods — 8,815 — 8,815 Energy — 4,023 — 4,023 Telecommunications/utilities — 7,693 — 7,693 Health care — 2,407 — 2,407 Total Corporate — 54,366 — 54,366 Mortgage backed - agency — 38,449 — 38,449 Mortgage backed - commercial — 19,246 — 19,246 Total Mortgage Backed — 57,695 — 57,695 Other asset backed — 20,826 — 20,826 Total Fixed Income Securities 23,129 144,500 — 167,629 Equities 6,391 — — 6,391 Totals $ 29,520 $ 144,500 $ — $ 174,020 As of December 31, 2015 Level 1 Level 2 Level 3 Total Fixed Income Securities: U.S. Treasury and other U.S. government obligations $ 23,483 $ — $ — $ 23,483 States, municipalities and political subdivisions — 22,154 — 22,154 Corporate Banking/financial services — 21,914 — 21,914 Consumer goods — 7,735 — 7,735 Capital goods — 15,095 — 15,095 Energy — 4,406 — 4,406 Telecommunications/utilities — 11,875 — 11,875 Health care — 3,021 — 3,021 Total Corporate — 64,046 — 64,046 Mortgage backed - agency — 34,673 — 34,673 Mortgage backed - commercial — 19,875 — 19,875 Total Mortgage Backed — 54,548 — 54,548 Other asset backed — 19,542 — 19,542 Total Fixed Income Securities 23,483 160,290 — 183,773 Equities 4,240 — — 4,240 Totals $ 27,723 $ 160,290 $ — $ 188,013

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	The below table reconciles the U.S. statutory marginal income tax rate to the effective tax rate ($ in '000s): Three Month Periods Ended Nine Month Periods Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 Amount % Amount % Amount % Amount % Provision for taxes at U.S. statutory marginal income tax rate $ 3,140 35.0 % $ 2,071 34.0 % $ 8,306 35.0 % $ 5,447 34.0 % Nondeductible expenses 6 0.1 % 65 1.1 % 15 0.1 % 111 0.7 % Tax-exempt income (9 ) (0.1 )% — — % (33 ) (0.1 )% — — % State tax (net of federal benefit) 2 — % (40 ) (0.7 )% 41 0.2 % 105 0.7 % Nondeductible acquisition accounting adjustment (663 ) (7.4 )% — — % (804 ) (3.4 )% 319 2.0 % Other — — % (28 ) (0.5 )% — — % (59 ) (0.4 )% Provision for income taxes for continuing operations $ 2,476 27.6 % $ 2,068 33.9 % $ 7,525 31.8 % $ 5,923 37.0 %
Schedule of Components of Income Tax Expense (Benefit)	Income tax expense consists of the following for the three and nine month periods ended September 30, 2016 and 2015 ($ in '000s): Three Month Periods Ended Nine Month Periods Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 Current tax expense $ 2,613 $ 2,616 $ 6,302 $ 6,306 Deferred tax (benefit) expense (137 ) (548 ) 1,223 (383 ) Total $ 2,476 $ 2,068 $ 7,525 $ 5,923
Schedule of Deferred Tax Assets and Liabilities	The components of net deferred income tax assets and liabilities as of September 30, 2016 and December 31, 2015 are as follows ($ in '000s): September 30, 2016 December 31, 2015 Gross deferred tax assets: Losses carried forward $ 13,751 $ 12,656 Unpaid claims and unearned premiums 8,513 8,122 Tax credits 662 662 Investments — 36 Commissions 1,326 1,306 Other 1,660 1,457 Total gross deferred tax assets 25,912 24,239 Gross deferred tax liabilities: Deferred policy acquisition costs 4,447 3,582 Investments 1,363 — Fixed assets 401 401 Intangible assets 1,363 1,465 Other 1,730 1,625 Total gross deferred tax liabilities 9,304 7,073 Net deferred tax assets $ 16,608 $ 17,166
Summary of Operating Loss Carryforwards	Amounts and expiration dates of the operating loss carryforwards as of September 30, 2016 are as follows ($ in '000s): Year of Occurrence Year of Expiration Amount 2001 2021 $ 4,019 2002 2022 4,317 2006 2026 7,825 2007 2027 5,131 2008 2028 1,949 2009 2029 1,949 2010 2030 1,949 2011 2031 2,914 2012 2032 9,236 Total $ 39,289

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	As of September 30, 2016 , Atlas has the following future minimum rentals, related principally to office space, required under operating leases ($ in '000s): Year 2016 2017 2018 2019 2020 2021 & Beyond Total Amount $ 445 $ 1,283 $ 962 $ 961 $ 955 $ 1,057 $ 5,663

Internal Use Software and Off33

Internal Use Software and Office Equipment (Tables)	9 Months Ended
	Sep. 30, 2016
Software and Office Equipment [Abstract]
Schedule of Property, Plant and Equipment	Atlas held the following internal use software and office equipment as of September 30, 2016 and as of December 31, 2015 (excluding assets held for sale) ($ in '000s): September 30, 2016 December 31, 2015 Leasehold improvements $ 520 $ 507 Internal use software 8,078 7,611 Computer equipment 2,470 2,225 Furniture and other office equipment 619 593 Total 11,687 10,936 Accumulated depreciation (9,094 ) (8,347 ) Balance, end of period $ 2,593 $ 2,589

Reinsurance Ceded (Tables)

Reinsurance Ceded (Tables)	9 Months Ended
	Sep. 30, 2016
Underwriting Policy and Reinsurance Ceded [Abstract]
Schedule of Effects of Reinsurance Premiums for Insurance Companies	Gross premiums written and ceded premiums, losses and commissions as of and for the three and nine month periods ended September 30, 2016 and 2015 are as follows ($ in '000s): Three Month Periods Ended Nine Month Periods Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 Direct premiums written $ 60,721 $ 65,185 $ 170,101 $ 156,506 Assumed premiums written 12 130 3,010 357 Ceded premiums written (8,535 ) (13,345 ) (35,585 ) (27,962 ) Net premiums written $ 52,198 $ 51,970 $ 137,526 $ 128,901 Direct premiums earned $ 54,634 $ 50,700 $ 161,295 $ 130,299 Assumed premiums earned 728 129 2,210 410 Ceded premiums earned (12,111 ) (9,163 ) (36,699 ) (20,572 ) Net premiums earned $ 43,251 $ 41,666 $ 126,806 $ 110,137 Ceded losses and loss adjustment expenses $ 4,321 $ 4,859 $ 13,443 $ 8,691 Ceding commissions 3,052 2,368 9,284 4,888

Unpaid Claims (Tables)

Unpaid Claims (Tables)	9 Months Ended
	Sep. 30, 2016
Unpaid Claims [Abstract]
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense	The changes in the provision for unpaid claims, net of amounts recoverable from reinsurers, for the three and nine month periods ended September 30, 2016 and 2015 were as follows ($ in '000s): Three Month Periods Ended Nine Month Periods Ended September 30, 2016 September 30, 2015 September 30, 2016 September 30, 2015 Unpaid claims, beginning of period $ 112,457 $ 126,458 $ 127,011 $ 102,430 Less: reinsurance recoverable 25,691 26,844 29,399 18,421 Net unpaid claims, beginning of period 86,766 99,614 97,612 84,009 Net reserves acquired — — — 19,396 Change in retroactive reinsurance ceded 417 937 691 1,824 Incurred related to: Current year 25,176 25,632 74,326 66,371 Prior years (15 ) (644 ) 349 (1,922 ) 25,161 24,988 74,675 64,449 Paid related to: Current year 12,099 9,373 25,839 19,830 Prior years 22,338 15,980 69,232 49,662 34,437 25,353 95,071 69,492 Net unpaid claims, end of period 77,907 100,186 77,907 100,186 Add: reinsurance recoverable 22,412 23,554 22,412 23,554 Unpaid claims, end of period $ 100,319 $ 123,740 $ 100,319 $ 123,740

