Hallmark Financial Services (HALL) 10-K28 Mar 232022 FY Annual reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2022	Mar. 28, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Entity File Number	001-11252
Entity Registrant Name	Hallmark Financial Services, Inc.
Entity Incorporation, State or Country Code	NV
Entity Tax Identification Number	87-0447375
Entity Address, Address Line One	5420 Lyndon B. Johnson Freeway, Suite 1100
Entity Address, City or Town	Dallas
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75240
City Area Code	817
Local Phone Number	348-1600
Title of 12(b) Security	Common Stock, $1.00 par value
Trading Symbol	HALL
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Entity Shell Company	false
Entity Public Float			$ 31.6
Entity Common Stock, Shares Outstanding		1,818,482
Entity Central Index Key	0000819913
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false
Auditor Name	Baker Tilly US, LLP
Auditor Firm ID	23
Auditor Location	Madison, Wisconsin

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Investments:
Debt securities, available-for-sale, at fair value (amortized cost; $434,119 in 2022 and $288,175 in 2021)	$ 426,597	$ 290,073
Equity securities (cost; $30,058 in 2022 and $42,120 in 2021)	28,199	48,695
Total investments	454,796	338,768
Cash and cash equivalents	59,133	352,867
Restricted cash	29,486	3,810
Ceded unearned premiums	237,086	146,433
Premiums receivable	78,355	90,621
Accounts receivable	10,859	6,914
Receivable from reinsurer	58,882
Receivable for securities	945	1,326
Reinsurance recoverable	578,424	549,964
Deferred policy acquisition costs	8	6,811
Intangible assets, net		819
Federal income tax recoverable	2,668	18,217
Prepaid pension assets	163
Deferred federal income taxes, net		8,906
Prepaid expenses	1,508	2,389
Other assets	24,389	25,753
Total assets	1,536,702	1,553,598
Liabilities:
Senior unsecured notes due 2029 (less unamortized debt issuance cost of $648 in 2022 and $746 in 2021)	49,352	49,254
Subordinated debt securities (less unamortized debt issuance cost of $691 in 2022 and $744 in 2021)	56,011	55,959
Reserves for unpaid losses and loss adjustment expenses	880,869	816,681
Unearned premiums	292,691	284,427
Reinsurance payable	128,950	117,908
Pension liability		174
Payable for securities		3,280
Accounts payable and other accrued expenses	68,535	50,394
Total liabilities	1,476,408	1,378,077
Commitments and contingencies (Note 17)
Stockholders' equity:
Common stock, $1.00 par value, authorized 3,333,333 shares; issued 2,087,283 shares in 2022 and 2021	2,087	2,087
Additional paid-in capital	124,740	124,514
Retained (deficit) earnings	(33,407)	74,703
Accumulated other comprehensive loss	(8,492)	(1,035)
Treasury stock (268,801 shares in 2022 and 270,036 in 2021), at cost	(24,634)	(24,748)
Total stockholders' equity	60,294	175,521
Total liabilities and stockholders' equity	$ 1,536,702	$ 1,553,598

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jan. 01, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt securities, available-for-sale, amortized cost (in dollars)		$ 434,119	$ 288,175
Equity securities, available for sale, cost (in dollars)		$ 30,058	$ 42,120
Common stock, par value (in dollars per share)	$ 1	$ 1	$ 1
Common stock, authorized shares	3,333,333	3,333,333	3,333,333
Common stock, issued shares		2,087,283	2,087,283
Treasury stock, shares		268,801	270,036
Senior unsecured notes due 2029 [Member]
Unamortized debt issuance cost (in dollars)		$ 648	$ 746
Subordinated Debt [Member]
Unamortized debt issuance cost (in dollars)		$ 691	$ 744

