Citizens (CIA) 10-K 14 Mar 24 2023 FY Annual report Financial data

Cover Page

Cover Page - USD ($)	12 Months Ended
	Dec. 31, 2023	Mar. 06, 2024	Jun. 30, 2023
Entity Information [Line Items]
Document Type	10-K
Document Transition Report	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
Entity File Number	000-16509
Entity Registrant Name	CITIZENS, INC.
Entity Incorporation, State or Country Code	CO
Entity Tax Identification Number	84-0755371
Entity Address, Address Line One	11815 Alterra Pkwy, Suite 1500
Entity Address, City or Town	Austin
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78758
City Area Code	512
Local Phone Number	837-7100
Title of 12(b) Security	Class A Common Stock
Trading Symbol	CIA
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 115,859,350
Entity Common Stock, Shares Outstanding		49,572,398
Document Fiscal Year Focus	2023
Entity Central Index Key	0000024090
Document Fiscal Period Focus	FY
Amendment Flag	false
Document Financial Statement Error Correction [Flag]	false

Audit Information

Audit Information - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Audit Information [Abstract]
Auditor Firm ID	248
Auditor Name	GRANT THORNTON LLP
Auditor Location	Miami, Florida
Life Insurance:	$ 1,229,253	$ 1,198,647

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Investments:
Fixed maturity securities available-for-sale, at fair value (amortized cost: $1,389,038 and $1,381,318 in 2023 and 2022, respectively)	$ 1,238,981	$ 1,179,619
Equity securities, at fair value	5,282	11,590
Policy loans	75,359	78,773
Other long-term investments (portion measured at fair value $82,460 and $66,846 in 2023 and 2022, respectively)	82,725	69,558
Short-term investments	0	1,241
Total investments	1,402,347	1,340,781
Cash and cash equivalents	26,997	22,973
Accrued investment income	17,360	17,131
Reinsurance recoverable	3,991	4,560
Deferred policy acquisition costs	175,768	162,927
Cost of customer relationships acquired	10,043	10,647
Federal income tax receivable	1,546	601
Property and equipment, net	11,809	12,926
Due premiums	11,264	11,829
Other assets (less allowance for losses of $408 and $347 in 2023 and 2022, respectively)	7,803	6,328
Total assets	1,668,928	1,590,703
Future policy benefits reserves:
Life insurance	1,229,253	1,198,647
Accident and health insurance	889	767
Total future policy benefit reserves, Life and Disability and Accident Benefits	1,230,142	1,199,414
Annuities	133,216	121,422
Dividend accumulations	44,960	41,663
Premiums paid in advance	32,446	36,384
Policy claims payable	6,637	9,884
Other policyholders' funds	7,363	7,501
Total policyholder funds	224,622	216,854
Total policy liabilities	1,454,764	1,416,268
Commissions payable	3,445	1,967
Deferred income tax liabilities, net	1,102	3,653
Other liabilities	37,488	41,025
Total liabilities	$ 1,496,799	1,462,913
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Other liabilities
Commitments and Contingencies
Stockholders' equity:
Retained earnings	42,150	16,309
Accumulated other comprehensive income (loss)	(118,155)	(137,044)
Treasury stock, at cost	(23,725)	(22,806)
Total stockholders' equity	172,129	127,790
Total liabilities and stockholders' equity	1,668,928	1,590,703
Common Stock Class A [Member]
Stockholders' equity:
Common stock	268,675	268,147
Common Stock Class B [Member]
Stockholders' equity:
Common stock	$ 3,184	$ 3,184

Consolidated Statements of Fi_2

Consolidated Statements of Financial Position (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Investments:
Fixed maturities available-for-sale, cost	$ 1,389,038	$ 1,381,318
Private equity funds	82,460	66,846
Accounts Receivable, Allowance for Credit Loss	$ 408	$ 347
Common Stock Class A [Member]
Stockholders' equity:
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	53,882,661	53,758,176
Common stock, shares outstanding (in shares)	53,882,661	53,758,176
Treasury Stock, Common, Shares	4,327,810	3,935,581
Common Stock Class B [Member]
Stockholders' equity:
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	2,000,000	2,000,000
Common stock, shares issued (in shares)	1,001,714	1,001,714
Common stock, shares outstanding (in shares)	1,001,714	1,001,714
Treasury Stock, Common, Shares	1,001,714	1,001,714

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Premiums:
Life insurance	$ 164,609	$ 167,586	$ 169,801
Accident and health insurance	1,637	1,278	1,250
Property insurance	793	4,850	3,677
Net investment income	69,254	65,426	61,495
Investment related gains (losses), net	760	(10,291)	10,991
Other income	3,627	3,675	3,332
Total revenue	240,680	232,524	250,546
Benefits and expenses:
Claims and surrenders	135,993	119,935	119,735
Increase (decrease) in future policy benefit reserves	(5,624)	4,804	9,773
Policyholder liability remeasurement (gain) loss	4,460	2,884	1,434
Policyholders' dividends	5,542	6,013	6,180
Total insurance benefits paid or provided	140,371	133,636	137,122
Commissions	39,241	36,222	35,463
Other general expenses	47,131	45,177	43,370
Capitalized deferred policy acquisition costs	(28,301)	(24,899)	(22,740)
Amortization of deferred policy acquisition costs	15,460	14,390	13,445
Amortization of cost of customer relationships acquired	604	621	757
Goodwill impairment	0	0	12,624
Total benefits and expenses	214,506	205,147	220,041
Income (loss) before federal income tax	26,174	27,377	30,505
Federal income tax expense (benefit)	1,737	1,370	(42,201)
Net income (loss)	24,437	26,007	72,706
Unrealized gains (losses) on available-for-sale securities:
Unrealized holding gains (losses) arising during period	50,894	(328,673)	(41,123)
Reclassification adjustment for losses (gains) included in net income (loss)	756	104	(243)
Unrealized gains (losses) on fixed maturity securities, net	51,650	(328,569)	(41,366)
Change in current discount rate for liability for future policy benefits	(34,790)	337,776	92,396
Income tax expense (benefit) on other comprehensive income items	(2,029)	7,262	1,449
Other comprehensive income (loss)	18,889	1,945	49,581
Total comprehensive income (loss)	$ 43,326	$ 27,952	$ 122,287
Common Stock Class A [Member]
Earnings Per Share [Abstract]
Earnings Per Share, Basic	$ 0.49	$ 0.52	$ 1.46
Earnings Per Share, Diluted	0.48	0.51	1.44
Common Stock Class B [Member]
Earnings Per Share [Abstract]
Earnings Per Share, Basic	0	0	0.73
Earnings Per Share, Diluted	$ 0	$ 0	$ 0.72

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Retained Earnings [Member]	Retained Earnings [Member] Cumulative Effect, Period of Adoption, Adjustment	Accumulated other comprehensive income (loss) [Member]	Accumulated other comprehensive income (loss) [Member] Cumulative Effect, Period of Adoption, Adjustment	Treasury Stock, Common	Treasury Stock, Common Cumulative Effect, Period of Adoption, Adjustment	Common Class A [Member] Common Stock [Member]	Common Class A [Member] Common Stock [Member] Cumulative Effect, Period of Adoption, Adjustment	Common Class B [Member] Common Stock [Member]	Common Class B [Member] Common Stock [Member] Cumulative Effect, Period of Adoption, Adjustment
Accounting Standards adopted January 1, 2021	$ 300,945	$ (316,877)	$ (82,352)	$ (52)	$ 128,255	$ (316,825)	$ (11,011)	$ 0	$ 262,869	$ 0	$ 3,184	$ 0
Balance at Dec. 31, 2020	300,945	$ (316,877)	(82,352)	$ (52)	128,255	$ (316,825)	(11,011)	$ 0	262,869	$ 0	3,184	$ 0
Net income (loss)	72,706		72,706		0		0		0		0
Other comprehensive income (loss)	49,581		0		49,581		0		0		0
Total comprehensive income (loss)	122,287		72,706		49,581		0		0		0
Acquisition of treasury stock	(9,090)		0		0		(9,090)		0		0
Stock-based compensation	2,692		0		0		0		2,692		0
Balance at Dec. 31, 2021	99,957		(9,698)		(138,989)		(20,101)		265,561		3,184
Accounting Standards adopted January 1, 2021	99,957		(9,698)		(138,989)		(20,101)		265,561		3,184
Net income (loss)	26,007		26,007		0		0		0		0
Other comprehensive income (loss)	1,945		0		1,945		0		0		0
Total comprehensive income (loss)	27,952		26,007		1,945		0		0		0
Acquisition of treasury stock	(2,705)		0		0		(2,705)		0		0
Issuance of common stock	2,244		0		0		0		2,244		0
Stock-based compensation	342		0		0		0		342		0
Balance at Dec. 31, 2022	127,790		16,309		(137,044)		(22,806)		268,147		3,184
Accounting Standards adopted January 1, 2021	127,790		16,309		(137,044)		(22,806)		268,147		3,184
Net income (loss)	24,437		24,437		0		0		0		0
Other comprehensive income (loss)	18,889		0		18,889		0		0		0
Total comprehensive income (loss)	43,326		24,437		18,889		0		0		0
Acquisition of treasury stock	(919)		0		0		(919)		0		0
Stock-based compensation	528		0		0		0		528		0
Other (2)	1,404		1,404		0		0		0		0
Balance at Dec. 31, 2023	172,129		42,150		(118,155)		(23,725)		268,675		3,184
Accounting Standards adopted January 1, 2021	$ 172,129		$ 42,150		$ (118,155)		$ (23,725)		$ 268,675		$ 3,184

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income (loss)	$ 24,437	$ 26,007	$ 72,706
Adjustments to reconcile net income to net cash provided by operating activities:
Investment related gains (losses), net of sales of investments and other assets	(760)	10,291	(10,991)
Net deferred policy acquisition costs	(12,841)	(10,509)	(9,295)
Amortization of cost of customer relationships acquired	604	621	757
Depreciation	515	536	1,140
Amortization of premiums and discounts on investments	4,940	4,240	5,568
Stock-based compensation	588	461	646
Deferred federal income tax expense (benefit)	860	1,923	1,701
Goodwill impairment	0	0	12,624
Change in:
Accrued investment income	(229)	(934)	(60)
Reinsurance recoverable	569	979	214
Due premiums	565	(1,081)	561
Future policy benefit reserves	(4,062)	4,694	3,890
Other policyholders' liabilities	10,325	7,553	20,247
Federal income tax receivable	(922)	161	(44,678)
Commissions payable and other liabilities	(917)	12,652	(15,450)
Other, net	(1,616)	(674)	875
Net cash provided by operating activities	22,056	56,920	40,455
Cash flows from investing activities:
Sale of fixed maturities, available-for-sale	29,883	33,914	8,238
Maturities and calls of fixed maturities, available-for-sale	29,488	44,493	53,089
Purchase of fixed maturities, available-for-sale	(72,802)	(120,094)	(94,265)
Sales of equity securities	6,631	500	7,383
Principal payments on mortgage loans	7	1,098	10
Funding of mortgage loans	0	0	(1,000)
Change in policy loans, net	3,414	1,534	3,011
Sale of other long-term investments	5,394	5,033	24,238
Purchase of other long-term investments and real estate	(17,318)	(25,870)	(40,788)
Purchase of property and equipment	(442)	(100)	(1,007)
Sale of property and equipment	0	0	14
Maturity of short-term investments	750	0	0
Sales of short-term investments	499	0	0
Purchase of short-term investments	0	(1,250)	0
Net cash used in investing activities	(14,496)	(60,742)	(41,077)
Cash flows from financing activities:
Annuity deposits	7,129	8,626	8,839
Annuity withdrawals	(9,686)	(8,546)	(7,763)
Issuance of common stock	0	2,244	2,255
Acquisition of treasury stock	(919)	(2,705)	(9,090)
Other	(60)	(118)	(456)
Net cash provided by financing activities	(3,536)	(499)	(6,215)
Net increase (decrease) in cash and cash equivalents	4,024	(4,321)	(6,837)
Cash and cash equivalents at beginning of year	22,973	27,294	34,131
Cash and cash equivalents at end of year	$ 26,997	$ 22,973	$ 27,294

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows Supplemental Noncash Activities - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Additional Cash Flow Elements and Supplemental Cash Flow Information [Abstract]
Cash paid during the year for income taxes	$ 1,800,000	$ 300,000	$ 1,200,000
Noncash or Part Noncash Acquisition, Investments Acquired	5,400,000	6,900,000	12,100,000
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	$ 100,000	$ 400,000	$ 0

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies	BASIS OF PRESENTATION AND CONSOLIDATION The accompanying consolidated financial statements of Citizens, Inc. and its wholly-owned subsidiaries have been prepared in conformity with U.S. generally accepted accounting principles ("U.S. GAAP"). The consolidated financial statements include the accounts and operations of Citizens, Inc. ("Citizens" or the "Company"), a Colorado corporation, and its wholly-owned subsidiaries, CICA Life Insurance Company of America ("CICA Domestic"), CICA Life Ltd. ("CICA Bermuda"), CICA Life, A.I., a Puerto Rico company ("CICA International"), Citizens National Life Insurance Company ("CNLIC"), Security Plan Life Insurance Company ("SPLIC"), Security Plan Fire Insurance Company ("SPFIC"), Magnolia Guaranty Life Insurance Company ("MGLIC"), Computing Technology, Inc. ("CTI"), Nexo Global Services LLC, a Puerto Rico holding company ("Nexo") and Nexo Enrollment Services LLC, a Puerto Rico service company ("NES"). All significant inter-company accounts and transactions have been eliminated. Citizens and its wholly-owned subsidiaries are collectively referred to as the "Company," "we," "it," "us," or "our". Our Life Insurance segment operates through CICA International and CICA Domestic. Until December 31, 2022, our international life insurance business operated through CICA Bermuda. Beginning January 1, 2023, all new international policies are issued by CICA International. These companies provide U.S. dollar-denominated endowment contracts internationally, which are principally accumulation contracts that incorporate an element of life insurance protection and ordinary whole life insurance in U.S. dollar-denominated amounts sold to non-U.S. residents. These contracts are designed to provide a fixed amount of insurance coverage over the life of the insured and may utilize rider benefits to provide additional increasing or decreasing coverage and annuity benefits to enhance accumulations. On August 31, 2023, CICA Bermuda transferred all of its insurance in force business to CICA International. Prior to July 1, 2023, our domestic life insurance business operated through CICA Domestic and CNLIC. CICA Domestic issues ordinary whole life, final expense, life products with living benefits, critical illness and credit life and disability policies throughout the U.S. and CNLIC issued ordinary whole life and critical illness policies through June 30, 2023. CNLIC merged into CICA Domestic on July 1, 2023. Our Home Service Insurance segment operates through our subsidiaries SPLIC, MGLIC and SPFIC, and focuses on the life insurance needs of the middle- and lower-income markets, primarily in Louisiana, Mississippi and Arkansas. Our products in this segment consist primarily of small face amount ordinary whole life, industrial life and pre-need policies, which are designed to fund final expenses for the insured, primarily consisting of funeral and burial costs as well as critical illness and property insurance policies, which cover dwelling and contents. As of June 30, 2023, the Company ceased all operations for SPFIC. CTI provides data processing systems and services to the Company. SIGNIFICANT ACCOUNTING POLICIES INVESTMENTS Investment securities are classified as held-to-maturity ("HTM"), available-for-sale ("AFS") or trading. Management determines the appropriate classification at the time of purchase. The classification of securities is significant since it directly impacts the accounting for unrealized gains and losses on securities. Fixed maturity securities are classified as HTM and carried at amortized cost when management has the positive intent and the Company has the ability to hold the securities to maturity. Securities classified as AFS are carried at fair value, with the unrealized holding gains and losses, net of tax, reported in other comprehensive income (loss) and are not reported in earnings until realized. Our fixed maturity securities consist primarily of bonds classified as AFS. The Company does not classify any fixed maturity securities as trading or as HTM. Equity securities are measured at fair value with the change in fair value recorded through net income (loss). Unrealized gains (losses) of fixed maturity securities held as AFS are shown as a separate component of stockholders' equity, net of tax, and is a separate component of other comprehensive income (loss). The Company assesses AFS fixed maturity securities in an unrealized loss position for expected credit losses. First, we assess whether we intend to sell, or it is more likely than not that we will be required to sell, the security before recovery of its amortized cost. If either of the criteria is met, the security's amortized cost is written down to its fair value. For AFS fixed maturity securities that do not meet either criteria, we evaluate whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If management deems a credit loss has occurred, the impairment is recorded through an allowance for credit losses rather than as a write-down. Changes in the allowance for credit losses are recorded through investment related gains and losses. Any impairment that has not been recorded through an allowance for credit losses is recognized in accumulated other comprehensive income (loss) on our consolidated balance sheets. The Company made a policy election to exclude accrued interest from the amortized cost of AFS fixed maturity securities and report accrued interest separately in accrued investment income on the consolidated balance sheets. AFS fixed maturity securities are placed on non-accrual status when we no longer expect to receive all contractual amounts due. Accrued interest receivable is reversed against interest income when a security is placed on non-accrual status. Accordingly, we do not recognize an allowance for credit loss against accrued interest receivable. Premiums and discounts are amortized or accreted over the life of the related security as an adjustment to yield using the effective interest method. Dividend and interest income are recognized when earned. Realized gains and losses are included in earnings and are derived using the specific identification method for determining the cost of securities sold. The Company from time to time may dispose of an impaired security in response to asset/liability management decisions, future market movements, business plan changes, or if the net proceeds can be reinvested at a rate of return that is expected to recover the loss within a reasonable period of time. Policy loans are reported at unpaid principal balances. Other long-term investments consist primarily of investments in limited partnerships, Federal Home Loan Bank ("FHLB") common stock and mortgage loans. We initially estimate the fair value of investments in limited partnerships by reference to the transaction price. Subsequently, we obtain the fair value of these investments from net asset value information provided by the general partner or manager of the investments, the financial statements of which are audited annually. Recognition of investment income on these funds is delayed due to the availability of the related financial statements, which are generally obtained from the partnerships' general partners. As a result, our limited partnerships are generally reported on a three-month delay. We are a member of the FHLB of Dallas and such membership requires members to own stock in the FHLB. Our FHLB stock is carried at amortized cost, which approximates fair value. Mortgage loans on real estate are reported at unpaid principal balances. The Company had cash equivalents and fixed maturity securities with an aggregate fair value of $8.6 million and $9.8 million at December 31, 2023 and 2022, respectively, on deposit with various state regulatory authorities to fulfill statutory requirements. SHORT-TERM INVESTMENTS The Company considers investments maturing within one year at acquisition as short-term. These securities are carried at fair value. CASH AND CASH EQUIVALENTS Cash consists of balances on hand and on deposit in banks and financial institutions. Cash equivalents consists of securities whose duration does not exceed 90 days at the date of acquisition. REINSURANCE RECOVERABLE Reinsurance recoverable includes expected reimbursements for policyholder claim amounts in excess of the Company's retention, as well as profit sharing and experience refund accruals. Reinsurance recoverable is reduced for estimated uncollectible amounts, if any. Reinsurance premiums, benefits and expenses are accounted for on a basis consistent with those used in accounting for the original policies issued and the terms of the reinsurance contracts. The cost of reinsurance related to long duration contracts is accounted for over the life of the underlying reinsured policies using assumptions consistent with those used to account for the underlying policies. The cost of reinsurance related to short duration contracts is accounted for over the coverage period. Profit-sharing and similar adjustable provisions are accrued based on the experience of the underlying policies. DEFERRED POLICY ACQUISITION COSTS Deferred policy acquisition costs (“DAC”) are costs that are incremental and directly related to the successful acquisition of new or renewal insurance contracts. Such costs include the incremental direct costs of contract acquisition, such as sales commissions; the portion of employees’ total compensation and payroll-related fringe benefits related directly to time spent performing acquisition activities, such as underwriting, issuing and processing policies for contracts that have actually been acquired; and other costs related directly to acquisition activities that would not have been incurred if the contract had not been acquired. Contracts are grouped by contract type and issue year into cohorts consistent with the grouping used in estimating the associated liability. DAC is amortized on a constant level basis for the grouped contracts over the expected term of the related contracts to approximate straight-line amortization. For the Life Insurance segment, the constant level basis used is policy count in force. For the Home Service Insurance segment, the constant level basis used is face amount in force. The constant level bases used for amortization are projected using mortality and lapse assumptions that are based on the Company’s experience, industry data, and other factors at the end of each reporting period and are consistent with those used for the liability for future policy benefit life reserves. Annually, the Company completes experience studies with respect to mortality and lapse assumptions. If those assumptions are updated, the DAC amortization basis is recalculated and the effect of the assumption change will be reflected in the cohort level amortization in future periods. Inherent in the capitalization and amortization of DAC are certain management judgments about what acquisition costs are deferred, the ending asset balance and the annual amortization. Approximately 93% of our capitalized DAC are attributed to first year and renewal excess commissions. The remaining 7% are attributed to other costs that vary with and are directly related to the successful acquisition of new insurance business. Those costs generally include costs related to the production, underwriting and issuance of new business. Amortization of DAC is included in the consolidated statements of operations and comprehensive income (loss). The DAC balance on the consolidated balance sheets is reduced for actual experience in excess of expected experience. Changes in future estimates are recognized prospectively over the remaining expected contract term. COST OF INSURANCE ACQUIRED The Company recognizes an intangible asset that arises in the application of U.S. GAAP purchase accounting as the difference between the reported value and the fair value of insurance contract liabilities, or comparable amounts determined in purchased insurance business combinations. This intangible asset is referred to as the Cost of Insurance Acquired (“COIA”), which is amortized on a basis consistent with DAC, such that it is amortized in proportion to policies in force for the Life Insurance segment and face amount in force for the Home Service Insurance segment to approximate straight-line amortization. A recoverability test that considers, among other things, actual experience and projected future experience is performed at least annually. These annual recoverability tests are based initially on an estimate of the available premium (gross premium less the benefit and expense portion of premium) for the next 50 years. Management believes that our COIA is recoverable for the years ended December 31, 2023 and 2022. This belief is based upon the analysis performed on estimated future results of the block and our annual recoverability testing. The value of COIA resulting from our various acquisitions was determined based on the present value of future profits discounted at annual rates ranging from 3.7% to 8.5%. GOODWILL AND OTHER INTANGIBLE ASSETS Goodwill is the difference between the purchase price in a business combination and the fair value of assets and liabilities acquired and is not amortized. Other intangible assets include various state insurance licenses, which have been determined to have indefinite useful lives and, therefore, are not amortized. Both goodwill and other intangible assets with indefinite useful lives are subject to annual impairment analysis. Goodwill is tested for impairment on an annual basis or more frequently if indicators of potential impairment exist. The goodwill testing requires us to compare the estimated fair value of a reporting unit to its carrying value. If the carrying value of the reporting unit is lower than its estimated fair value, no further evaluation is required. If the carrying value of the reporting unit exceeds its estimated fair value, an impairment charge is recorded for that excess, limited to the total amount of goodwill allocated to that reporting unit. We have the option of performing an assessment of certain qualitative factors to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying value or proceeding directly to a quantitative impairment test. We elected to apply the quantitative assessment for the goodwill in our reporting units within the Life Insurance segment as of December 31, 2021. We recorded an impairment of $12.6 million in 2021 in our Life Insurance segment caused by increases in our carrying value of the segment due to recognition of a $43.8 million uncertain tax position in the fourth quarter of 2021, following the expiration of the statute of limitations on the tax year ended December 31, 2017. This impairment is recorded on the consolidated statements of operations and comprehensive income (loss). The Company has no remaining goodwill as of December 31, 2021. PROPERTY AND EQUIPMENT Property and equipment are carried at cost less accumulated depreciation. Depreciation of property and equipment is computed using the straight-line method over the useful lives of the assets, ranging from three years to thirty years. The following is a summary of property and equipment. December 31, (In thousands) 2023 2022 Property and equipment: Home office, land and buildings $ 3,980 3,980 Furniture and equipment 1,389 1,267 Electronic data processing equipment and computer software 7,800 7,485 Real estate and equipment leases (See Note 8 ) 9,073 10,116 Total property and equipment 22,242 22,848 Accumulated depreciation (10,433) (9,922) Property and equipment, net $ 11,809 12,926 The Company has several lease agreements for real estate and equipment, such as its corporate home office, Puerto Rico service center and several district office locations related to our Home Service Insurance segment. The Company recognizes these lease agreements on the consolidated balance sheets as a right-of-use asset and a corresponding lease liability. The Company uses its estimated incremental borrowing rate, which is derived from information available at lease commencement date, in determining the present value of lease payments. FUTURE POLICY BENEFITS AND EXPENSES As premium revenue is recognized, a liability for future policy benefits, which is the present value of estimated future policy benefits to be paid to or on behalf of policyholders less the present value of estimated future net premiums to be collected from policyholders, is accrued. The liability is estimated using current assumptions that include discount rate, mortality and lapses. These current assumptions are based on judgements that consider the Company’s historical experience, industry data, and other factors. Our traditional and limited-payment contracts are grouped into cohorts by contract type and issue year. Our reporting cohorts are (i) Permanent, which summarizes insurance policies with premiums payable over the lifetime of the policy, and (ii) Permanent Limited Pay, which summarizes insurance policies with premiums payable for a limited time after which the policy is fully paid up. Both reporting cohorts include whole life and endowment policies. The liability is adjusted for differences between actual and expected experience. The Company reviews its historical cash flow assumptions quarterly and in the third quarter of the year, the Company reviews its future cash flow assumptions. The net premium ratio used to calculate the liability is updated each quarter based on the current period's actual experience relative to expected experience. The revised net premium ratio is used to derive an updated liability for future policy benefits as of the beginning of the current reporting period, discounted at the locked-in discount rate. This amount is then compared to the carrying amount of the liability as of that same date, before the updating of cash flow assumptions, to determine the current period change in liability estimate. The current period change in the liability is the policyholder liability remeasurement gain or loss and is presented as a separate component of total insurance benefits paid or provided in the consolidated statements of operations and comprehensive income (loss). In subsequent periods, the revised net premiums are used to measure the liability for future policy benefits, subject to future revisions. For traditional and limited-payment contracts, the current discount rate assumption is a yield curve that equals the yield of an upper-medium grade fixed income instrument, based on A-quality corporate bonds. The Company selects fixed-income instruments that have been A rated by one of the major credit rating agencies, such as Moody’s, Standard & Poor’s, or Fitch. The current discount rate assumption is updated quarterly and used to remeasure the liability at the reporting date, with the resulting change reflected in other comprehensive income. For liability cash flows that are projected beyond the duration of market-observable A credit-rated fixed-income instruments, the Company uses the last market-observable yield level and linear interpolation to determine yield assumptions for durations that do not have market observable yields. The locked-in discount rate for policies issued prior to transition equals the rate set at contract issuance. For current year issues, the locked-in discount rate is the average of the current year quarterly discount rates and will change throughout the year as new discount rates are calculated, with the change reflected in net income. The accrued account balance for non-traditional life insurance and investment contracts is computed as deposits net of withdrawals made by the contract holder, plus amounts credited based on contract specifications, less contract fees and charges assessed, plus any additional interest. Annuity interest crediting rates range from 2.5% to 5.5% annually. Benefits and expenses are charged against the account balance to recognize costs as incurred over the estimated lives of the contracts. Expenses include interest credited to contract account balances and benefits paid in excess of contract account balances. Unpaid claims on accident and health and specialty property insurance policies represent the estimated liability for benefit expenses, both reported but not paid and incurred but not reported to the Company. The liability for incurred but not reported claims includes estimates for additional claim amounts due related to reported claims. Liabilities for unpaid claims are estimated using individual case basis valuations and statistical analysis. Those estimates are subject to the effects of trends in claim severity and frequency. Anticipated investment income is not considered in determining whether a premium deficiency exists with respect to short-duration contracts. Premium deposits accrue interest at rates ranging from 1.5% to 6.0% per annum. The cost of insurance is included in the premium when collected and interest is credited annually to deposit accounts. DEFERRED PROFIT LIABILITY For limited-payment products, gross premiums received in excess of net premiums are deferred at initial recognition as a deferred profit liability (“DPL”). Gross premiums are measured using assumptions consistent with those used in the measurement of the liability for future policy benefit life reserves, including discount rate, mortality and lapses. The DPL is amortized and recognized in net income within the increase (decrease) in future policy benefit reserves. The amortization basis for the DPL is the present value of insurance in force for life insurance contracts. Interest is accreted on the balance of the DPL using the locked-in discount rate. The Company reviews and updates its estimates of cash flows for the DPL at the same time as the estimates of cash flows for the liability for future policy benefit life reserves. The DPL is updated each quarter based on the current period's actual experience relative to expected experience with the changes recorded within the increase (decrease) in future policy benefit reserves in the consolidated statements of operations and comprehensive income (loss). On the consolidated balance sheets, DPL is recorded as a component of the liability for future policy benefit life reserves. PARTICIPATING POLICIES At December 31, 2023 and 2022, participating business approximated 51% and 55%, respectively, of direct life insurance in force. Policyholder dividends are determined based on the discretion of the board of directors of the policy issuing subsidiary. Policyholder dividends are accrued over the premium paying periods of the insurance contract. CONTINGENCIES An estimated loss from a contingency is accrued and charged to results of operations only if both of the following conditions are met: 1. Information available prior to the issuance of the consolidated financial statements indicates that it is probable (virtual certainty is not required) that an asset has been impaired or a liability incurred as of the date of the consolidated financial statements; and 2. The amount of the loss can be reasonably estimated. Reasonable estimation of a possible loss does not require estimating a single amount of the loss. It requires that a loss be accrued if it can be estimated within a range. If an amount within the range is a better estimate than any other amount within the range, that amount is accrued. If no amount within the range is a better estimate than any other amount, the minimum amount in the range is accrued. A gain contingency is an uncertain situation that will be resolved in the future, possibly resulting in a gain. We do not allow the recognition of a gain contingency prior to settlement of the underlying event. There were none as of December 31, 2023 and 2022. PREMIUM REVENUE AND RELATED EXPENSES Premiums on life policies are recognized as earned when due. Premiums paid in advance on the consolidated balance sheets are held on deposit and accrue interest at rates ranging from 1.5% to 6.0% until such time as the premiums become due. Premiums on accident and health policies are recognized as revenue over the contract period on a pro rata basis. Benefits and expenses are associated with earned premiums resulting in the recognition of profits over the estimated lives of the contracts. This matching is accomplished by means of a provision for future policy benefits and the capitalization and amortization of deferred policy acquisition costs and amortization of deferred profit liability for limited pay plans. Annuity policies, primarily flexible premium fixed annuity products, are accounted for in a manner consistent with accounting for interest bearing financial instruments. Premium receipts are not reported as revenue, rather as deposit liabilities to annuity contracts. The annuity products issued do not include fees or other such charges. There is also a block of annuity products accounted for as FAS97 insurance products. Reserves are set up for surrenders and death benefits. Acquisition costs and premium loads are capitalized and amortized. INCOME TAXES Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered. A deferred tax asset is recorded only if a determination is made that it is more-likely-than-not that the tax treatment on which the deferred tax asset depends will be sustained in the event of an audit. These determinations inherently involve management's judgment. In addition, the Company must record a tax valuation allowance with respect to deferred tax assets if it is more-likely-than-not that the tax benefit will not be realized. The Company releases stranded tax effects in accumulated other comprehensive income on an aggregate portfolio basis. EARNINGS PER SHARE Basic earnings per share are computed by dividing net income available to common stockholders by the weighted average number of shares of common stock outstanding during each period. Diluted earnings per share are computed under the if-converted method for convertible securities and the treasury stock method for warrants, giving effect to all potential dilutive common stock, including options, warrants and convertible/redeemable preferred stock. The basic and diluted earnings per share of Class B common stock are one half the earnings per share of the Class A common stock. We hold 100% of our Class B common stock in treasury. USE OF ESTIMATES The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ materially from these estimates. Significant estimates include those used in the evaluation of credit losses on fixed maturity securities, actuarially determined assets and liabilities and assumptions, valuation allowance on deferred tax assets, valuation of uncertain tax positions and contingencies relating to litigation and regulatory matters. RECLASSIFICATIONS Certain amounts presented in prior years have been reclassified to conform to the current presentation. ACCOUNTING PRONOUNCEMENTS ACCOUNTING STANDARDS RECENTLY ADOPTED Impacts at Transition Date In August 2018, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update ("ASU") No. 2018-12, Financial Services-Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts. The Company adopted ASU 2018-12 for the liability for future policy benefits, DAC and COIA on a modified retrospective basis such that those balances were adjusted to conform to ASU 2018-12 effective January 1, 2021. The following table summarizes the balance of and changes in the liability for future policy benefits, annuity reserves, DAC and COIA due to the adoption of ASU 2018-12. (In thousands) Life Insurance Home Service Insurance Consolidated Liability for Future Policy Benefits Pre-adoption liability as of 12/31/2020 $ 987,373 255,513 1,242,886 Change in discount rate assumptions 261,823 108,468 370,291 Effect of reserve changes 6 96 102 Post-adoption liability as of 1/1/2021 $ 1,249,202 364,077 1,613,279 Fixed Annuity Liability Pre-adoption liability as of 12/31/2020 $ 60,027 18,277 78,304 Adjustments for the removal of shadow adjustments — 3,426 3,426 Post-adoption liability as of 1/1/2021 $ 60,027 21,703 81,730 Deferred Acquisition Costs Pre-adoption balance as of 12/31/2020 $ 94,771 10,142 104,913 Adjustments for the removal of shadow adjustments 8,270 29,905 38,175 Impact of flooring cohorts at zero 23 12 35 Post adoption balance as of 1/1/2021 $ 103,064 40,059 143,123 Cost of Insurance Acquired Pre-adoption balance as of 12/31/2020 $ 1,734 9,807 11,541 Adjustments for the removal of shadow adjustments — 484 484 Post adoption balance as of 1/1/2021 $ 1,734 10,291 12,025 At transition, the Company recorded a charge of $0.1 million to retained earnings, net of tax, primarily from capping net premium ratios for certain policyholder benefit cohorts at 100%, increasing reserves for certain non-premium paying cohorts and flooring certain DAC cohorts at zero. Other comprehensive income (loss) ("OCI") was reduced by $316.8 million primarily due to the difference in the discount rate used prior to transition and the discount rate at January 1, 2021. The Company also removed shadow adjustments previously recorded in OCI for the impact of unrealized gains and losses on annuity products that previously amortized unearned revenue, DAC and COIA over expected future gross profits. Impacts to Previously Reported Results Adoption of the standard impacted our previously reported consolidated financial results as follows: As of December 31, 2022 (In thousands) As Previously Reported Adoption of New Standard Post Adoption Consolidated Balance Sheet Deferred policy acquisition costs $ 140,167 22,760 162,927 Cost of insurance acquired 10,260 387 10,647 Deferred tax asset, net 2,414 (2,414) — Total assets 1,569,970 20,733 1,590,703 Future policy benefit reserves: Life insurance 1,305,506 (106,859) 1,198,647 Annuities 91,234 (91,234) — Policyholders' funds: Annuities — 121,422 121,422 Other policyholders' funds 40,497 (32,996) 7,501 Deferred federal income tax liability, net — 3,653 3,653 Total liabilities 1,568,927 (106,014) 1,462,913 Retained earnings (accumulated deficit) (52,203) 68,512 16,309 Accumulated other comprehensive income (loss) (195,279) 58,235 (137,044) Total stockholders' equity 1,043 126,747 127,790 Year Ended December 31, 2022 Year Ended December 31, 2021 (In thousands, except per share amounts) As Previously Reported Adoption of New Standard Post Adoption As Previously Reported Adoption of New Standard Post Adoption Consolidated Statements of Operations Increase (decrease) in future policy benefit reserves $ 29,640 (24,836) 4,804 36,444 (26,671) 9,773 Policyholder liability remeasurement (gain) loss — 2,884 2,884 — 1,434 1,434 Amortization of deferred policy acquisition costs 26,529 (12,139) 14,390 24,952 (11,507) 13,445 Amortization of cost of insurance acquired 974 (353) 621 1,206 (449) 757 Federal income tax expense (benefit) (429) 1,799 1,370 (43,475) 1,274 (42,201) Net income (loss) (6,638) 32,645 26,007 36,787 35,919 72,706 Basic earnings (losses) per share of Class A common stock (0.13) 0.65 0.52 0.74 0.72 1.46 Basic earnings (losses) per share of Class B common stock — — — 0.37 0.36 0.73 Diluted earnings (losses) per share of Class A common stock (0.13) 0.64 0.51 0.73 0.71 1.44 Diluted earnings (losses) per share of Class B common stock — — — 0.36 0.36 0.72 Year Ended December 31, 2022 Year Ended December 31, 2021 (In thousands) As Previously Reported Adoption of New Standard Post Adoption As Previously Reported Adoption of New Standard Post Adoption Consolidated Statement of Comprehensive Income (Loss) Unre