Share Based Compensation (Table

Share Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Stock Option Activity	Stock option activity for the nine month periods ended September 30, 2016 and 2015 follows (prices in Canadian dollars designated with "C$" and United States dollars designated with "US$" ): Nine Month Periods Ended September 30, 2016 September 30, 2015 C$ Denominated: Number of Shares Average Exercise Price Number of Shares Average Exercise Price Outstanding, beginning of period 187,728 C$6.22 224,623 C$6.05 Granted — — — — Exercised — — — — Outstanding, end of period 187,728 C$6.22 224,623 C$6.05 Nine Month Periods Ended September 30, 2016 September 30, 2015 US$ Denominated: Number of Shares Average Exercise Price Number of Shares Average Exercise Price Outstanding, beginning of period 375,000 US$17.01 175,000 US$13.26 Granted — — 200,000 US$20.29 Exercised — — — — Outstanding, end of period 375,000 US$17.01 375,000 US$17.01 The activity for the restricted voting common shares and restricted share units for the nine month periods ended September 30, 2016 and 2015 are as follows: Nine Month Periods Ended September 30, 2016 September 30, 2015 Number of Shares Weighted Average Fair Value at Grant Date Number of Shares Weighted Average Fair Value at Grant Date Non-vested, beginning of period 348,155 $ 15.53 185,190 $ 12.20 Granted — — 200,000 17.99 Vested (37,035 ) 12.20 (37,035 ) 12.20 Non-vested, end of period 311,120 $ 15.92 348,155 $ 15.53

Share Capital (Tables)

Share Capital (Tables)	9 Months Ended
	Sep. 30, 2016
Share Capital [Abstract]
Schedule of Share Capital for Common Shares	The share capital is as follows: September 30, 2016 December 31, 2015 Shares Authorized Shares Issued and Outstanding Amount (in '000s) Shares Issued and Outstanding Amount (in '000s) Preferred shares 100,000,000 4,000,000 $ 4,000 6,940,500 $ 6,941 Ordinary voting common shares 266,666,667 11,895,104 $ 36 11,883,025 $ 36 Restricted voting common shares 33,333,334 128,191 — 132,863 — Total common shares 300,000,001 12,023,295 $ 36 12,015,888 $ 36

Deferred Policy Acquisition C38

Deferred Policy Acquisition Costs (Tables)	9 Months Ended
	Sep. 30, 2016
Deferred Policy Acquisition Costs [Abstract]
Schedule of Deferred Policy Acquisition Costs and Present Value of Future Profits	Deferred policy acquisition costs for the nine month periods ended September 30, 2016 and 2015 consisted of the following ($ in '000s): Nine Month Periods Ended September 30, 2016 September 30, 2015 Balance, beginning of period $ 10,235 $ 8,166 Acquisition costs deferred 15,506 16,517 Amortization charged to income 13,036 13,983 Balance, end of period $ 12,705 $ 10,700

Note Payable (Tables)

Note Payable (Tables)	9 Months Ended
	Sep. 30, 2016
Debt Disclosure [Abstract]
Summary of Outstanding Debt	Note payable outstanding as of September 30, 2016 and as of December 31, 2015 ($ in '000s): September 30, 2016 December 31, 2015 Revolver $ 2,400 $ 2,000 Draw Amount 17,000 15,500 Total outstanding borrowings 19,400 17,500 Unamortized issuance costs (230 ) (281 ) Total note payable $ 19,170 $ 17,219

Change in Accounting Principle

Change in Accounting Principle (Tables)	9 Months Ended
	Sep. 30, 2016
Accounting Standards Update 2015-03
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
New Accounting Pronouncements and Changes in Accounting Principles	The following line items presented in the Consolidated Statements of Financial Position as of December 31, 2015 were affected by the adoption of the new disclosure: (in '000s) As Originally Reported As Adjusted Effect of Change Impact on Assets as of December 31, 2015: Other assets 1 $ 6,975 $ 6,694 $ (281 ) Total Assets 411,573 411,292 (281 ) Impact on Liabilities and Shareholders' Equity at December 31, 2015: Notes payable 17,500 17,219 (281 ) Total Liabilities 281,951 281,670 (281 ) Total Liabilities and Shareholders' Equity 411,573 411,292 (281 ) 1 - Other assets as of December 31, 2015 includes the balance previously reported as Assets held for sale under the column As Originally Reported

Nature of Operations and Basi41

Nature of Operations and Basis of Presentation (Details)	9 Months Ended
	Sep. 30, 2016statesegment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of states licensed to write property and casualty insurance (state)	49
Number of states, core products actively distributed (state)	41
Number of business segments (segment) | segment	1

Acquisitions Narrative (Details

Acquisitions Narrative (Details)	Mar. 11, 2015USD ($)$ / sharesshares	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)
Business Acquisition [Line Items]
Goodwill		$ 2,726,000		$ 2,726,000		$ 2,726,000
Amortization expense		97,000	$ 0	292,000	$ 0
Expenses incurred related to acquisition of subsidiaries		0	0	0	978,000
Anchor Holdings Group, Inc. et. al.
Business Acquisition [Line Items]
Total purchase price for all outstanding shares	$ 23,199,000
Business combination, purchase price to book value percentage	1.3
Cash consideration	$ 19,199,000
Equity consideration issued	$ 4,000,000
Equity interest issued (in shares) | shares	4,000,000
Equity interest issued price per share (USD per share) | $ / shares	$ 1
Reserve development protection	$ 4,000,000
Revenue of acquiree since acquisition date					18,300,000
Earnings of acquiree since acquisition date					1,800,000
Intangible assets	4,500,000
Goodwill	$ 2,726,000
Expenses incurred related to acquisition of subsidiaries		$ 0	$ 0	$ 0	$ 978,000

Acquisitions Pro Forma (Details

Acquisitions Pro Forma (Details) - Anchor Holdings Group, Inc. et. al. - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015
Business Acquisition [Line Items]
Revenue	$ 43,081	$ 119,061
Income from operations before income tax expense	6,092	17,554
Net income	$ 4,024	$ 11,086
Earnings per common share basic (USD per share)	$ 0.33	$ 0.91
Earnings per common share diluted (USD per share)	$ 0.32	$ 0.85

Acquisitions Purchase Price All

Acquisitions Purchase Price Allocation (Details) - USD ($) $ in Thousands	Mar. 11, 2015	Sep. 30, 2016	Dec. 31, 2015
Allocation of Purchase Price
Goodwill		$ 2,726	$ 2,726
Anchor Holdings Group, Inc. et. al.
Purchase Consideration
Cash	$ 19,199
Preferred stock	4,000
Total	23,199
Allocation of Purchase Price
Cash and investments	48,508
Other current assets	33,303
Property and equipment	22
Goodwill	2,726
Intangible assets	4,500
Total Assets	89,059
Claims liabilities	30,731
Unearned premiums	22,976
Accounts payable and other liabilities	11,231
Deferred tax liabilities, net	922
Total Liabilities	65,860
Net assets acquired	$ 23,199