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Consolidated Statements of Operations [Abstract]
Gross premiums written	$ 217,377	$ 233,478
Ceded premiums written	(66,818)	(66,820)
Net premiums written	150,559	166,658
Change in unearned premiums	(2,635)	35,495
Net premiums earned	147,924	202,153
Investment income, net of expenses	13,454	9,715
Investment (losses) gains , net	(5,290)	10,222
Finance charges	3,774	4,344
Commission and fees	3	5
Other income	53	63
Total revenues	159,918	226,502
Losses and loss adjustment expenses	209,170	153,162
Operating expenses	71,892	80,783
Interest expense	5,902	4,993
Amortization of intangible assets	25	27
Total expenses	286,989	238,965
Loss from continuing operations before tax	(127,071)	(12,463)
Income tax expense (benefit) from continuing operations	7,856	(2,688)
Net loss from continuing operations	(134,927)	(9,775)
Discontinued Operations:
Total pretax income from discontinued operations	29,872	23,958
Income tax expense from discontinued operations	3,055	5,179
Net income from discontinued operations	26,817	18,779
Net (loss) income	$ (108,110)	$ 9,004
Net (loss) income per share basic:
Net loss from continuing operations	$ (74.22)	$ (5.38)
Net income from discontinued operations	14.75	10.34
Basic net (loss) income per share	(59.47)	4.96
Net (loss) income per share diluted:
Net loss from continuing operations	(74.22)	(5.38)
Net income from discontinued operations	14.75	10.34
Diluted net (loss) income per share	$ (59.47)	$ 4.96

Consolidated Statements of Comp

Consolidated Statements of Comprehensive (Loss) Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Consolidated Statements of Comprehensive (Loss) Income [Abstract]
Net (loss) income	$ (108,110)	$ 9,004
Other comprehensive (loss) income:
Change in net actuarial loss (increase) decrease	(19)	1,419
Tax effect on change in net actuarial (gain) loss	4	(298)
Unrealized holding (losses) gains arising during the period	(6,276)	2,832
Tax effect on unrealized holding (losses) gains arising during the period	1,318	(595)
Reclassification adjustment for gains included in net loss	(3,144)	(6,046)
Tax effect on reclassification adjustment for gains included in net loss	660	1,270
Other comprehensive loss, net of tax	(7,457)	(1,418)
Comprehensive (loss) income	$ (115,567)	$ 7,586

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]	Treasury Stock [Member]	Total
Balance at Dec. 31, 2020	$ 2,087	$ 124,563	$ 65,699	$ 383	$ (25,026)	$ 167,706
Beginning balance (in shares) at Dec. 31, 2020	2,087				273
Equity based compensation		229				229
Shares issued under employee benefit plans		(278)			$ 278
Shares issued under employee benefit plans, shares					(3)
Net (loss) income			9,004			9,004
Other comprehensive (loss) income, net of tax				(1,418)		(1,418)
Ending balance at Dec. 31, 2021	$ 2,087	124,514	74,703	(1,035)	$ (24,748)	175,521
Ending balance (in shares) at Dec. 31, 2021	2,087				270
Equity based compensation		340				340
Shares issued under employee benefit plans		(114)			$ 114
Shares issued under employee benefit plans, shares					(1)
Net (loss) income			(108,110)			(108,110)
Other comprehensive (loss) income, net of tax				(7,457)		(7,457)
Ending balance at Dec. 31, 2022	$ 2,087	$ 124,740	$ (33,407)	$ (8,492)	$ (24,634)	$ 60,294
Ending balance (in shares) at Dec. 31, 2022	2,087				269

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net (loss) income	$ (108,110)	$ 9,004
Adjustments to reconcile net (loss) income to cash (used in) provided by operating activities:
Income from discontinued operations, net of tax	(26,817)	(18,779)
Depreciation and amortization expense	2,021	2,299
Deferred federal income tax expense (benefit)	10,889	194
Investment losses (gains), net	5,290	(10,222)
Share-based payments expense	340	229
Change in ceded unearned premiums	(207,879)	15,984
Change in premiums receivable	12,266	29,711
Change in accounts receivable	(5,425)	(947)
Change in receivable from reinsurer	(58,882)
Change in deferred policy acquisition costs	6,803	11,029
Change in reserves for losses and loss adjustment expenses	64,188	26,913
Change in unearned premiums	209,955	(47,895)
Change in reinsurance recoverable	(28,460)	(52,118)
Change in reinsurance payable	11,042	56,808
Change in federal income tax recoverable	15,549	6,474
Change in all other liabilities	18,904	(347)
Change in all other assets	1,771	3,786
Net cash (used in) provided by operating activities- continuing operations	(76,555)	32,123
Net cash (used in) provided by operating activities- discontinued operations	(88,402)	11,645
Net cash (used in) provided by operating activities	(164,957)	43,768
Cash flows from investing activities:
Purchases of property and equipment	(2,358)	(1,910)
Sales and disposals of property and equipment	160
Purchases of investment securities	(317,733)	(132,461)
Maturities, sales and redemptions of investment securities	183,307	338,972
Net cash (used in) provided by investing activities- continuing operations	(136,624)	204,601
Net cash provided by investing activities- discontinued operations	33,523
Net cash (used in) provided by investing activities	(103,101)	204,601
(Decrease) increase in cash and cash equivalents and restricted cash	(268,058)	248,369
Cash and cash equivalents and restricted cash at beginning of period	356,677	108,308
Cash and cash equivalents and restricted cash at end of period	$ 88,619	$ 356,677