Investments

Investments	12 Months Ended
	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Investments	The Company invests primarily in fixed maturity securities, which totaled 86.7% of total cash and invested assets at December 31, 2023. Carrying Value as of December 31, (In thousands, except for %) 2023 % 2022 % Cash and invested assets: Fixed maturity securities $ 1,238,981 86.7 % $ 1,179,619 86.5 % Equity securities 5,282 0.4 11,590 0.8 Policy loans 75,359 5.3 78,773 5.8 Other long-term investments 82,725 5.8 69,558 5.1 Short-term investments — — 1,241 0.1 Cash and cash equivalents 26,997 1.8 22,973 1.7 Total cash and invested assets $ 1,429,344 100.0 % $ 1,363,754 100.0 % The following table represents the amortized cost, gross unrealized gains and losses and fair value of fixed maturity securities as of December 31, 2023 and 2022. December 31, 2023 (In thousands) Amortized Gross Gross Fair Fixed maturity securities: Available-for-sale: U.S. Treasury securities $ 5,983 127 48 6,062 U.S. Government-sponsored enterprises 3,404 250 1 3,653 States and political subdivisions 314,203 2,160 29,132 287,231 Corporate: Financial 266,485 2,066 31,255 237,296 Consumer 250,672 2,145 37,094 215,723 Utilities 123,625 615 20,253 103,987 Energy 73,808 64 8,049 65,823 All other 185,153 956 21,331 164,778 Commercial mortgage-backed 171 — — 171 Residential mortgage-backed 107,174 9 10,060 97,123 Asset-backed 58,360 290 1,516 57,134 Total fixed maturity securities $ 1,389,038 8,682 158,739 1,238,981 December 31, 2022 (In thousands) Amortized Gross Gross Fair Fixed maturity securities: Available-for-sale: U.S. Treasury securities $ 9,425 152 9 9,568 U.S. Government-sponsored enterprises 3,434 277 1 3,710 States and political subdivisions 344,208 1,114 37,964 307,358 Corporate: Financial 243,758 512 42,383 201,887 Consumer 247,824 758 47,138 201,444 Utilities 115,738 39 23,790 91,987 Energy 76,065 — 11,395 64,670 All other 184,022 683 29,048 155,657 Commercial mortgage-backed 171 — 2 169 Residential mortgage-backed 110,582 9 10,765 99,826 Asset-backed 45,991 18 2,767 43,242 Foreign governments 100 1 — 101 Total fixed maturity securities $ 1,381,318 3,563 205,262 1,179,619 Most of the Company's equity securities are invested in a non-redeemable preferred stock fund at December 31, 2023. Fair Value as of December 31, (In thousands) 2023 2022 Equity securities: Stock mutual funds $ — 2,615 Bond mutual funds 740 4,337 Common stock 665 857 Non-redeemable preferred stock 7 8 Non-redeemable preferred stock fund 3,870 3,773 Total equity securities $ 5,282 11,590 VALUATION OF INVESTMENTS AFS fixed maturity securities are reported in the consolidated financial statements at fair value. Equity securities are measured at fair value with the change in fair value recorded through net income (loss). The Company recognized net investment related losses of $0.2 million and $2.7 million on equity securities held for the years ended December 31, 2023 and 2022, respectively and net investment related gains of $0.4 million for the year ended December 31, 2021. The Company monitors all AFS fixed maturity securities on an on-going basis relative to changes in credit ratings, market prices, earnings trends and financial performance, in addition to specific region or industry reviews. The Company evaluates whether a credit impairment exists for fixed maturity securities by considering primarily the following factors: (a) changes in the financial condition of the security's underlying collateral; (b) whether the issuer is current on contractually obligated interest and principal payments; (c) changes in the financial condition, credit rating and near-term prospects of the issuer; and (d) the payment structure of the security. The Company's best estimate of expected future cash flows used to determine the credit loss amount is a quantitative and qualitative process. Quantitative review includes information received from third-party sources such as financial statements, pricing and rating changes, liquidity and other statistical information. Qualitative factors include judgments related to business strategies, economic impacts on the issuer, overall judgment related to estimates and industry factors as well as the Company's intent to sell the security, or if it is more likely than not that the Company would be required to sell a security before recovery of its amortized cost. The Company's best estimate of future cash flows involves assumptions including, but not limited to, various performance indicators, such as historical and projected default and recovery rates, credit ratings, and current delinquency rates. These assumptions require the use of significant management judgement and include the probability of issuer default and estimates regarding timing and amount of expected recoveries, which may include estimating the underlying collateral value. In addition, projections of expected future fixed maturity security cash flows may change based upon new information regarding the performance of the issuer. Any credit losses are presented as an allowance rather than as a write-down on AFS fixed maturity securities management does not intend to sell or believes that it is more likely than not we will be required to sell. The Company recorded no credit valuation losses on fixed maturity securities for the years ended December 31, 2023 and 2022. For fixed maturity security investments that have unrealized losses as of December 31, 2023 and 2022, the gross unrealized losses and related fair values that have been in a continuous unrealized loss position by timeframe are as follows. December 31, 2023 Less than 12 months Greater than 12 months Total (In thousands, except for # of securities) Fair Unrealized # of Fair Unrealized # of Fair Unrealized # of Fixed maturity securities: Available-for-sale securities: U.S. Treasury securities $ 1,203 40 5 65 8 2 1,268 48 7 U.S. Government-sponsored enterprises 221 1 1 — — — 221 1 1 States and political subdivisions 19,540 357 35 164,264 28,775 192 183,804 29,132 227 Corporate: Financial 12,584 383 19 176,521 30,872 217 189,105 31,255 236 Consumer 10,175 265 16 176,725 36,829 223 186,900 37,094 239 Utilities 3,596 66 20 85,169 20,187 137 88,765 20,253 157 Energy 3,291 57 1 59,392 7,992 76 62,683 8,049 77 All Other 7,864 185 10 141,865 21,146 169 149,729 21,331 179 Residential mortgage-backed 849 38 5 95,806 10,022 86 96,655 10,060 91 Asset-backed 4,757 111 8 32,764 1,405 40 37,521 1,516 48 Total fixed maturity securities $ 64,080 1,503 120 932,571 157,236 1,142 996,651 158,739 1,262 December 31, 2022 Less than 12 months Greater than 12 months Total (In thousands, except for # of securities) Fair Unrealized # of Fair Unrealized # of Fair Unrealized # of Fixed maturity securities: Available-for-sale securities: U.S. Treasury securities $ — — — 64 9 2 64 9 2 U.S. Government-sponsored enterprises 223 1 1 — — — 223 1 1 States and political subdivisions 189,084 30,866 242 14,184 7,098 14 203,268 37,964 256 Corporate: Financial 182,447 39,122 237 6,144 3,261 16 188,591 42,383 253 Consumer 164,224 34,823 220 23,417 12,315 30 187,641 47,138 250 Utilities 73,483 15,959 152 16,413 7,831 18 89,896 23,790 170 Energy 59,053 9,601 75 5,617 1,794 8 64,670 11,395 83 All Other 140,955 25,337 171 7,910 3,711 15 148,865 29,048 186 Commercial mortgage-backed 168 2 2 — — — 168 2 2 Residential mortgage-backed 98,758 10,514 95 759 251 5 99,517 10,765 100 Asset-backed 37,067 2,485 41 4,264 282 9 41,331 2,767 50 Total fixed maturity securities $ 945,462 168,710 1,236 78,772 36,552 117 1,024,234 205,262 1,353 In each category of our fixed maturity securities described above, we do not intend to sell our investments and it is not more likely than not that the Company will be required to sell the investments before recovery of their amortized cost bases. At December 31, 2023 and 2022, 99.4% and 98.7%, respectively, of the fair value of our fixed maturity securities portfolio was rated investment grade. While the losses are currently unrealized, we continue to monitor all fixed maturity securities on an on-going basis as future information may become available which could result in an allowance being recorded. The unrealized losses on fixed maturity securities detailed in the previous tables are due to noncredit-related factors, including widening credit spreads and rising interest rates since purchase, which have little bearing on the recoverability of our investments, hence they are not recognized as credit losses. The fair value is expected to recover as the securities approach maturity or if market yields for such investments decline. The amortized cost and fair value of fixed maturity securities at December 31, 2023 by contractual maturity are shown in the table below. Actual maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Securities not due at a single maturity date have been reflected based upon final stated maturity. (In thousands) Amortized Cost Fair Value Fixed maturity securities: Due in one year or less $ 11,055 11,017 Due after one year through five years 122,681 121,443 Due after five years through ten years 296,313 290,023 Due after ten years 958,989 816,498 Total fixed maturity securities $ 1,389,038 1,238,981 There were no investments that were non-income producing for the years ended December 31, 2023 or 2022. Major categories of net investment income are summarized as follows: Years ended December 31, (In thousands) 2023 2022 2021 Gross investment income: Fixed maturity securities $ 60,127 58,400 55,579 Equity securities 630 650 1,024 Policy loans 6,011 6,189 6,420 Other long-term investments 4,509 2,535 809 Other 576 246 54 Total investment income 71,853 68,020 63,886 Investment expenses (2,599) (2,594) (2,391) Net investment income $ 69,254 65,426 61,495 The Company uses the specific identification method of the individual security to determine the cost basis used in the calculation of realized gains and losses related to security sales. Years ended December 31, (In thousands) 2023 2022 2021 Fixed maturity securities, available-for-sale: Proceeds $ 29,883 33,914 8,238 Gross realized gains 53 120 189 Gross realized losses 602 112 1 Equity securities: Proceeds $ 6,631 500 7,383 Gross realized gains 568 44 — Gross realized losses 55 — 149 Investment related gains (losses) are as follows: Years ended December 31, (In thousands) 2023 2022 2021 Investment related gains (losses): Sales, calls and maturities: Fixed maturity securities $ (756) (104) 243 Equity securities 513 62 (152) Real estate — — 981 Property and equipment — — 13 Other long-term investments 342 2,320 1,892 Investment related gains (losses) 99 2,278 2,977 Change in fair value of equity securities (190) (2,665) 376 Change in fair value of limited partnerships 912 (9,667) 7,452 Change in credit loss allowance (61) (237) 186 Net investment related gains (losses) $ 760 (10,291) 10,991 The Company sold its former training facility near Austin, Texas during 2021 for a gross sale price of $3.8 million, resulting in a gain on the sale of $1.0 million. The facility was owned by Citizens and was held in Other Non-Insurance Enterprises.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. We hold AFS fixed maturity securities, which are carried at fair value with changes in fair value reported through other comprehensive income (loss). We also report our equity securities and certain other long-term investments at fair value with changes in fair value reported through the consolidated statements of operations and comprehensive income (loss). Fair value measurements are generally based upon observable and unobservable inputs. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect our view of market assumptions in the absence of observable market information. We utilize valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. All assets and liabilities carried at fair value are required to be classified and disclosed in one of the following three categories: • Level 1 - Quoted prices for identical instruments in active markets. • Level 2 - Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active and model-derived valuations whose inputs or whose significant value drivers are observable. • Level 3 - Instruments whose significant value drivers are unobservable. Level 1 primarily consists of financial instruments whose value is based on quoted market prices such as U.S. Treasury securities and actively traded mutual fund and stock investments. Level 2 includes those financial instruments that are valued by independent pricing services or broker quotes. These pricing models are primarily industry-standard models that consider various inputs, such as interest rates, credit spreads and foreign exchange rates for the underlying financial instruments. All significant inputs are observable or derived from observable information in the marketplace or are supported by observable levels at which transactions are executed in the marketplace. Financial instruments in this category primarily include corporate securities, U.S. Government-sponsored enterprise securities, securities issued by states and political subdivisions and certain mortgage and asset-backed securities. Level 3 is comprised of financial instruments whose fair value is estimated based on non-binding broker prices utilizing significant inputs not based on or corroborated by readily available market information. We have no investments in this category. The following tables set forth our assets that are measured at fair value on a recurring basis. December 31, 2023 (In thousands) Level 1 Level 2 Level 3 Total Financial assets: Fixed maturity securities, available-for-sale: U.S. Treasury and U.S. Government-sponsored enterprises $ 6,062 3,653 — 9,715 States and political subdivisions — 287,231 — 287,231 Corporate 43 787,564 — 787,607 Commercial mortgage-backed — 171 — 171 Residential mortgage-backed — 97,123 — 97,123 Asset-backed — 57,134 — 57,134 Total fixed maturity securities available-for-sale 6,105 1,232,876 — 1,238,981 Equity securities: Bond mutual funds 740 — — 740 Common stock 665 — — 665 Non-redeemable preferred stock 7 — — 7 Non-redeemable preferred stock fund 3,870 — — 3,870 Total equity securities 5,282 — — 5,282 Other long-term investments (1) — — — 82,460 Total financial assets $ 11,387 1,232,876 — 1,326,723 (1) In accordance with Subtopic 820-10, certain investments that are measured at fair value using the net asset value per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table permit reconciliation of the fair value hierarchy to the amounts presented in the consolidated balance sheet. December 31, 2022 (In thousands) Level 1 Level 2 Level 3 Total Financial assets: Fixed maturity securities, available-for-sale: U.S. Treasury and U.S. Government-sponsored enterprises $ 9,567 3,711 — 13,278 States and political subdivisions — 307,358 — 307,358 Corporate 44 715,601 — 715,645 Commercial mortgage-backed — 169 — 169 Residential mortgage-backed — 99,826 — 99,826 Asset-backed — 43,242 — 43,242 Foreign governments — 101 — 101 Total fixed maturity securities available-for-sale 9,611 1,170,008 — 1,179,619 Equity securities: Stock mutual funds 2,615 — — 2,615 Bond mutual funds 4,337 — — 4,337 Common stock 857 — — 857 Non-redeemable preferred stock 8 — — 8 Non-redeemable preferred stock fund 3,773 — — 3,773 Total equity securities 11,590 — — 11,590 Other long-term investments (1) — — — 66,846 Total financial assets $ 21,201 1,170,008 — 1,258,055 (1) In accordance with Subtopic 820-10, certain investments that are measured at fair value using the net asset value per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table permit reconciliation of the fair value hierarchy to the amounts presented in the consolidated balance sheet. FINANCIAL INSTRUMENTS VALUATION FINANCIAL INSTRUMENTS CARRIED AT FAIR VALUE Fixed maturity securities, available-for-sale. At December 31, 2023, fixed maturity securities, valued using a third-party pricing source, totaled $1.2 billion for Level 2 assets and comprised 92.9% of total reported fair value of our financial assets. The Level 1 and Level 2 valuations are reviewed and updated quarterly through testing by comparisons to separate pricing models, other third-party pricing services, and back tested to recent trades. In addition, we obtain information annually relative to the third-party pricing models and review model parameters for reasonableness. There were no Level 3 assets as of December 31, 2023 and 2022. For the year ended December 31, 2023, there were no material changes to the valuation methods or assumptions used to determine fair values, and no broker or third-party prices were changed from the values received. Equity securities. Our equity securities are classified as Level 1 assets as their fair values are based upon quoted market prices. Limited partnerships. The Company considers the net asset value ("NAV") to represent the value of the investment fund and is measured by the total value of assets minus the total value of liabilities. The following table includes information related to our investments in limited partnerships that calculate NAV per share. For these investments, which are measured at fair value on a recurring basis, we use the NAV per share to measure fair value. The Company recognized net investment related gains of $0.9 million and $7.5 million on limited partnerships held for the years ended December 31, 2023 and 2021, respectively, and losses of $9.7 million for the year ended December 31, 2022. These investments are included in other long-term investments on the consolidated balance sheets. December 31, 2023 December 31, 2022 (In thousands, except years) Fair Value Using NAV Per Share Unfunded Commit- Range Fair Value Using NAV Per Share Unfunded Commit- Range Description Limited partnerships: Middle market Investments in privately-originated, performing senior secured debt primarily in North America-based companies $ 34,858 3,452 4 $ 33,234 6,011 5 Global equity fund Investments in common stocks of U.S., international developed and emerging markets with a focus on long-term capital growth 10,345 — 0 9,037 — 0 Late-stage growth Investments in private late-stage, established companies seeking capital to accelerate growth prior to an IPO or sale 20,524 14,271 4 to 6 16,892 18,444 5 to 7 Infrastructure Investments in environmental infrastructure and related technology, focusing on renewable power generation and distribution 16,733 9,576 10 7,683 4,107 11 Total limited partnerships $ 82,460 27,299 $ 66,846 28,562 The majority of our limited partnership investments are not redeemable because distributions from the funds will be received when the underlying investments of the funds are liquidated. The life spans indicated above may be shortened or extended at the fund manager's discretion, typically in one or two-year increments. The global equity fund is redeemable monthly. FINANCIAL INSTRUMENTS NOT CARRIED AT FAIR VALUE Estimates of fair values are made at a specific point in time, based on relevant market prices and information about the financial instruments. The estimated fair values of financial instruments presented below are not necessarily indicative of the amounts the Company might realize in actual market transactions. The carrying amount and fair value for the financial assets and liabilities on the consolidated financial statements not otherwise disclosed for the periods indicated were as follows: December 31, 2023 December 31, 2022 (In thousands) Carrying Fair Carrying Fair Financial assets: Policy loans $ 75,359 75,359 78,773 78,773 Residential mortgage loans 42 42 49 50 Cash and cash equivalents 26,997 26,997 22,973 22,973 Financial liabilities: Annuity - investment contracts 67,690 63,283 67,344 61,701 Policy loans. Policy loans had a weighted average annual interest rate of 7.7% at both December 31, 2023 and 2022 and no specified maturity dates. Policy loans are an integral part of the life insurance policies we have in force, cannot be valued separately and are not marketable. Therefore, the fair value of policy loans approximates the carrying value reflected on the consolidated balance sheets and are considered Level 3 assets in the fair value hierarchy. Residential mortgage loan. The mortgage loan is secured principally by a residential property. The interest rate for this loan was 7.0% at December 31, 2023 and 2022. At December 31, 2023, the remaining loan matures in five years. Management estimated the fair value using an annual interest rate of 6.25% at both December 31, 2023 and 2022. Our mortgage loan is considered a Level 3 asset in the fair value hierarchy and is included in other long-term investments on the consolidated balance sheets. Cash and cash equivalents. The fair value of cash and cash equivalents approximate carrying value and are characterized as Level 1 assets in the fair value hierarchy. Annuity liabilities. The fair value of the Company's liabilities under annuity contracts, which are considered Level 3 liabilities, was estimated at December 31, 2023 and 2022 using discounted cash flows based upon spot rates adjusted for various risk adjustments ranging from 3.80% to 4.50% and 4.74% to 5.09%, respectively. The fair value of liabilities under all insurance contracts are taken into consideration in the overall management of interest rate risk, which seeks to minimize exposure to changing interest rates through the matching of investment maturities with amounts due under insurance contracts. Other long-term investments. The following table summarizes the carrying amounts of other long-term investments. As of December 31, (In thousands) 2023 2022 Other long-term investments: Limited partnerships $ 82,460 69,294 FHLB common stock 202 193 Mortgage loans 42 49 All other investments 21 22 Total other long-term investments $ 82,725 69,558 We carried no limited partnership investments at cost at December 31, 2023 and $2.4 million were carried at cost at December 31, 2022.

Deferred Policy Acquisition Cos

Deferred Policy Acquisition Costs and Cost of Insurance Acquired	12 Months Ended
	Dec. 31, 2023
Insurance [Abstract]
Deferred Policy Acquisition Costs and Cost of Insurance Acquired	The following tables roll forward the DAC and COIA balances for the years ended December 31, 2023 and 2022 by reporting cohort. Our reporting cohorts are Permanent, which summarizes insurance policies with premiums payable over the lifetime of the policy, and Permanent Limited Pay, which summarizes insurance policies with premiums payable for a limited time after which the policy is fully paid up. Both reporting cohorts include whole life and endowment policies. DAC Year Ended December 31, 2023 (In thousands) Permanent Permanent Limited Pay Other Business Total Life Insurance: Balance, beginning of year $ 100,926 11,542 1,016 113,484 Capitalizations 16,451 3,332 468 20,251 Amortization expense (11,825) (799) (271) (12,895) Balance, end of year 105,552 14,075 1,213 120,840 Home Service Insurance: Balance, beginning of year 38,793 9,729 921 49,443 Capitalizations 6,570 1,232 248 8,050 Amortization expense (2,083) (397) (85) (2,565) Balance, end of year 43,280 10,564 1,084 54,928 Consolidated: Balance, beginning of year 139,719 21,271 1,937 162,927 Capitalizations 23,021 4,564 716 28,301 Amortization expense (13,908) (1,196) (356) (15,460) Balance, end of year $ 148,832 24,639 2,297 175,768 Year Ended December 31, 2022 (In thousands) Permanent Permanent Limited Pay Other Business Total Life Insurance: Balance, beginning of year $ 97,675 9,001 1,026 107,702 Capitalizations 14,599 3,193 150 17,942 Amortization expense (11,348) (652) (160) (12,160) Balance, end of year 100,926 11,542 1,016 113,484 Home Service Insurance: Balance, beginning of year 35,137 8,723 856 44,716 Capitalizations 5,501 1,372 84 6,957 Amortization expense (1,845) (366) (19) (2,230) Balance, end of year 38,793 9,729 921 49,443 Consolidated: Balance, beginning of year 132,812 17,724 1,882 152,418 Capitalizations 20,100 4,565 234 24,899 Amortization expense (13,193) (1,018) (179) (14,390) Balance, end of year $ 139,719 21,271 1,937 162,927 DAC capitalization increased for the year ended December 31, 2023, compared to the same prior year period mainly from increased commissions from higher first year sales across our business segments. COIA Year Ended December 31, 2023 (In thousands) Permanent Permanent Limited Pay Other Business Total Life Insurance: Balance, beginning of year $ 267 750 444 1,461 Amortization expense (18) (55) (38) (111) Balance, end of year 249 695 406 1,350 Home Service Insurance: Balance, beginning of year 7,583 176 1,427 9,186 Amortization expense (389) (8) (96) (493) Balance, end of year 7,194 168 1,331 8,693 Consolidated: Balance, beginning of year 7,850 926 1,871 10,647 Amortization expense (407) (63) (134) (604) Balance, end of year $ 7,443 863 1,737 10,043 Year Ended December 31, 2022 (In thousands) Permanent Permanent Limited Pay Other Business Total Life Insurance: Balance, beginning of year $ 287 812 485 1,584 Amortization expense (20) (62) (41) (123) Balance, end of year 267 750 444 1,461 Home Service Insurance: Balance, beginning of year 7,989 184 1,511 9,684 Amortization expense (406) (8) (84) (498) Balance, end of year 7,583 176 1,427 9,186 Consolidated: Balance, beginning of year 8,276 996 1,996 11,268 Amortization expense (426) (70) (125) (621) Balance, end of year $ 7,850 926 1,871 10,647

Policyholders' Liabilities

Policyholders' Liabilities	12 Months Ended
	Dec. 31, 2023
Insurance [Abstract]
Long-Duration Insurance Contracts Disclosure [Text Block]	The following table presents information on changes in the liability for life, accident and health and property policy and contract claims. Years ended December 31, (In thousands) 2023 2022 2021 Policy claims payable: Balance at January 1 $ 9,884 14,590 13,206 Less: reinsurance recoverable 2,070 2,469 3,012 Net balance at January 1 7,814 12,121 10,194 Add claims incurred, related to: Current year 25,630 28,720 32,595 Prior years (1) (522) (46) 1,052 25,108 28,674 33,647 Deduct claims paid, related to: Current year 20,786 22,771 23,369 Prior years 6,797 10,210 8,351 27,583 32,981 31,720 Net balance December 31 5,339 7,814 12,121 Plus: reinsurance recoverable 1,298 2,070 2,469 Balance at December 31 $ 6,637 9,884 14,590 (1) This line is primarily impacted by the level of claim resolutions in the period compared to that which is expected by the reserve assumption. A positive number implies an unfavorable result where claim resolutions were less favorable than assumed while a negative number implies a favorable result compared to assumptions. Our claim assumptions will vary from actual experience in any one period, either favorably or unfavorably. SHORT DURATION CONTRACTS The Company's short duration contracts consist of credit life and credit disability in the Life Insurance segment and property insurance in the Home Service Insurance segment. The credit insurance lines are an immaterial part of short duration contracts so the following disclosures cover only the property insurance line of business in the Home Service Insurance segment. Special Property Insurance (Allied and Fire) The following table presents incurred claims development as of December 31, 2023, net of reinsurance, as well as cumulative claim frequency and the total of incurred-but-not-reported liabilities plus expected development on reported claims included within the net incurred claims amounts. This information is presented for the last five years as these claims rarely pay out over a longer period of time. As of December 31, 2023 Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Total of Incurred-but-Not-Reported Liabilities Plus Expected Development on Reported Claims Cumulative Number of Reported Claims For the Years Ended December 31, ($ In thousands) 2019 2020 2021 2022 2023 Accident Year: (Unaudited) 2019 $ 1,549 1,150 1,161 1,106 1,105 — 610 2020 2,598 2,670 2,577 2,694 — 2,415 2021 2,087 1,644 1,312 2 2,397 2022 1,213 1,262 4 362 2023 776 27 191 Total $ 7,149 The following table presents paid claims development as of December 31, 2023, net of reinsurance. Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Years Ended December 31, (In thousands) 2019 2020 2021 2022 2023 Accident Year: (Unaudited) 2019 $ 1,166 1,071 1,091 1,105 1,105 2020 1,997 2,639 2,576 2,694 2021 1,435 1,638 1,311 2022 1,011 1,259 2023 755 Total $ 7,124 All outstanding liabilities before 2019, net of reinsurance $ — Liabilities for claims and claim adjustment expenses, net of reinsurance $ 33 The reconciliation of the net incurred and paid claims development tables to the liability for claims and claim adjustment expenses in the consolidated balance sheets are as follows: As of December 31, (In thousands) 2023 2022 Net outstanding liabilities: Special property $ 33 263 Other short duration insurance lines 151 158 Liabilities for unpaid claims and claim adjustment expenses, net of reinsurance 184 421 Reinsurance recoverable on unpaid claims: Special property 1,220 1,275 Other short duration insurance lines 78 798 Total reinsurance recoverable on unpaid claims 1,298 2,073 Insurance lines other than short duration 5,155 7,390 Total gross liability for unpaid claims and claim adjustment expense $ 6,637 9,884 The following is supplementary information to the consolidated financial statements about average historical claims duration as of December 31, 2023. Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance (Unaudited) Years 1 2 3 4 5 Special property 93 % 13 % (8) % 3 % — %

Policy Claim Liabilities and Sh

Policy Claim Liabilities and Short Duration Contracts	12 Months Ended
	Dec. 31, 2023
Insurance [Abstract]
Policy Liabilities and Short Duration Contracts	LIABILITY FOR FUTURE POLICY BENEFITS The following tables summarize balances of and changes in the liability for future policy benefits for our reporting cohorts: Permanent, which summarizes insurance policies with premiums payable over the lifetime of the policy, and Permanent Limited Pay, which summarizes insurance policies with premiums payable for a limited time after which the policy is fully paid up. Both reporting cohorts include whole life and endowment policies. December 31, 2023 (In thousands) Life Insurance Home Service Insurance Permanent Permanent Limited Pay Total Permanent Permanent Limited Pay Total Present Value of Expected Net Premiums: Balance, beginning of year $ 235,228 10,209 245,437 93,508 13,255 106,763 Beginning balance at original discount rate 247,601 10,682 258,283 100,225 14,394 114,619 Effect of changes in cash flow assumptions (210) 38 (172) (343) 85 (258) Effects of actual variances from expected experience 4,184 1,536 5,720 (8,287) (6,402) (14,689) Adjusted beginning of year balance 251,575 12,256 263,831 91,595 8,077 99,672 Issuances 34,285 3,607 37,892 17,668 3,951 21,619 Interest accrual 9,291 355 9,646 4,045 468 4,513 Net premiums collected (43,307) (2,955) (46,262) (11,901) 2,832 (9,069) Derecognition and other 582 270 852 638 184 822 Ending balance at original discount rate 252,426 13,533 265,959 102,045 15,512 117,557 Effect of changes in discount rates (7,509) (273) (7,782) (3,214) (586) (3,800) Balance, end of year $ 244,917 13,260 258,177 98,831 14,926 113,757 Present Value of Expected Future Policy Benefits: Balance, beginning of year $ 947,415 195,612 1,143,027 200,351 116,356 316,707 Beginning balance at original discount rate 996,169 208,051 1,204,220 214,188 121,908 336,096 Effect of changes in cash flow assumptions (389) (702) (1,091) (257) 331 74 Effects of actual variances from expected experience 7,370 5,330 12,700 (8,126) (2,103) (10,229) Adjusted beginning of year balance 1,003,150 212,679 1,215,829 205,805 120,136 325,941 Issuances 34,922 3,792 38,714 17,664 3,973 21,637 Interest accrual 43,275 8,355 51,630 9,339 5,667 15,006 Benefit payments (85,257) (22,129) (107,386) (15,891) (6,002) (21,893) Derecognition and other (128) 58 (70) 607 167 774 Ending balance at original discount rate 995,962 202,755 1,198,717 217,524 123,941 341,465 Effect of changes in discount rates (22,612) (7,633) (30,245) (5,578) (1,157) (6,735) Balance, end of year $ 973,350 195,122 1,168,472 211,946 122,784 334,730 Net liability for future policy benefits $ 728,433 181,862 910,295 113,115 107,858 220,973 December 31, 2022 (In thousands) Life Insurance Home Service Insurance Permanent Permanent Limited Pay Total Permanent Permanent Limited Pay Total Present Value of Expected Net Premiums: Balance, beginning of year $ 269,528 4,939 274,467 104,556 10,196 114,752 Beginning balance at original discount rate 246,386 5,093 251,479 90,012 9,532 99,544 Effect of changes in cash flow assumptions (3,662) 237 (3,425) 4,253 1,214 5,467 Effects of actual variances from expected experience 3,466 1,534 5,000 (3,744) (8,407) (12,151) Adjusted beginning of year balance 246,190 6,864 253,054 90,521 2,339 92,860 Issuances 35,826 4,086 39,912 19,030 5,288 24,318 Interest accrual 8,382 82 8,464 3,454 244 3,698 Net premiums collected (41,560) (258) (41,818) (11,202) 6,752 (4,450) Derecognition and other (1,237) (92) (1,329) (1,578) (229) (1,807) Ending balance at original discount rate 247,601 10,682 258,283 100,225 14,394 114,619 Effect of changes in discount rates (12,373) (473) (12,846) (6,717) (1,139) (7,856) Balance, end of year $ 235,228 10,209 245,437 93,508 13,255 106,763 Present Value of Expected Future Policy Benefits: Balance, beginning of year $ 1,168,282 240,679 1,408,961 266,206 161,715 427,921 Beginning balance at original discount rate 990,921 207,105 1,198,026 205,340 117,425 322,765 Effect of changes in cash flow assumptions (3,916) 374 (3,542) 4,822 1,765 6,587 Effects of actual variances from expected experience 4,528 4,910 9,438 (3,278) (992) (4,270) Adjusted beginning of year balance 991,533 212,389 1,203,922 206,884 118,198 325,082 Issuances 36,604 4,187 40,791 19,054 5,286 24,340 Interest accrual 42,547 8,474 51,021 8,754 5,452 14,206 Benefit payments (72,383) (16,765) (89,148) (18,870) (6,770) (25,640) Derecognition and other (2,132) (234) (2,366) (1,634) (258) (1,892) Ending balance at original discount rate 996,169 208,051 1,204,220 214,188 121,908 336,096 Effect of changes in discount rates (48,754) (12,439) (61,193) (13,837) (5,552) (19,389) Balance, end of year $ 947,415 195,612 1,143,027 200,351 116,356 316,707 Net liability for future policy benefits $ 712,187 185,403 897,590 106,843 103,101 209,944 Plus: Flooring impact 1 — 1 — — — Net liability for future policy benefits, after flooring impact $ 712,188 185,403 897,591 106,843 103,101 209,944 Net premiums collected is defined as the transactional gross premiums collected in the current period times the net premium ratio. Issuances are calculated as the present value, using the locked-in discount rate, of the expected net premiums or the expected future policy benefits related to new policies issued during the years ended December 31, 2023 and 2022. Interest accrual is the interest earned on the beginning present value of either the expected net premiums or the expected future policy benefits using the locked-in discount rate. Benefit payments are the transactional benefits (death, lapse, surrenders and maturities) paid in the current period. Derecognition refers to a subset of the issuances or the present value of future premiums released on new issues that lapsed during the years ended December 31, 2023 and 2022 as well as other reconciling items. The effects of actual variances from expected experience lines are primarily impacted by the actual policy cash flows during the period compared to that which was expected in the reserve assumptions. If the net of the two lines is a positive number, the implication is an unfavorable result with policy cash flows less favorable than assumed while a negative number implies a favorable result compared to assumptions. Our policy experience will vary from actual experience in any one period, either favorably or unfavorably. The following table reconciles the net liability for future policy benefits shown above to the liability for future policy benefits reported in the consolidated balance sheets. December 31, 2023 December 31, 2022 (In thousands) Life Home Service Consolidated Life Home Service Consolidated Life Insurance: Permanent $ 728,433 113,115 841,548 712,188 106,843 819,031 Permanent limited pay 181,862 107,858 289,720 185,403 103,101 288,504 Deferred profit liability 28,933 26,804 55,737 25,655 24,459 50,114 Other 28,319 13,929 42,248 27,370 13,628 40,998 Total life insurance 967,547 261,706 1,229,253 950,616 248,031 1,198,647 Accident & Health: Other 588 301 889 533 234 767 Total future policy benefit reserves $ 968,135 262,007 1,230,142 951,149 248,265 1,199,414 The following table provides the amount of undiscounted and discounted expected gross premiums and expected future benefit payments for long-term duration contracts. December 31, 2023 December 31, 2022 (In thousands) Life Home Service Life Home Service Undiscounted: Permanent: Expected future gross premiums $ 621,935 455,552 612,531 461,298 Expected future benefit payments 1,495,206 484,740 1,479,562 473,039 Permanent Limited Pay: Expected future gross premiums 47,161 77,266 47,447 74,278 Expected future benefit payments 326,821 320,810 323,559 316,225 Discounted: Permanent: Expected future gross premiums $ 481,963 275,629 472,754 271,440 Expected future benefit payments 973,350 211,946 947,415 200,351 Permanent Limited Pay: Expected future gross premiums 42,138 53,075 41,853 52,030 Expected future benefit payments 195,122 122,784 195,612 116,356 The following tables summarize the amount of revenue and interest related to long-term duration contracts recognized in the consolidated statements of operations and comprehensive income (loss): Years Ended December 31, 2023 2022 2021 (In thousands) Gross Premiums Interest Expense Gross Premiums Interest Expense Gross Premiums Interest Expense Life Insurance Segment: Life Insurance: Permanent $ 93,917 33,984 94,905 34,165 96,766 34,067 Permanent Limited Pay 16,396 8,923 15,023 9,214 13,678 9,331 Other 12,813 — 16,047 — 16,856 — Less: Reinsurance 1,702 — 1,819 — 1,742 — Total, net of reinsurance 121,424 42,907 124,156 43,379 125,558 43,398 Accident & Health: Other 725 — 502 — 505 — Less: Reinsurance 4 — 5 — 5 — Total, net of reinsurance 721 — 497 — 500 — Total $ 122,145 42,907 124,653 43,379 126,058 43,398 Home Service Insurance Segment: Life Insurance: Permanent $ 33,263 5,294 33,312 5,300 33,706 5,447 Permanent Limited Pay 8,576 6,388 8,396 6,255 8,324 6,187 Other 1,371 — 1,749 — 2,236 — Less: Reinsurance 25 — 27 — 23 — Total, net of reinsurance 43,185 11,682 43,430 11,555 44,243 11,634 Accident & Health: Other 916 — 781 — 750 — Total $ 44,101 11,682 44,211 11,555 44,993 11,634 The following table provides the weighted-average durations of the liability for future policy benefits. December 31, 2023 December 31, 2022 (In years) Life Home Service Life Home Service Permanent: Duration at original discount rate 8.5 16.4 8.0 15.4 Duration at current discount rate 8.5 16.4 8.5 16.2 Permanent Limited Pay: Duration at original discount rate 8.2 14.8 7.6 14.3 Duration at current discount rate 8.1 15.3 7.5 15.7 The following table provides the weighted-average interest rates for the liability for future policy benefits. December 31, 2023 December 31, 2022 Life Home Service Life Home Service Permanent: Interest rate at original discount rate 4.89 % 4.97 % 4.93 % 5.00 % Interest rate at current discount rate 4.79 % 4.96 % 5.10 % 5.22 % Permanent Limited Pay: Interest rate at original discount rate 4.29 % 5.04 % 4.30 % 5.05 % Interest rate at current discount rate 4.77 % 4.95 % 5.07 % 5.21 % LIABILITY FOR POLICYHOLDERS’ ACCOUNT BALANCES The following table presents the policyholders' account balances by range of guaranteed minimum crediting rates and the related range of the difference, in basis points, between rates being credited and the respective guaranteed minimums. At Guaranteed Minimum 1 Basis Point-50 Basis Points Above 51 Basis Points-150 Basis Points Above Greater Than 150 Basis Points Above Total December 31, 2023 (In thousands) Range of Guaranteed Minimum Crediting Rates: 0.00% - 1.49% $ 784 — 1,146 34,886 36,816 1.50% - 2.99% 33,073 671 49 — 33,793 3.00% - 4.49% 105,684 9 — — 105,693 Greater or equal to 4.50% 31,400 — — — 31,400 Total $ 170,941 680 1,195 34,886 207,702 At Guaranteed Minimum 1 Basis Point-50 Basis Points Above 51 Basis Points-150 Basis Points Above Greater Than 150 Basis Points Above Total December 31, 2022 (In thousands) Range of Guaranteed Minimum Crediting Rates: 0.00% - 1.49% $ 736 — 1,089 38,671 40,496 1.50% - 2.99% 24,155 631 51 — 24,837 3.00% - 4.49% 98,902 9 — — 98,911 Greater or equal to 4.50% 31,825 — — — 31,825 Total $ 155,618 640 1,140 38,671 196,069 The following tables summarize balances of and changes in policyholders' account balances. December 31, 2023 (In thousands, except for %) Supplemental Contracts Without Life Contingencies Fixed Annuity Dividend Accumulations Premiums Paid in Advance Balance, beginning of year $ 32,995 86,807 41,663 34,603 Issuances 22,387 2,741 660 3,693 Premiums received 123 4,387 5,860 793 Interest credited 1,483 2,653 1,364 1,627 Other 1 — — — Less: Surrenders and withdrawals — 9,454 4,587 9,677 Benefit payments 12,420 — — — Balance, end of year $ 44,569 87,134 44,960 31,039 Weighted-average crediting rates 4.00 % 3.56 % 3.04 % 2.95 % Cash surrender value $ 44,569 87,134 44,960 31,039 December 31, 2022 (In thousands, except for %) Supplemental Contracts Without Life Contingencies Fixed Annuity Dividend Accumulations Premiums Paid in Advance Balance, beginning of year $ 23,950 83,917 37,760 38,875 Issuances 12,071 3,044 683 2,820 Premiums received 176 4,940 5,538 779 Interest credited 1,067 2,631 1,216 964 Other 2 — — — Less: Surrenders and withdrawals — 7,725 3,534 8,835 Benefit payments 4,271 — — — Balance, end of year $ 32,995 86,807 41,663 34,603 Weighted-average crediting rates 4.08 % 3.59 % 3.07 % 3.04 % Cash surrender value $ 32,995 86,807 41,663 34,603 The following table reconciles policyholders' account balances shown above to the policyholders' account balances liability in the consolidated balance sheets. As of December 31, (In thousands) 2023 2022 Annuities: Supplemental contracts without life contingencies $ 44,569 32,995 Fixed annuity 87,134 86,807 Unearned revenue reserve 1,513 1,619 Other — 1 Total annuities $ 133,216 121,422 Premiums Paid in Advance: Premiums paid in advance $ 31,039 34,603 Other 1,407 1,781 Total premiums paid in advance $ 32,446 36,384 The following table presents information on changes in the liability for life, accident and health and property policy and contract claims. Years ended December 31, (In thousands) 2023 2022 2021 Policy claims payable: Balance at January 1 $ 9,884 14,590 13,206 Less: reinsurance recoverable 2,070 2,469 3,012 Net balance at January 1 7,814 12,121 10,194 Add claims incurred, related to: Current year 25,630 28,720 32,595 Prior years (1) (522) (46) 1,052 25,108 28,674 33,647 Deduct claims paid, related to: Current year 20,786 22,771 23,369 Prior years 6,797 10,210 8,351 27,583 32,981 31,720 Net balance December 31 5,339 7,814 12,121 Plus: reinsurance recoverable 1,298 2,070 2,469 Balance at December 31 $ 6,637 9,884 14,590 (1) This line is primarily impacted by the level of claim resolutions in the period compared to that which is expected by the reserve assumption. A positive number implies an unfavorable result where claim resolutions were less favorable than assumed while a negative number implies a favorable result compared to assumptions. Our claim assumptions will vary from actual experience in any one period, either favorably or unfavorably. SHORT DURATION CONTRACTS The Company's short duration contracts consist of credit life and credit disability in the Life Insurance segment and property insurance in the Home Service Insurance segment. The credit insurance lines are an immaterial part of short duration contracts so the following disclosures cover only the property insurance line of business in the Home Service Insurance segment. Special Property Insurance (Allied and Fire) The following table presents incurred claims development as of December 31, 2023, net of reinsurance, as well as cumulative claim frequency and the total of incurred-but-not-reported liabilities plus expected development on reported claims included within the net incurred claims amounts. This information is presented for the last five years as these claims rarely pay out over a longer period of time. As of December 31, 2023 Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Total of Incurred-but-Not-Reported Liabilities Plus Expected Development on Reported Claims Cumulative Number of Reported Claims For the Years Ended December 31, ($ In thousands) 2019 2020 2021 2022 2023 Accident Year: (Unaudited) 2019 $ 1,549 1,150 1,161 1,106 1,105 — 610 2020 2,598 2,670 2,577 2,694 — 2,415 2021 2,087 1,644 1,312 2 2,397 2022 1,213 1,262 4 362 2023 776 27 191 Total $ 7,149 The following table presents paid claims development as of December 31, 2023, net of reinsurance. Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Years Ended December 31, (In thousands) 2019 2020 2021 2022 2023 Accident Year: (Unaudited) 2019 $ 1,166 1,071 1,091 1,105 1,105 2020 1,997 2,639 2,576 2,694 2021 1,435 1,638 1,311 2022 1,011 1,259 2023 755 Total $ 7,124 All outstanding liabilities before 2019, net of reinsurance $ — Liabilities for claims and claim adjustment expenses, net of reinsurance $ 33 The reconciliation of the net incurred and paid claims development tables to the liability for claims and claim adjustment expenses in the consolidated balance sheets are as follows: As of December 31, (In thousands) 2023 2022 Net outstanding liabilities: Special property $ 33 263 Other short duration insurance lines 151 158 Liabilities for unpaid claims and claim adjustment expenses, net of reinsurance 184 421 Reinsurance recoverable on unpaid claims: Special property 1,220 1,275 Other short duration insurance lines 78 798 Total reinsurance recoverable on unpaid claims 1,298 2,073 Insurance lines other than short duration 5,155 7,390 Total gross liability for unpaid claims and claim adjustment expense $ 6,637 9,884 The following is supplementary information to the consolidated financial statements about average historical claims duration as of December 31, 2023. Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance (Unaudited) Years 1 2 3 4 5 Special property 93 % 13 % (8) % 3 % — %

Reinsurance

Reinsurance	12 Months Ended
	Dec. 31, 2023
Reinsurance Disclosures [Abstract]
Reinsurance	In the normal course of business, the Company reinsures portions of certain policies that we underwrite to limit disproportionate risks. During 2023 and 2022, we generally retained $100,000 on any one individual life insurance policy. The Company also reinsures 100% of our accidental death benefit rider coverage. The Company maintained catastrophe reinsurance with the net retention on any one loss of $30,000, which is the maximum policy limit on any single risk. During 2023, this reinsurance provided $11.0 million of coverage with the Company retaining $2.4 million of the risk. In 2022, this reinsurance provided $11.0 million of coverage once the Company paid a $1.4 million deductible. In consideration for a reinstatement premium, second event coverage was provided under the same terms for both years. The Company remains contingently liable in the event that any of the reinsurers are unable to meet their obligations under any reinsurance agreement. Our amounts recoverable from reinsurers represent receivables from and reserves ceded to reinsurers. We obtain reinsurance from multiple reinsurers, and we monitor concentration as well as financial strength ratings of our principal reinsurers. The ratings by A.M. Best Company range from A- (Excellent) to A+ (Superior). Assumed and ceded life reinsurance activity is summarized as follows: December 31, (In thousands) 2023 2022 Aggregate assumed life insurance in force $ 3,772 4,074 Aggregate ceded life insurance in force $ 619,597 543,496 Net life insurance in force $ 4,306,429 4,257,148 The Company's reinsurance recoverable on ceded reinsurance was $4.0 million and $4.6 million in 2023 and 2022, respectively. Premiums and claims and surrenders assumed and ceded for all lines of business for these years are summarized as follows: Years ended December 31, (In thousands) 2023 2022 2021 Premiums from short duration contracts: Direct $ 4,425 7,862 7,631 Assumed — — — Ceded (1,792) (1,413) (2,312) Net premiums earned 2,633 6,449 5,319 Premiums from long duration contracts: Direct 166,132 169,111 171,175 Assumed 68 74 84 Ceded (1,794) (1,920) (1,850) Net premiums earned 164,406 167,265 169,409 Total premiums earned $ 167,039 173,714 174,728 Claims and surrenders assumed $ 113 151 169 Claims and surrenders ceded $ (936) (1,130) (11,764) During the third quarter of 2021, SPFIC was impacted by Hurricane Ida, the second-most damaging and intense hurricane in Louisiana on record, behind Hurricane Katrina in 2005. The Company has a reinsurance agreement that covers catastrophic events such as Hurricane Ida. We paid the $0.5 million retention in claim amounts for Ida and do not expect to exceed the maximum reinsurance coverage.