Acquisitions Intangible Assets

Acquisitions Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Schedule of Intangible Assets [Line Items]
Intangible assets, accumulated amortization	$ 607	$ 315
Intangible assets, gross (excluding goodwill)	5,240	5,240
Intangible assets, net	$ 4,633	$ 4,925
Trade names and trademarks
Schedule of Intangible Assets [Line Items]
Finite-lived intangible asset, economic useful life	15 years	15 years
Finite-lived intangible assets, gross carrying amount	$ 1,800	$ 1,800
Intangible assets, accumulated amortization	187	97
Finite-lived intangible assets, net	$ 1,613	$ 1,703
Customer relationships
Schedule of Intangible Assets [Line Items]
Finite-lived intangible asset, economic useful life	10 years	10 years
Finite-lived intangible assets, gross carrying amount	$ 2,700	$ 2,700
Intangible assets, accumulated amortization	420	218
Finite-lived intangible assets, net	2,280	2,482
State insurance licenses
Schedule of Intangible Assets [Line Items]
Indefinite-lived intangible assets (excluding goodwill)	$ 740	$ 740

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Earnings Per Share [Abstract]
Income from operations before income tax expense	$ 8,972	$ 6,092	$ 23,732	$ 16,020
Income tax expense	2,476	2,068	7,525	5,923
Net income	6,496	4,024	16,207	10,097
Less: Preferred share dividends	73	81	234	196
Net income attributable to common shareholders	$ 6,423	$ 3,943	$ 15,973	$ 9,901
Basic:
Weighted average common shares outstanding (includes RSUs) (in shares)	12,045,519	12,008,624	12,045,519	11,956,611
Earnings per common share basic (in dollars per share)	$ 0.53	$ 0.33	$ 1.33	$ 0.83
Diluted:
Dilutive stock options outstanding (in shares)	172,088	211,706	178,186	211,110
Dilutive shares upon preferred share conversion (in shares)	522,397	573,444	522,397	573,444
Diluted weighted average common shares outstanding (includes RSUs) (in shares)	12,740,004	12,793,774	12,746,102	12,741,165
Earnings per common share diluted (in dollars per share)	$ 0.51	$ 0.32	$ 1.27	$ 0.80

Earnings Per Share Narrative (D

Earnings Per Share Narrative (Details) - shares	Sep. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Preferred stock, dilutive, convertible after March 11, 2020 (in shares)	4,000,000		6,940,500
Gateway Insurance Company
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Preferred stock, dilutive, convertible after December 31, 2018 (in shares)	2,538,560	401,940
Preferred stock, dilutive, convertible after March 11, 2020 (in shares)				940,500
Anchor Holdings Group, Inc. et. al.
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Preferred stock, dilutive, convertible after March 11, 2020 (in shares)	4,000,000			4,000,000
Former Parent of Gateway
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Share conversion ratio	0.1270
Former Parent of Anchor
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Share conversion ratio	0.05

Investments Schedule of Availab

Investments Schedule of Available-for-Sale Securities (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale debt securities, amortized cost basis	$ 165,016	$ 185,455
Fixed income securities	167,629	183,773
Available-for-sale equity securities, amortized cost basis	6,147	4,147
Equities	6,391	4,240
Cost or Amortized Cost	171,163	189,602
Gross Unrealized Gains	3,142	981
Gross Unrealized Losses	(285)	(2,570)
Fair Value	174,020	188,013
US Government Agencies Debt Securities
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale debt securities, amortized cost basis	22,860	23,555
Available-for-sale debt securities, accumulated gross unrealized gain, before tax	272	12
Available-for-sale debt securities, accumulated gross unrealized loss, before tax	(3)	(84)
Fixed income securities	23,129	23,483
US States and Political Subdivisions Debt Securities
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale debt securities, amortized cost basis	11,401	21,974
Available-for-sale debt securities, accumulated gross unrealized gain, before tax	216	232
Available-for-sale debt securities, accumulated gross unrealized loss, before tax	(4)	(52)
Fixed income securities	11,613	22,154
Total Corporate
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale debt securities, amortized cost basis	53,320	65,443
Available-for-sale debt securities, accumulated gross unrealized gain, before tax	1,210	314
Available-for-sale debt securities, accumulated gross unrealized loss, before tax	(164)	(1,711)
Fixed income securities	54,366	64,046
Corporate Debt Securities, Banking and Financial Services
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale debt securities, amortized cost basis	22,075	21,963
Available-for-sale debt securities, accumulated gross unrealized gain, before tax	505	117
Available-for-sale debt securities, accumulated gross unrealized loss, before tax	(8)	(166)
Fixed income securities	22,572	21,914
Corporate Debt Securities, Consumer Goods
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale debt securities, amortized cost basis	8,715	7,813
Available-for-sale debt securities, accumulated gross unrealized gain, before tax	152	43
Available-for-sale debt securities, accumulated gross unrealized loss, before tax	(11)	(121)
Fixed income securities	8,856	7,735
Corporate Debt Securities, Capital Goods
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale debt securities, amortized cost basis	8,593	15,524
Available-for-sale debt securities, accumulated gross unrealized gain, before tax	265	127
Available-for-sale debt securities, accumulated gross unrealized loss, before tax	(43)	(556)
Fixed income securities	8,815	15,095
Corporate Debt Securities, Energy
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale debt securities, amortized cost basis	3,943	4,807
Available-for-sale debt securities, accumulated gross unrealized gain, before tax	139	0
Available-for-sale debt securities, accumulated gross unrealized loss, before tax	(59)	(401)
Fixed income securities	4,023	4,406
Corporate Debt Securities, Telecommunications and Utilities
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale debt securities, amortized cost basis	7,608	12,298
Available-for-sale debt securities, accumulated gross unrealized gain, before tax	128	27
Available-for-sale debt securities, accumulated gross unrealized loss, before tax	(43)	(450)
Fixed income securities	7,693	11,875
Corporate Debt Securities, Health Care
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale debt securities, amortized cost basis	2,386	3,038
Available-for-sale debt securities, accumulated gross unrealized gain, before tax	21	0
Available-for-sale debt securities, accumulated gross unrealized loss, before tax	0	(17)
Fixed income securities	2,407	3,021
Fixed Income, U.S., Mortgage Backed, Total
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale debt securities, amortized cost basis	56,741	54,835
Available-for-sale debt securities, accumulated gross unrealized gain, before tax	1,035	270
Available-for-sale debt securities, accumulated gross unrealized loss, before tax	(81)	(557)
Fixed income securities	57,695	54,548
Fixed Income, U.S., Mortgage Backed, Agency
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale debt securities, amortized cost basis	37,827	34,874
Available-for-sale debt securities, accumulated gross unrealized gain, before tax	659	112
Available-for-sale debt securities, accumulated gross unrealized loss, before tax	(37)	(313)
Fixed income securities	38,449	34,673
Commercial Mortgage Backed Securities
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale debt securities, amortized cost basis	18,914	19,961
Available-for-sale debt securities, accumulated gross unrealized gain, before tax	376	158
Available-for-sale debt securities, accumulated gross unrealized loss, before tax	(44)	(244)
Fixed income securities	19,246	19,875
Asset-backed Securities
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale debt securities, amortized cost basis	20,694	19,648
Available-for-sale debt securities, accumulated gross unrealized gain, before tax	150	14
Available-for-sale debt securities, accumulated gross unrealized loss, before tax	(18)	(120)
Fixed income securities	20,826	19,542
Fixed income securities
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale debt securities, amortized cost basis	165,016	185,455
Available-for-sale debt securities, accumulated gross unrealized gain, before tax	2,883	842
Available-for-sale debt securities, accumulated gross unrealized loss, before tax	(270)	(2,524)
Fixed income securities	167,629	183,773
Equities
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale equity securities, amortized cost basis	6,147	4,147
Available-for-sale equity securities, accumulated gross unrealized gain, before tax	259	139
Available-for-sale equity securities, accumulated gross unrealized loss, before tax	(15)	(46)
Equities	$ 6,391	$ 4,240