Commitment and Contingencies

Commitment and Contingencies	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitment and Contingencies	LITIGATION AND REGULATORY ACTIONS From time to time, we are subject to legal and regulatory actions relating to our business. We defend all claims vigorously. As a result, we incur defense costs, including attorneys' fees, other direct litigation costs and the expenditure of management time that otherwise would be devoted to our business. If we suffer an adverse judgment as a result of litigation claims or if a regulator fines us, it could have a material adverse effect on our business, results of operations and financial condition. CREDIT FACILITY On May 5, 2021, the Company entered into a $20 million senior secured revolving credit facility (the “Credit Facility”) with Regions Bank ("Regions"). The Credit Facility has a three-year term, maturing on May 5, 2024, and allows the Company to borrow up to $20 million for working capital purposes, capital expenditures and other corporate purposes. Revolving loans may be requested by the Company in aggregate minimum principal amounts of $0.5 million per loan. At the Company's election, the revolving loans may either bear a base rate, which is 1.75% plus a base rate (a fluctuating rate per annum) equal to the greatest of (a) Regions' prime rate, (b) the federal funds rate plus 0.50%, or (c) 0.75%. The Company is required to pay Regions a quarterly commitment fee of 0.375% of the unused portion of the Credit Facility, which the Company expenses as it is incurred. Obligations under the Credit Facility are secured by substantially all of the assets of the Company other than the equity interests in all of the regulated insurance subsidiaries, real estate owned by the Company, and other limited exceptions. The Credit Facility contains customary events of default and financial, affirmative and negative covenants, including but not limited to restrictions on indebtedness, liens, investments, asset dispositions and restricted payments. As of December 31, 2023, the Company had not borrowed any funds against the Credit Facility and was not in violation of any covenants. CONTRACTUAL OBLIGATIONS The Company leases home office space in Austin, Texas for Citizens and in Puerto Rico for NES as well as several district office locations related to our Home Service Insurance segment across Louisiana, Mississippi and Arkansas, which are classified as operating leases. Certain operating leases include renewal options that extend the lease term. The exercise of lease renewal options is at our sole discretion when it is reasonably certain that we will exercise such option. Leases with an initial term of 12 months or less are immaterial to the consolidated financial statements and are recognized as lease expense on a straight-line basis over the lease term and not recorded on the consolidated balance sheets. Our operating lease liabilities had a weighted-average lease term of 6.8 years remaining as of December 31, 2023. Maturities of our remaining operating lease liabilities as of December 31, 2023 are as follows. (In thousands) Operating Lease Payments Maturity of operating lease liabilities: 2024 $ 1,499 2025 1,433 2026 1,385 2027 1,403 2028 1,438 After 2028 2,728 Total operating lease liabilities 9,886 Interest expense (813) Present value of operating lease liabilities $ 9,073 We record the lease right-of-use asset in Property and Equipment, net and the lease liability in Other Liabilities using a weighted average discount rate of 2.59%. Cash payments related to the operating lease liabilities were $1.4 million for both of the years ended December 31, 2023 and 2022 and were reported in operating cash flows. The Company does not engage in lease agreements among related parties.

Stockholders' Equity and Restri

Stockholders' Equity and Restrictions	12 Months Ended
	Dec. 31, 2023
Stockholders' Equity Note [Abstract]
Stockholders' Equity and Restrictions	STOCK Our Restated and Amended Articles of Incorporation authorize the issuance of 127,000,000 shares, of which 100,000,000 shares shall be Class A common stock, 2,000,000 shares shall be Class B common stock, and 25,000,000 shall be preferred stock. Both authorized classes of common stock are equal in all respects, except (a) each share of Class A common stock is entitled to receive twice the cash dividends paid on a per share basis to the Class B common stock, if any; and (b) the holders of the Class B common stock have the exclusive right to elect a simple majority of the Board of Directors of Citizens. In April 2021, we repurchased all of the outstanding Class B common stock and it is now classified as treasury stock. As a result, all of the directors are elected by the holders of the Class A common stock. Citizens has never issued any preferred stock. A summary of the change in the number of shares of Class A and Class B common stock and treasury stock issued is as follows: (In thousands) Common Stock Treasury Class A Class B Stock Balance at December 31, 2020 52,654 1,002 3,136 Stock issued under stock investment plan 404 — — Stock issued for compensation 112 — — Acquisition of Class B shares — — 1,002 Balance at December 31, 2021 53,170 1,002 4,138 Stock issued under stock investment plan 475 — — Stock issued for compensation 91 — — Acquisition of Class A shares — — 799 Other share issuance 22 — — Balance at December 31, 2022 53,758 1,002 4,937 Stock issued for compensation 125 — — Acquisition of Class A shares — — 393 Balance at December 31, 2023 53,883 1,002 5,330 EARNINGS PER SHARE The following table sets forth the computation of basic and diluted earnings per share. Years ended December 31, (In thousands, except per share amounts) 2023 2022 2021 Net income (loss) $ 24,437 26,007 72,706 Numerator for Basic Earnings Per Share: Net income (loss) allocated to Class A common stock $ 24,437 26,007 72,481 Net income (loss) allocated to Class B common stock — — 225 Net income (loss) $ 24,437 26,007 72,706 Denominator for Basic Earnings Per Share: Weighted average shares of Class A outstanding 49,696 50,139 49,664 Weighted average shares of Class B outstanding — — 308 Total weighted average shares outstanding 49,696 50,139 49,972 Basic earnings (loss) per share of Class A common stock $ 0.49 0.52 1.46 Basic earnings (loss) per share of Class B common stock — — 0.73 Numerator for Diluted Earnings Per Share: Net income (loss) allocated to Class A common stock $ 24,437 26,007 72,484 Net income (loss) allocated to Class B common stock — — 222 Net income (loss) $ 24,437 26,007 72,706 Denominator for Diluted Earnings Per Share: Weighted average shares of Class A outstanding 50,681 50,867 50,337 Weighted average shares of Class B outstanding — — 308 Total weighted average shares outstanding 50,681 50,867 50,645 Diluted earnings (loss) per share of Class A common stock $ 0.48 0.51 1.44 Diluted earnings (loss) per share of Class B common stock — — 0.72 STATUTORY CAPITAL AND SURPLUS The table below shows the combined total of all of our domestic insurance subsidiaries' statutory capital and surplus and statutory net income (loss) for life insurance operations and property insurance operations, although these amounts are not all available as dividends to Citizens since CICA Domestic is the only subsidiary directly owned by Citizens. All other domestic subsidiaries are owned by CICA Domestic. As of December 31, (In thousands) 2023 2022 Combined statutory capital and surplus: Life insurance operations $ 29,416 35,433 Property insurance operations 5,692 6,912 Total combined statutory capital and surplus $ 35,108 42,345 Years ended December 31, (In thousands) 2023 2022 2021 Combined statutory net income (loss): Life insurance operations $ (3,606) (1,885) 5,280 Property insurance operations (1,219) 1,615 (1,512) Total combined statutory net income (loss) $ (4,825) (270) 3,768 Generally, the net assets of the domestic insurance subsidiaries available for transfer to their immediate parent are limited to the lesser of the subsidiary's net gain from operations during the preceding year or 10% of the subsidiary's net statutory surplus as of the end of the preceding year as determined in accordance with accounting practices prescribed or permitted by insurance regulatory authorities. Under these practices, total surplus at December 31, 2023 was $26.3 million and net loss from operations was $0.9 million for CICA Domestic for the year ended December 31, 2023. Based upon these amounts, no dividend could be paid to the Company without prior regulatory approval in 2024. Payments of dividends in excess of such amounts would generally require approval by regulatory authorities. Our domestic insurance subsidiaries have calculated their risk-based capital ("RBC") in accordance with the National Association of Insurance Commissioners' ("NAIC") Model Rule and the RBC rules as adopted by their respective states of domicile. As part of the novation transaction with CICA Bermuda, the Company agreed to infuse capital into CICA Domestic as required by the Colorado Department of Insurance to maintain CICA Domestic's RBC above 350% in any future calendar year-end periods. All domestic insurance subsidiaries exceeded RBC minimum levels at December 31, 2023. CICA International is a Puerto Rico domiciled company. The Insurance Code of Puerto Rico does not specifically set forth minimum capital and surplus standards, but rather requires that an insurer submit a business plan for approval to the Office of the Commissioner of Insurance ("OIC") that includes proposed minimum capital and surplus. CICA International is required to maintain a minimum of $750,000 in capital and maintain a premium to surplus ratio of 7 to 1. CICA International began issuing new business as of January 1, 2023 and received the transfer of all of CICA Bermuda's in force insurance business as of August 31, 2023. On that date, Citizens entered into a Keep Well Agreement with CICA International to replace the Keep Well Agreement that had been in place between Citizens and CICA Bermuda. The Keep Well Agreement requires Citizens to contribute up to $10 million in capital to CICA International as necessary to ensure that CICA International maintains at least either (i) 112% of its required ratio of premiums to capital and surplus, or (ii) 200% of the minimum capital and surplus requirement, whichever is higher. The initial term of the Keep Well Agreement is 12 months. Since CICA International's capital exceeds both of the metrics, Citizens is not required to make a capital contribution. Any capital that Citizens is required to contribute could negatively impact the Company's capital resources and liquidity. As of December 31, (In thousands) 2023 2022 CICA Bermuda capital and surplus $ — 61,801 CICA International capital and surplus $ 66,619 — CICA Bermuda requested a modification as permitted under Section 6C (1) of the Bermuda Insurance Act 1978 (the "Insurance Act") to remove the impact of unrealized gains or losses from the Minimum Margin of Solvency requirement. On January 19, 2023, the Bermuda Monetary Authority granted CICA Bermuda a permitted practice, effective December 31, 2022, pursuant to Section 6C (1) of the Insurance Act to report its fixed income maturity securities at amortized cost in its unconsolidated statutory financial statements. Years ended December 31, (In thousands) 2023 2022 2021 CICA Bermuda net income (loss) $ — (1,024) 14,029 CICA International net income (loss) $ 27,484 — — As stated above, CICA International exceeded both of the capital and surplus metrics established by the OIC. CICA International could pay up to $5.0 million in dividends during 2024 without regulatory approval.

Segment and Other Operating Inf

Segment and Other Operating Information	12 Months Ended
	Dec. 31, 2023
Segment Reporting Information, Operating Income (Loss) [Abstract]
Segment and Other Operating Information	The Company has two reportable segments: Life Insurance and Home Service Insurance. Our Life Insurance segment issues endowment contracts, which are principally accumulation contracts that incorporate an element of life insurance protection, and ordinary whole life insurance to non-U.S. residents through CICA International. These contracts are designed to provide a fixed amount of insurance coverage over the life of the insured and may utilize rider benefits to provide additional coverage and annuity benefits to enhance accumulations. CICA Domestic issues ordinary whole life, final expense, life products with living benefits, critical illness and credit life and credit disability policies throughout the U.S. Our Home Service Insurance segment operates through our subsidiaries SPLIC, MGLIC and SPFIC, and focuses on the life insurance needs of the middle- and lower-income markets, primarily in Louisiana, Mississippi and Arkansas. Our policies are sold and serviced through funeral homes and independent agents who sell policies, collect premiums and service policyholders. Our Home Service Insurance segment also sold property insurance policies in Louisiana and Arkansas until operations were ceased effective June 30, 2023. The Life Insurance and Home Service Insurance portions of the Company constitute separate businesses. In addition to the Life Insurance and Home Service Insurance business, the Company also operates other non-insurance portions of the Company ("Other Non-Insurance Enterprises"), which primarily include the Company’s IT and corporate-support functions. The accounting policies of the reportable segments and Other Non-Insurance Enterprises are presented in accordance with U.S. GAAP and are the same as those described in the summary of significant accounting policies. The Company evaluates profit and loss performance based on U.S. GAAP net income (loss) before federal income taxes for its two reportable segments. The Company's Other Non-Insurance Enterprises represents the only reportable difference between segments and consolidated operations. Year ended December 31, 2023 (In thousands) Life Home Other Consolidated Revenues: Premiums: Life insurance $ 121,424 43,185 — 164,609 Accident and health insurance 721 916 — 1,637 Property insurance — 793 — 793 Net investment income (loss) 54,352 13,832 1,070 69,254 Investment related gains (losses), net 301 522 (63) 760 Other income (loss) 3,605 17 5 3,627 Total revenues 180,403 59,265 1,012 240,680 Benefits and expenses: Insurance benefits paid or provided: Claims and surrenders 113,428 22,565 — 135,993 Increase in future policy benefit reserves (10,931) 5,307 — (5,624) Policyholder liability remeasurement (gain) loss 4,153 307 — 4,460 Policyholders' dividends 5,512 30 — 5,542 Total insurance benefits paid or provided 112,162 28,209 — 140,371 Commissions 22,896 16,345 — 39,241 Other general expenses 23,969 16,690 6,472 47,131 Capitalization of deferred policy acquisition costs (20,251) (8,050) — (28,301) Amortization of deferred policy acquisition costs 12,895 2,565 — 15,460 Amortization of cost of insurance acquired 111 493 — 604 Total benefits and expenses 151,782 56,252 6,472 214,506 Income (loss) before federal income tax $ 28,621 3,013 (5,460) 26,174 Year ended December 31, 2022 (In thousands) Life Home Other Consolidated Revenues: Premiums: Life insurance $ 124,156 43,430 — 167,586 Accident and health insurance 497 781 — 1,278 Property insurance — 4,850 — 4,850 Net investment income (loss) 50,680 13,632 1,114 65,426 Investment related gains (losses), net (8,826) (1,277) (188) (10,291) Other income (loss) 3,668 1 6 3,675 Total revenues 170,175 61,417 932 232,524 Benefits and expenses: Insurance benefits paid or provided: Claims and surrenders 95,576 24,359 — 119,935 Increase in future policy benefit reserves 3,894 910 — 4,804 Policyholder liability remeasurement (gain) loss 1,728 1,156 — 2,884 Policyholders' dividends 5,990 23 — 6,013 Total insurance benefits paid or provided 107,188 26,448 — 133,636 Commissions 20,031 16,191 — 36,222 Other general expenses 23,192 16,444 5,541 45,177 Capitalization of deferred policy acquisition costs (17,942) (6,957) — (24,899) Amortization of deferred policy acquisition costs 12,160 2,230 — 14,390 Amortization of cost of insurance acquired 123 498 — 621 Total benefits and expenses 144,752 54,854 5,541 205,147 Income (loss) before federal income tax $ 25,423 6,563 (4,609) 27,377 Year ended December 31, 2021 (In thousands) Life Home Other Consolidated Revenues: Premiums: Life insurance $ 125,558 44,243 — 169,801 Accident and health insurance 500 750 — 1,250 Property insurance — 3,677 — 3,677 Net investment income (loss) 47,216 13,224 1,055 61,495 Investment related gains (losses), net 9,176 618 1,197 10,991 Other income (loss) 3,362 7 (37) 3,332 Total revenue 185,812 62,519 2,215 250,546 Benefits and expenses: Insurance benefits paid or provided: Claims and surrenders 91,390 28,345 — 119,735 Increase in future policy benefit reserves 7,822 1,951 — 9,773 Policyholder liability remeasurement (gain) loss 829 605 — 1,434 Policyholders' dividends 6,140 40 — 6,180 Total insurance benefits paid or provided 106,181 30,941 — 137,122 Commissions 18,747 16,716 — 35,463 Other general expenses 20,846 14,739 7,785 43,370 Capitalization of deferred policy acquisition costs (16,174) (6,566) — (22,740) Amortization of deferred policy acquisition costs 11,536 1,909 — 13,445 Amortization of cost of insurance acquired 150 607 — 757 Goodwill impairment 12,624 — — 12,624 Total benefits and expenses 153,910 58,346 7,785 220,041 Income (loss) before federal income tax $ 31,902 4,173 (5,570) 30,505 The table below summarizes assets by segment. December 31, (In thousands) 2023 2022 Assets: Segments: Life Insurance $ 1,267,243 1,194,285 Home Service Insurance 359,773 341,671 Total Segments 1,627,016 1,535,956 Other Non-Insurance Enterprises 41,912 54,747 Total assets $ 1,668,928 1,590,703 GEOGRAPHIC INFORMATION The following table sets forth, by country, the Company's annual total of earned premiums from geographic area for the years indicated: Years ended December 31, (In thousands) 2023 2022 2021 Area: United States $ 50,594 54,712 56,000 Colombia 25,453 25,181 24,829 Taiwan 17,760 18,236 19,042 Venezuela 15,143 16,429 17,788 Ecuador 13,379 12,992 13,115 Argentina 9,533 9,251 9,160 Other foreign countries 38,695 40,172 38,871 Net reinsurance (3,518) (3,259) (4,077) Total premiums $ 167,039 173,714 174,728

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	CICA International and CICA Bermuda, wholly-owned subsidiaries of Citizens, are considered controlled foreign corporations for federal income tax purposes. As a result, the insurance activity of CICA International and CICA Bermuda are subject to Subpart F of the Internal Revenue Code ("IRC") and are included in Citizens’ taxable income. Due to the 0% enacted tax rate in Bermuda, there are no deferred taxes recorded for CICA Bermuda's temporary differences. CICA International has applied for a tax exemption decree from the Government of Puerto Rico which will freeze the income tax rate at 4% on any taxable earnings in excess of $1.2 million. For the year ended December 31, 2023, the Subpart F income inclusion generated $1.6 million of federal income tax expense and $2.1 million of federal income tax expense for the years ended December 31, 2022 and 2021. In connection with the transfer of CICA Bermuda’s business from a zero tax jurisdiction to CICA International’s 4% tax jurisdiction in Puerto Rico, certain opening tax assets and liabilities, mainly related to investments, DAC and reserves, were established. The net deferred tax asset of $1.4 million was recorded to retained earnings during 2023 in accordance with ASC Topic 805. A reconciliation between the U.S. corporate income tax rate and the effective income tax rate is as follows: Years ended December 31, (In thousands, except for %) 2023 % 2022 % 2021 % Expected tax expense (benefit) $ 5,497 21.0 % $ 5,749 21.0 % $ 6,406 21.0 % Change in valuation allowance — — 1 — — — % Foreign income tax rate differential (5,029) (19.2) (5,260) (19.2) (9,427) (30.9) Tax-exempt interest and dividends-received deduction (35) (0.1) (63) (0.2) (114) (0.4) Adjustment of prior year taxes — — — — (83) (0.3) Effect of uncertain tax position (971) (3.7) (1,185) (4.3) (43,834) (143.7) Nondeductible costs to remediate tax compliance issue — — — — (176) (0.6) Compensation limitation under 162(m) and 280(g) 80 0.3 67 0.2 (21) (0.1) Subpart F income 1,595 6.1 2,053 7.5 2,102 6.9 PFIC QEF inclusions 570 2.2 — — — — Puerto Rico income tax exclusion (48) (0.2) — — — — Rate differential on net operating loss carryback claim — — — — 290 1.0 Goodwill impairment — — — — 2,651 8.7 Other 78 0.2 8 — 5 — Total federal income tax expense (benefit) $ 1,737 6.6 % $ 1,370 5.0 % $ (42,201) (138.4) % Income tax expense (benefit) consists of: Years ended December 31, (In thousands) 2023 2022 2021 Income tax expense (benefit): Current - normal operations $ 1,848 632 (68) Current - UTP release impact (971) (1,185) (43,834) Deferred 860 1,923 1,701 Total income tax expense (benefit) $ 1,737 1,370 (42,201) The components of deferred federal income taxes are as follows: December 31, (In thousands) 2023 2022 Deferred tax assets: Future policy benefit reserves $ 739 — Net operating and capital loss carryforwards 353 388 Accrued policyholder dividends and expenses 218 134 Investments — 113 Deferred intercompany loss 1,780 1,744 Unrealized losses on investments available-for-sale 12,786 11,688 Accrued compensation 379 360 Lease liability 1,895 2,124 Fixed assets 249 237 Other 270 203 Total gross deferred tax assets 18,669 16,991 Less: Valuation allowance 4,468 4,238 Net deferred tax assets 14,201 12,753 Deferred tax liabilities: DAC, COIA and intangible assets (11,556) (10,274) Future policy benefit reserves — (1,756) Unrealized gains on investments available-for-sale (322) — Tax reserves transition liability (1,494) (2,242) Right-of-use lease asset (1,895) (2,124) Other (36) (10) Total gross deferred tax liabilities (15,303) (16,406) Net deferred tax liability $ (1,102) (3,653) A summary of the changes in the components of deferred federal and state income taxes is as follows: December 31, (In thousands) 2023 2022 Deferred federal and state income taxes: Balance January 1, $ (3,653) 5,533 Deferred tax benefit (expense) (860) (1,923) Investments available-for-sale 2,424 21,770 Change in valuation allowance (230) (4,238) Effects of unrealized gains (losses) on reserves 1,217 (24,795) Balance December 31, $ (1,102) (3,653) The Company and our subsidiaries have no net operating loss carryforwards at December 31, 2023. The Company and our subsidiaries have capital loss carryforwards of $1.6 million at December 31, 2023, which begin expiring in 2026. At December 31, 2023 and 2022, we determined it was more likely than not that a portion of our capital deferred tax assets would not be realized in their entirety. Thus, the Company holds valuation allowances of $4.5 million and $4.2 million in other comprehensive income (loss) at December 31, 2023 and 2022. The Company recognizes only the impact of tax positions that, based on their technical merits, are more likely than not to be sustained upon an audit by the taxing authority. A reconciliation of unrecognized tax benefits is as follows: Years ended December 31, (In thousands) 2023 2022 2021 Balance January 1, $ 971 2,156 45,990 Reductions for tax positions of prior years (971) (1,185) (43,834) Balance December 31, $ — 971 2,156 This unrecognized tax benefit was reported in the balance of current federal income tax payable on the consolidated balance sheets. Included in these amounts are interest expense of $0.2 million and $0.4 million with respect to unrecognized tax benefits as of December 31, 2022 and 2021, respectively. There are no unrecognized tax benefits remaining as of December 31, 2023. The Company accrued an uncertain tax position of $1.0 million and $2.2 million at December 31, 2022 and 2021, respectively, which would have affected the effective tax rate if recognized. However, the Company released all of the remaining uncertain tax positions, including interest, during the fourth quarter of 2023 following the expiration of the statute of limitations on the tax year ended December 31, 2019. The Company’s practice is to recognize interest and penalties related to income tax matters in income tax expense. In the consolidated statements of operations and comprehensive income (loss), the amount of interest income recorded was $0.2 million, $0.2 million and $9.5 million for the years ended December 31, 2023, 2022 and 2021, respectively. The Coronavirus Aid, Relief, and Economic Security Act ("CARES Act") was enacted on March 27, 2020 in response to the COVID-19 pandemic. The CARES Act, among other things, permitted net operating losses incurred in 2018, 2019 and 2020 to be carried back to each of the five preceding taxable years to generate a refund of previously paid income taxes. During the year ended December 31, 2022, the Company was able to claim a net refund for taxes paid in preceding years as a result of the CARES Act. As of December 31, 2023, the Company has an accrued tax refund remaining of $1.5 million. The American Rescue Plan Act of 2021 was enacted March 11, 2021 and the Inflation Reduction Act was enacted on August 16, 2022. These Acts did not have a material impact on the Company's financial statements. The Company's federal income tax return is filed on a consolidated basis with the following entities: Citizens, Inc. CICA Life Insurance Company of America Magnolia Guaranty Life Insurance Company Security Plan Life Insurance Company Security Plan Fire Insurance Company Computing Technology, Inc. The method of tax allocation among companies is subject to a written tax sharing agreement, approved by the Board of Directors, whereby allocation is made primarily on a separate return basis pursuant to the wait-and-see method. Under this method, consolidated group members are not given current credit or refunds for net operating losses until taxable income on a separate return basis is generated. Intercompany tax balances are settled at least annually. The Company and our subsidiaries file income tax returns in the U.S. federal jurisdiction and various U.S. states. Our subsidiaries are subject to examination by U.S. tax authorities for tax years ending after December 31, 2019.

Other Comprehensive Income (Los

Other Comprehensive Income (Loss)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Other Comprehensive Income (Loss)	The changes in the components of other comprehensive income (loss) are reported net of the effects of income taxes of 21% for domestic entities and 4% for Puerto Rican entities as indicated below. (In thousands) Amount Tax Effect Total Year ended December 31, 2023: Unrealized gains (losses): Unrealized holding gains (losses) arising during the period $ 50,894 971 51,865 Reclassification adjustment for (gains) losses included in net income (loss) 756 (159) 597 Unrealized holding gains (losses), net 51,650 812 52,462 Change in current discount rate for liability for future policy benefits (34,790) 1,217 (33,573) Other comprehensive income (loss) $ 16,860 2,029 18,889 Year ended December 31, 2022: Unrealized gains (losses): Unrealized holding gains (losses) arising during the period $ (328,673) 17,555 (311,118) Reclassification adjustment for (gains) losses included in net income (loss) 104 (22) 82 Unrealized holding gains (losses), net (328,569) 17,533 (311,036) Change in current discount rate for liability for future policy benefits 337,776 (24,795) 312,981 Other comprehensive income (loss) $ 9,207 (7,262) 1,945 Year ended December 31, 2021: Unrealized gains (losses): Unrealized holding gains (losses) arising during the period $ (41,123) 3,084 (38,039) Reclassification adjustment for (gains) losses included in net income (loss) (243) 51 (192) Unrealized holding gains (losses), net (41,366) 3,135 (38,231) Change in current discount rate for liability for future policy benefits 92,396 (4,584) 87,812 Other comprehensive income (loss) $ 51,030 (1,449) 49,581

Stock Compensation

Stock Compensation	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Stock Compensation	In 2023, 2022 and 2021, the Company's Board of Directors approved awards of restricted stock units ("RSUs") under the Citizens, Inc. Omnibus Incentive Plan for non-employee directors and the executive management team. The RSUs granted to the directors vest one year from the date of the annual shareholders meeting, subject to continued service on the Board. RSUs granted to the executive management team are subject to achieving performance goals and once the goals are met, RSUs are awarded. These awarded RSUs have a time-based vesting component of three years, subject to continued employment. In addition, the Board also approved an allotment of RSUs for other employees with a delegation to the Chief Executive Officer to determine the participants and number of RSUs to be awarded. There were three million shares originally authorized to be granted under the plan. The following table provides a rollforward of restricted stock activity. Restricted Stock Units Units Weighted Average Grant Price Weighted Average Remaining Contractual Life Aggregate Fair Value (1) (In thousands) (In years) (In thousands) Outstanding at December 31, 2020 190 $ 6.03 0.88 $ 1,142 Granted 178 5.83 1,040 Less: Vested 147 6.21 913 Forfeited 8 5.96 47 Outstanding at December 31, 2021 213 $ 5.75 1.63 $ 1,222 Granted 184 4.00 734 Less: Vested 119 5.63 669 Forfeited 12 4.27 51 Outstanding at December 31, 2022 266 4.65 1.61 1,236 Granted 464 3.03 1,409 Less: Vested 148 4.56 673 Forfeited 8 4.47 37 Outstanding at December 31, 2023 574 $ 3.37 1.63 $ 1,935 (1) Fair value per share of restricted stock units was equal to Grant Date fair value per share, which was calculated based on the closing price of the Company's Class A common stock on the NYSE on the grant date, in accordance with ASC Topic 718. As of December 31, 2023, we recognized $0.9 million of expense, while $1.3 million was unrecognized and is expected to be amortized up to two years.

Benefit Plans

Benefit Plans	12 Months Ended
	Dec. 31, 2023
Benefit Plans [Abstract]
Benefit Plans	The Company sponsors a defined contribution retirement plan. The plan was initially established as the Citizens, Inc. Profit Sharing Plan and was restated as the Citizens, Inc. 401(k) Retirement and Profit Sharing Plan effective March 1, 2016. There have been no profit sharing contributions since 2014. The 401(k) plan automatically enrolls employees who have completed three months of service. Voluntary contributions are made by employees and the Company provides a matching contribution based upon the employee's level of contribution. The Company's expense was $0.8 million in 2023 and $0.7 million in both 2022 and 2021. The Company is primarily self-insured for employee health benefits. The Company records its self-insurance liability based on an estimate of claims incurred but not yet reported. There is stop-loss coverage for amounts in excess of $80,000 per individual per year. If more claims are made than were estimated or if the costs of actual claims increase beyond what was anticipated, reserves recorded may not be sufficient and additional accruals may be required in future periods.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	The Company has various routine related party transactions in conjunction with our holding company structure, such as management service agreements related to costs incurred, a tax sharing agreement between entities, and inter-company dividends and capital contributions. We perform an expense study on an annual basis, utilizing an enterprise-wide time study, and we adjust cost allocations among entities as needed based upon this review.  Any allocation changes are reflected in the segment operations, but do not impact consolidated expenses. There were no changes related to these relationships during the year ended December 31, 2023 and no additional related party transactions.

Quarterly Financial Information

Quarterly Financial Information (Unaudited)	12 Months Ended
	Dec. 31, 2023
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information (Unaudited)	The following table contains selected unaudited financial data for each quarter. (In thousands, except per share amounts) Fourth Third Second First 2023 Revenues $ 66,849 59,390 58,527 55,914 Benefits and expenses 58,075 54,749 52,483 49,199 Federal income tax expense (benefit) (1,967) 1,943 (82) 1,843 Net income (loss) 10,741 2,698 6,126 4,872 Net income (loss) available to common shareholders 10,741 2,698 6,126 4,872 Basic earnings (losses) per share of Class A common stock 0.21 0.06 0.12 0.10 Diluted earnings (losses) per share of Class A common stock 0.21 0.05 0.12 0.10 2022 Revenues $ 67,257 56,176 53,734 55,357 Benefits and expenses 55,846 51,354 49,768 48,179 Federal income tax expense (benefit) (2,248) 1,415 1,474 729 Net income (loss) 13,659 3,407 2,492 6,449 Net income (loss) available to common shareholders 13,659 3,407 2,492 6,449 Basic earnings (losses) per share of Class A common stock 0.27 0.07 0.05 0.13 Diluted earnings (losses) per share of Class A common stock 0.27 0.06 0.05 0.13

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	The Company has evaluated the impact of subsequent events as defined by the accounting guidance through the date this report was issued and determined that no subsequent events need to be recognized or disclosed.

Schedule II

Schedule II	12 Months Ended
	Dec. 31, 2023
Condensed Financial Information Disclosure [Abstract]
Schedule II	Schedule II December 31, (In thousands) 2023 2022 Assets: Investment in subsidiaries (1) $ 140,557 88,222 Fixed maturity securities available-for-sale, at fair value 21,190 28,566 Equity securities, at fair value 23 770 Short-term investments — 1,241 Cash 3,905 2,163 Accrued investment income 230 342 Accounts receivable from subsidiaries (1) 4,332 5,126 Property and equipment, net 9,251 10,387 Other assets 1,151 1,715 Total assets $ 180,639 138,532 Liabilities and Stockholders' Equity: Liabilities: Accrued expense and other liabilities $ 8,510 10,743 Total liabilities 8,510 10,743 Stockholders' equity: Common stock: Class A 268,675 268,147 Class B 3,184 3,184 Retained earnings 42,150 16,308 Unrealized investment gains (losses) on securities held by parent and subsidiaries, net of tax (118,155) (137,044) Treasury stock (23,725) (22,806) Total stockholders' equity 172,129 127,789 Total liabilities and stockholders' equity $ 180,639 138,532 (1) Eliminated in consolidation. Note to Schedule II : Citizens, Inc.'s investments in consolidated subsidiaries are stated at cost plus equity in undistributed income of consolidated subsidiaries and unrealized gains (losses) on investments held by consolidated subsidiaries. The Company includes in its statements of operations and comprehensive income (loss) dividends from its subsidiaries and equity in income (loss) of consolidated subsidiaries, which represents the net income (loss) of each of its wholly-owned subsidiaries. Schedule II, Continued Years ended December 31, (In thousands) 2023 2022 2021 Comprehensive Income (Loss): Revenues: Management service fees (1) $ 42,394 35,413 33,311 Investment income 1,083 6,124 1,063 Other 6 6 (37) Investment related gains (losses), net (63) (188) 1,197 Total revenues 43,420 41,355 35,534 Expenses: General expenses 44,642 38,926 37,977 Taxes, licenses and fees 158 149 198 Total expenses 44,800 39,075 38,175 Income (loss) before federal income tax expense (benefit) and equity in income (loss) of consolidated subsidiaries (1,380) 2,280 (2,641) Federal income tax expense (benefit) 1,798 (571) (1,661) Income (loss) before equity in income (loss) of consolidated subsidiaries (3,178) 2,851 (980) Equity in income (loss) of consolidated subsidiaries 27,615 23,156 73,686 Net income (loss) 24,437 26,007 72,706 Other comprehensive income (loss) 18,889 1,945 49,581 Total comprehensive income (loss) $ 43,326 27,952 122,287 (1) Eliminated in consolidation. Note to Schedule II : Citizens, Inc.'s investments in consolidated subsidiaries are stated at cost plus equity in undistributed income of consolidated subsidiaries and unrealized gains (losses) on investments held by consolidated subsidiaries. The Company includes in its statements of operations and comprehensive income (loss) dividends from its subsidiaries and equity in income (loss) of consolidated subsidiaries, which represents the net income (loss) of each of its wholly-owned subsidiaries. Schedule II, Continued Years ended December 31, (In thousands) 2023 2022 2021 Cash flows from operating activities: Net income (loss) $ 24,437 26,007 72,706 Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Investment related gains (losses), net 63 188 (1,197) Equity in loss (income) of consolidated subsidiaries (27,615) (23,156) (73,686) Change in accrued expenses and other liabilities (1,398) 643 (11,458) Change in federal income tax payable — (9,318) (2,683) Deferred federal income tax expense (benefit) — — 227 Amortization of premiums and discounts on investments 107 281 473 Depreciation 228 224 239 Change in accrued investment income 112 97 32 Stock-based compensation 588 461 646 Decrease (increase) in receivable from subsidiaries and other assets 795 705 (921) Other, net 481 188 151 Net cash provided by (used in) operating activities (2,202) (3,680) (15,471) Cash flows from investing activities: Purchases of fixed maturity securities, available-for-sale (723) (11,232) (2,678) Maturities and calls of fixed maturity securities, available-for-sale 6,027 9,721 7,548 Sales of fixed maturity securities, available-for-sale 2,580 4,314 6,952 Sales of property and equipment — 2 14 Sale of equity securities 770 500 — Sale of other long-term investments — — 8,790 Sale of real estate — — 3,552 Funding of mortgage loans — — (1,000) Principal payments on mortgage loans — 1,000 — Purchases of property and equipment (130) (32) (119) Purchases of short-term investments — (1,250) — Maturities of short-term investments 750 — — Sales of short-term investments 499 — — Net cash provided by (used in) investing activities 9,773 3,023 23,059 Cash flows from financing activities: Issuance of common stock — 2,244 2,255 Acquisition of treasury stock (919) (2,705) (9,090) Capital contribution to subsidiary (4,850) — — Other (60) (118) (456) Net cash provided by (used in) financing activities (5,829) (579) (7,291) Net increase (decrease) in cash 1,742 (1,236) 297 Cash at beginning of year 2,163 3,399 3,102 Cash at end of year $ 3,905 2,163 3,399 Note to Schedule II : Citizens, Inc.'s investments in consolidated subsidiaries are stated at cost plus equity in undistributed income of consolidated subsidiaries and unrealized gains (losses) on investments held by consolidated subsidiaries. The Company includes in its statements of operations and comprehensive income (loss) dividends from its subsidiaries and equity in income (loss) of consolidated subsidiaries, which represents the net income (loss) of each of its wholly-owned subsidiaries.

Schedule III

Schedule III	12 Months Ended
	Dec. 31, 2023
SEC Schedule, 12-16, Insurance Companies, Supplementary Insurance Information [Abstract]
Schedule III	Schedule III Years ended December 31, (In thousands) 2023 2022 Deferred policy acquisition costs: Life Insurance $ 120,840 113,484 Home Service Insurance 54,928 49,443 Total consolidated deferred policy acquisition costs $ 175,768 162,927 Future policy benefit reserves and policy claims payable: Life Insurance $ 970,327 955,157 Home Service Insurance 266,452 254,140 Total consolidated future policy benefit reserves and policy claims payable $ 1,236,779 1,209,297 Unearned premiums: Life Insurance $ 1,356 1,501 Home Service Insurance 38 267 Total consolidated unearned premiums $ 1,394 1,768 Other policy claims and benefits payable: Life Insurance $ 192,953 181,242 Home Service Insurance 23,638 23,961 Total consolidated other policy claims and benefits payable $ 216,591 205,203

Schedule IV

Schedule IV	12 Months Ended
	Dec. 31, 2023
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Abstract]
Schedule IV	For the Company's short duration contracts (property), written premium is not materially different from earned premium, therefore only earned premiums are detailed in Schedule IV. Schedule IV (In thousands) Direct Ceded to Assumed Net Amount % of Year ended December 31, 2023: Life insurance in force $ 4,922,254 619,597 3,772 4,306,429 0.1 % Premiums: Life insurance $ 166,336 1,795 68 164,609 Accident and health insurance 1,641 4 — 1,637 Property insurance 2,580 1,787 — 793 Total premiums $ 170,557 3,586 68 167,039 — % Year ended December 31, 2022: Life insurance in force $ 4,796,570 543,496 4,074 4,257,148 0.1 % Premiums: Life insurance $ 169,432 1,920 74 167,586 Accident and health insurance 1,283 5 — 1,278 Property insurance 6,258 1,408 — 4,850 Total premiums $ 176,973 3,333 74 173,714 — % Year ended December 31, 2021: Life insurance in force $ 4,627,509 465,954 4,366 4,165,921 0.1 % Premiums: Life insurance $ 171,567 1,850 84 169,801 Accident and health insurance 1,255 5 — 1,250 Property insurance 5,984 2,307 — 3,677 Total premiums $ 178,806 4,162 84 174,728 — %

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Pay vs Performance Disclosure
Net income (loss)	$ 10,741	$ 2,698	$ 6,126	$ 4,872	$ 13,659	$ 3,407	$ 2,492	$ 6,449	$ 24,437	$ 26,007	$ 72,706

Insider Trading Arrangements

Insider Trading Arrangements	12 Months Ended
	Dec. 31, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Consolidation, Policy [Policy Text Block]	BASIS OF PRESENTATION AND CONSOLIDATION The accompanying consolidated financial statements of Citizens, Inc. and its wholly-owned subsidiaries have been prepared in conformity with U.S. generally accepted accounting principles ("U.S. GAAP"). The consolidated financial statements include the accounts and operations of Citizens, Inc. ("Citizens" or the "Company"), a Colorado corporation, and its wholly-owned subsidiaries, CICA Life Insurance Company of America ("CICA Domestic"), CICA Life Ltd. ("CICA Bermuda"), CICA Life, A.I., a Puerto Rico company ("CICA International"), Citizens National Life Insurance Company ("CNLIC"), Security Plan Life Insurance Company ("SPLIC"), Security Plan Fire Insurance Company ("SPFIC"), Magnolia Guaranty Life Insurance Company ("MGLIC"), Computing Technology, Inc. ("CTI"), Nexo Global Services LLC, a Puerto Rico holding company ("Nexo") and Nexo Enrollment Services LLC, a Puerto Rico service company ("NES"). All significant inter-company accounts and transactions have been eliminated. Citizens and its wholly-owned subsidiaries are collectively referred to as the "Company," "we," "it," "us," or "our". Our Life Insurance segment operates through CICA International and CICA Domestic. Until December 31, 2022, our international life insurance business operated through CICA Bermuda. Beginning January 1, 2023, all new international policies are issued by CICA International. These companies provide U.S. dollar-denominated endowment contracts internationally, which are principally accumulation contracts that incorporate an element of life insurance protection and ordinary whole life insurance in U.S. dollar-denominated amounts sold to non-U.S. residents. These contracts are designed to provide a fixed amount of insurance coverage over the life of the insured and may utilize rider benefits to provide additional increasing or decreasing coverage and annuity benefits to enhance accumulations. On August 31, 2023, CICA Bermuda transferred all of its insurance in force business to CICA International. Prior to July 1, 2023, our domestic life insurance business operated through CICA Domestic and CNLIC. CICA Domestic issues ordinary whole life, final expense, life products with living benefits, critical illness and credit life and disability policies throughout the U.S. and CNLIC issued ordinary whole life and critical illness policies through June 30, 2023. CNLIC merged into CICA Domestic on July 1, 2023. Our Home Service Insurance segment operates through our subsidiaries SPLIC, MGLIC and SPFIC, and focuses on the life insurance needs of the middle- and lower-income markets, primarily in Louisiana, Mississippi and Arkansas. Our products in this segment consist primarily of small face amount ordinary whole life, industrial life and pre-need policies, which are designed to fund final expenses for the insured, primarily consisting of funeral and burial costs as well as critical illness and property insurance policies, which cover dwelling and contents. As of June 30, 2023, the Company ceased all operations for SPFIC. CTI provides data processing systems and services to the Company.
Investments [Policy Text Block]	Investment securities are classified as held-to-maturity ("HTM"), available-for-sale ("AFS") or trading. Management determines the appropriate classification at the time of purchase. The classification of securities is significant since it directly impacts the accounting for unrealized gains and losses on securities. Fixed maturity securities are classified as HTM and carried at amortized cost when management has the positive intent and the Company has the ability to hold the securities to maturity. Securities classified as AFS are carried at fair value, with the unrealized holding gains and losses, net of tax, reported in other comprehensive income (loss) and are not reported in earnings until realized. Our fixed maturity securities consist primarily of bonds classified as AFS. The Company does not classify any fixed maturity securities as trading or as HTM. Equity securities are measured at fair value with the change in fair value recorded through net income (loss). Unrealized gains (losses) of fixed maturity securities held as AFS are shown as a separate component of stockholders' equity, net of tax, and is a separate component of other comprehensive income (loss). The Company assesses AFS fixed maturity securities in an unrealized loss position for expected credit losses. First, we assess whether we intend to sell, or it is more likely than not that we will be required to sell, the security before recovery of its amortized cost. If either of the criteria is met, the security's amortized cost is written down to its fair value. For AFS fixed maturity securities that do not meet either criteria, we evaluate whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, management considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and adverse conditions specifically related to the security, among other factors. If management deems a credit loss has occurred, the impairment is recorded through an allowance for credit losses rather than as a write-down. Changes in the allowance for credit losses are recorded through investment related gains and losses. Any impairment that has not been recorded through an allowance for credit losses is recognized in accumulated other comprehensive income (loss) on our consolidated balance sheets. The Company made a policy election to exclude accrued interest from the amortized cost of AFS fixed maturity securities and report accrued interest separately in accrued investment income on the consolidated balance sheets. AFS fixed maturity securities are placed on non-accrual status when we no longer expect to receive all contractual amounts due. Accrued interest receivable is reversed against interest income when a security is placed on non-accrual status. Accordingly, we do not recognize an allowance for credit loss against accrued interest receivable. Premiums and discounts are amortized or accreted over the life of the related security as an adjustment to yield using the effective interest method. Dividend and interest income are recognized when earned. Realized gains and losses are included in earnings and are derived using the specific identification method for determining the cost of securities sold. The Company from time to time may dispose of an impaired security in response to asset/liability management decisions, future market movements, business plan changes, or if the net proceeds can be reinvested at a rate of return that is expected to recover the loss within a reasonable period of time. Policy loans are reported at unpaid principal balances. Other long-term investments consist primarily of investments in limited partnerships, Federal Home Loan Bank ("FHLB") common stock and mortgage loans. We initially estimate the fair value of investments in limited partnerships by reference to the transaction price. Subsequently, we obtain the fair value of these investments from net asset value information provided by the general partner or manager of the investments, the financial statements of which are audited annually. Recognition of investment income on these funds is delayed due to the availability of the related financial statements, which are generally obtained from the partnerships' general partners. As a result, our limited partnerships are generally reported on a three-month delay. We are a member of the FHLB of Dallas and such membership requires members to own stock in the FHLB. Our FHLB stock is carried at amortized cost, which approximates fair value. Mortgage loans on real estate are reported at unpaid principal balances. The Company had cash equivalents and fixed maturity securities with an aggregate fair value of $8.6 million and $9.8 million at December 31, 2023 and 2022, respectively, on deposit with various state regulatory authorities to fulfill statutory requirements. SHORT-TERM INVESTMENTS The Company considers investments maturing within one year at acquisition as short-term. These securities are carried at fair value.
Cash and Cash Equivalents [Policy Text Block]	Cash consists of balances on hand and on deposit in banks and financial institutions. Cash equivalents consists of securities whose duration does not exceed 90 days at the date of acquisition.
Reinsurance Recoverable [Policy Text Block]	Reinsurance recoverable includes expected reimbursements for policyholder claim amounts in excess of the Company's retention, as well as profit sharing and experience refund accruals. Reinsurance recoverable is reduced for estimated uncollectible amounts, if any. Reinsurance premiums, benefits and expenses are accounted for on a basis consistent with those used in accounting for the original policies issued and the terms of the reinsurance contracts. The cost of reinsurance related to long duration contracts is accounted for over the life of the underlying reinsured policies using assumptions consistent with those used to account for the underlying policies. The cost of reinsurance related to short duration contracts is accounted for over the coverage period. Profit-sharing and similar adjustable provisions are accrued based on the experience of the underlying policies.
Deferred Policy Acquisition Costs [Policy Text Block]	Deferred policy acquisition costs (“DAC”) are costs that are incremental and directly related to the successful acquisition of new or renewal insurance contracts. Such costs include the incremental direct costs of contract acquisition, such as sales commissions; the portion of employees’ total compensation and payroll-related fringe benefits related directly to time spent performing acquisition activities, such as underwriting, issuing and processing policies for contracts that have actually been acquired; and other costs related directly to acquisition activities that would not have been incurred if the contract had not been acquired. Contracts are grouped by contract type and issue year into cohorts consistent with the grouping used in estimating the associated liability. DAC is amortized on a constant level basis for the grouped contracts over the expected term of the related contracts to approximate straight-line amortization. For the Life Insurance segment, the constant level basis used is policy count in force. For the Home Service Insurance segment, the constant level basis used is face amount in force. The constant level bases used for amortization are projected using mortality and lapse assumptions that are based on the Company’s experience, industry data, and other factors at the end of each reporting period and are consistent with those used for the liability for future policy benefit life reserves. Annually, the Company completes experience studies with respect to mortality and lapse assumptions. If those assumptions are updated, the DAC amortization basis is recalculated and the effect of the assumption change will be reflected in the cohort level amortization in future periods. Inherent in the capitalization and amortization of DAC are certain management judgments about what acquisition costs are deferred, the ending asset balance and the annual amortization. Approximately 93% of our capitalized DAC are attributed to first year and renewal excess commissions. The remaining 7% are attributed to other costs that vary with and are directly related to the successful acquisition of new insurance business. Those costs generally include costs related to the production, underwriting and issuance of new business. Amortization of DAC is included in the consolidated statements of operations and comprehensive income (loss). The DAC balance on the consolidated balance sheets is reduced for actual experience in excess of expected experience. Changes in future estimates are recognized prospectively over the remaining expected contract term.
Goodwill and Other Intangible Assets [Policy Text Block]	Goodwill is the difference between the purchase price in a business combination and the fair value of assets and liabilities acquired and is not amortized. Other intangible assets include various state insurance licenses, which have been determined to have indefinite useful lives and, therefore, are not amortized. Both goodwill and other intangible assets with indefinite useful lives are subject to annual impairment analysis. Goodwill is tested for impairment on an annual basis or more frequently if indicators of potential impairment exist. The goodwill testing requires us to compare the estimated fair value of a reporting unit to its carrying value. If the carrying value of the reporting unit is lower than its estimated fair value, no further evaluation is required. If the carrying value of the reporting unit exceeds its estimated fair value, an impairment charge is recorded for that excess, limited to the total amount of goodwill allocated to that reporting unit. We have the option of performing an assessment of certain qualitative factors to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying value or proceeding directly to a quantitative impairment test. We elected to apply the quantitative assessment for the goodwill in our reporting units within the Life Insurance segment as of December 31, 2021.
Property and Equipment, Depreciation [Policy Text Block]	Property and equipment are carried at cost less accumulated depreciation. Depreciation of property and equipment is computed using the straight-line method over the useful lives of the assets, ranging from three years to thirty years. The following is a summary of property and equipment. December 31, (In thousands) 2023 2022 Property and equipment: Home office, land and buildings $ 3,980 3,980 Furniture and equipment 1,389 1,267 Electronic data processing equipment and computer software 7,800 7,485 Real estate and equipment leases (See Note 8 ) 9,073 10,116 Total property and equipment 22,242 22,848 Accumulated depreciation (10,433) (9,922) Property and equipment, net $ 11,809 12,926 The Company has several lease agreements for real estate and equipment, such as its corporate home office, Puerto Rico service center and several district office locations related to our Home Service Insurance segment. The Company recognizes these lease agreements on the consolidated balance sheets as a right-of-use asset and a corresponding lease liability. The Company uses its estimated incremental borrowing rate, which is derived from information available at lease commencement date, in determining the present value of lease payments.
Future Policy Benefits and Expenses [Policy Text Block]	As premium revenue is recognized, a liability for future policy benefits, which is the present value of estimated future policy benefits to be paid to or on behalf of policyholders less the present value of estimated future net premiums to be collected from policyholders, is accrued. The liability is estimated using current assumptions that include discount rate, mortality and lapses. These current assumptions are based on judgements that consider the Company’s historical experience, industry data, and other factors. Our traditional and limited-payment contracts are grouped into cohorts by contract type and issue year. Our reporting cohorts are (i) Permanent, which summarizes insurance policies with premiums payable over the lifetime of the policy, and (ii) Permanent Limited Pay, which summarizes insurance policies with premiums payable for a limited time after which the policy is fully paid up. Both reporting cohorts include whole life and endowment policies. The liability is adjusted for differences between actual and expected experience. The Company reviews its historical cash flow assumptions quarterly and in the third quarter of the year, the Company reviews its future cash flow assumptions. The net premium ratio used to calculate the liability is updated each quarter based on the current period's actual experience relative to expected experience. The revised net premium ratio is used to derive an updated liability for future policy benefits as of the beginning of the current reporting period, discounted at the locked-in discount rate. This amount is then compared to the carrying amount of the liability as of that same date, before the updating of cash flow assumptions, to determine the current period change in liability estimate. The current period change in the liability is the policyholder liability remeasurement gain or loss and is presented as a separate component of total insurance benefits paid or provided in the consolidated statements of operations and comprehensive income (loss). In subsequent periods, the revised net premiums are used to measure the liability for future policy benefits, subject to future revisions. For traditional and limited-payment contracts, the current discount rate assumption is a yield curve that equals the yield of an upper-medium grade fixed income instrument, based on A-quality corporate bonds. The Company selects fixed-income instruments that have been A rated by one of the major credit rating agencies, such as Moody’s, Standard & Poor’s, or Fitch. The current discount rate assumption is updated quarterly and used to remeasure the liability at the reporting date, with the resulting change reflected in other comprehensive income. For liability cash flows that are projected beyond the duration of market-observable A credit-rated fixed-income instruments, the Company uses the last market-observable yield level and linear interpolation to determine yield assumptions for durations that do not have market observable yields. The locked-in discount rate for policies issued prior to transition equals the rate set at contract issuance. For current year issues, the locked-in discount rate is the average of the current year quarterly discount rates and will change throughout the year as new discount rates are calculated, with the change reflected in net income. The accrued account balance for non-traditional life insurance and investment contracts is computed as deposits net of withdrawals made by the contract holder, plus amounts credited based on contract specifications, less contract fees and charges assessed, plus any additional interest. Annuity interest crediting rates range from 2.5% to 5.5% annually. Benefits and expenses are charged against the account balance to recognize costs as incurred over the estimated lives of the contracts. Expenses include interest credited to contract account balances and benefits paid in excess of contract account balances. Unpaid claims on accident and health and specialty property insurance policies represent the estimated liability for benefit expenses, both reported but not paid and incurred but not reported to the Company. The liability for incurred but not reported claims includes estimates for additional claim amounts due related to reported claims. Liabilities for unpaid claims are estimated using individual case basis valuations and statistical analysis. Those estimates are subject to the effects of trends in claim severity and frequency. Anticipated investment income is not considered in determining whether a premium deficiency exists with respect to short-duration contracts. Premium deposits accrue interest at rates ranging from 1.5% to 6.0% per annum. The cost of insurance is included in the premium when collected and interest is credited annually to deposit accounts. DEFERRED PROFIT LIABILITY For limited-payment products, gross premiums received in excess of net premiums are deferred at initial recognition as a deferred profit liability (“DPL”). Gross premiums are measured using assumptions consistent with those used in the measurement of the liability for future policy benefit life reserves, including discount rate, mortality and lapses. The DPL is amortized and recognized in net income within the increase (decrease) in future policy benefit reserves. The amortization basis for the DPL is the present value of insurance in force for life insurance contracts. Interest is accreted on the balance of the DPL using the locked-in discount rate. The Company reviews and updates its estimates of cash flows for the DPL at the same time as the estimates of cash flows for the liability for future policy benefit life reserves. The DPL is updated each quarter based on the current period's actual experience relative to expected experience with the changes recorded within the increase (decrease) in future policy benefit reserves in the consolidated statements of operations and comprehensive income (loss).
Participating Policies [Policy Text Block]	At December 31, 2023 and 2022, participating business approximated 51% and 55%, respectively, of direct life insurance in force. Policyholder dividends are determined based on the discretion of the board of directors of the policy issuing subsidiary. Policyholder dividends are accrued over the premium paying periods of the insurance contract.
Commitments and Contingencies Disclosure [Policy Text Block]	An estimated loss from a contingency is accrued and charged to results of operations only if both of the following conditions are met: 1. Information available prior to the issuance of the consolidated financial statements indicates that it is probable (virtual certainty is not required) that an asset has been impaired or a liability incurred as of the date of the consolidated financial statements; and 2. The amount of the loss can be reasonably estimated. Reasonable estimation of a possible loss does not require estimating a single amount of the loss. It requires that a loss be accrued if it can be estimated within a range. If an amount within the range is a better estimate than any other amount within the range, that amount is accrued. If no amount within the range is a better estimate than any other amount, the minimum amount in the range is accrued.
Premium Revenue and Related Expenses [Policy Text Block]	Premiums on life policies are recognized as earned when due. Premiums paid in advance on the consolidated balance sheets are held on deposit and accrue interest at rates ranging from 1.5% to 6.0% until such time as the premiums become due. Premiums on accident and health policies are recognized as revenue over the contract period on a pro rata basis. Benefits and expenses are associated with earned premiums resulting in the recognition of profits over the estimated lives of the contracts. This matching is accomplished by means of a provision for future policy benefits and the capitalization and amortization of deferred policy acquisition costs and amortization of deferred profit liability for limited pay plans. Annuity policies, primarily flexible premium fixed annuity products, are accounted for in a manner consistent with accounting for interest bearing financial instruments. Premium receipts are not reported as revenue, rather as deposit liabilities to annuity contracts. The annuity products issued do not include fees or other such charges. There is also a block of annuity products accounted for as FAS97 insurance products. Reserves are set up for surrenders and death benefits. Acquisition costs and premium loads are capitalized and amortized.
Income Taxes [Policy Text Block]	Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered. A deferred tax asset is recorded only if a determination is made that it is more-likely-than-not that the tax treatment on which the deferred tax asset depends will be sustained in the event of an audit. These determinations inherently involve management's judgment. In addition, the Company must record a tax valuation allowance with respect to deferred tax assets if it is more-likely-than-not that the tax benefit will not be realized. The Company releases stranded tax effects in accumulated other comprehensive income on an aggregate portfolio basis.
Earnings Per Share [Policy Text Block]	Basic earnings per share are computed by dividing net income available to common stockholders by the weighted average number of shares of common stock outstanding during each period. Diluted earnings per share are computed under the if-converted method for convertible securities and the treasury stock method for warrants, giving effect to all potential dilutive common stock, including options, warrants and convertible/redeemable preferred stock.  The basic and diluted earnings per share of Class B common stock are one half the earnings per share of the Class A common stock. We hold 100% of our Class B common stock in treasury.
Use of Estimates, Policy [Policy Text Block]	The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ materially from these estimates.
Reclassification, Policy [Policy Text Block]	Certain amounts presented in prior years have been reclassified to conform to the current presentation.
New Accounting Pronouncements, Policy [Policy Text Block]	ACCOUNTING STANDARDS RECENTLY ADOPTED Impacts at Transition Date In August 2018, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update ("ASU") No. 2018-12, Financial Services-Insurance (Topic 944): Targeted Improvements to the Accounting for Long-Duration Contracts. The Company adopted ASU 2018-12 for the liability for future policy benefits, DAC and COIA on a modified retrospective basis such that those balances were adjusted to conform to ASU 2018-12 effective January 1, 2021. The following table summarizes the balance of and changes in the liability for future policy benefits, annuity reserves, DAC and COIA due to the adoption of ASU 2018-12. (In thousands) Life Insurance Home Service Insurance Consolidated Liability for Future Policy Benefits Pre-adoption liability as of 12/31/2020 $ 987,373 255,513 1,242,886 Change in discount rate assumptions 261,823 108,468 370,291 Effect of reserve changes 6 96 102 Post-adoption liability as of 1/1/2021 $ 1,249,202 364,077 1,613,279 Fixed Annuity Liability Pre-adoption liability as of 12/31/2020 $ 60,027 18,277 78,304 Adjustments for the removal of shadow adjustments — 3,426 3,426 Post-adoption liability as of 1/1/2021 $ 60,027 21,703 81,730 Deferred Acquisition Costs Pre-adoption balance as of 12/31/2020 $ 94,771 10,142 104,913 Adjustments for the removal of shadow adjustments 8,270 29,905 38,175 Impact of flooring cohorts at zero 23 12 35 Post adoption balance as of 1/1/2021 $ 103,064 40,059 143,123 Cost of Insurance Acquired Pre-adoption balance as of 12/31/2020 $ 1,734 9,807 11,541 Adjustments for the removal of shadow adjustments — 484 484 Post adoption balance as of 1/1/2021 $ 1,734 10,291 12,025 At transition, the Company recorded a charge of $0.1 million to retained earnings, net of tax, primarily from capping net premium ratios for certain policyholder benefit cohorts at 100%, increasing reserves for certain non-premium paying cohorts and flooring certain DAC cohorts at zero. Other comprehensive income (loss) ("OCI") was reduced by $316.8 million primarily due to the difference in the discount rate used prior to transition and the discount rate at January 1, 2021. The Company also removed shadow adjustments previously recorded in OCI for the impact of unrealized gains and losses on annuity products that previously amortized unearned revenue, DAC and COIA over expected future gross profits. Impacts to Previously Reported Results Adoption of the standard impacted our previously reported consolidated financial results as follows: As of December 31, 2022 (In thousands) As Previously Reported Adoption of New Standard Post Adoption Consolidated Balance Sheet Deferred policy acquisition costs $ 140,167 22,760 162,927 Cost of insurance acquired 10,260 387 10,647 Deferred tax asset, net 2,414 (2,414) — Total assets 1,569,970 20,733 1,590,703 Future policy benefit reserves: Life insurance 1,305,506 (106,859) 1,198,647 Annuities 91,234 (91,234) — Policyholders' funds: Annuities — 121,422 121,422 Other policyholders' funds 40,497 (32,996) 7,501 Deferred federal income tax liability, net — 3,653 3,653 Total liabilities 1,568,927 (106,014) 1,462,913 Retained earnings (accumulated deficit) (52,203) 68,512 16,309 Accumulated other comprehensive income (loss) (195,279) 58,235 (137,044) Total stockholders' equity 1,043 126,747 127,790 Year Ended December 31, 2022 Year Ended December 31, 2021 (In thousands, except per share amounts) As Previously Reported Adoption of New Standard Post Adoption As Previously Reported Adoption of New Standard Post Adoption Consolidated Statements of Operations Increase (decrease) in future policy benefit reserves $ 29,640 (24,836) 4,804 36,444 (26,671) 9,773 Policyholder liability remeasurement (gain) loss — 2,884 2,884 — 1,434 1,434 Amortization of deferred policy acquisition costs 26,529 (12,139) 14,390 24,952 (11,507) 13,445 Amortization of cost of insurance acquired 974 (353) 621 1,206 (449) 757 Federal income tax expense (benefit) (429) 1,799 1,370 (43,475) 1,274 (42,201) Net income (loss) (6,638) 32,645 26,007 36,787 35,919 72,706 Basic earnings (losses) per share of Class A common stock (0.13) 0.65 0.52 0.74 0.72 1.46 Basic earnings (losses) per share of Class B common stock — — — 0.37 0.36 0.73 Diluted earnings (losses) per share of Class A common stock (0.13) 0.64 0.51 0.73 0.71 1.44 Diluted earnings (losses) per share of Class B common stock — — — 0.36 0.36 0.72 Year Ended December 31, 2022 Year Ended December 31, 2021 (In thousands) As Previously Reported Adoption of New Standard Post Adoption As Previously Reported Adoption of New Standard Post Adoption Consolidated Statement of Comprehensive Income (Loss) Unrealized holding gains (losses) arising during period $ (330,765) 2,196 (328,569) (5,298) (36,068) (41,366) Change in current discount rate for liability for future policy benefits — 337,776 337,776 — 92,396 92,396 Income tax expense (benefit) on other comprehensive income items (17,994) 25,256 7,262 5,465 (4,016) 1,449 Other comprehensive income (loss) (312,771) 314,716 1,945 (10,763) 60,344 49,581 Total comprehensive income (loss) (319,409) 347,361 27,952 26,024 96,263 122,287 On June 30, 2022, the FASB issued ASU No. 2022-03, Fair Value Measurement (Topic 820: Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions. This standard clarifies that contractual restrictions on equity security sales are not considered part of the security unit of account and, therefore, are not considered in measuring fair value. In addition, the amendments clarify that an entity cannot, as a separate unit of account, recognize and measure a contractual sale restriction. Disclosures on such restrictions are also required. The amendments are effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, and are required to be applied prospectively, with any adjustments from the adoption recognized in earnings and disclosed. Early adoption is available. Citizens' elected to adopt this standard as of December 31, 2023 as adoption of this standard has no impact on our consolidated financial statements. ACCOUNTING STANDARDS NOT YET ADOPTED On November 27, 2023, the FASB issued ASU No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures . This amendment expands a public entity's segment disclosures by requiring disclosure of significant segment expenses that are regularly provided to the chief operating decision maker, clarifying when an entity may report one or more additional measures to assess segment performance, requiring enhanced interim disclosures, providing new disclosure requirements for entities with a single reportable segment, and requiring other new disclosures. The amendments are effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024. Early adoption is available. Although the ASU only requires additional disclosures about the Company's operating segments, the Company is currently evaluating the effects of adopting this guidance on the consolidated financial statements. On December 14, 2023, the FASB issued ASU No. 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which is intended to enhance the transparency, decision usefulness and effectiveness of income tax disclosures. The amendments in this ASU require a public entity to disclose a tabular tax rate reconciliation, using both percentages and currency, with specific categories. A public entity is also required to provide a qualitative description of the state and local jurisdictions that make up the majority of the effect of the state and local income tax category and the net amount of income taxes paid, disaggregated by federal, state and foreign taxes and also disaggregated by individual jurisdictions. The amendments also remove certain disclosures that are no longer considered cost beneficial. The amendments are effective prospectively for annual periods beginning after December 15, 2024 and early adoption and retrospective application are permitted. The Company is currently evaluating the impact of adopting this pronouncement on the consolidated financial statements. No other new accounting pronouncement issued or effective during 2023 had, or is expected to have, a material impact on our consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Property, Plant and Equipment [Table Text Block]	The following is a summary of property and equipment. December 31, (In thousands) 2023 2022 Property and equipment: Home office, land and buildings $ 3,980 3,980 Furniture and equipment 1,389 1,267 Electronic data processing equipment and computer software 7,800 7,485 Real estate and equipment leases (See Note 8 ) 9,073 10,116 Total property and equipment 22,242 22,848 Accumulated depreciation (10,433) (9,922) Property and equipment, net $ 11,809 12,926

Investments (Tables)

Investments (Tables)	12 Months Ended
	Dec. 31, 2023
Investments Including Short Term And Cash And Cash Equivalents [Abstract]
Investments Including Short Term And Cash And Cash Equivalents [Table Text Block]	Carrying Value as of December 31, (In thousands, except for %) 2023 % 2022 % Cash and invested assets: Fixed maturity securities $ 1,238,981 86.7 % $ 1,179,619 86.5 % Equity securities 5,282 0.4 11,590 0.8 Policy loans 75,359 5.3 78,773 5.8 Other long-term investments 82,725 5.8 69,558 5.1 Short-term investments — — 1,241 0.1 Cash and cash equivalents 26,997 1.8 22,973 1.7 Total cash and invested assets $ 1,429,344 100.0 % $ 1,363,754 100.0 %
Debt Securities, Unrealized Gain (Loss) on Investments [Abstract]
Unrealized Gain (Loss) on Investments [Table Text Block]	The following table represents the amortized cost, gross unrealized gains and losses and fair value of fixed maturity securities as of December 31, 2023 and 2022. December 31, 2023 (In thousands) Amortized Gross Gross Fair Fixed maturity securities: Available-for-sale: U.S. Treasury securities $ 5,983 127 48 6,062 U.S. Government-sponsored enterprises 3,404 250 1 3,653 States and political subdivisions 314,203 2,160 29,132 287,231 Corporate: Financial 266,485 2,066 31,255 237,296 Consumer 250,672 2,145 37,094 215,723 Utilities 123,625 615 20,253 103,987 Energy 73,808 64 8,049 65,823 All other 185,153 956 21,331 164,778 Commercial mortgage-backed 171 — — 171 Residential mortgage-backed 107,174 9 10,060 97,123 Asset-backed 58,360 290 1,516 57,134 Total fixed maturity securities $ 1,389,038 8,682 158,739 1,238,981 December 31, 2022 (In thousands) Amortized Gross Gross Fair Fixed maturity securities: Available-for-sale: U.S. Treasury securities $ 9,425 152 9 9,568 U.S. Government-sponsored enterprises 3,434 277 1 3,710 States and political subdivisions 344,208 1,114 37,964 307,358 Corporate: Financial 243,758 512 42,383 201,887 Consumer 247,824 758 47,138 201,444 Utilities 115,738 39 23,790 91,987 Energy 76,065 — 11,395 64,670 All other 184,022 683 29,048 155,657 Commercial mortgage-backed 171 — 2 169 Residential mortgage-backed 110,582 9 10,765 99,826 Asset-backed 45,991 18 2,767 43,242 Foreign governments 100 1 — 101 Total fixed maturity securities $ 1,381,318 3,563 205,262 1,179,619
Schedule of Equity Securities [Table Text Block]	Most of the Company's equity securities are invested in a non-redeemable preferred stock fund at December 31, 2023. Fair Value as of December 31, (In thousands) 2023 2022 Equity securities: Stock mutual funds $ — 2,615 Bond mutual funds 740 4,337 Common stock 665 857 Non-redeemable preferred stock 7 8 Non-redeemable preferred stock fund 3,870 3,773 Total equity securities $ 5,282 11,590
Unrealized Continuous Losses on Investments [Abstract]
Schedule of Unrealized Loss on Investments [Table Text Block]	For fixed maturity security investments that have unrealized losses as of December 31, 2023 and 2022, the gross unrealized losses and related fair values that have been in a continuous unrealized loss position by timeframe are as follows. December 31, 2023 Less than 12 months Greater than 12 months Total (In thousands, except for # of securities) Fair Unrealized # of Fair Unrealized # of Fair Unrealized # of Fixed maturity securities: Available-for-sale securities: U.S. Treasury securities $ 1,203 40 5 65 8 2 1,268 48 7 U.S. Government-sponsored enterprises 221 1 1 — — — 221 1 1 States and political subdivisions 19,540 357 35 164,264 28,775 192 183,804 29,132 227 Corporate: Financial 12,584 383 19 176,521 30,872 217 189,105 31,255 236 Consumer 10,175 265 16 176,725 36,829 223 186,900 37,094 239 Utilities 3,596 66 20 85,169 20,187 137 88,765 20,253 157 Energy 3,291 57 1 59,392 7,992 76 62,683 8,049 77 All Other 7,864 185 10 141,865 21,146 169 149,729 21,331 179 Residential mortgage-backed 849 38 5 95,806 10,022 86 96,655 10,060 91 Asset-backed 4,757 111 8 32,764 1,405 40 37,521 1,516 48 Total fixed maturity securities $ 64,080 1,503 120 932,571 157,236 1,142 996,651 158,739 1,262 December 31, 2022 Less than 12 months Greater than 12 months Total (In thousands, except for # of securities) Fair Unrealized # of Fair Unrealized # of Fair Unrealized # of Fixed maturity securities: Available-for-sale securities: U.S. Treasury securities $ — — — 64 9 2 64 9 2 U.S. Government-sponsored enterprises 223 1 1 — — — 223 1 1 States and political subdivisions 189,084 30,866 242 14,184 7,098 14 203,268 37,964 256 Corporate: Financial 182,447 39,122 237 6,144 3,261 16 188,591 42,383 253 Consumer 164,224 34,823 220 23,417 12,315 30 187,641 47,138 250 Utilities 73,483 15,959 152 16,413 7,831 18 89,896 23,790 170 Energy 59,053 9,601 75 5,617 1,794 8 64,670 11,395 83 All Other 140,955 25,337 171 7,910 3,711 15 148,865 29,048 186 Commercial mortgage-backed 168 2 2 — — — 168 2 2 Residential mortgage-backed 98,758 10,514 95 759 251 5 99,517 10,765 100 Asset-backed 37,067 2,485 41 4,264 282 9 41,331 2,767 50 Total fixed maturity securities $ 945,462 168,710 1,236 78,772 36,552 117 1,024,234 205,262 1,353
Schedule of Fixed Maturities [Abstract]
Investments Classified by Contractual Maturity Date [Table Text Block]	The amortized cost and fair value of fixed maturity securities at December 31, 2023 by contractual maturity are shown in the table below. Actual maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties. Securities not due at a single maturity date have been reflected based upon final stated maturity. (In thousands) Amortized Cost Fair Value Fixed maturity securities: Due in one year or less $ 11,055 11,017 Due after one year through five years 122,681 121,443 Due after five years through ten years 296,313 290,023 Due after ten years 958,989 816,498 Total fixed maturity securities $ 1,389,038 1,238,981
Debt and Equity Securities, Realized Gain (Loss) [Abstract]
Schedule of Realized Gain (Loss) [Table Text Block]	The Company uses the specific identification method of the individual security to determine the cost basis used in the calculation of realized gains and losses related to security sales. Years ended December 31, (In thousands) 2023 2022 2021 Fixed maturity securities, available-for-sale: Proceeds $ 29,883 33,914 8,238 Gross realized gains 53 120 189 Gross realized losses 602 112 1 Equity securities: Proceeds $ 6,631 500 7,383 Gross realized gains 568 44 — Gross realized losses 55 — 149
Investment Income [Table Text Block]	Major categories of net investment income are summarized as follows: Years ended December 31, (In thousands) 2023 2022 2021 Gross investment income: Fixed maturity securities $ 60,127 58,400 55,579 Equity securities 630 650 1,024 Policy loans 6,011 6,189 6,420 Other long-term investments 4,509 2,535 809 Other 576 246 54 Total investment income 71,853 68,020 63,886 Investment expenses (2,599) (2,594) (2,391) Net investment income $ 69,254 65,426 61,495
Realized Gain (Loss) on Investments [Table Text Block]	Investment related gains (losses) are as follows: Years ended December 31, (In thousands) 2023 2022 2021 Investment related gains (losses): Sales, calls and maturities: Fixed maturity securities $ (756) (104) 243 Equity securities 513 62 (152) Real estate — — 981 Property and equipment — — 13 Other long-term investments 342 2,320 1,892 Investment related gains (losses) 99 2,278 2,977 Change in fair value of equity securities (190) (2,665) 376 Change in fair value of limited partnerships 912 (9,667) 7,452 Change in credit loss allowance (61) (237) 186 Net investment related gains (losses) $ 760 (10,291) 10,991

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2023
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	The following tables set forth our assets that are measured at fair value on a recurring basis. December 31, 2023 (In thousands) Level 1 Level 2 Level 3 Total Financial assets: Fixed maturity securities, available-for-sale: U.S. Treasury and U.S. Government-sponsored enterprises $ 6,062 3,653 — 9,715 States and political subdivisions — 287,231 — 287,231 Corporate 43 787,564 — 787,607 Commercial mortgage-backed — 171 — 171 Residential mortgage-backed — 97,123 — 97,123 Asset-backed — 57,134 — 57,134 Total fixed maturity securities available-for-sale 6,105 1,232,876 — 1,238,981 Equity securities: Bond mutual funds 740 — — 740 Common stock 665 — — 665 Non-redeemable preferred stock 7 — — 7 Non-redeemable preferred stock fund 3,870 — — 3,870 Total equity securities 5,282 — — 5,282 Other long-term investments (1) — — — 82,460 Total financial assets $ 11,387 1,232,876 — 1,326,723 (1) In accordance with Subtopic 820-10, certain investments that are measured at fair value using the net asset value per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table permit reconciliation of the fair value hierarchy to the amounts presented in the consolidated balance sheet. December 31, 2022 (In thousands) Level 1 Level 2 Level 3 Total Financial assets: Fixed maturity securities, available-for-sale: U.S. Treasury and U.S. Government-sponsored enterprises $ 9,567 3,711 — 13,278 States and political subdivisions — 307,358 — 307,358 Corporate 44 715,601 — 715,645 Commercial mortgage-backed — 169 — 169 Residential mortgage-backed — 99,826 — 99,826 Asset-backed — 43,242 — 43,242 Foreign governments — 101 — 101 Total fixed maturity securities available-for-sale 9,611 1,170,008 — 1,179,619 Equity securities: Stock mutual funds 2,615 — — 2,615 Bond mutual funds 4,337 — — 4,337 Common stock 857 — — 857 Non-redeemable preferred stock 8 — — 8 Non-redeemable preferred stock fund 3,773 — — 3,773 Total equity securities 11,590 — — 11,590 Other long-term investments (1) — — — 66,846 Total financial assets $ 21,201 1,170,008 — 1,258,055 (1) In accordance with Subtopic 820-10, certain investments that are measured at fair value using the net asset value per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table permit reconciliation of the fair value hierarchy to the amounts presented in the consolidated balance sheet.
Schedule of Limited Partners' Capital Account by Class [Table Text Block]	These investments are included in other long-term investments on the consolidated balance sheets. December 31, 2023 December 31, 2022 (In thousands, except years) Fair Value Using NAV Per Share Unfunded Commit- Range Fair Value Using NAV Per Share Unfunded Commit- Range Description Limited partnerships: Middle market Investments in privately-originated, performing senior secured debt primarily in North America-based companies $ 34,858 3,452 4 $ 33,234 6,011 5 Global equity fund Investments in common stocks of U.S., international developed and emerging markets with a focus on long-term capital growth 10,345 — 0 9,037 — 0 Late-stage growth Investments in private late-stage, established companies seeking capital to accelerate growth prior to an IPO or sale 20,524 14,271 4 to 6 16,892 18,444 5 to 7 Infrastructure Investments in environmental infrastructure and related technology, focusing on renewable power generation and distribution 16,733 9,576 10 7,683 4,107 11 Total limited partnerships $ 82,460 27,299 $ 66,846 28,562
Fair Value, by Balance Sheet Grouping [Table Text Block]	The carrying amount and fair value for the financial assets and liabilities on the consolidated financial statements not otherwise disclosed for the periods indicated were as follows: December 31, 2023 December 31, 2022 (In thousands) Carrying Fair Carrying Fair Financial assets: Policy loans $ 75,359 75,359 78,773 78,773 Residential mortgage loans 42 42 49 50 Cash and cash equivalents 26,997 26,997 22,973 22,973 Financial liabilities: Annuity - investment contracts 67,690 63,283 67,344 61,701 Other long-term investments. The following table summarizes the carrying amounts of other long-term investments. As of December 31, (In thousands) 2023 2022 Other long-term investments: Limited partnerships $ 82,460 69,294 FHLB common stock 202 193 Mortgage loans 42 49 All other investments 21 22 Total other long-term investments $ 82,725 69,558 We carried no limited partnership investments at cost at December 31, 2023 and $2.4 million were carried at cost at December 31, 2022.