Investments Classified by Contr

Investments Classified by Contractual Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Investments [Abstract]
Available-for-sale securities, debt maturities, rolling twelve months, amortized cost	$ 10,845	$ 11,494
Available-for-sale securities, debt maturities, rolling year two through five, amortized cost	48,632	55,371
Available-for-sale securities, debt maturities, rolling year six through ten, amortized cost	22,751	35,462
Available-for-sale securities, debt maturities, rolling after year ten, amortized cost	5,353	8,645
Available-for-sale securities, debt maturities, single maturity date, amortized cost	87,581	110,972
Available-for-sale securities, debt maturities, without single maturity date, amortized cost	77,435	74,483
Available-for-sale debt securities, amortized cost basis	165,016	185,455
Available-for-sale securities, debt maturities, next twelve months, fair value	10,876	11,518
Available-for-sale securities, debt maturities, rolling year two through five, fair value	49,266	54,752
Available-for-sale securities, debt maturities, rolling year six through ten, fair value	23,566	35,148
Available-for-sale securities, debt maturities, rolling after year ten, fair value	5,400	8,265
Available-for-sale Securities, debt maturities, single maturity date, fair value	89,108	109,683
Available-for-sale securities, debt maturities, without single maturity date, fair value	78,521	74,090
Available-for-sale securities, debt securities	$ 167,629	$ 183,773