Deferred Policy Acquisition C_2

Deferred Policy Acquisition Costs and Cost of Insurance Acquired (Tables)	12 Months Ended
	Dec. 31, 2023
Insurance [Abstract]
Deferred Policy Acquisition Costs [Table Text Block]	The following tables roll forward the DAC and COIA balances for the years ended December 31, 2023 and 2022 by reporting cohort. Our reporting cohorts are Permanent, which summarizes insurance policies with premiums payable over the lifetime of the policy, and Permanent Limited Pay, which summarizes insurance policies with premiums payable for a limited time after which the policy is fully paid up. Both reporting cohorts include whole life and endowment policies. DAC Year Ended December 31, 2023 (In thousands) Permanent Permanent Limited Pay Other Business Total Life Insurance: Balance, beginning of year $ 100,926 11,542 1,016 113,484 Capitalizations 16,451 3,332 468 20,251 Amortization expense (11,825) (799) (271) (12,895) Balance, end of year 105,552 14,075 1,213 120,840 Home Service Insurance: Balance, beginning of year 38,793 9,729 921 49,443 Capitalizations 6,570 1,232 248 8,050 Amortization expense (2,083) (397) (85) (2,565) Balance, end of year 43,280 10,564 1,084 54,928 Consolidated: Balance, beginning of year 139,719 21,271 1,937 162,927 Capitalizations 23,021 4,564 716 28,301 Amortization expense (13,908) (1,196) (356) (15,460) Balance, end of year $ 148,832 24,639 2,297 175,768 Year Ended December 31, 2022 (In thousands) Permanent Permanent Limited Pay Other Business Total Life Insurance: Balance, beginning of year $ 97,675 9,001 1,026 107,702 Capitalizations 14,599 3,193 150 17,942 Amortization expense (11,348) (652) (160) (12,160) Balance, end of year 100,926 11,542 1,016 113,484 Home Service Insurance: Balance, beginning of year 35,137 8,723 856 44,716 Capitalizations 5,501 1,372 84 6,957 Amortization expense (1,845) (366) (19) (2,230) Balance, end of year 38,793 9,729 921 49,443 Consolidated: Balance, beginning of year 132,812 17,724 1,882 152,418 Capitalizations 20,100 4,565 234 24,899 Amortization expense (13,193) (1,018) (179) (14,390) Balance, end of year $ 139,719 21,271 1,937 162,927
Cost of Insurance Acquired [Table Text Block]	Year Ended December 31, 2023 (In thousands) Permanent Permanent Limited Pay Other Business Total Life Insurance: Balance, beginning of year $ 267 750 444 1,461 Amortization expense (18) (55) (38) (111) Balance, end of year 249 695 406 1,350 Home Service Insurance: Balance, beginning of year 7,583 176 1,427 9,186 Amortization expense (389) (8) (96) (493) Balance, end of year 7,194 168 1,331 8,693 Consolidated: Balance, beginning of year 7,850 926 1,871 10,647 Amortization expense (407) (63) (134) (604) Balance, end of year $ 7,443 863 1,737 10,043 Year Ended December 31, 2022 (In thousands) Permanent Permanent Limited Pay Other Business Total Life Insurance: Balance, beginning of year $ 287 812 485 1,584 Amortization expense (20) (62) (41) (123) Balance, end of year 267 750 444 1,461 Home Service Insurance: Balance, beginning of year 7,989 184 1,511 9,684 Amortization expense (406) (8) (84) (498) Balance, end of year 7,583 176 1,427 9,186 Consolidated: Balance, beginning of year 8,276 996 1,996 11,268 Amortization expense (426) (70) (125) (621) Balance, end of year $ 7,850 926 1,871 10,647
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Estimated amortization of COIA in each of the next five years and thereafter is as follows. Actual future amortization will differ from these estimates due to variances from estimated future withdrawal assumptions. (In thousands) Amount Cost of insurance acquired: Year: 2024 $ 647 2025 599 2026 555 2027 515 2028 479 Thereafter 7,248 Total cost of insurance acquired $ 10,043

Policyholders' Liabilities (Tab

Policyholders' Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Insurance [Abstract]
Liability for Future Policy Benefit, Activity	LIABILITY FOR FUTURE POLICY BENEFITS The following tables summarize balances of and changes in the liability for future policy benefits for our reporting cohorts: Permanent, which summarizes insurance policies with premiums payable over the lifetime of the policy, and Permanent Limited Pay, which summarizes insurance policies with premiums payable for a limited time after which the policy is fully paid up. Both reporting cohorts include whole life and endowment policies. December 31, 2023 (In thousands) Life Insurance Home Service Insurance Permanent Permanent Limited Pay Total Permanent Permanent Limited Pay Total Present Value of Expected Net Premiums: Balance, beginning of year $ 235,228 10,209 245,437 93,508 13,255 106,763 Beginning balance at original discount rate 247,601 10,682 258,283 100,225 14,394 114,619 Effect of changes in cash flow assumptions (210) 38 (172) (343) 85 (258) Effects of actual variances from expected experience 4,184 1,536 5,720 (8,287) (6,402) (14,689) Adjusted beginning of year balance 251,575 12,256 263,831 91,595 8,077 99,672 Issuances 34,285 3,607 37,892 17,668 3,951 21,619 Interest accrual 9,291 355 9,646 4,045 468 4,513 Net premiums collected (43,307) (2,955) (46,262) (11,901) 2,832 (9,069) Derecognition and other 582 270 852 638 184 822 Ending balance at original discount rate 252,426 13,533 265,959 102,045 15,512 117,557 Effect of changes in discount rates (7,509) (273) (7,782) (3,214) (586) (3,800) Balance, end of year $ 244,917 13,260 258,177 98,831 14,926 113,757 Present Value of Expected Future Policy Benefits: Balance, beginning of year $ 947,415 195,612 1,143,027 200,351 116,356 316,707 Beginning balance at original discount rate 996,169 208,051 1,204,220 214,188 121,908 336,096 Effect of changes in cash flow assumptions (389) (702) (1,091) (257) 331 74 Effects of actual variances from expected experience 7,370 5,330 12,700 (8,126) (2,103) (10,229) Adjusted beginning of year balance 1,003,150 212,679 1,215,829 205,805 120,136 325,941 Issuances 34,922 3,792 38,714 17,664 3,973 21,637 Interest accrual 43,275 8,355 51,630 9,339 5,667 15,006 Benefit payments (85,257) (22,129) (107,386) (15,891) (6,002) (21,893) Derecognition and other (128) 58 (70) 607 167 774 Ending balance at original discount rate 995,962 202,755 1,198,717 217,524 123,941 341,465 Effect of changes in discount rates (22,612) (7,633) (30,245) (5,578) (1,157) (6,735) Balance, end of year $ 973,350 195,122 1,168,472 211,946 122,784 334,730 Net liability for future policy benefits $ 728,433 181,862 910,295 113,115 107,858 220,973 December 31, 2022 (In thousands) Life Insurance Home Service Insurance Permanent Permanent Limited Pay Total Permanent Permanent Limited Pay Total Present Value of Expected Net Premiums: Balance, beginning of year $ 269,528 4,939 274,467 104,556 10,196 114,752 Beginning balance at original discount rate 246,386 5,093 251,479 90,012 9,532 99,544 Effect of changes in cash flow assumptions (3,662) 237 (3,425) 4,253 1,214 5,467 Effects of actual variances from expected experience 3,466 1,534 5,000 (3,744) (8,407) (12,151) Adjusted beginning of year balance 246,190 6,864 253,054 90,521 2,339 92,860 Issuances 35,826 4,086 39,912 19,030 5,288 24,318 Interest accrual 8,382 82 8,464 3,454 244 3,698 Net premiums collected (41,560) (258) (41,818) (11,202) 6,752 (4,450) Derecognition and other (1,237) (92) (1,329) (1,578) (229) (1,807) Ending balance at original discount rate 247,601 10,682 258,283 100,225 14,394 114,619 Effect of changes in discount rates (12,373) (473) (12,846) (6,717) (1,139) (7,856) Balance, end of year $ 235,228 10,209 245,437 93,508 13,255 106,763 Present Value of Expected Future Policy Benefits: Balance, beginning of year $ 1,168,282 240,679 1,408,961 266,206 161,715 427,921 Beginning balance at original discount rate 990,921 207,105 1,198,026 205,340 117,425 322,765 Effect of changes in cash flow assumptions (3,916) 374 (3,542) 4,822 1,765 6,587 Effects of actual variances from expected experience 4,528 4,910 9,438 (3,278) (992) (4,270) Adjusted beginning of year balance 991,533 212,389 1,203,922 206,884 118,198 325,082 Issuances 36,604 4,187 40,791 19,054 5,286 24,340 Interest accrual 42,547 8,474 51,021 8,754 5,452 14,206 Benefit payments (72,383) (16,765) (89,148) (18,870) (6,770) (25,640) Derecognition and other (2,132) (234) (2,366) (1,634) (258) (1,892) Ending balance at original discount rate 996,169 208,051 1,204,220 214,188 121,908 336,096 Effect of changes in discount rates (48,754) (12,439) (61,193) (13,837) (5,552) (19,389) Balance, end of year $ 947,415 195,612 1,143,027 200,351 116,356 316,707 Net liability for future policy benefits $ 712,187 185,403 897,590 106,843 103,101 209,944 Plus: Flooring impact 1 — 1 — — — Net liability for future policy benefits, after flooring impact $ 712,188 185,403 897,591 106,843 103,101 209,944 Net premiums collected is defined as the transactional gross premiums collected in the current period times the net premium ratio. Issuances are calculated as the present value, using the locked-in discount rate, of the expected net premiums or the expected future policy benefits related to new policies issued during the years ended December 31, 2023 and 2022. Interest accrual is the interest earned on the beginning present value of either the expected net premiums or the expected future policy benefits using the locked-in discount rate. Benefit payments are the transactional benefits (death, lapse, surrenders and maturities) paid in the current period. Derecognition refers to a subset of the issuances or the present value of future premiums released on new issues that lapsed during the years ended December 31, 2023 and 2022 as well as other reconciling items. The effects of actual variances from expected experience lines are primarily impacted by the actual policy cash flows during the period compared to that which was expected in the reserve assumptions. If the net of the two lines is a positive number, the implication is an unfavorable result with policy cash flows less favorable than assumed while a negative number implies a favorable result compared to assumptions. Our policy experience will vary from actual experience in any one period, either favorably or unfavorably. The following table reconciles the net liability for future policy benefits shown above to the liability for future policy benefits reported in the consolidated balance sheets. December 31, 2023 December 31, 2022 (In thousands) Life Home Service Consolidated Life Home Service Consolidated Life Insurance: Permanent $ 728,433 113,115 841,548 712,188 106,843 819,031 Permanent limited pay 181,862 107,858 289,720 185,403 103,101 288,504 Deferred profit liability 28,933 26,804 55,737 25,655 24,459 50,114 Other 28,319 13,929 42,248 27,370 13,628 40,998 Total life insurance 967,547 261,706 1,229,253 950,616 248,031 1,198,647 Accident & Health: Other 588 301 889 533 234 767 Total future policy benefit reserves $ 968,135 262,007 1,230,142 951,149 248,265 1,199,414 The following table provides the amount of undiscounted and discounted expected gross premiums and expected future benefit payments for long-term duration contracts. December 31, 2023 December 31, 2022 (In thousands) Life Home Service Life Home Service Undiscounted: Permanent: Expected future gross premiums $ 621,935 455,552 612,531 461,298 Expected future benefit payments 1,495,206 484,740 1,479,562 473,039 Permanent Limited Pay: Expected future gross premiums 47,161 77,266 47,447 74,278 Expected future benefit payments 326,821 320,810 323,559 316,225 Discounted: Permanent: Expected future gross premiums $ 481,963 275,629 472,754 271,440 Expected future benefit payments 973,350 211,946 947,415 200,351 Permanent Limited Pay: Expected future gross premiums 42,138 53,075 41,853 52,030 Expected future benefit payments 195,122 122,784 195,612 116,356 The following tables summarize the amount of revenue and interest related to long-term duration contracts recognized in the consolidated statements of operations and comprehensive income (loss): Years Ended December 31, 2023 2022 2021 (In thousands) Gross Premiums Interest Expense Gross Premiums Interest Expense Gross Premiums Interest Expense Life Insurance Segment: Life Insurance: Permanent $ 93,917 33,984 94,905 34,165 96,766 34,067 Permanent Limited Pay 16,396 8,923 15,023 9,214 13,678 9,331 Other 12,813 — 16,047 — 16,856 — Less: Reinsurance 1,702 — 1,819 — 1,742 — Total, net of reinsurance 121,424 42,907 124,156 43,379 125,558 43,398 Accident & Health: Other 725 — 502 — 505 — Less: Reinsurance 4 — 5 — 5 — Total, net of reinsurance 721 — 497 — 500 — Total $ 122,145 42,907 124,653 43,379 126,058 43,398 Home Service Insurance Segment: Life Insurance: Permanent $ 33,263 5,294 33,312 5,300 33,706 5,447 Permanent Limited Pay 8,576 6,388 8,396 6,255 8,324 6,187 Other 1,371 — 1,749 — 2,236 — Less: Reinsurance 25 — 27 — 23 — Total, net of reinsurance 43,185 11,682 43,430 11,555 44,243 11,634 Accident & Health: Other 916 — 781 — 750 — Total $ 44,101 11,682 44,211 11,555 44,993 11,634 The following table provides the weighted-average durations of the liability for future policy benefits. December 31, 2023 December 31, 2022 (In years) Life Home Service Life Home Service Permanent: Duration at original discount rate 8.5 16.4 8.0 15.4 Duration at current discount rate 8.5 16.4 8.5 16.2 Permanent Limited Pay: Duration at original discount rate 8.2 14.8 7.6 14.3 Duration at current discount rate 8.1 15.3 7.5 15.7 The following table provides the weighted-average interest rates for the liability for future policy benefits. December 31, 2023 December 31, 2022 Life Home Service Life Home Service Permanent: Interest rate at original discount rate 4.89 % 4.97 % 4.93 % 5.00 % Interest rate at current discount rate 4.79 % 4.96 % 5.10 % 5.22 % Permanent Limited Pay: Interest rate at original discount rate 4.29 % 5.04 % 4.30 % 5.05 % Interest rate at current discount rate 4.77 % 4.95 % 5.07 % 5.21 %
Policyholder Account Balance, Guaranteed Minimum Crediting Rate	The following table presents the policyholders' account balances by range of guaranteed minimum crediting rates and the related range of the difference, in basis points, between rates being credited and the respective guaranteed minimums. At Guaranteed Minimum 1 Basis Point-50 Basis Points Above 51 Basis Points-150 Basis Points Above Greater Than 150 Basis Points Above Total December 31, 2023 (In thousands) Range of Guaranteed Minimum Crediting Rates: 0.00% - 1.49% $ 784 — 1,146 34,886 36,816 1.50% - 2.99% 33,073 671 49 — 33,793 3.00% - 4.49% 105,684 9 — — 105,693 Greater or equal to 4.50% 31,400 — — — 31,400 Total $ 170,941 680 1,195 34,886 207,702 At Guaranteed Minimum 1 Basis Point-50 Basis Points Above 51 Basis Points-150 Basis Points Above Greater Than 150 Basis Points Above Total December 31, 2022 (In thousands) Range of Guaranteed Minimum Crediting Rates: 0.00% - 1.49% $ 736 — 1,089 38,671 40,496 1.50% - 2.99% 24,155 631 51 — 24,837 3.00% - 4.49% 98,902 9 — — 98,911 Greater or equal to 4.50% 31,825 — — — 31,825 Total $ 155,618 640 1,140 38,671 196,069
Policyholder Account Balance	The following tables summarize balances of and changes in policyholders' account balances. December 31, 2023 (In thousands, except for %) Supplemental Contracts Without Life Contingencies Fixed Annuity Dividend Accumulations Premiums Paid in Advance Balance, beginning of year $ 32,995 86,807 41,663 34,603 Issuances 22,387 2,741 660 3,693 Premiums received 123 4,387 5,860 793 Interest credited 1,483 2,653 1,364 1,627 Other 1 — — — Less: Surrenders and withdrawals — 9,454 4,587 9,677 Benefit payments 12,420 — — — Balance, end of year $ 44,569 87,134 44,960 31,039 Weighted-average crediting rates 4.00 % 3.56 % 3.04 % 2.95 % Cash surrender value $ 44,569 87,134 44,960 31,039 December 31, 2022 (In thousands, except for %) Supplemental Contracts Without Life Contingencies Fixed Annuity Dividend Accumulations Premiums Paid in Advance Balance, beginning of year $ 23,950 83,917 37,760 38,875 Issuances 12,071 3,044 683 2,820 Premiums received 176 4,940 5,538 779 Interest credited 1,067 2,631 1,216 964 Other 2 — — — Less: Surrenders and withdrawals — 7,725 3,534 8,835 Benefit payments 4,271 — — — Balance, end of year $ 32,995 86,807 41,663 34,603 Weighted-average crediting rates 4.08 % 3.59 % 3.07 % 3.04 % Cash surrender value $ 32,995 86,807 41,663 34,603 The following table reconciles policyholders' account balances shown above to the policyholders' account balances liability in the consolidated balance sheets. As of December 31, (In thousands) 2023 2022 Annuities: Supplemental contracts without life contingencies $ 44,569 32,995 Fixed annuity 87,134 86,807 Unearned revenue reserve 1,513 1,619 Other — 1 Total annuities $ 133,216 121,422 Premiums Paid in Advance: Premiums paid in advance $ 31,039 34,603 Other 1,407 1,781 Total premiums paid in advance $ 32,446 36,384

Policy Claim Liabilities and _2

Policy Claim Liabilities and Short Duration Contracts (Tables)	12 Months Ended
	Dec. 31, 2023
Insurance [Abstract]
Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block]	The following table presents information on changes in the liability for life, accident and health and property policy and contract claims. Years ended December 31, (In thousands) 2023 2022 2021 Policy claims payable: Balance at January 1 $ 9,884 14,590 13,206 Less: reinsurance recoverable 2,070 2,469 3,012 Net balance at January 1 7,814 12,121 10,194 Add claims incurred, related to: Current year 25,630 28,720 32,595 Prior years (1) (522) (46) 1,052 25,108 28,674 33,647 Deduct claims paid, related to: Current year 20,786 22,771 23,369 Prior years 6,797 10,210 8,351 27,583 32,981 31,720 Net balance December 31 5,339 7,814 12,121 Plus: reinsurance recoverable 1,298 2,070 2,469 Balance at December 31 $ 6,637 9,884 14,590 (1) This line is primarily impacted by the level of claim resolutions in the period compared to that which is expected by the reserve assumption. A positive number implies an unfavorable result where claim resolutions were less favorable than assumed while a negative number implies a favorable result compared to assumptions. Our claim assumptions will vary from actual experience in any one period, either favorably or unfavorably.
Short-duration Insurance Contracts, Claims Development	This information is presented for the last five years as these claims rarely pay out over a longer period of time. As of December 31, 2023 Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Total of Incurred-but-Not-Reported Liabilities Plus Expected Development on Reported Claims Cumulative Number of Reported Claims For the Years Ended December 31, ($ In thousands) 2019 2020 2021 2022 2023 Accident Year: (Unaudited) 2019 $ 1,549 1,150 1,161 1,106 1,105 — 610 2020 2,598 2,670 2,577 2,694 — 2,415 2021 2,087 1,644 1,312 2 2,397 2022 1,213 1,262 4 362 2023 776 27 191 Total $ 7,149 The following table presents paid claims development as of December 31, 2023, net of reinsurance. Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance Years Ended December 31, (In thousands) 2019 2020 2021 2022 2023 Accident Year: (Unaudited) 2019 $ 1,166 1,071 1,091 1,105 1,105 2020 1,997 2,639 2,576 2,694 2021 1,435 1,638 1,311 2022 1,011 1,259 2023 755 Total $ 7,124 All outstanding liabilities before 2019, net of reinsurance $ — Liabilities for claims and claim adjustment expenses, net of reinsurance $ 33
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability	The reconciliation of the net incurred and paid claims development tables to the liability for claims and claim adjustment expenses in the consolidated balance sheets are as follows: As of December 31, (In thousands) 2023 2022 Net outstanding liabilities: Special property $ 33 263 Other short duration insurance lines 151 158 Liabilities for unpaid claims and claim adjustment expenses, net of reinsurance 184 421 Reinsurance recoverable on unpaid claims: Special property 1,220 1,275 Other short duration insurance lines 78 798 Total reinsurance recoverable on unpaid claims 1,298 2,073 Insurance lines other than short duration 5,155 7,390 Total gross liability for unpaid claims and claim adjustment expense $ 6,637 9,884
Short-duration Insurance Contracts, Schedule of Historical Claims Duration	The following is supplementary information to the consolidated financial statements about average historical claims duration as of December 31, 2023. Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance (Unaudited) Years 1 2 3 4 5 Special property 93 % 13 % (8) % 3 % — %

Reinsurance (Tables)

Reinsurance (Tables)	12 Months Ended
	Dec. 31, 2023
Reinsurance Disclosures [Abstract]
Amount of reinsurance in force [Table Text Block]	Assumed and ceded life reinsurance activity is summarized as follows: December 31, (In thousands) 2023 2022 Aggregate assumed life insurance in force $ 3,772 4,074 Aggregate ceded life insurance in force $ 619,597 543,496 Net life insurance in force $ 4,306,429 4,257,148 Years ended December 31, (In thousands) 2023 2022 2021 Premiums from short duration contracts: Direct $ 4,425 7,862 7,631 Assumed — — — Ceded (1,792) (1,413) (2,312) Net premiums earned 2,633 6,449 5,319 Premiums from long duration contracts: Direct 166,132 169,111 171,175 Assumed 68 74 84 Ceded (1,794) (1,920) (1,850) Net premiums earned 164,406 167,265 169,409 Total premiums earned $ 167,039 173,714 174,728 Claims and surrenders assumed $ 113 151 169 Claims and surrenders ceded $ (936) (1,130) (11,764)

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Lessee, Operating Lease, Liability, Maturity	Maturities of our remaining operating lease liabilities as of December 31, 2023 are as follows. (In thousands) Operating Lease Payments Maturity of operating lease liabilities: 2024 $ 1,499 2025 1,433 2026 1,385 2027 1,403 2028 1,438 After 2028 2,728 Total operating lease liabilities 9,886 Interest expense (813) Present value of operating lease liabilities $ 9,073

Stockholders' Equity and Rest_2

Stockholders' Equity and Restrictions (Tables)	12 Months Ended
	Dec. 31, 2023
Stockholders' Equity Note [Abstract]
Schedule of Stock by Class [Table Text Block]	A summary of the change in the number of shares of Class A and Class B common stock and treasury stock issued is as follows: (In thousands) Common Stock Treasury Class A Class B Stock Balance at December 31, 2020 52,654 1,002 3,136 Stock issued under stock investment plan 404 — — Stock issued for compensation 112 — — Acquisition of Class B shares — — 1,002 Balance at December 31, 2021 53,170 1,002 4,138 Stock issued under stock investment plan 475 — — Stock issued for compensation 91 — — Acquisition of Class A shares — — 799 Other share issuance 22 — — Balance at December 31, 2022 53,758 1,002 4,937 Stock issued for compensation 125 — — Acquisition of Class A shares — — 393 Balance at December 31, 2023 53,883 1,002 5,330
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The following table sets forth the computation of basic and diluted earnings per share. Years ended December 31, (In thousands, except per share amounts) 2023 2022 2021 Net income (loss) $ 24,437 26,007 72,706 Numerator for Basic Earnings Per Share: Net income (loss) allocated to Class A common stock $ 24,437 26,007 72,481 Net income (loss) allocated to Class B common stock — — 225 Net income (loss) $ 24,437 26,007 72,706 Denominator for Basic Earnings Per Share: Weighted average shares of Class A outstanding 49,696 50,139 49,664 Weighted average shares of Class B outstanding — — 308 Total weighted average shares outstanding 49,696 50,139 49,972 Basic earnings (loss) per share of Class A common stock $ 0.49 0.52 1.46 Basic earnings (loss) per share of Class B common stock — — 0.73 Numerator for Diluted Earnings Per Share: Net income (loss) allocated to Class A common stock $ 24,437 26,007 72,484 Net income (loss) allocated to Class B common stock — — 222 Net income (loss) $ 24,437 26,007 72,706 Denominator for Diluted Earnings Per Share: Weighted average shares of Class A outstanding 50,681 50,867 50,337 Weighted average shares of Class B outstanding — — 308 Total weighted average shares outstanding 50,681 50,867 50,645 Diluted earnings (loss) per share of Class A common stock $ 0.48 0.51 1.44 Diluted earnings (loss) per share of Class B common stock — — 0.72
Statutory Accounting Practices Disclosure	The table below shows the combined total of all of our domestic insurance subsidiaries' statutory capital and surplus and statutory net income (loss) for life insurance operations and property insurance operations, although these amounts are not all available as dividends to Citizens since CICA Domestic is the only subsidiary directly owned by Citizens. All other domestic subsidiaries are owned by CICA Domestic. As of December 31, (In thousands) 2023 2022 Combined statutory capital and surplus: Life insurance operations $ 29,416 35,433 Property insurance operations 5,692 6,912 Total combined statutory capital and surplus $ 35,108 42,345 Years ended December 31, (In thousands) 2023 2022 2021 Combined statutory net income (loss): Life insurance operations $ (3,606) (1,885) 5,280 Property insurance operations (1,219) 1,615 (1,512) Total combined statutory net income (loss) $ (4,825) (270) 3,768
Accounting Practices Disclosure	As of December 31, (In thousands) 2023 2022 CICA Bermuda capital and surplus $ — 61,801 CICA International capital and surplus $ 66,619 — CICA Bermuda requested a modification as permitted under Section 6C (1) of the Bermuda Insurance Act 1978 (the "Insurance Act") to remove the impact of unrealized gains or losses from the Minimum Margin of Solvency requirement. On January 19, 2023, the Bermuda Monetary Authority granted CICA Bermuda a permitted practice, effective December 31, 2022, pursuant to Section 6C (1) of the Insurance Act to report its fixed income maturity securities at amortized cost in its unconsolidated statutory financial statements. Years ended December 31, (In thousands) 2023 2022 2021 CICA Bermuda net income (loss) $ — (1,024) 14,029 CICA International net income (loss) $ 27,484 — —

Segment and Other Operating I_2

Segment and Other Operating Information (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Reporting Information, Operating Income (Loss) [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Year ended December 31, 2023 (In thousands) Life Home Other Consolidated Revenues: Premiums: Life insurance $ 121,424 43,185 — 164,609 Accident and health insurance 721 916 — 1,637 Property insurance — 793 — 793 Net investment income (loss) 54,352 13,832 1,070 69,254 Investment related gains (losses), net 301 522 (63) 760 Other income (loss) 3,605 17 5 3,627 Total revenues 180,403 59,265 1,012 240,680 Benefits and expenses: Insurance benefits paid or provided: Claims and surrenders 113,428 22,565 — 135,993 Increase in future policy benefit reserves (10,931) 5,307 — (5,624) Policyholder liability remeasurement (gain) loss 4,153 307 — 4,460 Policyholders' dividends 5,512 30 — 5,542 Total insurance benefits paid or provided 112,162 28,209 — 140,371 Commissions 22,896 16,345 — 39,241 Other general expenses 23,969 16,690 6,472 47,131 Capitalization of deferred policy acquisition costs (20,251) (8,050) — (28,301) Amortization of deferred policy acquisition costs 12,895 2,565 — 15,460 Amortization of cost of insurance acquired 111 493 — 604 Total benefits and expenses 151,782 56,252 6,472 214,506 Income (loss) before federal income tax $ 28,621 3,013 (5,460) 26,174 Year ended December 31, 2022 (In thousands) Life Home Other Consolidated Revenues: Premiums: Life insurance $ 124,156 43,430 — 167,586 Accident and health insurance 497 781 — 1,278 Property insurance — 4,850 — 4,850 Net investment income (loss) 50,680 13,632 1,114 65,426 Investment related gains (losses), net (8,826) (1,277) (188) (10,291) Other income (loss) 3,668 1 6 3,675 Total revenues 170,175 61,417 932 232,524 Benefits and expenses: Insurance benefits paid or provided: Claims and surrenders 95,576 24,359 — 119,935 Increase in future policy benefit reserves 3,894 910 — 4,804 Policyholder liability remeasurement (gain) loss 1,728 1,156 — 2,884 Policyholders' dividends 5,990 23 — 6,013 Total insurance benefits paid or provided 107,188 26,448 — 133,636 Commissions 20,031 16,191 — 36,222 Other general expenses 23,192 16,444 5,541 45,177 Capitalization of deferred policy acquisition costs (17,942) (6,957) — (24,899) Amortization of deferred policy acquisition costs 12,160 2,230 — 14,390 Amortization of cost of insurance acquired 123 498 — 621 Total benefits and expenses 144,752 54,854 5,541 205,147 Income (loss) before federal income tax $ 25,423 6,563 (4,609) 27,377 Year ended December 31, 2021 (In thousands) Life Home Other Consolidated Revenues: Premiums: Life insurance $ 125,558 44,243 — 169,801 Accident and health insurance 500 750 — 1,250 Property insurance — 3,677 — 3,677 Net investment income (loss) 47,216 13,224 1,055 61,495 Investment related gains (losses), net 9,176 618 1,197 10,991 Other income (loss) 3,362 7 (37) 3,332 Total revenue 185,812 62,519 2,215 250,546 Benefits and expenses: Insurance benefits paid or provided: Claims and surrenders 91,390 28,345 — 119,735 Increase in future policy benefit reserves 7,822 1,951 — 9,773 Policyholder liability remeasurement (gain) loss 829 605 — 1,434 Policyholders' dividends 6,140 40 — 6,180 Total insurance benefits paid or provided 106,181 30,941 — 137,122 Commissions 18,747 16,716 — 35,463 Other general expenses 20,846 14,739 7,785 43,370 Capitalization of deferred policy acquisition costs (16,174) (6,566) — (22,740) Amortization of deferred policy acquisition costs 11,536 1,909 — 13,445 Amortization of cost of insurance acquired 150 607 — 757 Goodwill impairment 12,624 — — 12,624 Total benefits and expenses 153,910 58,346 7,785 220,041 Income (loss) before federal income tax $ 31,902 4,173 (5,570) 30,505
Assets [Table Text Block]	The table below summarizes assets by segment. December 31, (In thousands) 2023 2022 Assets: Segments: Life Insurance $ 1,267,243 1,194,285 Home Service Insurance 359,773 341,671 Total Segments 1,627,016 1,535,956 Other Non-Insurance Enterprises 41,912 54,747 Total assets $ 1,668,928 1,590,703
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Table Text Block]	GEOGRAPHIC INFORMATION The following table sets forth, by country, the Company's annual total of earned premiums from geographic area for the years indicated: Years ended December 31, (In thousands) 2023 2022 2021 Area: United States $ 50,594 54,712 56,000 Colombia 25,453 25,181 24,829 Taiwan 17,760 18,236 19,042 Venezuela 15,143 16,429 17,788 Ecuador 13,379 12,992 13,115 Argentina 9,533 9,251 9,160 Other foreign countries 38,695 40,172 38,871 Net reinsurance (3,518) (3,259) (4,077) Total premiums $ 167,039 173,714 174,728

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	A reconciliation between the U.S. corporate income tax rate and the effective income tax rate is as follows: Years ended December 31, (In thousands, except for %) 2023 % 2022 % 2021 % Expected tax expense (benefit) $ 5,497 21.0 % $ 5,749 21.0 % $ 6,406 21.0 % Change in valuation allowance — — 1 — — — % Foreign income tax rate differential (5,029) (19.2) (5,260) (19.2) (9,427) (30.9) Tax-exempt interest and dividends-received deduction (35) (0.1) (63) (0.2) (114) (0.4) Adjustment of prior year taxes — — — — (83) (0.3) Effect of uncertain tax position (971) (3.7) (1,185) (4.3) (43,834) (143.7) Nondeductible costs to remediate tax compliance issue — — — — (176) (0.6) Compensation limitation under 162(m) and 280(g) 80 0.3 67 0.2 (21) (0.1) Subpart F income 1,595 6.1 2,053 7.5 2,102 6.9 PFIC QEF inclusions 570 2.2 — — — — Puerto Rico income tax exclusion (48) (0.2) — — — — Rate differential on net operating loss carryback claim — — — — 290 1.0 Goodwill impairment — — — — 2,651 8.7 Other 78 0.2 8 — 5 — Total federal income tax expense (benefit) $ 1,737 6.6 % $ 1,370 5.0 % $ (42,201) (138.4) %
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Income tax expense (benefit) consists of: Years ended December 31, (In thousands) 2023 2022 2021 Income tax expense (benefit): Current - normal operations $ 1,848 632 (68) Current - UTP release impact (971) (1,185) (43,834) Deferred 860 1,923 1,701 Total income tax expense (benefit) $ 1,737 1,370 (42,201)
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The components of deferred federal income taxes are as follows: December 31, (In thousands) 2023 2022 Deferred tax assets: Future policy benefit reserves $ 739 — Net operating and capital loss carryforwards 353 388 Accrued policyholder dividends and expenses 218 134 Investments — 113 Deferred intercompany loss 1,780 1,744 Unrealized losses on investments available-for-sale 12,786 11,688 Accrued compensation 379 360 Lease liability 1,895 2,124 Fixed assets 249 237 Other 270 203 Total gross deferred tax assets 18,669 16,991 Less: Valuation allowance 4,468 4,238 Net deferred tax assets 14,201 12,753 Deferred tax liabilities: DAC, COIA and intangible assets (11,556) (10,274) Future policy benefit reserves — (1,756) Unrealized gains on investments available-for-sale (322) — Tax reserves transition liability (1,494) (2,242) Right-of-use lease asset (1,895) (2,124) Other (36) (10) Total gross deferred tax liabilities (15,303) (16,406) Net deferred tax liability $ (1,102) (3,653)
Change in Deferred Tax Liability [Table Text Block]	A summary of the changes in the components of deferred federal and state income taxes is as follows: December 31, (In thousands) 2023 2022 Deferred federal and state income taxes: Balance January 1, $ (3,653) 5,533 Deferred tax benefit (expense) (860) (1,923) Investments available-for-sale 2,424 21,770 Change in valuation allowance (230) (4,238) Effects of unrealized gains (losses) on reserves 1,217 (24,795) Balance December 31, $ (1,102) (3,653)
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	A reconciliation of unrecognized tax benefits is as follows: Years ended December 31, (In thousands) 2023 2022 2021 Balance January 1, $ 971 2,156 45,990 Reductions for tax positions of prior years (971) (1,185) (43,834) Balance December 31, $ — 971 2,156

Other Comprehensive Income (L_2

Other Comprehensive Income (Loss) (Tables)	12 Months Ended
	Dec. 31, 2023
Equity [Abstract]
Schedule of Other Comprehensive Income (Loss)	The changes in the components of other comprehensive income (loss) are reported net of the effects of income taxes of 21% for domestic entities and 4% for Puerto Rican entities as indicated below. (In thousands) Amount Tax Effect Total Year ended December 31, 2023: Unrealized gains (losses): Unrealized holding gains (losses) arising during the period $ 50,894 971 51,865 Reclassification adjustment for (gains) losses included in net income (loss) 756 (159) 597 Unrealized holding gains (losses), net 51,650 812 52,462 Change in current discount rate for liability for future policy benefits (34,790) 1,217 (33,573) Other comprehensive income (loss) $ 16,860 2,029 18,889 Year ended December 31, 2022: Unrealized gains (losses): Unrealized holding gains (losses) arising during the period $ (328,673) 17,555 (311,118) Reclassification adjustment for (gains) losses included in net income (loss) 104 (22) 82 Unrealized holding gains (losses), net (328,569) 17,533 (311,036) Change in current discount rate for liability for future policy benefits 337,776 (24,795) 312,981 Other comprehensive income (loss) $ 9,207 (7,262) 1,945 Year ended December 31, 2021: Unrealized gains (losses): Unrealized holding gains (losses) arising during the period $ (41,123) 3,084 (38,039) Reclassification adjustment for (gains) losses included in net income (loss) (243) 51 (192) Unrealized holding gains (losses), net (41,366) 3,135 (38,231) Change in current discount rate for liability for future policy benefits 92,396 (4,584) 87,812 Other comprehensive income (loss) $ 51,030 (1,449) 49,581

Stock Compensation (Tables)

Stock Compensation (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Share-based Payment Arrangement, Restricted Stock and Restricted Stock Unit, Activity [Table Text Block]	The following table provides a rollforward of restricted stock activity. Restricted Stock Units Units Weighted Average Grant Price Weighted Average Remaining Contractual Life Aggregate Fair Value (1) (In thousands) (In years) (In thousands) Outstanding at December 31, 2020 190 $ 6.03 0.88 $ 1,142 Granted 178 5.83 1,040 Less: Vested 147 6.21 913 Forfeited 8 5.96 47 Outstanding at December 31, 2021 213 $ 5.75 1.63 $ 1,222 Granted 184 4.00 734 Less: Vested 119 5.63 669 Forfeited 12 4.27 51 Outstanding at December 31, 2022 266 4.65 1.61 1,236 Granted 464 3.03 1,409 Less: Vested 148 4.56 673 Forfeited 8 4.47 37 Outstanding at December 31, 2023 574 $ 3.37 1.63 $ 1,935 (1) Fair value per share of restricted stock units was equal to Grant Date fair value per share, which was calculated based on the closing price of the Company's Class A common stock on the NYSE on the grant date, in accordance with ASC Topic 718.

Quarterly Financial Informati_2

Quarterly Financial Information (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2023
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information [Table Text Block]	The following table contains selected unaudited financial data for each quarter. (In thousands, except per share amounts) Fourth Third Second First 2023 Revenues $ 66,849 59,390 58,527 55,914 Benefits and expenses 58,075 54,749 52,483 49,199 Federal income tax expense (benefit) (1,967) 1,943 (82) 1,843 Net income (loss) 10,741 2,698 6,126 4,872 Net income (loss) available to common shareholders 10,741 2,698 6,126 4,872 Basic earnings (losses) per share of Class A common stock 0.21 0.06 0.12 0.10 Diluted earnings (losses) per share of Class A common stock 0.21 0.05 0.12 0.10 2022 Revenues $ 67,257 56,176 53,734 55,357 Benefits and expenses 55,846 51,354 49,768 48,179 Federal income tax expense (benefit) (2,248) 1,415 1,474 729 Net income (loss) 13,659 3,407 2,492 6,449 Net income (loss) available to common shareholders 13,659 3,407 2,492 6,449 Basic earnings (losses) per share of Class A common stock 0.27 0.07 0.05 0.13 Diluted earnings (losses) per share of Class A common stock 0.27 0.06 0.05 0.13

Schedule II - Financial Stateme

Schedule II - Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2023
Condensed Financial Information Disclosure [Abstract]
Condensed Balance Sheet	Schedule II December 31, (In thousands) 2023 2022 Assets: Investment in subsidiaries (1) $ 140,557 88,222 Fixed maturity securities available-for-sale, at fair value 21,190 28,566 Equity securities, at fair value 23 770 Short-term investments — 1,241 Cash 3,905 2,163 Accrued investment income 230 342 Accounts receivable from subsidiaries (1) 4,332 5,126 Property and equipment, net 9,251 10,387 Other assets 1,151 1,715 Total assets $ 180,639 138,532 Liabilities and Stockholders' Equity: Liabilities: Accrued expense and other liabilities $ 8,510 10,743 Total liabilities 8,510 10,743 Stockholders' equity: Common stock: Class A 268,675 268,147 Class B 3,184 3,184 Retained earnings 42,150 16,308 Unrealized investment gains (losses) on securities held by parent and subsidiaries, net of tax (118,155) (137,044) Treasury stock (23,725) (22,806) Total stockholders' equity 172,129 127,789 Total liabilities and stockholders' equity $ 180,639 138,532 (1) Eliminated in consolidation. Note to Schedule II : Citizens, Inc.'s investments in consolidated subsidiaries are stated at cost plus equity in undistributed income of consolidated subsidiaries and unrealized gains (losses) on investments held by consolidated subsidiaries. The Company includes in its statements of operations and comprehensive income (loss) dividends from its subsidiaries and equity in income (loss) of consolidated subsidiaries, which represents the net income (loss) of each of its wholly-owned subsidiaries.
Condensed Income Statement	Schedule II, Continued Years ended December 31, (In thousands) 2023 2022 2021 Comprehensive Income (Loss): Revenues: Management service fees (1) $ 42,394 35,413 33,311 Investment income 1,083 6,124 1,063 Other 6 6 (37) Investment related gains (losses), net (63) (188) 1,197 Total revenues 43,420 41,355 35,534 Expenses: General expenses 44,642 38,926 37,977 Taxes, licenses and fees 158 149 198 Total expenses 44,800 39,075 38,175 Income (loss) before federal income tax expense (benefit) and equity in income (loss) of consolidated subsidiaries (1,380) 2,280 (2,641) Federal income tax expense (benefit) 1,798 (571) (1,661) Income (loss) before equity in income (loss) of consolidated subsidiaries (3,178) 2,851 (980) Equity in income (loss) of consolidated subsidiaries 27,615 23,156 73,686 Net income (loss) 24,437 26,007 72,706 Other comprehensive income (loss) 18,889 1,945 49,581 Total comprehensive income (loss) $ 43,326 27,952 122,287 (1) Eliminated in consolidation. Note to Schedule II : Citizens, Inc.'s investments in consolidated subsidiaries are stated at cost plus equity in undistributed income of consolidated subsidiaries and unrealized gains (losses) on investments held by consolidated subsidiaries. The Company includes in its statements of operations and comprehensive income (loss) dividends from its subsidiaries and equity in income (loss) of consolidated subsidiaries, which represents the net income (loss) of each of its wholly-owned subsidiaries.
Condensed Cash Flow Statement	Schedule II, Continued Years ended December 31, (In thousands) 2023 2022 2021 Cash flows from operating activities: Net income (loss) $ 24,437 26,007 72,706 Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Investment related gains (losses), net 63 188 (1,197) Equity in loss (income) of consolidated subsidiaries (27,615) (23,156) (73,686) Change in accrued expenses and other liabilities (1,398) 643 (11,458) Change in federal income tax payable — (9,318) (2,683) Deferred federal income tax expense (benefit) — — 227 Amortization of premiums and discounts on investments 107 281 473 Depreciation 228 224 239 Change in accrued investment income 112 97 32 Stock-based compensation 588 461 646 Decrease (increase) in receivable from subsidiaries and other assets 795 705 (921) Other, net 481 188 151 Net cash provided by (used in) operating activities (2,202) (3,680) (15,471) Cash flows from investing activities: Purchases of fixed maturity securities, available-for-sale (723) (11,232) (2,678) Maturities and calls of fixed maturity securities, available-for-sale 6,027 9,721 7,548 Sales of fixed maturity securities, available-for-sale 2,580 4,314 6,952 Sales of property and equipment — 2 14 Sale of equity securities 770 500 — Sale of other long-term investments — — 8,790 Sale of real estate — — 3,552 Funding of mortgage loans — — (1,000) Principal payments on mortgage loans — 1,000 — Purchases of property and equipment (130) (32) (119) Purchases of short-term investments — (1,250) — Maturities of short-term investments 750 — — Sales of short-term investments 499 — — Net cash provided by (used in) investing activities 9,773 3,023 23,059 Cash flows from financing activities: Issuance of common stock — 2,244 2,255 Acquisition of treasury stock (919) (2,705) (9,090) Capital contribution to subsidiary (4,850) — — Other (60) (118) (456) Net cash provided by (used in) financing activities (5,829) (579) (7,291) Net increase (decrease) in cash 1,742 (1,236) 297 Cash at beginning of year 2,163 3,399 3,102 Cash at end of year $ 3,905 2,163 3,399 Note to Schedule II : Citizens, Inc.'s investments in consolidated subsidiaries are stated at cost plus equity in undistributed income of consolidated subsidiaries and unrealized gains (losses) on investments held by consolidated subsidiaries. The Company includes in its statements of operations and comprehensive income (loss) dividends from its subsidiaries and equity in income (loss) of consolidated subsidiaries, which represents the net income (loss) of each of its wholly-owned subsidiaries.

Summary of Significant Accoun_4

Summary of Significant Accounting Policies Financial Statements (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Statutory deposits with state insurance departments	$ 8.6	$ 9.8

Summary of Significant Accoun_5

Summary of Significant Accounting Policies Deferred Acquisition Costs and Cost of Customer Relationships Acquired (Details)	12 Months Ended
	Dec. 31, 2023
Deferred Policy Acquisition Costs and Cost of Customer Relationship Acquired [Abstract]
First year commissions, percentage of capitalized deferred acquisition costs	93%
New business expense, percentage of capitalized deferred acquisition costs	7%

Summary of Significant Accoun_6

Summary of Significant Accounting Policies Cost of Customer Relationships Acquired (Details)	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of years of available premiums	50 years
Minimum [Member] | Customer Relationships [Member]
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Interest Accrual Rate Associated with Amortization Method of Present Value of Future Insurance Profits	3.70%
Deferred Policy Acquisition Cost [Line Items]
Interest Accrual Rate Associated with Amortization Method of Present Value of Future Insurance Profits	3.70%
Maximum [Member] | Customer Relationships [Member]
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Interest Accrual Rate Associated with Amortization Method of Present Value of Future Insurance Profits	8.50%
Deferred Policy Acquisition Cost [Line Items]
Interest Accrual Rate Associated with Amortization Method of Present Value of Future Insurance Profits	8.50%

Summary of Significant Accoun_7

Summary of Significant Accounting Policies Goodwill and Other Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Goodwill and Intangible Asset Impairment				$ 12,600
Effective Income Tax Rate Reconciliation, Tax Contingency, Amount	$ (43,800)	$ (971)	$ (1,185)	$ (43,834)

Summary of Significant Accoun_8

Summary of Significant Accounting Policies Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 22,242	$ 22,848
Accumulated Depreciation	(10,433)	(9,922)
Property, Plant and Equipment, Net	$ 11,809	12,926
Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	30 years
Land, Buildings and Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 3,980	3,980
Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	1,389	1,267
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	7,800	7,485
Real estate and equipment leases [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 9,073	$ 10,116

Summary of Significant Accoun_9

Summary of Significant Accounting Policies Future Policy Benefits and Expenses (Details)	12 Months Ended
	Dec. 31, 2023
Minimum [Member]
Annuity Interest Crediting Rate	2.50%
Interest Credited on Premium Deposits	1.50%
Maximum [Member]
Annuity Interest Crediting Rate	5.50%
Interest Credited on Premium Deposits	6%

Summary of Significant Accou_10

Summary of Significant Accounting Policies Participating Policies (Details)	Dec. 31, 2023	Dec. 31, 2022
Future Policy benefits on Participating Policies [Line Items]
Participating Policies Additional Income Allocated, Percent	51%	55%

Summary of Significant Accou_11

Summary of Significant Accounting Policies Contingencies (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Gain Contingency, Unrecorded Amount	$ 0	$ 0

Summary of Significant Accou_12

Summary of Significant Accounting Policies Premium Revenue & Related Expenses (Details)	12 Months Ended
	Dec. 31, 2023
Minimum [Member]
Interest Credited on Premium Deposits	1.50%
Maximum [Member]
Interest Credited on Premium Deposits	6%

Summary of Significant Accou_13

Summary of Significant Accounting Policies Earnings Per Share (Details)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Basis for Allocating Income to Different Common Stock Classes	The basic and diluted earnings per share of Class B common stock are one half the earnings per share of the Class A common stock.

Summary of Significant Accou_14

Summary of Significant Accounting Policies Accounting Pronouncement (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2020
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained earnings (accumulated deficit)	$ 42,150	$ 16,309
Accumulated other comprehensive income (loss)	$ (118,155)	$ (137,044)
Effect of Modified Retrospective Application Accounting Standards Update 2018-12
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained earnings (accumulated deficit)			$ (100)
Accumulated other comprehensive income (loss)			$ (316,800)

Balance of and Change in Policy

Balance of and Change in Policyholder-related Assets and Liabilities (Details) - USD ($) $ in Thousands		12 Months Ended
	Dec. 31, 2020	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Liability for Future Policy Benefit, Expected Future Policy Benefit, before Reinsurance, after Discount Rate Change	$ 1,613,279
Annuities	81,730
Deferred policy acquisition costs	143,123	$ 175,768	$ 162,927	$ 152,418
Present Value of Future Insurance Profits, Gross	12,025
Life Insurance Business Segment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Liability for Future Policy Benefit, Expected Future Policy Benefit, before Reinsurance, after Discount Rate Change	1,249,202	1,168,472	1,143,027	1,408,961
Effect of changes in discount rates		(7,782)	(12,846)
Net premiums collected		(46,262)	(41,818)
Annuities	60,027
Deferred policy acquisition costs	103,064	120,840	113,484	107,702
Present Value of Future Insurance Profits, Gross	1,734
Home Service Insurance Segment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Liability for Future Policy Benefit, Expected Future Policy Benefit, before Reinsurance, after Discount Rate Change	364,077	334,730	316,707	427,921
Effect of changes in discount rates		(3,800)	(7,856)
Net premiums collected		(9,069)	(4,450)
Annuities	21,703
Deferred policy acquisition costs	40,059	$ 54,928	49,443	$ 44,716
Present Value of Future Insurance Profits, Gross	10,291
Previously Reported
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Liability for Future Policy Benefit, Expected Future Policy Benefit, before Reinsurance, after Discount Rate Change	1,242,886
Annuities	78,304		91,234
Deferred policy acquisition costs	104,913		140,167
Present Value of Future Insurance Profits, Gross	11,541
Previously Reported | Life Insurance Business Segment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Liability for Future Policy Benefit, Expected Future Policy Benefit, before Reinsurance, after Discount Rate Change	987,373
Annuities	60,027
Deferred policy acquisition costs	94,771
Present Value of Future Insurance Profits, Gross	1,734
Previously Reported | Home Service Insurance Segment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Liability for Future Policy Benefit, Expected Future Policy Benefit, before Reinsurance, after Discount Rate Change	255,513
Annuities	18,277
Deferred policy acquisition costs	10,142
Present Value of Future Insurance Profits, Gross	9,807
Revision of Prior Period, Accounting Standards Update, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Effect of changes in discount rates	370,291
Net premiums collected	102
Annuities	3,426		(91,234)
Deferred policy acquisition costs	38,175		$ 22,760
Deferred Policy Acquisition Cost, Impact of Flooring Cohorts	35
Present Value of Future Insurance Profits, Gross	484
Revision of Prior Period, Accounting Standards Update, Adjustment | Life Insurance Business Segment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Effect of changes in discount rates	261,823
Net premiums collected	6
Annuities	0
Deferred policy acquisition costs	8,270
Deferred Policy Acquisition Cost, Impact of Flooring Cohorts	23
Present Value of Future Insurance Profits, Gross	0
Revision of Prior Period, Accounting Standards Update, Adjustment | Home Service Insurance Segment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Effect of changes in discount rates	108,468
Net premiums collected	96
Annuities	3,426
Deferred policy acquisition costs	29,905
Deferred Policy Acquisition Cost, Impact of Flooring Cohorts	12
Present Value of Future Insurance Profits, Gross	$ 484

Impacts of New Accounting Stand

Impacts of New Accounting Standards to Balance Sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred policy acquisition costs	$ 175,768	$ 162,927	$ 152,418	$ 143,123
Cost of customer relationships acquired	10,043	10,647	11,268
Total assets	1,668,928	1,590,703
Life Insurance:	1,229,253	1,198,647
Annuities				81,730
Annuities	133,216	121,422
Other policyholders' funds	7,363	7,501
Deferred income tax liabilities, net	1,102	3,653
Total liabilities	1,496,799	1,462,913
Retained earnings (accumulated deficit)	42,150	16,309
Accumulated other comprehensive income (loss)	(118,155)	(137,044)
Total stockholders' equity	$ 172,129	127,790	$ 99,957	300,945
Previously Reported
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred policy acquisition costs		140,167		104,913
Cost of customer relationships acquired		10,260
Deferred tax asset, net		2,414
Total assets		1,569,970
Life Insurance:		1,305,506
Annuities		91,234		78,304
Annuities		0
Other policyholders' funds		40,497
Deferred income tax liabilities, net		0
Total liabilities		1,568,927
Retained earnings (accumulated deficit)		(52,203)
Accumulated other comprehensive income (loss)		(195,279)
Total stockholders' equity		1,043
Revision of Prior Period, Accounting Standards Update, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred policy acquisition costs		22,760		38,175
Cost of customer relationships acquired		387
Deferred tax asset, net		(2,414)
Total assets		20,733
Life Insurance:		(106,859)
Annuities		(91,234)		$ 3,426
Annuities		121,422
Other policyholders' funds		(32,996)
Deferred income tax liabilities, net		3,653
Total liabilities		(106,014)
Retained earnings (accumulated deficit)		68,512
Accumulated other comprehensive income (loss)		58,235
Total stockholders' equity		$ 126,747

Impacts of New Accounting Sta_2

Impacts of New Accounting Standards to Operating Income & Comprehensive Income Statements (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase (decrease) in future policy benefit reserves									$ (5,624)	$ 4,804	$ 9,773
Policyholder liability remeasurement (gain) loss									4,460	2,884	1,434
Amortization of deferred policy acquisition costs									15,460	14,390	13,445
Amortization of cost of customer relationships acquired									604	621	757
Federal income tax expense (benefit)	$ (1,967)	$ 1,943	$ (82)	$ 1,843	$ (2,248)	$ 1,415	$ 1,474	$ 729	1,737	1,370	(42,201)
Net income (loss)	$ 10,741	$ 2,698	$ 6,126	$ 4,872	$ 13,659	$ 3,407	$ 2,492	$ 6,449	24,437	26,007	72,706
Unrealized gains (losses) on fixed maturity securities, net									51,650	(328,569)	(41,366)
Change in current discount rate for liability for future policy benefits									(34,790)	337,776	92,396
Income tax expense (benefit) on other comprehensive income items									(2,029)	7,262	1,449
Other comprehensive income (loss)									18,889	1,945	49,581
Total comprehensive income (loss)									$ 43,326	$ 27,952	$ 122,287
Common Stock Class A [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Earnings Per Share, Basic	$ 0.21	$ 0.06	$ 0.12	$ 0.10	$ 0.27	$ 0.07	$ 0.05	$ 0.13	$ 0.49	$ 0.52	$ 1.46
Earnings Per Share, Diluted	$ 0.21	$ 0.05	$ 0.12	$ 0.10	$ 0.27	$ 0.06	$ 0.05	$ 0.13	0.48	0.51	1.44
Common Stock Class B [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Earnings Per Share, Basic									0	0	0.73
Earnings Per Share, Diluted									$ 0	$ 0	$ 0.72
Previously Reported
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase (decrease) in future policy benefit reserves										$ 29,640	$ 36,444
Policyholder liability remeasurement (gain) loss										0	0
Amortization of deferred policy acquisition costs										26,529	24,952
Amortization of cost of customer relationships acquired										974	1,206
Federal income tax expense (benefit)										(429)	(43,475)
Net income (loss)										(6,638)	36,787
Unrealized gains (losses) on fixed maturity securities, net										(330,765)	(5,298)
Change in current discount rate for liability for future policy benefits										0	0
Income tax expense (benefit) on other comprehensive income items										17,994	(5,465)
Other comprehensive income (loss)										(312,771)	(10,763)
Total comprehensive income (loss)										$ (319,409)	$ 26,024
Previously Reported | Common Stock Class A [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Earnings Per Share, Basic										$ (0.13)	$ 0.74
Earnings Per Share, Diluted										(0.13)	0.73
Previously Reported | Common Stock Class B [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Earnings Per Share, Basic										0	0.37
Earnings Per Share, Diluted										$ 0	$ 0.36
Revision of Prior Period, Accounting Standards Update, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Increase (decrease) in future policy benefit reserves										$ (24,836)	$ (26,671)
Policyholder liability remeasurement (gain) loss										2,884	1,434
Amortization of deferred policy acquisition costs										(12,139)	(11,507)
Amortization of cost of customer relationships acquired										(353)	(449)
Federal income tax expense (benefit)										1,799	1,274
Net income (loss)										32,645	35,919
Unrealized gains (losses) on fixed maturity securities, net										2,196	(36,068)
Change in current discount rate for liability for future policy benefits										337,776	92,396
Income tax expense (benefit) on other comprehensive income items										(25,256)	4,016
Other comprehensive income (loss)										314,716	60,344
Total comprehensive income (loss)										$ 347,361	$ 96,263
Revision of Prior Period, Accounting Standards Update, Adjustment | Common Stock Class A [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Earnings Per Share, Basic										$ 0.65	$ 0.72
Earnings Per Share, Diluted										0.64	0.71
Revision of Prior Period, Accounting Standards Update, Adjustment | Common Stock Class B [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Earnings Per Share, Basic										0	0.36
Earnings Per Share, Diluted										$ 0	$ 0.36

Investments Cash, Cash Equivale

Investments Cash, Cash Equivalent and Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Fixed maturity securities, available for sale	$ 1,238,981	$ 1,179,619
Equity securities	5,282	11,590
Policy loans	75,359	78,773
Other Long-Term Investments	82,725	69,558
Short-term investments	0	1,241
Cash and cash equivalents	26,997	22,973
Total cash, cash equivalents and investments	$ 1,429,344	$ 1,363,754
Fixed maturity securities percent	86.70%	86.50%
Equity securities percent	0.40%	0.80%
Policy loans percent	5.30%	5.80%
Other long-term investments percent	5.80%	5.10%
Short-term investments percent	0%	0.10%
Cash and cash equivalents percent	1.80%	1.70%
Total cash, cash equivalents and investments percent	100%	100%
Number of Non-Income Producing Fixed Maturity Securities	0	0

Investments Gross Unrealized Ga

Investments Gross Unrealized Gains and Losses (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Gross Unrealized Gains and Losses [Line Items]
Fixed maturities available-for-sale, cost	$ 1,389,038	$ 1,381,318
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	8,682	3,563
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	158,739	205,262
Fixed maturity securities, available for sale	1,238,981	1,179,619
US Treasury Securities [Member]
Gross Unrealized Gains and Losses [Line Items]
Fixed maturities available-for-sale, cost	5,983	9,425
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	127	152
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	48	9
Fixed maturity securities, available for sale	6,062	9,568
US Government Agencies Debt Securities [Member]
Gross Unrealized Gains and Losses [Line Items]
Fixed maturities available-for-sale, cost	3,404	3,434
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	250	277
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	1	1
Fixed maturity securities, available for sale	3,653	3,710
US States and Political Subdivisions Debt Securities [Member]
Gross Unrealized Gains and Losses [Line Items]
Fixed maturities available-for-sale, cost	314,203	344,208
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	2,160	1,114
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	29,132	37,964
Fixed maturity securities, available for sale	287,231	307,358
Corporate Debt Security Financial Sector
Gross Unrealized Gains and Losses [Line Items]
Fixed maturities available-for-sale, cost	266,485	243,758
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	2,066	512
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	31,255	42,383
Fixed maturity securities, available for sale	237,296	201,887
Corporate Debt Security Consumer Sector
Gross Unrealized Gains and Losses [Line Items]
Fixed maturities available-for-sale, cost	250,672	247,824
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	2,145	758
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	37,094	47,138
Fixed maturity securities, available for sale	215,723	201,444
Corporate Debt Security Utilities Sector
Gross Unrealized Gains and Losses [Line Items]
Fixed maturities available-for-sale, cost	123,625	115,738
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	615	39
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	20,253	23,790
Fixed maturity securities, available for sale	103,987	91,987
Corporate Debt Security Energy Sector
Gross Unrealized Gains and Losses [Line Items]
Fixed maturities available-for-sale, cost	73,808	76,065
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	64	0
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	8,049	11,395
Fixed maturity securities, available for sale	65,823	64,670
Corporate Debt Security All Other Sector
Gross Unrealized Gains and Losses [Line Items]
Fixed maturities available-for-sale, cost	185,153	184,022
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	956	683
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	21,331	29,048
Fixed maturity securities, available for sale	164,778	155,657
Commercial Mortgage Backed Securities [Member]
Gross Unrealized Gains and Losses [Line Items]
Fixed maturities available-for-sale, cost	171	171
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	0	0
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	0	2
Fixed maturity securities, available for sale	171	169
Residential Mortgage Backed Securities [Member]
Gross Unrealized Gains and Losses [Line Items]
Fixed maturities available-for-sale, cost	107,174	110,582
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	9	9
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	10,060	10,765
Fixed maturity securities, available for sale	97,123	99,826
Asset-backed Securities [Member]
Gross Unrealized Gains and Losses [Line Items]
Fixed maturities available-for-sale, cost	58,360	45,991
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax	290	18
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax	1,516	2,767
Fixed maturity securities, available for sale	$ 57,134	43,242
Foreign Governments [Member]
Gross Unrealized Gains and Losses [Line Items]
Fixed maturities available-for-sale, cost		100
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Gain, before Tax		1
Debt Securities, Available-for-sale, Accumulated Gross Unrealized Loss, before Tax		0
Fixed maturity securities, available for sale		$ 101

Investments Equity Securities (

Investments Equity Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt and Equity Securities, FV-NI [Line Items]
Equity securities	$ 5,282	$ 11,590
Equity Funds [Member]
Debt and Equity Securities, FV-NI [Line Items]
Equity securities	0	2,615
Bond Mutual Funds [Member]
Debt and Equity Securities, FV-NI [Line Items]
Equity securities	740	4,337
Common Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Equity securities	665	857
Nonredeemable Preferred Stock [Member]
Debt and Equity Securities, FV-NI [Line Items]
Equity securities	7	8
Nonredeemable Preferred Stock Fund
Debt and Equity Securities, FV-NI [Line Items]
Equity securities	$ 3,870	$ 3,773

Investments Unrealized Losses L

Investments Unrealized Losses Less Than and Greater Than 12 Months (Details) $ in Thousands	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	$ 64,080	$ 945,462
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	$ 1,503	$ 168,710
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions	120	1,236
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	$ 932,571	$ 78,772
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 157,236	$ 36,552
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions	1,142	117
Debt Securities, Available-for-sale, Unrealized Loss Position	$ 996,651	$ 1,024,234
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	$ 158,739	$ 205,262
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	1,262	1,353
Debt security maturities rated investment grade, percent	99.40%	98.70%
US Treasury Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	$ 1,203	$ 0
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	$ 40	$ 0
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions	5	0
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	$ 65	$ 64
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 8	$ 9
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions	2	2
Debt Securities, Available-for-sale, Unrealized Loss Position	$ 1,268	$ 64
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	$ 48	$ 9
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	7	2
US Government Agencies Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	$ 221	$ 223
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	$ 1	$ 1
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions	1	1
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	$ 0	$ 0
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 0	$ 0
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions	0	0
Debt Securities, Available-for-sale, Unrealized Loss Position	$ 221	$ 223
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	$ 1	$ 1
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	1	1
US States and Political Subdivisions Debt Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	$ 19,540	$ 189,084
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	$ 357	$ 30,866
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions	35	242
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	$ 164,264	$ 14,184
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 28,775	$ 7,098
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions	192	14
Debt Securities, Available-for-sale, Unrealized Loss Position	$ 183,804	$ 203,268
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	$ 29,132	$ 37,964
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	227	256
Corporate Debt Security Financial Sector
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	$ 12,584	$ 182,447
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	$ 383	$ 39,122
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions	19	237
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	$ 176,521	$ 6,144
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 30,872	$ 3,261
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions	217	16
Debt Securities, Available-for-sale, Unrealized Loss Position	$ 189,105	$ 188,591
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	$ 31,255	$ 42,383
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	236	253
Corporate Debt Security Consumer Sector
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	$ 10,175	$ 164,224
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	$ 265	$ 34,823
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions	16	220
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	$ 176,725	$ 23,417
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 36,829	$ 12,315
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions	223	30
Debt Securities, Available-for-sale, Unrealized Loss Position	$ 186,900	$ 187,641
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	$ 37,094	$ 47,138
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	239	250
Corporate Debt Security Utilities Sector
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	$ 3,596	$ 73,483
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	$ 66	$ 15,959
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions	20	152
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	$ 85,169	$ 16,413
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 20,187	$ 7,831
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions	137	18
Debt Securities, Available-for-sale, Unrealized Loss Position	$ 88,765	$ 89,896
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	$ 20,253	$ 23,790
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	157	170
Corporate Debt Security Energy Sector
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	$ 3,291	$ 59,053
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	$ 57	$ 9,601
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions	1	75
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	$ 59,392	$ 5,617
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 7,992	$ 1,794
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions	76	8
Debt Securities, Available-for-sale, Unrealized Loss Position	$ 62,683	$ 64,670
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	$ 8,049	$ 11,395
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	77	83
Corporate Debt Security All Other Sector
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	$ 7,864	$ 140,955
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	$ 185	$ 25,337
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions	10	171
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	$ 141,865	$ 7,910
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 21,146	$ 3,711
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions	169	15
Debt Securities, Available-for-sale, Unrealized Loss Position	$ 149,729	$ 148,865
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	$ 21,331	$ 29,048
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	179	186
Commercial Mortgage Backed Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months		$ 168
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss		$ 2
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions		2
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer		$ 0
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss		$ 0
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions		0
Debt Securities, Available-for-sale, Unrealized Loss Position		$ 168
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss		$ 2
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions		2
Residential Mortgage Backed Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	$ 849	$ 98,758
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	$ 38	$ 10,514
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions	5	95
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	$ 95,806	$ 759
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 10,022	$ 251
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions	86	5
Debt Securities, Available-for-sale, Unrealized Loss Position	$ 96,655	$ 99,517
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	$ 10,060	$ 10,765
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	91	100
Asset-backed Securities [Member]
Debt Securities, Available-for-sale [Line Items]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months	$ 4,757	$ 37,067
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	$ 111	$ 2,485
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Less than 12 Months, Number of Positions	8	41
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer	$ 32,764	$ 4,264
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	$ 1,405	$ 282
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, 12 Months or Longer, Number of Positions	40	9
Debt Securities, Available-for-sale, Unrealized Loss Position	$ 37,521	$ 41,331
Debt Securities, Available-for-sale, Unrealized Loss Position, Accumulated Loss	$ 1,516	$ 2,767
Debt Securities, Available-for-sale, Unrealized Loss Position, Number of Positions	48	50

Investments Maturity Distributi

Investments Maturity Distribution of Debt Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Available-for-sale, Amortized Cost, Fiscal Year Maturity [Abstract]
Debt Securities, Available-for-Sale, Amortized Cost, Maturity, Allocated and Single Maturity Date, Year One	$ 11,055
Debt Securities, Available-for-Sale, Amortized Cost, Maturity, Allocated and Single Maturity Date, after Year One Through Five	122,681
Debt Securities, Available-for-Sale, Amortized Cost, Maturity, Allocated and Single Maturity Date, after Year 5 Through 10	296,313
Debt Securities, Available-for-sale, Allocated and Single Maturity Date, Maturity, after 10 Years, Amortized Cost	958,989
Debt Securities, Available-for-sale, Amortized Cost	1,389,038	$ 1,381,318
Debt Securities, Available-for-sale, Fair Value, Fiscal Year Maturity [Abstract]
Debt Securities, Available-for-Sale, Fair Value, Maturity, Allocated and Single Maturity Date, Year One	11,017
Debt Securities, Available-for-Sale, Fair Value, Maturity, Allocated and Single Maturity Date, after Year One Through Five	121,443
Debt Securities, Available-for-Sale, Fair Value, Maturity, Allocated and Single Maturity Date, after Year 5 Through 10	290,023
Debt Securities, Available-for-sale, Maturity, Allocated and Single Maturity Date, after 10 Years, Fair Value	816,498
Fixed maturity securities, available for sale	$ 1,238,981	$ 1,179,619

Investments Net Investment Inco

Investments Net Investment Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net Investment Income [Line Items]
Total investment income	$ 71,853	$ 68,020	$ 63,886
Investment expense	(2,599)	(2,594)	(2,391)
Net investment income	69,254	65,426	61,495
Debt Securities [Member]
Net Investment Income [Line Items]
Investment income	60,127	58,400	55,579
Equity Securities [Member]
Net Investment Income [Line Items]
Investment income	630	650	1,024
Policy Loans [Member]
Net Investment Income [Line Items]
Investment income	6,011	6,189	6,420
Other Long-term Investments [Member]
Net Investment Income [Line Items]
Investment income	4,509	2,535	809
Other [Member]
Net Investment Income [Line Items]
Investment income	$ 576	$ 246	$ 54

Investments Realized Gain (Loss

Investments Realized Gain (Loss) on Investments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Gain (Loss) on Securities [Line Items]
Credit valuation loss on fixed maturities AFS	$ 0	$ 0
Proceeds of Investments [Abstract]
Sale of fixed maturities, available-for-sale	29,883,000	33,914,000	$ 8,238,000
Debt Securities, Available-for-sale, Realized Gain	53,000	120,000	189,000
Debt Securities, Available-for-sale, Realized Loss	602,000	112,000	1,000
Sales of equity securities	6,631,000	500,000	7,383,000
Equity Securities, FV-NI, Realized Gain	568,000	44,000	0
Equity Securities, FV-NI, Realized Loss	55,000	0	149,000
Net Realized Investment Gains (Losses) [Abstract]
Gain (Loss) on Sale of Properties	0	0	981,000
Gain (Loss) on Disposition of Property Plant Equipment	0	0	13,000
Proceeds from Sale of Long-term Investments	342,000	2,320,000	1,892,000
Gain (Loss) on Investments	99,000	2,278,000	2,977,000
Unrealized GL in fair value of equity securities	(190,000)	(2,665,000)	376,000
Change in fair value of limited partnerships	912,000	(9,667,000)	7,452,000
Change in credit loss allowance	(61,000)	(237,000)	186,000
Investment related gains (losses), net	760,000	(10,291,000)	10,991,000
Sale of other long-term investments	5,394,000	5,033,000	24,238,000
Gain (Loss) on Sale of Properties	0	0	981,000
Debt Securities [Member]
Net Realized Investment Gains (Losses) [Abstract]
Gain (Loss) on Sales, Calls and Maturities of Fixed Maturities	(756,000)	(104,000)	243,000
Equity Securities [Member]
Net Realized Investment Gains (Losses) [Abstract]
Equity Securities, FV-NI, Realized Gain (Loss)	513,000	62,000	(152,000)
Investment related gains (losses), net	$ (200,000)	$ (2,700,000)	400,000
Other Non-Insurance Enterprises [Member] | Land and Land Improvements
Net Realized Investment Gains (Losses) [Abstract]
Gain (Loss) on Sale of Properties			1,000,000
Sale of other long-term investments			3,800,000
Gain (Loss) on Sale of Properties			$ 1,000,000

Fair Value Measurements (Detail

Fair Value Measurements (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	$ 1,238,981,000	$ 1,179,619,000
Equity securities	5,282,000	11,590,000
Other Long-Term Investments	$ 82,725,000	69,558,000
Percent of Level 2 Debt Maturity to Total Reported Fair Value of Financial Assets	92.90%
Assets, Fair Value Disclosure	$ 1,326,723,000	1,258,055,000
Number of Material Changes to Investment Valuation Method or Assumptions	false
Number of Third Party Pricing Changes	0
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other Long-Term Investments	$ 0	0
Assets, Fair Value Disclosure	11,387,000	21,201,000
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	1,200,000,000
Other Long-Term Investments	0	0
Assets, Fair Value Disclosure	1,232,876,000	1,170,008,000
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other Long-Term Investments	0	0
Assets, Fair Value Disclosure	0	0
Other Long-term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other Long-Term Investments	82,460,000	66,846,000
US Treasury and Government [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	9,715,000	13,278,000
US Treasury and Government [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	6,062,000	9,567,000
US Treasury and Government [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	3,653,000	3,711,000
US Treasury and Government [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	0	0
US States and Political Subdivisions Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	287,231,000	307,358,000
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	0	0
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	287,231,000	307,358,000
US States and Political Subdivisions Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	0	0
Corporate Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	787,607,000	715,645,000
Corporate Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	43,000	44,000
Corporate Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	787,564,000	715,601,000
Corporate Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	0	0
Commercial Mortgage Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	171,000	169,000
Commercial Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	0	0
Commercial Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	171,000	169,000
Commercial Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	0	0
Residential Mortgage Backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	97,123,000	99,826,000
Residential Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	0	0
Residential Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	97,123,000	99,826,000
Residential Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	0	0
Asset-backed Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	57,134,000	43,242,000
Asset-backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	0	0
Asset-backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	57,134,000	43,242,000
Asset-backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	0	0
Foreign Governments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale		101,000
Foreign Governments [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale		0
Foreign Governments [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale		101,000
Foreign Governments [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale		0
Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	1,238,981,000	1,179,619,000
Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	6,105,000	9,611,000
Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	1,232,876,000	1,170,008,000
Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed maturity securities, available for sale	0	0
Stock Mutual Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities		2,615,000
Stock Mutual Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities		2,615,000
Stock Mutual Funds [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities		0
Stock Mutual Funds [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities		0
Bond Mutual Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	740,000	4,337,000
Bond Mutual Funds [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	740,000	4,337,000
Bond Mutual Funds [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	0	0
Bond Mutual Funds [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	0	0
Common Stock [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	665,000	857,000
Common Stock [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	665,000	857,000
Common Stock [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	0	0
Common Stock [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	0	0
Nonredeemable Preferred Stock [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	7,000	8,000
Nonredeemable Preferred Stock [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	7,000	8,000
Nonredeemable Preferred Stock [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	0	0
Nonredeemable Preferred Stock [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	0	0
Nonredeemable Preferred Stock Fund
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	3,870,000	3,773,000
Nonredeemable Preferred Stock Fund | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	3,870,000	3,773,000
Nonredeemable Preferred Stock Fund | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	0	0
Nonredeemable Preferred Stock Fund | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	0	0
Equity Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	5,282,000	11,590,000
Equity Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	5,282,000	11,590,000
Equity Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	0	0
Equity Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	$ 0	$ 0

Fair Value Measurements Other L

Fair Value Measurements Other Long-Term Investments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment related gains (losses), net	$ 760	$ (10,291)	$ 10,991
Other Long-Term Investments	82,725	69,558
Limited Partnership Funds
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Investment related gains (losses), net	$ 900	$ (9,700)	$ 7,500
Middle market
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Range (In years)	4 years	5 years
Global equity market
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Range (In years)	0 years	0 years
Late-stage growth | Minimum [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Range (In years)	4 years	5 years
Late-stage growth | Maximum [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Range (In years)	6 years	7 years
Infrastructure
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Range (In years)	10 years	11 years
Fair Value Measured at Net Asset Value Per Share | Limited Partnership Funds
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other Long-Term Investments	$ 82,460	$ 66,846
Fair Value Measured at Net Asset Value Per Share | Limited Partnership Funds | Unfunded Loan Commitment
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other Long-Term Investments	27,299	28,562
Fair Value Measured at Net Asset Value Per Share | Middle market
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other Long-Term Investments	34,858	33,234
Fair Value Measured at Net Asset Value Per Share | Middle market | Unfunded Loan Commitment
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other Long-Term Investments	3,452	6,011
Fair Value Measured at Net Asset Value Per Share | Global equity market
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other Long-Term Investments	10,345	9,037
Fair Value Measured at Net Asset Value Per Share | Global equity market | Unfunded Loan Commitment
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other Long-Term Investments	0	0
Fair Value Measured at Net Asset Value Per Share | Late-stage growth
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other Long-Term Investments	20,524	16,892
Fair Value Measured at Net Asset Value Per Share | Late-stage growth | Unfunded Loan Commitment
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other Long-Term Investments	14,271	18,444
Fair Value Measured at Net Asset Value Per Share | Infrastructure
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other Long-Term Investments	16,733	7,683
Fair Value Measured at Net Asset Value Per Share | Infrastructure | Unfunded Loan Commitment
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other Long-Term Investments	$ 9,576	$ 4,107

Fair Value Measurements Financi

Fair Value Measurements Financial Instruments not Carried at Fair Value (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Reported Value Measurement [Member]
Financial Assets
Policy loans	$ 75,359,000	$ 78,773,000
Mortgage loans	42,000	49,000
Cash and cash equivalents, at carrying value	26,997,000	22,973,000
Private equity funds	82,460,000	69,294,000
FHLB common stock	202,000	193,000
All other investments	21,000	22,000
Other Long-Term Investments	82,725,000	69,558,000
Financial Liabilities
Annuity - investment contracts	67,690,000	67,344,000
Reported Value Measurement [Member] | Single Family
Financial Assets
Mortgage loans	42,000	49,000
Estimate of Fair Value Measurement [Member]
Financial Assets
Policy loans	75,359,000	78,773,000
Cash and cash equivalents, fair value disclosure	26,997,000	22,973,000
Financial Liabilities
Annuity - investment contracts	63,283,000	61,701,000
Estimate of Fair Value Measurement [Member] | Single Family
Financial Assets
Mortgage loans	42,000	50,000
Policy loans	75,359,000	78,773,000
Cash and cash equivalents, at carrying value	26,997,000	22,973,000
Private equity funds	82,460,000	66,846,000
Other Long-Term Investments	$ 82,725,000	$ 69,558,000
Financial Liabilities
Insurance policy loans interest rate	7.70%	7.70%
Fair value minimum interest rate of investment contract	3.80%	4.74%
Fair value maximum rate of investment contract	4.50%	5.09%
Other Invested Assets, Carried at Amortized Cost Basis	$ 0	$ 2,400,000
Single Family
Financial Liabilities
Mortgage loans on real estate, interest rate	7%	7%
Mortgage loan maturity higher end range	5 years
Mortgage loans interest rate used to estimate fair value	6.25%	6.25%