Investments Unrealized Losses (

Investments Unrealized Losses (Details) $ in Thousands	Sep. 30, 2016USD ($)security	Dec. 31, 2015USD ($)security
Gain (Loss) on Investments [Line Items]
Available-for-sale securities, continuous unrealized loss position, less than twelve months, fair value	$ 22,532	$ 111,416
Available-for-sale securities, continuous unrealized loss position, less than 12 months, accumulated loss	(162)	(2,152)
Available-for-sale securities, continuous unrealized loss position, twelve months or longer, fair value	5,469	12,153
Available-for-sale securities, continuous unrealized loss position, 12 months or longer, accumulated loss	(123)	(418)
Available-for-sale securities, continuous unrealized loss position, fair value	28,001	123,569
Available-for-sale securities, continuous unrealized loss position, accumulated loss	(285)	(2,570)
US Government Agencies Debt Securities
Gain (Loss) on Investments [Line Items]
Available-for-sale securities, continuous unrealized loss position, less than twelve months, fair value	1,879	9,712
Available-for-sale securities, continuous unrealized loss position, less than 12 months, accumulated loss	(3)	(49)
Available-for-sale securities, continuous unrealized loss position, twelve months or longer, fair value	0	3,256
Available-for-sale securities, continuous unrealized loss position, 12 months or longer, accumulated loss	0	(35)
Available-for-sale securities, continuous unrealized loss position, fair value	1,879	12,968
Available-for-sale securities, continuous unrealized loss position, accumulated loss	(3)	(84)
US States and Political Subdivisions Debt Securities
Gain (Loss) on Investments [Line Items]
Available-for-sale securities, continuous unrealized loss position, less than twelve months, fair value	1,446	5,870
Available-for-sale securities, continuous unrealized loss position, less than 12 months, accumulated loss	(4)	(46)
Available-for-sale securities, continuous unrealized loss position, twelve months or longer, fair value	0	553
Available-for-sale securities, continuous unrealized loss position, 12 months or longer, accumulated loss	0	(6)
Available-for-sale securities, continuous unrealized loss position, fair value	1,446	6,423
Available-for-sale securities, continuous unrealized loss position, accumulated loss	(4)	(52)
Total Corporate
Gain (Loss) on Investments [Line Items]
Available-for-sale securities, continuous unrealized loss position, less than twelve months, fair value	3,516	43,379
Available-for-sale securities, continuous unrealized loss position, less than 12 months, accumulated loss	(63)	(1,514)
Available-for-sale securities, continuous unrealized loss position, twelve months or longer, fair value	2,334	1,894
Available-for-sale securities, continuous unrealized loss position, 12 months or longer, accumulated loss	(101)	(197)
Available-for-sale securities, continuous unrealized loss position, fair value	5,850	45,273
Available-for-sale securities, continuous unrealized loss position, accumulated loss	(164)	(1,711)
Corporate Debt Securities, Banking and Financial Services
Gain (Loss) on Investments [Line Items]
Available-for-sale securities, continuous unrealized loss position, less than twelve months, fair value	1,323	12,216
Available-for-sale securities, continuous unrealized loss position, less than 12 months, accumulated loss	(8)	(161)
Available-for-sale securities, continuous unrealized loss position, twelve months or longer, fair value	434	595
Available-for-sale securities, continuous unrealized loss position, 12 months or longer, accumulated loss	0	(5)
Available-for-sale securities, continuous unrealized loss position, fair value	1,757	12,811
Available-for-sale securities, continuous unrealized loss position, accumulated loss	(8)	(166)
Corporate Debt Securities, Consumer Goods
Gain (Loss) on Investments [Line Items]
Available-for-sale securities, continuous unrealized loss position, less than twelve months, fair value	515	6,044
Available-for-sale securities, continuous unrealized loss position, less than 12 months, accumulated loss	(11)	(121)
Available-for-sale securities, continuous unrealized loss position, twelve months or longer, fair value	0	0
Available-for-sale securities, continuous unrealized loss position, 12 months or longer, accumulated loss	0	0
Available-for-sale securities, continuous unrealized loss position, fair value	515	6,044
Available-for-sale securities, continuous unrealized loss position, accumulated loss	(11)	(121)
Corporate Debt Securities, Capital Goods
Gain (Loss) on Investments [Line Items]
Available-for-sale securities, continuous unrealized loss position, less than twelve months, fair value	731	9,425
Available-for-sale securities, continuous unrealized loss position, less than 12 months, accumulated loss	(34)	(428)
Available-for-sale securities, continuous unrealized loss position, twelve months or longer, fair value	98	755
Available-for-sale securities, continuous unrealized loss position, 12 months or longer, accumulated loss	(9)	(128)
Available-for-sale securities, continuous unrealized loss position, fair value	829	10,180
Available-for-sale securities, continuous unrealized loss position, accumulated loss	(43)	(556)
Corporate Debt Securities, Energy
Gain (Loss) on Investments [Line Items]
Available-for-sale securities, continuous unrealized loss position, less than twelve months, fair value	253	3,862
Available-for-sale securities, continuous unrealized loss position, less than 12 months, accumulated loss	(2)	(337)
Available-for-sale securities, continuous unrealized loss position, twelve months or longer, fair value	795	544
Available-for-sale securities, continuous unrealized loss position, 12 months or longer, accumulated loss	(57)	(64)
Available-for-sale securities, continuous unrealized loss position, fair value	1,048	4,406
Available-for-sale securities, continuous unrealized loss position, accumulated loss	(59)	(401)
Corporate Debt Securities, Telecommunications and Utilities
Gain (Loss) on Investments [Line Items]
Available-for-sale securities, continuous unrealized loss position, less than twelve months, fair value	694	8,811
Available-for-sale securities, continuous unrealized loss position, less than 12 months, accumulated loss	(8)	(450)
Available-for-sale securities, continuous unrealized loss position, twelve months or longer, fair value	1,007	0
Available-for-sale securities, continuous unrealized loss position, 12 months or longer, accumulated loss	(35)	0
Available-for-sale securities, continuous unrealized loss position, fair value	1,701	8,811
Available-for-sale securities, continuous unrealized loss position, accumulated loss	(43)	(450)
Corporate Debt Securities, Health Care
Gain (Loss) on Investments [Line Items]
Available-for-sale securities, continuous unrealized loss position, less than twelve months, fair value	0	3,021
Available-for-sale securities, continuous unrealized loss position, less than 12 months, accumulated loss	0	(17)
Available-for-sale securities, continuous unrealized loss position, twelve months or longer, fair value	0	0
Available-for-sale securities, continuous unrealized loss position, 12 months or longer, accumulated loss	0	0
Available-for-sale securities, continuous unrealized loss position, fair value	0	3,021
Available-for-sale securities, continuous unrealized loss position, accumulated loss	0	(17)
Fixed Income, U.S., Mortgage Backed, Total
Gain (Loss) on Investments [Line Items]
Available-for-sale securities, continuous unrealized loss position, less than twelve months, fair value	9,434	35,190
Available-for-sale securities, continuous unrealized loss position, less than 12 months, accumulated loss	(59)	(384)
Available-for-sale securities, continuous unrealized loss position, twelve months or longer, fair value	2,874	5,366
Available-for-sale securities, continuous unrealized loss position, 12 months or longer, accumulated loss	(22)	(173)
Available-for-sale securities, continuous unrealized loss position, fair value	12,308	40,556
Available-for-sale securities, continuous unrealized loss position, accumulated loss	(81)	(557)
Fixed Income, U.S., Mortgage Backed, Agency
Gain (Loss) on Investments [Line Items]
Available-for-sale securities, continuous unrealized loss position, less than twelve months, fair value	5,979	25,168
Available-for-sale securities, continuous unrealized loss position, less than 12 months, accumulated loss	(28)	(255)
Available-for-sale securities, continuous unrealized loss position, twelve months or longer, fair value	1,261	1,921
Available-for-sale securities, continuous unrealized loss position, 12 months or longer, accumulated loss	(9)	(58)
Available-for-sale securities, continuous unrealized loss position, fair value	7,240	27,089
Available-for-sale securities, continuous unrealized loss position, accumulated loss	(37)	(313)
Commercial Mortgage Backed Securities
Gain (Loss) on Investments [Line Items]
Available-for-sale securities, continuous unrealized loss position, less than twelve months, fair value	3,455	10,022
Available-for-sale securities, continuous unrealized loss position, less than 12 months, accumulated loss	(31)	(129)
Available-for-sale securities, continuous unrealized loss position, twelve months or longer, fair value	1,613	3,445
Available-for-sale securities, continuous unrealized loss position, 12 months or longer, accumulated loss	(13)	(115)
Available-for-sale securities, continuous unrealized loss position, fair value	5,068	13,467
Available-for-sale securities, continuous unrealized loss position, accumulated loss	(44)	(244)
Asset-backed Securities
Gain (Loss) on Investments [Line Items]
Available-for-sale securities, continuous unrealized loss position, less than twelve months, fair value	5,272	16,203
Available-for-sale securities, continuous unrealized loss position, less than 12 months, accumulated loss	(18)	(113)
Available-for-sale securities, continuous unrealized loss position, twelve months or longer, fair value	261	1,084
Available-for-sale securities, continuous unrealized loss position, 12 months or longer, accumulated loss	0	(7)
Available-for-sale securities, continuous unrealized loss position, fair value	5,533	17,287
Available-for-sale securities, continuous unrealized loss position, accumulated loss	(18)	(120)
Fixed income securities
Gain (Loss) on Investments [Line Items]
Available-for-sale securities, continuous unrealized loss position, less than twelve months, fair value	21,547	110,354
Available-for-sale securities, continuous unrealized loss position, less than 12 months, accumulated loss	(147)	(2,106)
Available-for-sale securities, continuous unrealized loss position, twelve months or longer, fair value	5,469	12,153
Available-for-sale securities, continuous unrealized loss position, 12 months or longer, accumulated loss	(123)	(418)
Available-for-sale securities, continuous unrealized loss position, fair value	27,016	122,507
Available-for-sale securities, continuous unrealized loss position, accumulated loss	$ (270)	$ (2,524)
Available-for-sale, securities in unrealized loss positions, qualitative disclosure, number of positions | security	86	435
Available-for-sale, securities in unrealized loss positions, qualitative disclosure, number of positions, greater than or equal to one year | security	26	35
Equities
Gain (Loss) on Investments [Line Items]
Available-for-sale securities, continuous unrealized loss position, less than twelve months, fair value	$ 985	$ 1,062
Available-for-sale securities, continuous unrealized loss position, less than 12 months, accumulated loss	(15)	(46)
Available-for-sale securities, continuous unrealized loss position, twelve months or longer, fair value	0	0
Available-for-sale securities, continuous unrealized loss position, 12 months or longer, accumulated loss	0	0
Available-for-sale securities, continuous unrealized loss position, fair value	985	1,062
Available-for-sale securities, continuous unrealized loss position, accumulated loss	$ (15)	$ (46)
Available-for-sale, securities in unrealized loss positions, qualitative disclosure, number of positions | security	1	1

Investments Schedule of Investm

Investments Schedule of Investment Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Investments [Abstract]
Interest income	$ 939	$ 933	$ 2,858	$ 2,427
Dividends	0	0	0	42
Income from other investments	676	467	972	969
Investment expenses	(212)	(220)	(662)	(547)
Net investment income	$ 1,403	$ 1,180	$ 3,168	$ 2,891

Investments Schedule of Gross R

Investments Schedule of Gross Realized Gains (Losses) on Sales (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, gross realized gains	$ 633	$ 136	$ 1,139	$ 413
Available-for-sale securities, gross realized losses	(3)	(45)	(115)	(141)
Available-for-sale securities, proceeds from sales	19,400	11,200	48,600	19,200
Fixed income securities
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, gross realized gains	633	135	1,139	343
Available-for-sale securities, gross realized losses	(3)	(45)	(115)	(59)
Equities
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities, gross realized gains	0	1	0	70
Available-for-sale securities, gross realized losses	$ 0	$ 0	$ 0	$ (82)

Investments Schedule of Inves53

Investments Schedule of Investment Gains (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Gain (Loss) on Investments [Line Items]
Realized investment gains (losses)	$ 630	$ 91	$ 1,024	$ 272
Fixed income securities
Gain (Loss) on Investments [Line Items]
Realized investment gains (losses)	630	90	1,024	284
Equities
Gain (Loss) on Investments [Line Items]
Realized investment gains (losses)	$ 0	$ 1	$ 0	$ (12)

Investments Other Investments (

Investments Other Investments (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Investments [Abstract]
Other Investments	$ 30,880	$ 22,937
Equity method limited partnership	23,600	22,800
Collateral Loans	$ 7,300	$ 98

Investments Collateral (Details

Investments Collateral (Details) - USD ($) $ in Millions	Sep. 30, 2016	Dec. 31, 2015
Investments [Abstract]
Deposit assets	$ 15.3	$ 15.8
Available-for-sale securities pledged as collateral	$ 5.6	$ 3.6

Fair Value of Financial Instr56

Fair Value of Financial Instruments Fair Value of Assets Measured on Recurring and Nonrecurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	$ 167,629	$ 183,773
Equities	6,391	4,240
Fair value, available-for-sale securities	174,020	188,013
US Government Agencies Debt Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	23,129	23,483
US States and Political Subdivisions Debt Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	11,613	22,154
Total Corporate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	54,366	64,046
Corporate Debt Securities, Banking and Financial Services
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	22,572	21,914
Corporate Debt Securities, Consumer Goods
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	8,856	7,735
Corporate Debt Securities, Capital Goods
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	8,815	15,095
Corporate Debt Securities, Energy
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	4,023	4,406
Corporate Debt Securities, Telecommunications and Utilities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	7,693	11,875
Corporate Debt Securities, Health Care
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	2,407	3,021
Fixed Income, U.S., Mortgage Backed, Total
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	57,695	54,548
Fixed Income, U.S., Mortgage Backed, Agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	38,449	34,673
Commercial Mortgage Backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	19,246	19,875
Asset-backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	20,826	19,542
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	23,129	23,483
Equities	6,391	4,240
Fair value, available-for-sale securities	29,520	27,723
Level 1 | US Government Agencies Debt Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	23,129	23,483
Level 1 | US States and Political Subdivisions Debt Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 1 | Total Corporate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 1 | Corporate Debt Securities, Banking and Financial Services
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 1 | Corporate Debt Securities, Consumer Goods
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 1 | Corporate Debt Securities, Capital Goods
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 1 | Corporate Debt Securities, Energy
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 1 | Corporate Debt Securities, Telecommunications and Utilities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 1 | Corporate Debt Securities, Health Care
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 1 | Fixed Income, U.S., Mortgage Backed, Total
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 1 | Fixed Income, U.S., Mortgage Backed, Agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 1 | Commercial Mortgage Backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 1 | Asset-backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	144,500	160,290
Equities	0	0
Fair value, available-for-sale securities	144,500	160,290
Level 2 | US Government Agencies Debt Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 2 | US States and Political Subdivisions Debt Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	11,613	22,154
Level 2 | Total Corporate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	54,366	64,046
Level 2 | Corporate Debt Securities, Banking and Financial Services
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	22,572	21,914
Level 2 | Corporate Debt Securities, Consumer Goods
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	8,856	7,735
Level 2 | Corporate Debt Securities, Capital Goods
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	8,815	15,095
Level 2 | Corporate Debt Securities, Energy
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	4,023	4,406
Level 2 | Corporate Debt Securities, Telecommunications and Utilities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	7,693	11,875
Level 2 | Corporate Debt Securities, Health Care
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	2,407	3,021
Level 2 | Fixed Income, U.S., Mortgage Backed, Total
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	57,695	54,548
Level 2 | Fixed Income, U.S., Mortgage Backed, Agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	38,449	34,673
Level 2 | Commercial Mortgage Backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	19,246	19,875
Level 2 | Asset-backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	20,826	19,542
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Equities	0	0
Fair value, available-for-sale securities	0	0
Level 3 | US Government Agencies Debt Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 3 | US States and Political Subdivisions Debt Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 3 | Total Corporate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 3 | Corporate Debt Securities, Banking and Financial Services
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 3 | Corporate Debt Securities, Consumer Goods
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 3 | Corporate Debt Securities, Capital Goods
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 3 | Corporate Debt Securities, Energy
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 3 | Corporate Debt Securities, Telecommunications and Utilities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 3 | Corporate Debt Securities, Health Care
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 3 | Fixed Income, U.S., Mortgage Backed, Total
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 3 | Fixed Income, U.S., Mortgage Backed, Agency
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 3 | Commercial Mortgage Backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	0	0
Level 3 | Asset-backed Securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed income securities	$ 0	$ 0

Income Taxes Rate Reconciliatio

Income Taxes Rate Reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Provision for taxes at U.S. statutory marginal income tax rate	$ 3,140	$ 2,071	$ 8,306	$ 5,447
Nondeductible expenses	6	65	15	111
Tax-exempt income	(9)	0	(33)	0
State tax (net of federal benefit)	2	(40)	41	105
Nondeductible acquisition accounting adjustment	(663)	0	(804)	319
Other	0	(28)	0	(59)
Provision for income taxes for continuing operations	$ 2,476	$ 2,068	$ 7,525	$ 5,923
Provision for taxes at U.S. statutory marginal income tax rate, percent	35.00%	34.00%	35.00%	34.00%
Nondeductible expenses, percent	0.10%	1.10%	0.10%	0.70%
Tax-exempt income, percent	(0.10%)	(0.00%)	(0.10%)	(0.00%)
State tax (net of federal benefit), percent	0.00%	(0.70%)	0.20%	0.70%
Nondeductible acquisition accounting adjustment, percent	(7.40%)	0.00%	(3.40%)	2.00%
Other, percent	0.00%	(0.50%)	0.00%	(0.40%)
Effective income tax rate	27.60%	33.90%	31.80%	37.00%

Income Taxes Components of Inco

Income Taxes Components of Income Tax Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Income Tax Disclosure [Abstract]
Current tax expense	$ 2,613	$ 2,616	$ 6,302	$ 6,306
Deferred tax (benefit) expense	(137)	(548)	1,223	(383)
Provision for income taxes for continuing operations	$ 2,476	$ 2,068	$ 7,525	$ 5,923

Income Taxes Deferred Tax Asse

Income Taxes Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Gross deferred tax assets:
Losses carried forward	$ 13,751	$ 12,656
Unpaid claims and unearned premiums	8,513	8,122
Tax credits	662	662
Investments	0	36
Commissions	1,326	1,306
Other	1,660	1,457
Total gross deferred tax assets	25,912	24,239
Gross deferred tax liabilities:
Deferred policy acquisition costs	4,447	3,582
Investments	1,363	0
Fixed assets	401	401
Intangible assets	1,363	1,465
Other	1,730	1,625
Total gross deferred tax liabilities	9,304	7,073
Net deferred tax assets	$ 16,608	$ 17,166

Income Taxes Schedule of Tax Ca

Income Taxes Schedule of Tax Carryforwards (Details) $ in Thousands	Sep. 30, 2016USD ($)
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, subject to expiration	$ 39,289
Carryforward Expiring in 2021
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, subject to expiration	4,019
Carryforward Expiring in 2022
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, subject to expiration	4,317
Carryforward Expiring in 2026
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, subject to expiration	7,825
Carryforward Expiring in 2027
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, subject to expiration	5,131
Carryforward Expiring in 2028
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, subject to expiration	1,949
Carryforward Expiring in 2029
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, subject to expiration	1,949
Carryforward Expiring in 2030
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, subject to expiration	1,949
Carryforward Expiring in 2031
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, subject to expiration	2,914
Carryforward Expiring in 2032
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards, subject to expiration	$ 9,236

Commitments and Contingencies N

Commitments and Contingencies Narrative (Details) - USD ($) $ in Thousands	May 22, 2012	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Commitments and Contingencies Disclosure [Abstract]
Deferred gain	$ 213
Lease term	5 years
Gain recognized in period		$ 11	$ 11	$ 32	$ 32
Rent expense		202	$ 178	560	$ 533
Subscription agreements for limited liability investments				8,500
Unfunded commitments		$ 3,500		$ 3,500