Deferred Policy Acquisition C_3

Deferred Policy Acquisition Costs and Cost of Insurance Acquired - Schedule of DAC (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred Policy Acquisition Cost [Line Items]
Balance at beginning of period	$ 162,927	$ 152,418	$ 143,123
Deferred Policy Acquisition Cost, Capitalization	28,301	24,899
Amortization of deferred policy acquisition costs	(15,460)	(14,390)	(13,445)
Balance at end of period	175,768	162,927	152,418
Life Insurance Business Segment
Deferred Policy Acquisition Cost [Line Items]
Balance at beginning of period	113,484	107,702	103,064
Deferred Policy Acquisition Cost, Capitalization	20,251	17,942
Amortization of deferred policy acquisition costs	(12,895)	(12,160)
Balance at end of period	120,840	113,484	107,702
Home Service Insurance Segment [Member]
Deferred Policy Acquisition Cost [Line Items]
Balance at beginning of period	49,443	44,716	40,059
Deferred Policy Acquisition Cost, Capitalization	8,050	6,957
Amortization of deferred policy acquisition costs	(2,565)	(2,230)
Balance at end of period	54,928	49,443	44,716
Permanent
Deferred Policy Acquisition Cost [Line Items]
Balance at beginning of period	139,719	132,812
Deferred Policy Acquisition Cost, Capitalization	23,021	20,100
Amortization of deferred policy acquisition costs	(13,908)	(13,193)
Balance at end of period	148,832	139,719	132,812
Permanent | Life Insurance Business Segment
Deferred Policy Acquisition Cost [Line Items]
Balance at beginning of period	100,926	97,675
Deferred Policy Acquisition Cost, Capitalization	16,451	14,599
Amortization of deferred policy acquisition costs	(11,825)	(11,348)
Balance at end of period	105,552	100,926	97,675
Permanent | Home Service Insurance Segment [Member]
Deferred Policy Acquisition Cost [Line Items]
Balance at beginning of period	38,793	35,137
Deferred Policy Acquisition Cost, Capitalization	6,570	5,501
Amortization of deferred policy acquisition costs	(2,083)	(1,845)
Balance at end of period	43,280	38,793	35,137
Permanent Limited Pay
Deferred Policy Acquisition Cost [Line Items]
Balance at beginning of period	21,271	17,724
Deferred Policy Acquisition Cost, Capitalization	4,564	4,565
Amortization of deferred policy acquisition costs	(1,196)	(1,018)
Balance at end of period	24,639	21,271	17,724
Permanent Limited Pay | Life Insurance Business Segment
Deferred Policy Acquisition Cost [Line Items]
Balance at beginning of period	11,542	9,001
Deferred Policy Acquisition Cost, Capitalization	3,332	3,193
Amortization of deferred policy acquisition costs	(799)	(652)
Balance at end of period	14,075	11,542	9,001
Permanent Limited Pay | Home Service Insurance Segment [Member]
Deferred Policy Acquisition Cost [Line Items]
Balance at beginning of period	9,729	8,723
Deferred Policy Acquisition Cost, Capitalization	1,232	1,372
Amortization of deferred policy acquisition costs	(397)	(366)
Balance at end of period	10,564	9,729	8,723
Other Business
Deferred Policy Acquisition Cost [Line Items]
Balance at beginning of period	1,937	1,882
Deferred Policy Acquisition Cost, Capitalization	716	234
Amortization of deferred policy acquisition costs	(356)	(179)
Balance at end of period	2,297	1,937	1,882
Other Business | Life Insurance Business Segment
Deferred Policy Acquisition Cost [Line Items]
Balance at beginning of period	1,016	1,026
Deferred Policy Acquisition Cost, Capitalization	468	150
Amortization of deferred policy acquisition costs	(271)	(160)
Balance at end of period	1,213	1,016	1,026
Other Business | Home Service Insurance Segment [Member]
Deferred Policy Acquisition Cost [Line Items]
Balance at beginning of period	921	856
Deferred Policy Acquisition Cost, Capitalization	248	84
Amortization of deferred policy acquisition costs	(85)	(19)
Balance at end of period	$ 1,084	$ 921	$ 856

Deferred Policy Acquisition C_4

Deferred Policy Acquisition Costs and Cost of Insurance Acquired - Schedule of COIA (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Deferred Policy Acquisition Cost [Line Items]
Balance, beginning of year	$ 10,647	$ 11,268
Amortization	(604)	(621)
Balance, end of year	10,043	10,647
Life Insurance Business Segment
Deferred Policy Acquisition Cost [Line Items]
Balance, beginning of year	1,461	1,584
Amortization	(111)	(123)
Balance, end of year	1,350	1,461
Home Service Insurance Segment [Member]
Deferred Policy Acquisition Cost [Line Items]
Balance, beginning of year	9,186	9,684
Amortization	(493)	(498)
Balance, end of year	8,693	9,186
Permanent
Deferred Policy Acquisition Cost [Line Items]
Balance, beginning of year	7,850	8,276
Amortization	(407)	(426)
Balance, end of year	7,443	7,850
Permanent | Life Insurance Business Segment
Deferred Policy Acquisition Cost [Line Items]
Balance, beginning of year	267	287
Amortization	(18)	(20)
Balance, end of year	249	267
Permanent | Home Service Insurance Segment [Member]
Deferred Policy Acquisition Cost [Line Items]
Balance, beginning of year	7,583	7,989
Amortization	(389)	(406)
Balance, end of year	7,194	7,583
Permanent Limited Pay
Deferred Policy Acquisition Cost [Line Items]
Balance, beginning of year	926	996
Amortization	(63)	(70)
Balance, end of year	863	926
Permanent Limited Pay | Life Insurance Business Segment
Deferred Policy Acquisition Cost [Line Items]
Balance, beginning of year	750	812
Amortization	(55)	(62)
Balance, end of year	695	750
Permanent Limited Pay | Home Service Insurance Segment [Member]
Deferred Policy Acquisition Cost [Line Items]
Balance, beginning of year	176	184
Amortization	(8)	(8)
Balance, end of year	168	176
Other Business
Deferred Policy Acquisition Cost [Line Items]
Balance, beginning of year	1,871	1,996
Amortization	(134)	(125)
Balance, end of year	1,737	1,871
Other Business | Life Insurance Business Segment
Deferred Policy Acquisition Cost [Line Items]
Balance, beginning of year	444	485
Amortization	(38)	(41)
Balance, end of year	406	444
Other Business | Home Service Insurance Segment [Member]
Deferred Policy Acquisition Cost [Line Items]
Balance, beginning of year	1,427	1,511
Amortization	(96)	(84)
Balance, end of year	$ 1,331	$ 1,427

Estimated Amortization of Cost

Estimated Amortization of Cost of Insurance Acquired (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
CCRA [Abstract]
Number of Years-Cost of Customer Relationship Acquired Amortization	5 years
2024	$ 647
2025	599
2026	555
2027	515
2028	479
Thereafter	7,248
Cost of customer relationships acquired	$ 10,043	$ 10,647	$ 11,268

Policyholders' Liabilities - Sc

Policyholders' Liabilities - Schedule of Liability for Future Policy Benefits (Details) - USD ($) $ in Thousands		12 Months Ended
	Dec. 31, 2020	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Liability for Future Policy Benefit, Expected Future Policy Benefit [Roll Forward]
Balance, end of year	$ 1,613,279
Life Insurance Business Segment
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Balance, beginning of year		$ 245,437	$ 274,467
Beginning balance at original discount rate		258,283	251,479
Effect of changes in cash flow assumptions			(172)	$ (3,425)
Effects of actual variances from expected experience			5,720	5,000
Adjusted beginning of year balance			263,831	253,054
Issuances		37,892	39,912
Interest accrual		9,646	8,464
Net premiums collected		(46,262)	(41,818)
Derecognition and other		852	(1,329)
Ending balance at original discount rate		265,959	258,283
Effect of changes in discount rates		(7,782)	(12,846)
Balance, end of year		258,177	245,437
Liability for Future Policy Benefit, Expected Future Policy Benefit [Roll Forward]
Balance, beginning of year		1,143,027	1,408,961
Beginning balance at original discount rate		1,204,220	1,198,026
Effect of changes in cash flow assumptions			(1,091)	(3,542)
Effects of actual variances from expected experience			12,700	9,438
Adjusted beginning of year balance			1,215,829	1,203,922
Issuances		38,714	40,791
Interest accrual		51,630	51,021
Benefit payments		(107,386)	(89,148)
Derecognition and other		(70)	(2,366)
Ending balance at original discount rate		1,198,717	1,204,220
Effect of changes in discount rates		(30,245)	(61,193)
Balance, end of year	1,249,202	1,168,472	1,143,027
Net liability for future policy benefits		910,295	897,590
Plus: Flooring impact			1
Net liability for future policy benefits, after flooring impact			897,591
Home Service Insurance Segment [Member]
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Balance, beginning of year		106,763	114,752
Beginning balance at original discount rate		114,619	99,544
Effect of changes in cash flow assumptions			(258)	5,467
Effects of actual variances from expected experience			(14,689)	(12,151)
Adjusted beginning of year balance			99,672	92,860
Issuances		21,619	24,318
Interest accrual		4,513	3,698
Net premiums collected		(9,069)	(4,450)
Derecognition and other		822	(1,807)
Ending balance at original discount rate		117,557	114,619
Effect of changes in discount rates		(3,800)	(7,856)
Balance, end of year		113,757	106,763
Liability for Future Policy Benefit, Expected Future Policy Benefit [Roll Forward]
Balance, beginning of year		316,707	427,921
Beginning balance at original discount rate		336,096	322,765
Effect of changes in cash flow assumptions			74	6,587
Effects of actual variances from expected experience			(10,229)	(4,270)
Adjusted beginning of year balance			325,941	325,082
Issuances		21,637	24,340
Interest accrual		15,006	14,206
Benefit payments		(21,893)	(25,640)
Derecognition and other		774	(1,892)
Ending balance at original discount rate		341,465	336,096
Effect of changes in discount rates		(6,735)	(19,389)
Balance, end of year	$ 364,077	334,730	316,707
Net liability for future policy benefits		220,973	209,944
Plus: Flooring impact			0
Net liability for future policy benefits, after flooring impact			209,944
Permanent | Life Insurance Business Segment
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Balance, beginning of year		235,228	269,528
Beginning balance at original discount rate		247,601	246,386
Effect of changes in cash flow assumptions			(210)	(3,662)
Effects of actual variances from expected experience			4,184	3,466
Adjusted beginning of year balance			251,575	246,190
Issuances		34,285	35,826
Interest accrual		9,291	8,382
Net premiums collected		(43,307)	(41,560)
Derecognition and other		582	(1,237)
Ending balance at original discount rate		252,426	247,601
Effect of changes in discount rates		(7,509)	(12,373)
Balance, end of year		244,917	235,228
Liability for Future Policy Benefit, Expected Future Policy Benefit [Roll Forward]
Balance, beginning of year		947,415	1,168,282
Beginning balance at original discount rate		996,169	990,921
Effect of changes in cash flow assumptions			(389)	(3,916)
Effects of actual variances from expected experience			7,370	4,528
Adjusted beginning of year balance			1,003,150	991,533
Issuances		34,922	36,604
Interest accrual		43,275	42,547
Benefit payments		(85,257)	(72,383)
Derecognition and other		(128)	(2,132)
Ending balance at original discount rate		995,962	996,169
Effect of changes in discount rates		(22,612)	(48,754)
Balance, end of year		973,350	947,415
Net liability for future policy benefits		728,433	712,187
Plus: Flooring impact			1
Net liability for future policy benefits, after flooring impact			712,188
Permanent | Home Service Insurance Segment [Member]
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Balance, beginning of year		93,508	104,556
Beginning balance at original discount rate		100,225	90,012
Effect of changes in cash flow assumptions			(343)	4,253
Effects of actual variances from expected experience			(8,287)	(3,744)
Adjusted beginning of year balance			91,595	90,521
Issuances		17,668	19,030
Interest accrual		4,045	3,454
Net premiums collected		(11,901)	(11,202)
Derecognition and other		638	(1,578)
Ending balance at original discount rate		102,045	100,225
Effect of changes in discount rates		(3,214)	(6,717)
Balance, end of year		98,831	93,508
Liability for Future Policy Benefit, Expected Future Policy Benefit [Roll Forward]
Balance, beginning of year		200,351	266,206
Beginning balance at original discount rate		214,188	205,340
Effect of changes in cash flow assumptions			(257)	4,822
Effects of actual variances from expected experience			(8,126)	(3,278)
Adjusted beginning of year balance			205,805	206,884
Issuances		17,664	19,054
Interest accrual		9,339	8,754
Benefit payments		(15,891)	(18,870)
Derecognition and other		607	(1,634)
Ending balance at original discount rate		217,524	214,188
Effect of changes in discount rates		(5,578)	(13,837)
Balance, end of year		211,946	200,351
Net liability for future policy benefits		113,115	106,843
Plus: Flooring impact			0
Net liability for future policy benefits, after flooring impact			106,843
Permanent Limited Pay | Life Insurance Business Segment
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Balance, beginning of year		10,209	4,939
Beginning balance at original discount rate		10,682	5,093
Effect of changes in cash flow assumptions			38	237
Effects of actual variances from expected experience			1,536	1,534
Adjusted beginning of year balance			12,256	6,864
Issuances		3,607	4,086
Interest accrual		355	82
Net premiums collected		(2,955)	(258)
Derecognition and other		270	(92)
Ending balance at original discount rate		13,533	10,682
Effect of changes in discount rates		(273)	(473)
Balance, end of year		13,260	10,209
Liability for Future Policy Benefit, Expected Future Policy Benefit [Roll Forward]
Balance, beginning of year		195,612	240,679
Beginning balance at original discount rate		208,051	207,105
Effect of changes in cash flow assumptions			(702)	374
Effects of actual variances from expected experience			5,330	4,910
Adjusted beginning of year balance			212,679	212,389
Issuances		3,792	4,187
Interest accrual		8,355	8,474
Benefit payments		(22,129)	(16,765)
Derecognition and other		58	(234)
Ending balance at original discount rate		202,755	208,051
Effect of changes in discount rates		(7,633)	(12,439)
Balance, end of year		195,122	195,612
Net liability for future policy benefits		181,862	185,403
Plus: Flooring impact			0
Net liability for future policy benefits, after flooring impact			185,403
Permanent Limited Pay | Home Service Insurance Segment [Member]
Liability for Future Policy Benefit, Expected Net Premium [Roll Forward]
Balance, beginning of year		13,255	10,196
Beginning balance at original discount rate		14,394	9,532
Effect of changes in cash flow assumptions			85	1,214
Effects of actual variances from expected experience			(6,402)	(8,407)
Adjusted beginning of year balance			8,077	2,339
Issuances		3,951	5,288
Interest accrual		468	244
Net premiums collected		2,832	6,752
Derecognition and other		184	(229)
Ending balance at original discount rate		15,512	14,394
Effect of changes in discount rates		(586)	(1,139)
Balance, end of year		14,926	13,255
Liability for Future Policy Benefit, Expected Future Policy Benefit [Roll Forward]
Balance, beginning of year		116,356	161,715
Beginning balance at original discount rate		121,908	117,425
Effect of changes in cash flow assumptions			331	1,765
Effects of actual variances from expected experience			(2,103)	(992)
Adjusted beginning of year balance			120,136	$ 118,198
Issuances		3,973	5,286
Interest accrual		5,667	5,452
Benefit payments		(6,002)	(6,770)
Derecognition and other		167	(258)
Ending balance at original discount rate		123,941	121,908
Effect of changes in discount rates		(1,157)	(5,552)
Balance, end of year		122,784	116,356
Net liability for future policy benefits		$ 107,858	103,101
Plus: Flooring impact			0
Net liability for future policy benefits, after flooring impact			$ 103,101

Policyholders' Liabilities - Re

Policyholders' Liabilities - Reconciliation to Liability for Future policy Benefits (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Liability for Future Policy Benefit, by Product Segment [Line Items]
Life Insurance:	$ 1,229,253	$ 1,198,647
Accident and health insurance	889	767
Total future policy benefit reserves	1,230,142	1,199,414
Life Insurance, Permanent
Liability for Future Policy Benefit, by Product Segment [Line Items]
Life Insurance:	728,433	712,188
Home Service Insurance, Life Insurance, Permanent
Liability for Future Policy Benefit, by Product Segment [Line Items]
Life Insurance:	113,115	106,843
Permanent
Liability for Future Policy Benefit, by Product Segment [Line Items]
Life Insurance:	841,548	819,031
Life Insurance, Permanent Limited Pay
Liability for Future Policy Benefit, by Product Segment [Line Items]
Life Insurance:	181,862	185,403
Home Service Insurance, Life Insurance, Permanent Limited Pay
Liability for Future Policy Benefit, by Product Segment [Line Items]
Life Insurance:	107,858	103,101
Permanent Limited Pay
Liability for Future Policy Benefit, by Product Segment [Line Items]
Life Insurance:	289,720	288,504
Life Insurance, Deferred Profit Liability
Liability for Future Policy Benefit, by Product Segment [Line Items]
Life Insurance:	28,933	25,655
Home Service Insurance, Life Insurance, Deferred Profit Liability
Liability for Future Policy Benefit, by Product Segment [Line Items]
Life Insurance:	26,804	24,459
Deferred Profit Liability
Liability for Future Policy Benefit, by Product Segment [Line Items]
Life Insurance:	55,737	50,114
Life Insurance, Other
Liability for Future Policy Benefit, by Product Segment [Line Items]
Life Insurance:	28,319	27,370
Home Service Insurance, Life Insurance, Other
Liability for Future Policy Benefit, by Product Segment [Line Items]
Life Insurance:	13,929	13,628
Other
Liability for Future Policy Benefit, by Product Segment [Line Items]
Life Insurance:	42,248	40,998
Life Insurance, Net of Reinsurance
Liability for Future Policy Benefit, by Product Segment [Line Items]
Life Insurance:	967,547	950,616
Home Service Insurance, Life Insurance, Net of Reinsurance
Liability for Future Policy Benefit, by Product Segment [Line Items]
Life Insurance:	261,706	248,031
Life Insurance, Accident And Health, Other
Liability for Future Policy Benefit, by Product Segment [Line Items]
Accident and health insurance	588	533
Home Service Insurance, Accident And Health, Other
Liability for Future Policy Benefit, by Product Segment [Line Items]
Accident and health insurance	301	234
Life Insurance And Accident And Health
Liability for Future Policy Benefit, by Product Segment [Line Items]
Total future policy benefit reserves	968,135	951,149
Home Service Insurance, Life Insurance And Home Service Insurance, Accident And Health
Liability for Future Policy Benefit, by Product Segment [Line Items]
Total future policy benefit reserves	$ 262,007	$ 248,265

Policyholders' Liabilities - Li

Policyholders' Liabilities - Liability for Future Policy Benefit, Discounted Undiscounted Activity (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2020
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Expected Future Policy Benefit, before Reinsurance, after Discount Rate Change			$ 1,613,279
Life Insurance, Permanent
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Expected Future Gross Premium, Undiscounted, before Reinsurance	$ 621,935	$ 612,531
Liability for Future Policy Benefit, Expected Future Policy Benefit, Undiscounted, before Reinsurance	1,495,206	1,479,562
Liability for Future Policy Benefit, Expected Future Gross Premium, Discounted, before Reinsurance	481,963	472,754
Liability for Future Policy Benefit, Expected Future Policy Benefit, before Reinsurance, after Discount Rate Change	973,350	947,415
Home Service Insurance, Life Insurance, Permanent
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Expected Future Gross Premium, Undiscounted, before Reinsurance	455,552	461,298
Liability for Future Policy Benefit, Expected Future Policy Benefit, Undiscounted, before Reinsurance	484,740	473,039
Liability for Future Policy Benefit, Expected Future Gross Premium, Discounted, before Reinsurance	275,629	271,440
Liability for Future Policy Benefit, Expected Future Policy Benefit, before Reinsurance, after Discount Rate Change	211,946	200,351
Life Insurance, Permanent Limited Pay
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Expected Future Gross Premium, Undiscounted, before Reinsurance	47,161	47,447
Liability for Future Policy Benefit, Expected Future Policy Benefit, Undiscounted, before Reinsurance	326,821	323,559
Liability for Future Policy Benefit, Expected Future Gross Premium, Discounted, before Reinsurance	42,138	41,853
Liability for Future Policy Benefit, Expected Future Policy Benefit, before Reinsurance, after Discount Rate Change	195,122	195,612
Home Service Insurance, Life Insurance, Permanent Limited Pay
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Expected Future Gross Premium, Undiscounted, before Reinsurance	77,266	74,278
Liability for Future Policy Benefit, Expected Future Policy Benefit, Undiscounted, before Reinsurance	320,810	316,225
Liability for Future Policy Benefit, Expected Future Gross Premium, Discounted, before Reinsurance	53,075	52,030
Liability for Future Policy Benefit, Expected Future Policy Benefit, before Reinsurance, after Discount Rate Change	$ 122,784	$ 116,356

Policyholders' Liabilities - _2

Policyholders' Liabilities - Liability for Future Policy Benefits, Revenue and Interest Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Life Insurance
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Gross Premium Income	$ 122,145	$ 124,653	$ 126,058
Liability for Future Policy Benefit, Interest Expense	42,907	43,379	43,398
Home Service Insurance Segment [Member]
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Gross Premium Income	44,101	44,211	44,993
Liability for Future Policy Benefit, Interest Expense	11,682	11,555	11,634
Life Insurance, Permanent
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Gross Premium Income	93,917	94,905	96,766
Liability for Future Policy Benefit, Interest Expense	33,984	34,165	34,067
Life Insurance, Permanent Limited Pay
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Gross Premium Income	16,396	15,023	13,678
Liability for Future Policy Benefit, Interest Expense	8,923	9,214	9,331
Life Insurance, Other
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Gross Premium Income	12,813	16,047	16,856
Liability for Future Policy Benefit, Interest Expense	0	0	0
Life Insurance, Reinsurance
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit Gross Premium Income, Reinsurance	1,702	1,819	1,742
Liability for Future Policy Benefit, Interest Expense	0	0	0
Life Insurance, Net of Reinsurance
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Gross Premium Income	121,424	124,156	125,558
Liability for Future Policy Benefit, Interest Expense	42,907	43,379	43,398
Life Insurance, Accident And Health, Other
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Gross Premium Income	725	502	505
Liability for Future Policy Benefit, Interest Expense	0	0	0
Life Insurance, Accident And Health, Reinsurance
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit Gross Premium Income, Reinsurance	4	5	5
Liability for Future Policy Benefit, Interest Expense	0	0	0
Life Insurance, Accident And Health, Net Of Reinsurance
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Gross Premium Income	721	497	500
Liability for Future Policy Benefit, Interest Expense	0	0	0
Home Service Insurance, Life Insurance, Permanent
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Gross Premium Income	33,263	33,312	33,706
Liability for Future Policy Benefit, Interest Expense	5,294	5,300	5,447
Home Service Insurance, Life Insurance, Permanent Limited Pay
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Gross Premium Income	8,576	8,396	8,324
Liability for Future Policy Benefit, Interest Expense	6,388	6,255	6,187
Home Service Insurance, Life Insurance, Other
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Gross Premium Income	1,371	1,749	2,236
Liability for Future Policy Benefit, Interest Expense	0	0	0
Home Service Insurance, Life Insurance, Reinsurance
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit Gross Premium Income, Reinsurance	25	27	23
Liability for Future Policy Benefit, Interest Expense	0	0	0
Home Service Insurance, Life Insurance, Net of Reinsurance
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Gross Premium Income	43,185	43,430	44,243
Liability for Future Policy Benefit, Interest Expense	11,682	11,555	11,634
Home Service Insurance, Accident And Health, Other
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Gross Premium Income	916	781	750
Liability for Future Policy Benefit, Interest Expense	$ 0	$ 0	$ 0

Policyholders' Liabilities - _3

Policyholders' Liabilities - Liabilities for Future Policy Benefits, Weighted Average (Details)	Dec. 31, 2023	Dec. 31, 2022
Life Insurance, Permanent
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Weighted-Average Duration, Original Discount	8 years 6 months	8 years
Liability for Future Policy Benefit, Weighted-Average Duration	8 years 6 months	8 years 6 months
Liability for Future Policy Benefit, Weighted-Average Interest Accretion Rate	4.89%	4.93%
Liability for Future Policy Benefit, Current Weighted-Average Discount Rate	4.79%	5.10%
Home Service Insurance, Life Insurance, Permanent
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Weighted-Average Duration, Original Discount	16 years 4 months 24 days	15 years 4 months 24 days
Liability for Future Policy Benefit, Weighted-Average Duration	16 years 4 months 24 days	16 years 2 months 12 days
Liability for Future Policy Benefit, Weighted-Average Interest Accretion Rate	4.97%	5%
Liability for Future Policy Benefit, Current Weighted-Average Discount Rate	4.96%	5.22%
Life Insurance, Permanent Limited Pay
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Weighted-Average Duration, Original Discount	8 years 2 months 12 days	7 years 7 months 6 days
Liability for Future Policy Benefit, Weighted-Average Duration	8 years 1 month 6 days	7 years 6 months
Liability for Future Policy Benefit, Weighted-Average Interest Accretion Rate	4.29%	4.30%
Liability for Future Policy Benefit, Current Weighted-Average Discount Rate	4.77%	5.07%
Home Service Insurance, Life Insurance, Permanent Limited Pay
Liability for Future Policy Benefit, Activity [Line Items]
Liability for Future Policy Benefit, Weighted-Average Duration, Original Discount	14 years 9 months 18 days	14 years 3 months 18 days
Liability for Future Policy Benefit, Weighted-Average Duration	15 years 3 months 18 days	15 years 8 months 12 days
Liability for Future Policy Benefit, Weighted-Average Interest Accretion Rate	5.04%	5.05%
Liability for Future Policy Benefit, Current Weighted-Average Discount Rate	4.95%	5.21%

Policyholders' Liabilities - Gu

Policyholders' Liabilities - Guaranteed Minimum Crediting Rate (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Policyholder Account Balance [Line Items]
Policyholder Account Balance	$ 207,702	$ 196,069
Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0000 To 0149
Policyholder Account Balance [Line Items]
Policyholder Account Balance	$ 36,816	$ 40,496
Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0000 To 0149 | Minimum [Member]
Policyholder Account Balance [Line Items]
Policyholder Account Balance, Guaranteed Minimum Credit Rating	0%	0%
Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0000 To 0149 | Maximum [Member]
Policyholder Account Balance [Line Items]
Policyholder Account Balance, Guaranteed Minimum Credit Rating	1.49%	1.49%
Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0150 To 0299
Policyholder Account Balance [Line Items]
Policyholder Account Balance	$ 33,793	$ 24,837
Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0150 To 0299 | Minimum [Member]
Policyholder Account Balance [Line Items]
Policyholder Account Balance, Guaranteed Minimum Credit Rating	1.50%	1.50%
Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0150 To 0299 | Maximum [Member]
Policyholder Account Balance [Line Items]
Policyholder Account Balance, Guaranteed Minimum Credit Rating	2.99%	2.99%
Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0300 To 0449
Policyholder Account Balance [Line Items]
Policyholder Account Balance	$ 105,693	$ 98,911
Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0300 To 0449 | Minimum [Member]
Policyholder Account Balance [Line Items]
Policyholder Account Balance, Guaranteed Minimum Credit Rating	3%	3%
Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0300 To 0449 | Maximum [Member]
Policyholder Account Balance [Line Items]
Policyholder Account Balance, Guaranteed Minimum Credit Rating	4.49%	4.49%
Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From Greater Than Or Equal To 0450
Policyholder Account Balance [Line Items]
Policyholder Account Balance	$ 31,400	$ 31,825
Policyholder Account Balance, Guaranteed Minimum Credit Rating	4.50%	4.50%
Policyholder Account Balance, at Guaranteed Minimum Crediting Rate
Policyholder Account Balance [Line Items]
Policyholder Account Balance	$ 170,941	$ 155,618
Policyholder Account Balance, at Guaranteed Minimum Crediting Rate | Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0000 To 0149
Policyholder Account Balance [Line Items]
Policyholder Account Balance	784	736
Policyholder Account Balance, at Guaranteed Minimum Crediting Rate | Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0150 To 0299
Policyholder Account Balance [Line Items]
Policyholder Account Balance	33,073	24,155
Policyholder Account Balance, at Guaranteed Minimum Crediting Rate | Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0300 To 0449
Policyholder Account Balance [Line Items]
Policyholder Account Balance	105,684	98,902
Policyholder Account Balance, at Guaranteed Minimum Crediting Rate | Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From Greater Than Or Equal To 0450
Policyholder Account Balance [Line Items]
Policyholder Account Balance	31,400	31,825
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate, Range from 0001 to 0050
Policyholder Account Balance [Line Items]
Policyholder Account Balance	680	640
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate, Range from 0001 to 0050 | Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0000 To 0149
Policyholder Account Balance [Line Items]
Policyholder Account Balance	0	0
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate, Range from 0001 to 0050 | Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0150 To 0299
Policyholder Account Balance [Line Items]
Policyholder Account Balance	671	631
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate, Range from 0001 to 0050 | Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0300 To 0449
Policyholder Account Balance [Line Items]
Policyholder Account Balance	9	9
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate, Range from 0001 to 0050 | Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From Greater Than Or Equal To 0450
Policyholder Account Balance [Line Items]
Policyholder Account Balance	0	0
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate, Range from 0051 to 0150
Policyholder Account Balance [Line Items]
Policyholder Account Balance	1,195	1,140
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate, Range from 0051 to 0150 | Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0000 To 0149
Policyholder Account Balance [Line Items]
Policyholder Account Balance	1,146	1,089
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate, Range from 0051 to 0150 | Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0150 To 0299
Policyholder Account Balance [Line Items]
Policyholder Account Balance	49	51
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate, Range from 0051 to 0150 | Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0300 To 0449
Policyholder Account Balance [Line Items]
Policyholder Account Balance	0	0
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate, Range from 0051 to 0150 | Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From Greater Than Or Equal To 0450
Policyholder Account Balance [Line Items]
Policyholder Account Balance	0	0
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate, Range from 0151 and Greater
Policyholder Account Balance [Line Items]
Policyholder Account Balance	34,886	38,671
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate, Range from 0151 and Greater | Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0000 To 0149
Policyholder Account Balance [Line Items]
Policyholder Account Balance	34,886	38,671
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate, Range from 0151 and Greater | Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0150 To 0299
Policyholder Account Balance [Line Items]
Policyholder Account Balance	0	0
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate, Range from 0151 and Greater | Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From 0300 To 0449
Policyholder Account Balance [Line Items]
Policyholder Account Balance	0	0
Policyholder Account Balance, above Guaranteed Minimum Crediting Rate, Range from 0151 and Greater | Policyholder Account Balance, Guaranteed Minimum Crediting Rate, Range From Greater Than Or Equal To 0450
Policyholder Account Balance [Line Items]
Policyholder Account Balance	$ 0	$ 0

Policyholders' Liabilities - Po

Policyholders' Liabilities - Policyholder Account Balance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Policyholder Account Balance [Line Items]
Balance, beginning of year	$ 196,069
Balance, end of year	207,702	$ 196,069
Supplemental Contracts Without Life Contingencies
Policyholder Account Balance [Line Items]
Balance, beginning of year	32,995	23,950
Policyholder Account Balance, Issuance	22,387	12,071
Policyholder Account Balance, Premium Received	123	176
Policyholder Account Balance, Interest Credited	1,483	1,067
Policyholder Account Balance, Increase (Decrease) from Other Change	1	2
Policyholder Account Balance, Surrender and Withdrawal	0	0
Policyholder Account Balance, Benefit Payment	12,420	4,271
Balance, end of year	$ 44,569	$ 32,995
Policyholder Account Balance, Weighted Average Crediting Rate	4%	4.08%
Policyholder Account Balance, Cash Surrender Value	$ 44,569	$ 32,995
Fixed Annuity
Policyholder Account Balance [Line Items]
Balance, beginning of year	86,807	83,917
Policyholder Account Balance, Issuance	2,741	3,044
Policyholder Account Balance, Premium Received	4,387	4,940
Policyholder Account Balance, Interest Credited	2,653	2,631
Policyholder Account Balance, Increase (Decrease) from Other Change	0	0
Policyholder Account Balance, Surrender and Withdrawal	9,454	7,725
Policyholder Account Balance, Benefit Payment	0	0
Balance, end of year	$ 87,134	$ 86,807
Policyholder Account Balance, Weighted Average Crediting Rate	3.56%	3.59%
Policyholder Account Balance, Cash Surrender Value	$ 87,134	$ 86,807
Dividend Accumulations
Policyholder Account Balance [Line Items]
Balance, beginning of year	41,663	37,760
Policyholder Account Balance, Issuance	660	683
Policyholder Account Balance, Premium Received	5,860	5,538
Policyholder Account Balance, Interest Credited	1,364	1,216
Policyholder Account Balance, Increase (Decrease) from Other Change	0	0
Policyholder Account Balance, Surrender and Withdrawal	4,587	3,534
Policyholder Account Balance, Benefit Payment	0	0
Balance, end of year	$ 44,960	$ 41,663
Policyholder Account Balance, Weighted Average Crediting Rate	3.04%	3.07%
Policyholder Account Balance, Cash Surrender Value	$ 44,960	$ 41,663
Premiums Paid In Advance
Policyholder Account Balance [Line Items]
Balance, beginning of year	34,603	38,875
Policyholder Account Balance, Issuance	3,693	2,820
Policyholder Account Balance, Premium Received	793	779
Policyholder Account Balance, Interest Credited	1,627	964
Policyholder Account Balance, Increase (Decrease) from Other Change	0	0
Policyholder Account Balance, Surrender and Withdrawal	9,677	8,835
Policyholder Account Balance, Benefit Payment	0	0
Balance, end of year	$ 31,039	$ 34,603
Policyholder Account Balance, Weighted Average Crediting Rate	2.95%	3.04%
Policyholder Account Balance, Cash Surrender Value	$ 31,039	$ 34,603

Policyholders' Liabilities - _4

Policyholders' Liabilities - Policyholders' Account Balance Reconciliation to Policyholders' Account Balances' Liability (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Policyholder Account Balance [Line Items]
Annuities	$ 133,216	$ 121,422
Premiums paid in advance	32,446	36,384
Supplemental Contracts Without Life Contingencies
Policyholder Account Balance [Line Items]
Annuities	44,569	32,995
Fixed Annuity
Policyholder Account Balance [Line Items]
Annuities	87,134	86,807
Unearned Revenue Reserve
Policyholder Account Balance [Line Items]
Annuities	1,513	1,619
Other
Policyholder Account Balance [Line Items]
Annuities	0	1
Premiums paid in advance	1,407	1,781
Premiums Paid In Advance
Policyholder Account Balance [Line Items]
Premiums paid in advance	$ 31,039	$ 34,603

Policy Claim Liabilities and _3

Policy Claim Liabilities and Short Duration Contracts Policy Liabilities (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) claim	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)
Insurance [Abstract]
Policy claims payable at January 1	$ 9,884	$ 14,590	$ 13,206
Reinsurance Recoverables, Including Reinsurance Premium Paid	1,298	2,070	2,469	$ 3,012
Net balance policy claims payable at January 1	7,814	12,121	10,194
Claims incurred related to current year	25,630	28,720	32,595
Claims incurred related to prior years	(522)	(46)	1,052
Total claims incurred	25,108	28,674	33,647
Claims paid related to current year	20,786	22,771	23,369
Claims paid related to prior years	6,797	10,210	8,351
Total claims paid	27,583	32,981	31,720
Net balance policy claims payable at December 31	5,339	7,814	12,121
Claims Development [Line Items]
Short-duration Insurance Contracts, Incurred Claims and Allocated Claim Adjustment Expense, Net	7,149
Short-duration Insurance Contracts, Cumulative Paid Claims and Allocated Claim Adjustment Expense, Net	7,124
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net	184	421
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net	184	421
Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments	1,298	2,073
Short-duration Insurance Contracts, Liability for Unpaid Claims and Claim Adjustment Expense, Other Reconciling Item	5,155	7,390
Policy claims payable	6,637	9,884	14,590	13,206
Property Insurance
Claims Development [Line Items]
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net, Not Separately Presented	0
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net	33	263
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net	33	263
Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments	$ 1,220	1,275
Short-duration Insurance Contracts, Historical Claims Duration [Line Items]
Short-duration Insurance Contracts, Historical Claims Duration, Year One	93%
Short-duration Insurance Contracts, Historical Claims Duration, Year Two	13%
Short-duration Insurance Contracts, Historical Claims Duration, Year Three	(8.00%)
Short-duration Insurance Contracts, Historical Claims Duration, Year Four	3%
Short-duration Insurance Contracts, Historical Claims Duration, Year Five	0%
Short-Duration Insurance, Other
Claims Development [Line Items]
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net	$ 151	158
Short-duration Insurance Contracts, Reconciliation of Claims Development to Liability [Line Items]
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net	151	158
Reinsurance Recoverable for Paid and Unpaid Claims and Claims Adjustments	78	798
Short-Duration Insurance Contract, Accident Year 2019 [Member] | Property Insurance
Claims Development [Line Items]
Short-duration Insurance Contracts, Incurred Claims and Allocated Claim Adjustment Expense, Net	1,105	1,106	1,161	1,150	$ 1,549
Short-duration Insurance Contracts, Incurred but Not Reported (IBNR) Claims Liability, Net	$ 0
Short-duration Insurance Contract, Cumulative Number of Reported Claims | claim	610
Short-duration Insurance Contracts, Cumulative Paid Claims and Allocated Claim Adjustment Expense, Net	$ 1,105	1,105	1,091	1,071	$ 1,166
Short-Duration Insurance Contract, Accident Year 2020 [Member] | Property Insurance
Claims Development [Line Items]
Short-duration Insurance Contracts, Incurred Claims and Allocated Claim Adjustment Expense, Net	2,694	2,577	2,670	2,598
Short-duration Insurance Contracts, Incurred but Not Reported (IBNR) Claims Liability, Net	$ 0
Short-duration Insurance Contract, Cumulative Number of Reported Claims | claim	2,415
Short-duration Insurance Contracts, Cumulative Paid Claims and Allocated Claim Adjustment Expense, Net	$ 2,694	2,576	2,639	$ 1,997
Short-Duration Insurance Contract, Accident Year 2021 | Property Insurance
Claims Development [Line Items]
Short-duration Insurance Contracts, Incurred Claims and Allocated Claim Adjustment Expense, Net	1,312	1,644	2,087
Short-duration Insurance Contracts, Incurred but Not Reported (IBNR) Claims Liability, Net	$ 2
Short-duration Insurance Contract, Cumulative Number of Reported Claims | claim	2,397
Short-duration Insurance Contracts, Cumulative Paid Claims and Allocated Claim Adjustment Expense, Net	$ 1,311	1,638	$ 1,435
Short-Duration Insurance Contract, Accident Year 2022 | Property Insurance
Claims Development [Line Items]
Short-duration Insurance Contracts, Incurred Claims and Allocated Claim Adjustment Expense, Net	1,262	1,213
Short-duration Insurance Contracts, Incurred but Not Reported (IBNR) Claims Liability, Net	$ 4
Short-duration Insurance Contract, Cumulative Number of Reported Claims | claim	362
Short-duration Insurance Contracts, Cumulative Paid Claims and Allocated Claim Adjustment Expense, Net	$ 1,259	$ 1,011
Short-Duration Insurance Contract, Accident Year 2023 | Property Insurance
Claims Development [Line Items]
Short-duration Insurance Contracts, Incurred Claims and Allocated Claim Adjustment Expense, Net	776
Short-duration Insurance Contracts, Incurred but Not Reported (IBNR) Claims Liability, Net	$ 27
Short-duration Insurance Contract, Cumulative Number of Reported Claims | claim	191
Short-duration Insurance Contracts, Cumulative Paid Claims and Allocated Claim Adjustment Expense, Net	$ 755

Reinsurance (Details)

Reinsurance (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]
Maximum Retention of Life Insurance Face Amount	$ 100,000	$ 100,000
Maximum Amount of Casualty Reinsurance for First Catastrophe	11,000,000	11,000,000
Reinsurance recoverable	3,991,000	4,560,000
Assumed Premiums, Life Insurance in Force	3,772,000	4,074,000	$ 4,366,000
Aggregate ceded life insurance in force	619,597,000	543,496,000	465,954,000
Premiums, Net, Life Insurance in Force	4,306,429,000	4,257,148,000	4,165,921,000
Direct Premiums Earned	170,557,000	176,973,000	178,806,000
Assumed Premiums Earned	68,000	74,000	84,000
Net reinsurance premiums earned	164,609,000	167,586,000	169,801,000
Premiums Earned, Net	167,039,000	173,714,000	174,728,000
Claims and surrenders assumed	113,000	151,000	169,000
Claims and surrenders ceded	(936,000)	(1,130,000)	(11,764,000)
Property and Casualty, Personal Insurance [Member]
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]
Reinsurance, Amount Retained, Per Policy	30,000
Reinsurance Deductible for First Catastrophe	2,400,000	1,400,000
Direct Premiums Earned	4,425,000	7,862,000	7,631,000
Assumed Premiums Earned	0	0	0
Payments for Reinsurance	1,792,000	1,413,000	2,312,000
Net reinsurance premiums earned	2,633,000	6,449,000	5,319,000
Claims Expense Paid			500,000
Life and Accident & Health Product Lines [Member]
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]
Direct Premiums Earned	166,132,000	169,111,000	171,175,000
Assumed Premiums Earned	68,000	74,000	84,000
Payments for Reinsurance	1,794,000	1,920,000	1,850,000
Net reinsurance premiums earned	$ 164,406,000	$ 167,265,000	$ 169,409,000
us-gaap_AccidentalDeathBenefitMember
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]
Reinsurance, Reinsured Risk, Percentage	100%

Commitments and Contingencies L

Commitments and Contingencies Lease Commitments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Operating Lease, Weighted Average Remaining Lease Term	6 years 9 months 18 days
Operating Lease, Weighted Average Discount Rate, Percent	2.59%
Operating Lease, Expense	$ 1,400	$ 1,400
Lessee, Operating Lease, Liability, to be Paid, Fiscal Year Maturity [Abstract]
2024	1,499
2025	1,433
2026	1,385
2027	1,403
2028	1,438
After 2028	2,728
Total operating lease liabilities	9,886
Interest expense	(813)
Present value of operating lease liabilities	$ 9,073

Commitment and Contingencies (D

Commitment and Contingencies (Details) - USD ($)		12 Months Ended
	May 05, 2021	Dec. 31, 2023
Other Commitments [Line Items]
Line of Credit Facility, Initiation Date	May 05, 2021
Line of Credit Facility, Current Borrowing Capacity		$ 500,000
Line of Credit Facility, Expiration Date	May 05, 2024
Line of credit facility term	3 years
Fed Funds Effective Rate Overnight Index Swap Rate
Other Commitments [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Base Rate
Other Commitments [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	1.75%
Revolving Credit Facility
Other Commitments [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		0.75%
Line of Credit Facility, Commitment Fee Percentage		0.375%
Line of Credit, Current		$ 0
Line of Credit Facility, Maximum Borrowing Capacity	$ 20,000,000
Unfunded Loan Commitment
Other Commitments [Line Items]
Financing Receivable, Loan in Process		$ 27,300,000

Stockholders' Equity and Rest_3

Stockholders' Equity and Restrictions Change in Common Shares (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Mar. 04, 2004
Class of Stock [Line Items]
Common stock, shares authorized (in shares)					127,000,000
Treasury Stock, Common
Class of Stock [Line Items]
Common Stock, Shares, Issued	5,330,000	4,937,000	4,138,000	3,136,000
Common Stock Class A [Member]
Class of Stock [Line Items]
Common Stock, Shares, Issued	53,882,661	53,758,176	53,170,000	52,654,000
Common stock, shares authorized (in shares)	100,000,000	100,000,000			100,000,000
Stock Issued During Period, Shares, New Issues		22,000
Deferred Compensation Arrangement with Individual, Shares Issued	125,000	91,000	112,000
Stock Repurchased During Period, Shares	0	0	0
Treasury Stock, Shares, Acquired	393,000	799,000
Common Stock Class A [Member] | Stock Investment Plan
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues		475,000	404,000
Common Stock Class B [Member]
Class of Stock [Line Items]
Common Stock, Shares, Issued	1,001,714	1,001,714	1,002,000	1,002,000
Common stock, shares authorized (in shares)	2,000,000	2,000,000			2,000,000
Stock Issued During Period, Shares, New Issues		0
Deferred Compensation Arrangement with Individual, Shares Issued	0	0	0
Stock Repurchased During Period, Shares	0	0	0
Treasury Stock, Shares, Acquired			1,002,000
Common Stock Class B [Member] | Stock Investment Plan
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues		0	0
Preferred Stock
Class of Stock [Line Items]
Common stock, shares authorized (in shares)					25,000,000
Treasury Stock, Common
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues		0
Deferred Compensation Arrangement with Individual, Shares Issued	0	0	0
Treasury Stock, Common | Stock Investment Plan
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues		0	0

Stockholders' Equity and Rest_4

Stockholders' Equity and Restrictions Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net income (loss)	$ 10,741	$ 2,698	$ 6,126	$ 4,872	$ 13,659	$ 3,407	$ 2,492	$ 6,449	$ 24,437	$ 26,007	$ 72,706
Weighted Average Number of Shares Outstanding, Basic									49,696,000	50,139,000	49,972,000
Weighted Average Number of Shares Outstanding, Diluted									50,681,000	50,867,000	50,645,000
Common Stock Class A [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net Income (Loss) Available to Common Stockholders, Basic									$ 24,437	$ 26,007	$ 72,481
Weighted Average Number of Shares Outstanding, Basic									49,696,000	50,139,000	49,664,000
Earnings Per Share, Basic	$ 0.21	$ 0.06	$ 0.12	$ 0.10	$ 0.27	$ 0.07	$ 0.05	$ 0.13	$ 0.49	$ 0.52	$ 1.46
Net Income (Loss) Available to Common Stockholders, Diluted									$ 24,437	$ 26,007	$ 72,484
Weighted Average Number of Shares Outstanding, Diluted									50,681,000	50,867,000	50,337,000
Earnings Per Share, Diluted	$ 0.21	$ 0.05	$ 0.12	$ 0.10	$ 0.27	$ 0.06	$ 0.05	$ 0.13	$ 0.48	$ 0.51	$ 1.44
Common Stock Class B [Member]
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Net Income (Loss) Available to Common Stockholders, Basic									$ 0	$ 0	$ 225
Weighted Average Number of Shares Outstanding, Basic									0	0	308,000
Earnings Per Share, Basic									$ 0	$ 0	$ 0.73
Net Income (Loss) Available to Common Stockholders, Diluted									$ 0	$ 0	$ 222
Weighted Average Number of Shares Outstanding, Diluted									0	0	308,000
Earnings Per Share, Diluted									$ 0	$ 0	$ 0.72

Stockholders' Equity and Rest_5

Stockholders' Equity and Restrictions (Details) - USD ($) $ in Thousands		12 Months Ended
	Aug. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Mar. 04, 2004
Statutory Accounting Practices [Line Items]
Common stock, shares authorized (in shares)						127,000,000
Statutory Amount Available for Dividend Payments, Percentage of Net Surplus		10%
Combined statutory capital and surplus:		$ 35,108	$ 42,345
Combined statutory net income (loss):		$ (4,825)	$ (270)	$ 3,768
Related Party Parental Guarantee, Terms of Agreement		As part of the novation transaction with CICA Bermuda, the Company agreed to infuse capital into CICA Domestic as required by the Colorado Department of Insurance to maintain CICA Domestic's RBC above 350% in any future calendar year-end periods.
Statutory Accounting Practices, Risk Based Capital Requirements Compliance Assertion		All domestic insurance subsidiaries exceeded RBC minimum levels
Maximum Capital Contribution	$ 10,000
Keep Well Agreement, Date of Contract	Aug. 31, 2023
Minimum Capital Level, Percent		200%
Contract Term, Keep Well Agreement	12 months
Minimum Capital Level, Premiums to Capital and Surplus, Percent		112%
Statutory Accounting Practices, Description of Permitted Practice			On January 19, 2023, the Bermuda Monetary Authority granted CICA Bermuda a permitted practice, effective December 31, 2022, pursuant to Section 6C (1) of the Insurance Act to report its fixed income maturity securities at amortized cost in its unconsolidated statutory financial statements.
PUERTO RICO
Statutory Accounting Practices [Line Items]
Description of Regulatory Capital Requirements under Insurance Regulations		CICA International is required to maintain a minimum of $750,000 in capital and maintain a premium to surplus ratio of 7 to 1.
CICA Life Insurance Company of America [Member]
Statutory Accounting Practices [Line Items]
Combined statutory capital and surplus:		$ 26,300
Combined statutory net income (loss):		(900)
Statutory Accounting Practices, Statutory Amount Available for Dividend Payments without Regulatory Approval		0
CICA Life Ltd. [Member]
Statutory Accounting Practices [Line Items]
Combined statutory capital and surplus:		0	$ 61,801
Combined statutory net income (loss):		0	(1,024)	14,029
CICA Life A.I., a Puerto Rico company
Statutory Accounting Practices [Line Items]
Combined statutory capital and surplus:		66,619	0
Combined statutory net income (loss):		27,484	$ 0	$ 0
Statutory Accounting Practices, Statutory Amount Available for Dividend Payments without Regulatory Approval		$ 5,000
Common Stock Class B [Member]
Statutory Accounting Practices [Line Items]
Common stock, shares authorized (in shares)		2,000,000	2,000,000			2,000,000
Common stock, shares issued (in shares)		1,001,714	1,001,714	1,002,000	1,002,000
Life Insurance Segment [Member]
Statutory Accounting Practices [Line Items]
Combined statutory capital and surplus:		$ 29,416	$ 35,433
Combined statutory net income (loss):		(3,606)	(1,885)	$ 5,280
Property, Liability and Casualty Insurance Segment [Member]
Statutory Accounting Practices [Line Items]
Combined statutory capital and surplus:		5,692	6,912
Combined statutory net income (loss):		$ (1,219)	$ 1,615	$ (1,512)

Segment and Other Operating I_3

Segment and Other Operating Information (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023 USD ($)	Sep. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments									2
Segment Reporting, Measurement Differences Between Segment and Consolidated Profit (Loss)									The Company's Other Non-Insurance Enterprises represents the only reportable difference between segments and consolidated operations.
Premiums:
Ordinary life									$ 164,609	$ 167,586	$ 169,801
Accident and health									1,637	1,278	1,250
Property									793	4,850	3,677
Net investment income									69,254	65,426	61,495
Investment related gains (losses), net									760	(10,291)	10,991
Other income									3,627	3,675	3,332
Total revenue	$ 66,849	$ 59,390	$ 58,527	$ 55,914	$ 67,257	$ 56,176	$ 53,734	$ 55,357	240,680	232,524	250,546
Benefits and expenses:
Claims and surrenders									135,993	119,935	119,735
Increase (decrease) in future policy benefit reserves									(5,624)	4,804	9,773
Policyholder liability remeasurement (gain) loss									4,460	2,884	1,434
Policyholders' dividends									5,542	6,013	6,180
Total insurance benefits paid or provided									140,371	133,636	137,122
Commissions									39,241	36,222	35,463
Other general expenses									47,131	45,177	43,370
Deferred policy acquisition costs, capitalized amount									(28,301)	(24,899)	(22,740)
Amortization of deferred policy acquisition costs									15,460	14,390	13,445
Amortization of cost of customer relationships acquired									604	621	757
Goodwill impairment									0	0	12,624
Total benefits and expenses	58,075	$ 54,749	$ 52,483	$ 49,199	55,846	$ 51,354	$ 49,768	$ 48,179	214,506	205,147	220,041
Income (loss) before income tax expense									26,174	27,377	30,505
Total assets	1,668,928				1,590,703				1,668,928	1,590,703
Premiums Earned, Net									167,039	173,714	174,728
Reinsurance Costs and Recoveries, Net									(3,518)	(3,259)	(4,077)
Operating Segments
Benefits and expenses:
Total assets	1,627,016				1,535,956				1,627,016	1,535,956
Corporate, Non-Segment
Premiums:
Ordinary life									0	0	0
Accident and health									0	0	0
Property									0	0	0
Net investment income									1,070	1,114	1,055
Investment related gains (losses), net									(63)	(188)	1,197
Other income									5	6	(37)
Total revenue									1,012	932	2,215
Benefits and expenses:
Claims and surrenders									0	0	0
Increase (decrease) in future policy benefit reserves									0	0	0
Policyholder liability remeasurement (gain) loss									0	0	0
Policyholders' dividends									0	0	0
Total insurance benefits paid or provided									0	0	0
Commissions									0	0	0
Other general expenses									6,472	5,541	7,785
Deferred policy acquisition costs, capitalized amount									0	0	0
Amortization of deferred policy acquisition costs									0	0	0
Amortization of cost of customer relationships acquired									0	0	0
Goodwill impairment											0
Total benefits and expenses									6,472	5,541	7,785
Income (loss) before income tax expense									(5,460)	(4,609)	(5,570)
Total assets	41,912				54,747				41,912	54,747
All Countries [Domain]
Benefits and expenses:
Premiums Earned, Net									167,039	173,714	174,728
United States
Benefits and expenses:
Premiums Earned, Net									50,594	54,712	56,000
Colombia
Benefits and expenses:
Premiums Earned, Net									25,453	25,181	24,829
Taiwan
Benefits and expenses:
Premiums Earned, Net									17,760	18,236	19,042
Venezuela
Benefits and expenses:
Premiums Earned, Net									15,143	16,429	17,788
Ecuador
Benefits and expenses:
Premiums Earned, Net									13,379	12,992	13,115
Argentina
Benefits and expenses:
Premiums Earned, Net									9,533	9,251	9,160
South America [Member]
Benefits and expenses:
Premiums Earned, Net									38,695	40,172	38,871
Life Insurance Segment [Member] | Operating Segments
Premiums:
Ordinary life									121,424	124,156	125,558
Accident and health									721	497	500
Property									0	0	0
Net investment income									54,352	50,680	47,216
Investment related gains (losses), net									301	(8,826)	9,176
Other income									3,605	3,668	3,362
Total revenue									180,403	170,175	185,812
Benefits and expenses:
Claims and surrenders									113,428	95,576	91,390
Increase (decrease) in future policy benefit reserves									(10,931)	3,894	7,822
Policyholder liability remeasurement (gain) loss									4,153	1,728	829
Policyholders' dividends									5,512	5,990	6,140
Total insurance benefits paid or provided									112,162	107,188	106,181
Commissions									22,896	20,031	18,747
Other general expenses									23,969	23,192	20,846
Deferred policy acquisition costs, capitalized amount									(20,251)	(17,942)	(16,174)
Amortization of deferred policy acquisition costs									12,895	12,160	11,536
Amortization of cost of customer relationships acquired									111	123	150
Goodwill impairment											12,624
Total benefits and expenses									151,782	144,752	153,910
Income (loss) before income tax expense									28,621	25,423	31,902
Total assets	1,267,243				1,194,285				1,267,243	1,194,285
Home Service Insurance Segment [Member]
Benefits and expenses:
Amortization of deferred policy acquisition costs									2,565	2,230
Home Service Insurance Segment [Member] | Operating Segments
Premiums:
Ordinary life									43,185	43,430	44,243
Accident and health									916	781	750
Property									793	4,850	3,677
Net investment income									13,832	13,632	13,224
Investment related gains (losses), net									522	(1,277)	618
Other income									17	1	7
Total revenue									59,265	61,417	62,519
Benefits and expenses:
Claims and surrenders									22,565	24,359	28,345
Increase (decrease) in future policy benefit reserves									5,307	910	1,951
Policyholder liability remeasurement (gain) loss									307	1,156	605
Policyholders' dividends									30	23	40
Total insurance benefits paid or provided									28,209	26,448	30,941
Commissions									16,345	16,191	16,716
Other general expenses									16,690	16,444	14,739
Deferred policy acquisition costs, capitalized amount									(8,050)	(6,957)	(6,566)
Amortization of deferred policy acquisition costs									2,565	2,230	1,909
Amortization of cost of customer relationships acquired									493	498	607
Goodwill impairment											0
Total benefits and expenses									56,252	54,854	58,346
Income (loss) before income tax expense									3,013	6,563	$ 4,173
Total assets	$ 359,773				$ 341,671				$ 359,773	$ 341,671

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
	Aug. 31, 2023	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Operating Loss Carryforwards [Line Items]
Deferred income tax liabilities, net		$ 1,102				$ 3,653				$ 1,102	$ 3,653
Operating Loss Carryforwards		0								0
Deferred Tax Assets, Valuation Allowance		4,468				4,238				4,468	4,238
Tax Credit Carryforward [Line Items]
Federal income tax expense (benefit)		(1,967)	$ 1,943	$ (82)	$ 1,843	(2,248)	$ 1,415	$ 1,474	$ 729	1,737	1,370	$ (42,201)
Federal income tax expense (benefit)		(1,967)	$ 1,943	$ (82)	$ 1,843	$ (2,248)	$ 1,415	$ 1,474	$ 729	1,737	$ 1,370	$ (42,201)
Other (2)										1,404
Other (2)										1,404
Retained Earnings [Member]
Other (2)	$ 1,400									1,404
Other (2)	$ 1,400									$ 1,404
CICA Life A.I., a Puerto Rico company
Pending approval for request to freeze tax rate										CICA International has applied for a tax exemption decree from the Government of Puerto Rico which will freeze the income tax rate at 4% on any taxable earnings in excess of $1.2 million.
Pending approval for request to freeze tax rate										CICA International has applied for a tax exemption decree from the Government of Puerto Rico which will freeze the income tax rate at 4% on any taxable earnings in excess of $1.2 million.
PUERTO RICO
Effective income tax rate, foreign income tax rate, percent										4%
Effective income tax rate, foreign income tax rate, percent										4%
BERMUDA
Effective income tax rate, foreign income tax rate, percent										0%
Effective income tax rate, foreign income tax rate, percent										0%
CICA Life Ltd. [Member]
Operating Loss Carryforwards [Line Items]
Deferred income tax liabilities, net		0								$ 0
US Coronavirus Aid Relief and Economic Security Act CARES Act
Tax Credit Carryforward [Line Items]
Federal income tax expense (benefit)										1,500
Federal income tax expense (benefit)										1,500
Capital Loss Carryforward
Tax Credit Carryforward [Line Items]
Deferred Tax Assets, Capital Loss Carryforwards		$ 1,600								$ 1,600

Income Taxes Reconciliation of

Income Taxes Reconciliation of Expected Federal Tax Expense to Actual (Details) - USD ($) $ in Thousands	3 Months Ended									12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Expected tax expense (benefit)										$ 5,497	$ 5,749	$ 6,406
Change in valuation allowance										0	1	0
Foreign income tax rate differential										(5,029)	(5,260)	(9,427)
Tax-exempt interest and dividends-received deduction										(35)	(63)	(114)
Adjustment of prior year taxes										0	0	(83)
Effect of uncertain tax position									$ (43,800)	(971)	(1,185)	(43,834)
Nondeductible costs to remediate tax compliance issue										0	0	(176)
Compensation limitation under 162(m) and 280(g)										80	67	(21)
Subpart F income										1,595	2,053	2,102
PFIC QEF inclusions										570	0	0
Puerto Rico income tax exclusion										(48)	0	0
Rate differential on net operating loss carryback claim										0	0	290
Goodwill impairment										0	0	2,651
Other										78	8	5
Total federal income tax expense (benefit)	$ (1,967)	$ 1,943	$ (82)	$ 1,843	$ (2,248)	$ 1,415	$ 1,474	$ 729		$ 1,737	$ 1,370	$ (42,201)
Expected tax expense (benefit), percent										21%	21%	21%
Change in valuation allowance, percent										0%	0%	0%
Foreign income tax differential, percent										(19.20%)	(19.20%)	(30.90%)
Tax-exempt interest and dividends-received deductions, percent										(0.10%)	(0.20%)	(0.40%)
Adjustment of prior year income taxes, percent										0%	0%	(0.30%)
Effect of uncertain tax position, percent										(3.70%)	(4.30%)	(143.70%)
Effective Income Tax Rate, Nondeductible costs to remediate tax compliance issue, percent										0%	0%	(0.60%)
Compensation limitation under 162(m) and 280 (g), percent										0.30%	0.20%	(0.10%)
Subpart F Income, percent										6.10%	7.50%	6.90%
PFIC QEF inclusions, Percent										2.20%	0%	0%
Puerto Rico income tax exclusion, Percent										(0.20%)	0%	0%
Rate differential on net operating loss carryback claim, percent										0%	0%	1%
Goodwill impairment, percent										0%	0%	8.70%
Other reconciling items, percent										0.20%	0%	0%
Federal income tax expense, percent										6.60%	5%	(138.40%)

Income Taxes Components of Inco

Income Taxes Components of Income Tax Expense (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Current - normal operations									$ 1,848	$ 632	$ (68)
Unrecognized Tax Benefits, Period Increase (Decrease)									(971)	(1,185)	(43,834)
Deferred									860	1,923	1,701
Total federal income tax expense (benefit)	$ (1,967)	$ 1,943	$ (82)	$ 1,843	$ (2,248)	$ 1,415	$ 1,474	$ 729	$ 1,737	$ 1,370	$ (42,201)

Income Taxes Deferred Tax Asset

Income Taxes Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals	$ 739	$ 0
Deferred Tax Asset from Net Operating Loss and Capital Loss Carryforwards	353	388
Deferred Tax Assets, Future Policy Benefit Reserves	218	134
Deferred Tax Assets, Investments	0	113
Deferred Tax Asset, Deferred Intercompany Loss	1,780	1,744
Deferred Tax Asset, Unrealized Losses on Investments, Available-for-Sale	12,786	11,688
Deferred Tax Asset, Accrued Compensation	379	360
Deferred Tax Assets, Lease Liability	1,895	2,124
Deferred Tax Assets, Tax Deferred Expense	249	237
Deferred Tax Assets, Other	270	203
Deferred Tax Assets, Gross	18,669	16,991
Deferred Tax Assets, Valuation Allowance	(4,468)	(4,238)
Deferred Tax Assets, Net of Valuation Allowance	14,201	12,753
Deferred Tax Liabilty from Deferred Acquisition Cost, Value of Business Acquired and Other Intangibles	(11,556)	(10,274)
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Reserves	0	(1,756)
Deferred Tax Liabilities, Investments	(322)	0
Deferred Tax Liability, Tax Reserves Transition Liability under TCJA	(1,494)	(2,242)
Deferred Tax Liabilities, Leasing Arrangements	(1,895)	(2,124)
Deferred Tax Liabilities, Other	(36)	(10)
Gross deferred federal income taxes	(15,303)	(16,406)
Deferred Tax Liabilities, Net	$ (1,102)	$ (3,653)

Income Taxes Changes in Net Def

Income Taxes Changes in Net Deferred Tax Liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Deferred tax liabilities, net	$ (1,102)	$ (3,653)
Deferred tax asset, net			$ 5,533
Deferred tax benefit (expense)	(860)	(1,923)	$ (1,701)
Investments available-for-sale	2,424	21,770
Change in valuation allowance	(230)	(4,238)
Effects of unrealized gains (losses) on reserves	1,217	(24,795)
Deferred Tax Assets, Valuation Allowance	$ 4,468	$ 4,238

Income Taxes Unrecognized Tax B

Income Taxes Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Unrecognized Tax Benefits	$ 0				$ 971				$ 0	$ 971	$ 2,156	$ 45,990
Unrecognized Tax Benefits, Period Increase (Decrease)									(971)	(1,185)	(43,834)
Unrecognized Tax Benefits, Interest on Income Taxes Expense										200	400
Federal income tax expense (benefit)	$ (1,967)	$ 1,943	$ (82)	$ 1,843	$ (2,248)	$ 1,415	$ 1,474	$ 729	1,737	1,370	(42,201)
Interest on Prior Year Income Tax Expense [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Federal income tax expense (benefit)									$ (200)	$ (200)	$ (9,500)

Other Comprehensive Income (L_3

Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Reclassification adjustment for losses (gains) included in net income (loss)	$ (756)	$ (104)	$ 243
Unrealized gains (losses) on fixed maturity securities, net	51,650	(328,569)	(41,366)
Other Comprehensive Income (Loss), Securities, Available-for-sale, Tax	2,424	21,770
Change in current discount rate for liability for future policy benefits	(34,790)	337,776	92,396
Income tax expense (benefit) on other comprehensive income items	(2,029)	7,262	1,449
Other comprehensive income (loss)	18,889	1,945	49,581
AOCI Including Portion Attributable to Noncontrolling Interest
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Comprehensive Income (Loss), Securities, Available-for-Sale, Unrealized Holding Gain (Loss) Arising During Period, before Tax	50,894	(328,673)	(41,123)
Unrealized holding gains (losses) arising during the period, tax effect	(971)	(17,555)	(3,084)
Unrealized holding gains (losses) arising during the period, net of tax	51,865	(311,118)	(38,039)
Reclassification adjustment for losses (gains) included in net income (loss)	(756)	(104)	243
Reclassification adjustment for (gains) losses included in net income, tax effect	(159)	(22)	51
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax	(597)	(82)	192
Unrealized gains (losses) on fixed maturity securities, net	51,650	(328,569)	(41,366)
Other Comprehensive Income (Loss), Securities, Available-for-sale, Tax	(812)	(17,533)	(3,135)
Other comprehensive income (loss)	52,462	(311,036)	(38,231)
Change in current discount rate for liability for future policy benefits	(34,790)	337,776	92,396
OCI, Liability for Future Policy Benefit, Gain (Loss), after Reclassification Adjustment, Tax	(1,217)	24,795	4,584
OCI, Liability for Future Policy Benefit, Gain (Loss), after Reclassification Adjustment and Tax	(33,573)	312,981	87,812
Other Comprehensive Income (Loss), before Tax, Portion Attributable to Parent	16,860	9,207	51,030
Income tax expense (benefit) on other comprehensive income items	(2,029)	7,262	1,449
Other comprehensive income (loss)	$ 18,889	$ 1,945	$ 49,581

Stock Compensation (Details)

Stock Compensation (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant					3,000
Share-based Payment Arrangement, Expense	$ 900
Share-based Payment Arrangement, Unrecognized Expense	$ 1,300
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Date	2 years
Employee Benefits and Share-based Compensation	$ 600	$ 500	$ 600
Share-based Payment Arrangement, Employee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Date	3 years
Share-based Payment Arrangement, Nonemployee
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Date	1 year
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	574	266	213	190
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Exercise Price	$ 3.37	$ 4.65	$ 5.75	$ 6.03
Share-based Payment Arrangement, Option, Exercise Price Range, Outstanding, Weighted Average Remaining Contractual Term	1 year 7 months 17 days	1 year 7 months 9 days	1 year 7 months 17 days	10 months 17 days
Share-based compensation arrangement by share-based payment award, equity instruments other than options, nonvested, weighted average	$ 1,935	$ 1,236	$ 1,222	$ 1,142
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	464	184	178
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 3.03	$ 4	$ 5.83
Share-based compensation arrangement by share-based payment award, equity instrument other than options, grants in period, weighted average grant date fair value	$ 1,409	$ 734	$ 1,040
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$ 4.56	$ 5.63	$ 6.21
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	148	119	147
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	$ 673	$ 669	$ 913
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	(8)	(12)	(8)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price	$ 4.47	$ 4.27	$ 5.96
Share-based compensation arrangement by share-based payment, equity instruments other than options, forfeiture, weighted average	$ (37)	$ (51)	$ (47)

Benefit Plans (Details)

Benefit Plans (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Benefit Plans [Abstract]
Employer contributions to profit-sharing plan	$ 0	$ 0	$ 0
Expense related to new 401(k) plan	800,000	$ 700,000	$ 700,000
Stop loss coverage on self-insured plan	$ 80,000

Quarterly Financial Informati_3

Quarterly Financial Information (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Investment Company, Financial Highlights [Line Items]
Revenues	$ 66,849	$ 59,390	$ 58,527	$ 55,914	$ 67,257	$ 56,176	$ 53,734	$ 55,357	$ 240,680	$ 232,524	$ 250,546
Benefits and expenses	58,075	54,749	52,483	49,199	55,846	51,354	49,768	48,179	214,506	205,147	220,041
Federal income tax expense (benefit)	(1,967)	1,943	(82)	1,843	(2,248)	1,415	1,474	729	1,737	1,370	(42,201)
Net income (loss)	10,741	2,698	6,126	4,872	13,659	3,407	2,492	6,449	$ 24,437	$ 26,007	$ 72,706
Common Stock [Member]
Investment Company, Financial Highlights [Line Items]
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ 10,741	$ 2,698	$ 6,126	$ 4,872	$ 13,659	$ 3,407	$ 2,492	$ 6,449
Common Stock Class A [Member]
Investment Company, Financial Highlights [Line Items]
Earnings Per Share, Basic	$ 0.21	$ 0.06	$ 0.12	$ 0.10	$ 0.27	$ 0.07	$ 0.05	$ 0.13	$ 0.49	$ 0.52	$ 1.46
Earnings Per Share, Diluted	$ 0.21	$ 0.05	$ 0.12	$ 0.10	$ 0.27	$ 0.06	$ 0.05	$ 0.13	0.48	0.51	1.44
Common Stock Class B [Member]
Investment Company, Financial Highlights [Line Items]
Earnings Per Share, Basic									0	0	0.73
Earnings Per Share, Diluted									$ 0	$ 0	$ 0.72

Schedule II - Balance Sheet Fin

Schedule II - Balance Sheet Financial Statements (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets
Fixed maturity securities, available for sale	$ 1,238,981	$ 1,179,619
Equity securities	5,282	11,590
Short-term investments	0	1,241
Cash and cash equivalents	26,997	22,973
Accrued investment income	17,360	17,131
Property and equipment, net	11,809	12,926
Other Assets	7,803	6,328
Total assets	1,668,928	1,590,703
Liabilities and Stockholders' Equity
Total liabilities	1,496,799	1,462,913
Retained earnings (accumulated deficit)	42,150	16,309
Treasury stock	(23,725)	(22,806)
Total stockholders' equity	172,129	127,790	$ 99,957	$ 300,945
Total liabilities and stockholders' equity	1,668,928	1,590,703
Parent Company [Member]
Assets
Investment in subsidiary	140,557	88,222
Fixed maturity securities, available for sale	21,190	28,566
Equity securities	23	770
Short-term investments	0	1,241
Cash and cash equivalents	3,905	2,163
Accrued investment income	230	342
Accounts receivable from subsidiaries	4,332	5,126
Property and equipment, net	9,251	10,387
Other Assets	1,151	1,715
Total assets	180,639	138,532
Liabilities and Stockholders' Equity
Accrued expenses and other liabilities	8,510	10,743
Total liabilities	8,510	10,743
Retained earnings (accumulated deficit)	42,150	16,308
Unrealized investment gains on securities held by parent and subsidaries, net of tax	(118,155)	(137,044)
Treasury stock	23,725	22,806
Total stockholders' equity	172,129	127,789
Total liabilities and stockholders' equity	180,639	138,532
Common Class A [Member]
Liabilities and Stockholders' Equity
Common stock	268,675	268,147
Common Class A [Member] | Parent Company [Member]
Liabilities and Stockholders' Equity
Common stock	268,675	268,147
Common Class B [Member]
Liabilities and Stockholders' Equity
Common stock	3,184	3,184
Common Class B [Member] | Parent Company [Member]
Liabilities and Stockholders' Equity
Common stock	$ 3,184	$ 3,184

Schedule II - Statements of Ope

Schedule II - Statements of Operations and Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Other income									$ 3,627	$ 3,675	$ 3,332
Investment related gains (losses), net									760	(10,291)	10,991
Revenues	$ 66,849	$ 59,390	$ 58,527	$ 55,914	$ 67,257	$ 56,176	$ 53,734	$ 55,357	240,680	232,524	250,546
Federal income tax expense (benefit)	(1,967)	1,943	(82)	1,843	(2,248)	1,415	1,474	729	1,737	1,370	(42,201)
Net income (loss)	$ 10,741	$ 2,698	$ 6,126	$ 4,872	$ 13,659	$ 3,407	$ 2,492	$ 6,449	24,437	26,007	72,706
Other comprehensive income (loss)									18,889	1,945	49,581
Total comprehensive income (loss)									43,326	27,952	122,287
Parent Company [Member]
Statement of Comprehensive Income [Abstract]
Management service fees									42,394	35,413	33,311
Investment income									1,083	6,124	1,063
Other income									6	6	(37)
Investment related gains (losses), net									(63)	(188)	1,197
Revenues									43,420	41,355	35,534
General expenes									44,642	38,926	37,977
Taxes, licenses and fees									158	149	198
Total expenses									44,800	39,075	38,175
Income from continuing operations, before federal income tax and change in equity of consolidating affiliates									(1,380)	2,280	(2,641)
Federal income tax expense (benefit)									1,798	(571)	(1,661)
Income before equity in income of consolidated subsidiaries									(3,178)	2,851	(980)
Equity in income of consolidated subsidiaries									27,615	23,156	73,686
Net income (loss)									24,437	26,007	72,706
Other comprehensive income (loss)									18,889	1,945	49,581
Total comprehensive income (loss)									$ 43,326	$ 27,952	$ 122,287

Schedule II - Cash Flows Financ

Schedule II - Cash Flows Financial Statement (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net income (loss)	$ 10,741	$ 2,698	$ 6,126	$ 4,872	$ 13,659	$ 3,407	$ 2,492	$ 6,449	$ 24,437	$ 26,007	$ 72,706
Investment related gains (losses), net									(760)	10,291	(10,991)
Federal income tax receivable									(922)	161	(44,678)
Amortization of premiums and discounts on investments									4,940	4,240	5,568
Depreciation									515	536	1,140
Change in accrued investment income									(229)	(934)	(60)
Stock-based compensation									588	461	646
Other, net									(1,616)	(674)	875
Net cash provided by operating activities									22,056	56,920	40,455
Cash flows from investing activities:
Purchases of fixed maturity securities, available-for-sale									(72,802)	(120,094)	(94,265)
Maturities and calls of fixed maturities, available-for-sale									29,488	44,493	53,089
Sales of fixed maturity securities, available-for-sale									29,883	33,914	8,238
Sales of property and equipment									0	0	14
Sales of equity securities									6,631	500	7,383
Sale of other long-term investments									5,394	5,033	24,238
Funding of mortgage loans									0	0	(1,000)
Principal payments on mortgage loans									7	1,098	10
Purchases of property and equipment									(442)	(100)	(1,007)
Purchase of short-term investments									0	(1,250)	0
Maturity of short-term investments									750	0	0
Sales of short-term investments									499	0	0
Net cash used in investing activities									(14,496)	(60,742)	(41,077)
Cash flows from financing activities:
Issuance of common stock									0	2,244	2,255
Acquisition of treasury stock									(919)	(2,705)	(9,090)
Other									(60)	(118)	(456)
Net cash provided by financing activities									(3,536)	(499)	(6,215)
Net increase (decrease) in cash and cash equivalents									4,024	(4,321)	(6,837)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	26,997				22,973				26,997	22,973	27,294	$ 34,131
Parent Company [Member]
Cash flows from operating activities:
Net income (loss)									24,437	26,007	72,706
Investment related gains (losses), net									63	188	(1,197)
Equity in income of consolidated subsidiaries									(27,615)	(23,156)	(73,686)
Accrued expenses and other liabilities									(1,398)	643	(11,458)
Federal income tax receivable									0	(9,318)	(2,683)
Deferred federal income tax expense (benefit)									0	0	227
Amortization of premiums and discounts on investments									107	281	473
Depreciation									228	224	239
Change in accrued investment income									112	97	32
Stock-based compensation									588	461	646
Decrease (increase) in receivable from subsidiaries and other assets									795	705	(921)
Other, net									481	188	151
Net cash provided by operating activities									(2,202)	(3,680)	(15,471)
Cash flows from investing activities:
Purchases of fixed maturity securities, available-for-sale									(723)	(11,232)	(2,678)
Maturities and calls of fixed maturities, available-for-sale									6,027	9,721	7,548
Sales of fixed maturity securities, available-for-sale									2,580	4,314	6,952
Sales of property and equipment									0	2	14
Sales of equity securities									770	500	0
Sale of other long-term investments									0	0	8,790
Funding of mortgage loans									0	0	(1,000)
Principal payments on mortgage loans									0	1,000	0
Purchases of property and equipment									(130)	(32)	(119)
Purchase of short-term investments									0	(1,250)	0
Maturity of short-term investments									750	0	0
Sales of short-term investments									499	0	0
Net cash used in investing activities									9,773	3,023	23,059
Cash flows from financing activities:
Issuance of common stock									0	2,244	2,255
Acquisition of treasury stock									(919)	(2,705)	(9,090)
Capital contribution to subsidiary									(4,850)	0	0
Other									(60)	(118)	(456)
Net cash provided by financing activities									(5,829)	(579)	(7,291)
Net increase (decrease) in cash and cash equivalents									1,742	(1,236)	297
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	$ 3,905				$ 2,163				3,905	2,163	3,399	$ 3,102
Parent Company [Member] | Land and Land Improvements
Cash flows from investing activities:
Sale of other long-term investments									$ 0	$ 0	$ 3,552

Schedule III (Details)

Schedule III (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
SEC Schedule, 12-16, Insurance Companies, Supplementary Insurance Information [Line Items]
Supplementary Insurance Information, Deferred policy acquisition costs	$ 175,768	$ 162,927
Supplementary Insurance Information, Future policy benefit reserves and policy claims payable	1,236,779	1,209,297
Supplementary Insurance Information, Unearned premiums	1,394	1,768
Supplementary Insurance Information, Other policy claims and benefits payable	216,591	205,203
Life Insurance Segment [Member]
SEC Schedule, 12-16, Insurance Companies, Supplementary Insurance Information [Line Items]
Supplementary Insurance Information, Deferred policy acquisition costs	120,840	113,484
Supplementary Insurance Information, Future policy benefit reserves and policy claims payable	970,327	955,157
Supplementary Insurance Information, Unearned premiums	1,356	1,501
Supplementary Insurance Information, Other policy claims and benefits payable	192,953	181,242
Home Service Insurance Segment [Member]
SEC Schedule, 12-16, Insurance Companies, Supplementary Insurance Information [Line Items]
Supplementary Insurance Information, Deferred policy acquisition costs	54,928	49,443
Supplementary Insurance Information, Future policy benefit reserves and policy claims payable	266,452	254,140
Supplementary Insurance Information, Unearned premiums	38	267
Supplementary Insurance Information, Other policy claims and benefits payable	$ 23,638	$ 23,961

Schedule IV (Details)

Schedule IV (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]
Life Insurance Assumed Ratio	0.10%	0.10%	0.10%
Direct Premiums, Life Insurance in Force	$ 4,922,254	$ 4,796,570	$ 4,627,509
Ceded Premiums, Life Insurance in Force	619,597	543,496	465,954
Assumed Premiums, Life Insurance in Force	3,772	4,074	4,366
Premiums, Net, Life Insurance in Force	4,306,429	4,257,148	4,165,921
Direct Premiums Earned	170,557	176,973	178,806
Ceded Premiums Earned	3,586	3,333	4,162
Assumed Premiums Earned	68	74	84
Premiums Earned, Net	$ 167,039	$ 173,714	$ 174,728
Contracts in Force Subject to Participation through Reinsurance, Ratio	0%	0%	0%
Life Insurance Segment [Member]
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]
Direct Premiums Earned	$ 166,336	$ 169,432	$ 171,567
Ceded Premiums Earned	1,795	1,920	1,850
Assumed Premiums Earned	68	74	84
Premiums Earned, Net	164,609	167,586	169,801
Accident and Health Insurance Segment [Member]
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]
Direct Premiums Earned	1,641	1,283	1,255
Ceded Premiums Earned	4	5	5
Assumed Premiums Earned	0	0	0
Premiums Earned, Net	1,637	1,278	1,250
Property, Liability and Casualty Insurance Segment [Member]
SEC Schedule, 12-17, Insurance Companies, Reinsurance [Line Items]
Direct Premiums Earned	2,580	6,258	5,984
Ceded Premiums Earned	1,787	1,408	2,307
Assumed Premiums Earned	0	0	0
Premiums Earned, Net	$ 793	$ 4,850	$ 3,677