Commitments and Contingencies F

Commitments and Contingencies Future Minimum Lease Payments (Details) $ in Thousands	Sep. 30, 2016USD ($)
Commitments and Contingencies Disclosure [Abstract]
2,016	$ 445
2,017	1,283
2,018	962
2,019	961
2,020	955
2021 & Beyond	1,057
Total	$ 5,663

Internal Use Software and Off63

Internal Use Software and Office Equipment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015	Jul. 01, 2015
Software and Office Equipment [Abstract]
Leasehold improvements	$ 520		$ 520		$ 507
Computer equipment	2,470		2,470		2,225
Furniture and other office equipment	619		619		593
Total	11,687		11,687		10,936
Accumulated depreciation	(9,094)		(9,094)		(8,347)
Balance, end of period	2,593		2,593		2,589
Depreciation and amortization expense	267	$ 290	747	$ 684	966
Property, Plant and Equipment [Line Items]
Internal use software	8,078		8,078		7,611
Policy Management Software
Property, Plant and Equipment [Line Items]
Internal use software						$ 2,100
Software amortization	$ 113	$ 92	$ 309	$ 92	$ 186

Reinsurance Ceded (Details)

Reinsurance Ceded (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Underwriting Policy and Reinsurance Ceded [Abstract]
Direct premiums written	$ 60,721	$ 65,185	$ 170,101	$ 156,506
Assumed premiums written	12	130	3,010	357
Ceded premiums written	(8,535)	(13,345)	(35,585)	(27,962)
Net premiums written	52,198	51,970	137,526	128,901
Direct premiums earned	54,634	50,700	161,295	130,299
Assumed premiums earned	728	129	2,210	410
Ceded premiums earned	(12,111)	(9,163)	(36,699)	(20,572)
Net premiums earned	43,251	41,666	126,806	110,137
Ceded losses and loss adjustment expenses	4,321	4,859	13,443	8,691
Ceding commissions	$ 3,052	$ 2,368	$ 9,284	$ 4,888

Unpaid Claims (Details)

Unpaid Claims (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Liability for Unpaid Claims and Claims Adjustment Expense [Roll Forward]
Unpaid claims, beginning of period	$ 112,457	$ 126,458	$ 127,011	$ 102,430
Less: reinsurance recoverable	25,691	26,844	29,399	18,421
Net unpaid claims, beginning of period	86,766	99,614	97,612	84,009
Net reserves acquired	0	0	0	19,396
Change in retroactive reinsurance ceded	417	937	691	1,824
Incurred related to:
Current year	25,176	25,632	74,326	66,371
Prior years	(15)	(644)	349	(1,922)
Incurred total	25,161	24,988	74,675	64,449
Paid related to:
Current year	12,099	9,373	25,839	19,830
Prior years	22,338	15,980	69,232	49,662
Paid total	34,437	25,353	95,071	69,492
Net unpaid claims, end of period	77,907	100,186	77,907	100,186
Add: reinsurance recoverable	22,412	23,554	22,412	23,554
Unpaid claims, end of period	$ 100,319	$ 123,740	$ 100,319	$ 123,740

Share Based Compensation Schedu

Share Based Compensation Schedule of Outstanding Options and Restricted Shares (Details)	9 Months Ended
	Sep. 30, 2016$ / sharesshares	Sep. 30, 2016CAD / sharesshares	Sep. 30, 2015$ / sharesshares	Sep. 30, 2015CAD / sharesshares
Restricted shares and restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Restricted shares outstanding (shares)	348,155	348,155	185,190	185,190
Restricted shares granted during period (shares)	0	0	200,000	200,000
Restricted shares vested during period (shares)	(37,035)	(37,035)	(37,035)	(37,035)
Restricted shares outstanding (shares)	311,120	311,120	348,155	348,155
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Weighted average fair value at grant date, restricted shares outstanding (USD per share) | $ / shares	$ 15.53		$ 12.20
Weighted average fair value at grant date, restricted shares granted during period (USD per share) | $ / shares	0		17.99
Weighted average fair value at grant date, restricted shares vested during period (USD per share) | $ / shares	12.20		12.20
Weighted average fair value at grant date, restricted shares outstanding (USD per share) | $ / shares	$ 15.92		$ 15.53
Prior to December 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Option, outstanding (in shares), beginning of period	187,728	187,728	224,623	224,623
Options, granted in period (in shares)	0	0	0	0
Options, exercised in period (in shares)	0	0	0	0
Option, outstanding (in shares), end of period	187,728	187,728	224,623	224,623
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Options, outstanding, weighted average exercise price beginning balance | CAD / shares		CAD 6.22		CAD 6.05
Options, outstanding, weighted average exercise price, ending balance | CAD / shares		CAD 6.22		CAD 6.05
After December 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Option, outstanding (in shares), beginning of period	375,000	375,000	175,000	175,000
Options, granted in period (in shares)	0	0	200,000	200,000
Options, exercised in period (in shares)	0	0	0	0
Option, outstanding (in shares), end of period	375,000	375,000	375,000	375,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Abstract]
Options, outstanding, weighted average exercise price beginning balance | $ / shares	$ 17.01		$ 13.26
Options, granted in period, weighted average exercise price | $ / shares			20.29
Options, outstanding, weighted average exercise price, ending balance | $ / shares	$ 17.01		$ 17.01

Share Based Compensation Narrat

Share Based Compensation Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, exercisable (in shares)	304,395		304,395
Outstanding options weighted average remaining contractual term			7 years 26 days
Options outstanding, intrinsic value	$ 2,500		$ 2,500
Share-based compensation arrangement by share-based payment award, award vesting period			5 years
Stock based compensation expense	388	$ 423	$ 1,200	$ 1,200
Stock based compensation cost not yet recognized, period of recognition			41 months
Stock Option Grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation cost not yet recognized	1,200		$ 1,200
Restricted share and restricted share units grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock compensation cost not yet recognized	2,400		$ 2,400
Each Anniversary of Grant Date | Equity Incentive Plan | Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, award vesting rights, percentage			20.00%
Ordinary Shares | March 12, 2015 | Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, granted in period (in shares)			200,000
Share-based compensation arrangement by share-based payment award, options, non-vested, fair value	$ 1,500		$ 1,500
Restricted Stock | March 12, 2015 | Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shares granted during period (shares)			200,000
Share-based compensation arrangement by share-based payment award, equity instruments other than options, non-vested, fair value			$ 1,900

Other Employee Benefit Plans De

Other Employee Benefit Plans Defined Contribution Plan (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Other Employee Benefit Plans [Abstract]
Percentage of employee contribution, matched by employer			100.00%
Percent of an employees annual earnings employer will match			2.50%
Percent of additional contributions made by employees that employer will match			50.00%
Defined contribution plan employer additional contribution matching percent of employees gross pay			2.50%
Maximum percentage of annual earnings per participant, employer will match			3.75%
Employee contribution vesting percentage			100.00%
Employers contribution vesting period			5 years
Company contributions	$ 111	$ 74	$ 328	$ 225

Other Employee Benefit Plans Em

Other Employee Benefit Plans Employee Stock Purchase Plan (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)
Other Employee Benefit Plans [Abstract]
Hours required to be worked by full time and permanent part time employees to be eligible to invest their adjusted salary in common stock			30 hours
Employee stock purchase plan maximum annual contribution percent of annual earnings per employee amount			0.075
Employee stock purchase plan, employer matching percentage of employee contribution			1
Employee stock purchase plan, employer matching contribution of employees gross pay			2.50%
Employee stock purchase plan, employer matching contribution percent, of employees additional contribution			50.00%
Employee stock purchase plan maximum expense of annual earnings per participant percentage			5.00%
Employee stock purchase plan employer maximum contribution percentage			5.00%
Employee stock purchase plan expense	$ 56	$ 36	$ 152	$ 109

Share Capital Schedule of Stock

Share Capital Schedule of Stock by Class (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	100,000,000	100,000,000
Preferred stock, shares outstanding (in shares)	4,000,000	6,940,500
Common stock, shares authorized (in shares)	300,000,001
Common stock, shares outstanding (in shares)	12,023,295	12,015,888
Common stock, value, outstanding	$ 36	$ 36
Preferred Shares
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	100,000,000
Preferred stock, shares outstanding (in shares)	4,000,000	6,940,500
Preferred stock, value, outstanding	$ 4,000	$ 6,941
Ordinary Voting Common Shares
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	266,666,667	266,666,667
Common stock, shares outstanding (in shares)	11,895,104	11,883,025
Common stock, value, outstanding	$ 36	$ 36
Restricted Voting Common Shares
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	33,333,334	33,333,334
Common stock, shares outstanding (in shares)	128,191	132,863
Common stock, value, outstanding	$ 0	$ 0

Share Capital (Details)

Share Capital (Details) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015
Class of Stock [Line Items]
Preferred stock, shares issued (in shares)	4,000,000			6,940,500
Preferred stock, shares outstanding (in shares)	4,000,000			6,940,500
Preferred stock, dividend rate, (USD per share)	$ 0.045
Preferred stock, dividend rate, percentage	4.50%
Preferred stock, liquidation preference per share (USD per share)	$ 1			$ 1
Preferred dividends paid	$ 409,000	$ 0
Former Parent of Gateway
Class of Stock [Line Items]
Share conversion ratio	0.1270
Preferred stock, amount of accrued dividends	$ 94,000
Preferred dividends paid	$ 409,000
Former Parent of Anchor
Class of Stock [Line Items]
Share conversion ratio	0.05
Preferred stock, amount of accrued dividends	$ 140,000
Preferred stock, amount of preferred dividends in arrears	$ 286,000
Anchor Holdings Group, Inc. et. al.
Class of Stock [Line Items]
Preferred stock, shares issued (in shares)	4,000,000				4,000,000
Gateway Insurance Company
Class of Stock [Line Items]
Preferred stock, shares issued (in shares)					940,500
Preferred stock, shares retired (in shares)	(2,538,560)		(401,940)
Restricted Stock Units
Class of Stock [Line Items]
Restricted shares outstanding (shares)	22,224			29,631
Share-based compensation, gross (in shares)	7,407	7,407
Restricted Stock
Class of Stock [Line Items]
Share-based compensation, gross (in shares)		200,000
Restricted Voting Common Stock
Class of Stock [Line Items]
Percentage of aggregate vote eligible to be voted by common shareholders, maximum	30.00%

Deferred Policy Acquisition C72

Deferred Policy Acquisition Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Movement Analysis of Deferred Policy Acquisition Costs [Roll Forward]
Balance, beginning of period			$ 10,235	$ 8,166
Acquisition costs deferred			15,506	16,517
Amortization charged to income	$ 5,013	$ 4,988	13,036	13,983
Balance, end of period	$ 12,705	$ 10,700	$ 12,705	$ 10,700

Note Payable (Details)

Note Payable (Details) - USD ($)	Mar. 09, 2015	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015	Dec. 31, 2015
Line of Credit Facility [Line Items]
Note payable, net		$ 19,170,000		$ 19,170,000		$ 17,219,000
Loan Agreement
Line of Credit Facility [Line Items]
Minimum net worth requirement		60,000,000		60,000,000
Loan Agreement | American Insurance Acquisition
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity	$ 35,000,000
Note payable, net		17,000,000		17,000,000
Amounts of funds accessed		1,500,000				$ 15,500,000
Line of credit facility, remaining borrowing capacity		13,000,000		13,000,000
Interest expense, including non-utilization fees		257,000	$ 266,000	756,000	$ 447,000
Unamortized bank fees		$ 230,000		$ 230,000
Deferred bank costs, amortization period remaining				41 months
Loan Agreement | American Insurance Acquisition | Draw Amount
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity	$ 30,000,000
Interest rate, effective percentage		5.03%		5.03%
Line of credit, non-utilization fee, percentage	0.50%
Loan Agreement | American Insurance Acquisition | Draw Amount | London Interbank Offered Rate (LIBOR)
Line of Credit Facility [Line Items]
Debt instrument, basis spread on variable rate	4.50%
Loan Agreement | American Insurance Acquisition | Revolver
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity	$ 5,000,000
Interest rate, effective percentage		3.28%		3.28%
Letter of credit, maximum borrowing capacity	$ 2,000,000
Note payable, net		$ 2,400,000		$ 2,400,000
Amounts of funds accessed				500,000
Repayments of amounts borrowed				100,000
Line of credit facility, remaining borrowing capacity		$ 2,600,000		$ 2,600,000
Loan Agreement | American Insurance Acquisition | Revolver | London Interbank Offered Rate (LIBOR)
Line of Credit Facility [Line Items]
Debt instrument, basis spread on variable rate	2.75%
Surplus Notes | Subsidiaries | Prime Rate
Line of Credit Facility [Line Items]
Debt instrument, basis spread on variable rate				2.00%

Note Payable - Debt Outstanding

Note Payable - Debt Outstanding (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Line of Credit Facility [Line Items]
Note payable outstanding gross of unamortized issuance costs	$ 19,400	$ 17,500
Unamortized issuance costs	(230)	(281)
Note payable	19,170	17,219
Loan Agreement | American Insurance Acquisition
Line of Credit Facility [Line Items]
Note payable	17,000
Loan Agreement | American Insurance Acquisition | Revolver
Line of Credit Facility [Line Items]
Note payable outstanding gross of unamortized issuance costs	2,400	2,000
Note payable	2,400
Loan Agreement | American Insurance Acquisition | Draw Amount
Line of Credit Facility [Line Items]
Note payable outstanding gross of unamortized issuance costs	$ 17,000	$ 15,500

Statutory Information (Details)

Statutory Information (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Statutory Accounting Practices [Line Items]
Statutory capital and surplus, balance	$ 133.3	$ 118.5
Statutory net written premium amount	137.5	177.8
Statutory net income amount	13.1	$ 12.7
Illinois
Statutory Accounting Practices [Line Items]
Statutory capital and surplus required, minimum	1.5
Missouri
Statutory Accounting Practices [Line Items]
Statutory capital and surplus required, minimum	2.4
New York
Statutory Accounting Practices [Line Items]
Statutory capital and surplus required, minimum	$ 3.5

Change in Accounting Principl76

Change in Accounting Principle (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other assets	$ 6,987	$ 6,694
Assets	407,064	411,292
Note payable, net	19,170	17,219
Liabilities	260,472	281,670
Total Liabilities and Shareholders' Equity	$ 407,064	411,292
Accounting Standards Update 2015-03 | Amounts before ASU 2015-03 application
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other assets		6,975
Assets		411,573
Note payable, net		17,500
Liabilities		281,951
Total Liabilities and Shareholders' Equity		411,573
Accounting Standards Update 2015-03 | Effect of ASU 2015-03 application
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Other assets		(281)
Assets		(281)
Note payable, net		(281)
Liabilities		(281)
Total Liabilities and Shareholders' Equity		$ (281)