Accounting Policies

Accounting Policies	12 Months Ended
Accounting Policies	Dec. 31, 2022
Accounting Policies [Abstract]
Accounting Policies	1. Accounting Policies: General Hallmark Financial Services, Inc. (“Hallmark” and, together with subsidiaries, the “Company,” “we,” “us” or “our”) is an insurance holding company engaged in the sale of property/casualty insurance products to businesses and individuals. Our business involves marketing, distributing, underwriting and servicing our insurance products, as well as providing other insurance related services. We market, distribute, underwrite and service our property/casualty insurance products primarily through business units organized by products and distribution channel. Our business units are supported by our insurance company subsidiaries. Our Commercial Accounts business unit offers package and monoline property/casualty and, until exited in 2016, occupational accident insurance products. Our Aviation business unit offers general aviation property/casualty insurance products and services. Our former Workers Compensation operating unit specialized in small and middle market workers compensation business until discontinued during 2015. Our Specialty Personal Lines business unit offers non-standard personal automobile and renters insurance products and services. Our Specialty Runoff business unit is comprised of the senior care facilities liability insurance business previously reported as part of our Professional Liability business unit; the contract binding line of the primary automobile insurance previously reported as part of our Commercial Auto business unit; and the satellite launch property/casualty insurance products, as well as certain specialty programs, previously reported as part of our Aerospace & Programs business unit. The lines of business comprising the Runoff Segment were discontinued at various times during 2020 through 2022 and are presently in runoff. The Runoff Segment, together with our discontinued operations, were previously reported as our former Specialty Commercial Lines Segment. Our insurance company subsidiaries supporting these business units are American Hallmark Insurance Company of Texas (“AHIC”), Hallmark Insurance Company (“HIC”), Hallmark Specialty Insurance Company (“HSIC”), Hallmark County Mutual Insurance Company (“HCM”), Hallmark National Insurance Company (“HNIC”) and Texas Builders Insurance Company (“TBIC”). These business units are segregated into three reportable industry segments for financial accounting purposes. The Commercial Lines Segment consists of the Commercial Accounts business unit, the Aviation business unit and the runoff from our former Workers Compensation operating unit. The Personal Lines Segment consists solely of our Specialty Personal Lines business unit. The Runoff Segment consists solely of the Specialty Runoff business unit. Basis of Presentation The accompanying consolidated financial statements include the accounts and operations of Hallmark and its subsidiaries. Intercompany accounts and transactions have been eliminated. The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) which, as to our insurance company subsidiaries, differ from statutory accounting practices prescribed or permitted for insurance companies by insurance regulatory authorities. Use of Estimates in the Preparation of Financial Statements Our preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect our reported amounts of assets and liabilities at the dates of the financial statements and our reported amounts of revenues and expenses during the reporting periods. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, which management believes to be reasonable under the circumstances. We adjust such estimates and assumptions when facts and circumstances dictate. Since future events and their effects cannot be determined with precision, actual results could differ significantly from these estimates. Changes in estimates resulting from continuing changes in the economic environment may be reflected in the financial statements in future periods. The liability for unpaid claims and claims adjustment expenses and related amounts recoverable from reinsurers represents the most significant estimate in the accompanying financial statements, and any difference between such estimate and actual results could be material. Significant estimates in the accompanying financial statements also include the fair values of investments, deferred policy acquisition cost recoverability and deferred tax asset valuation. Fair Value of Financial Instruments Fair value estimates are made at a point in time, based on relevant market data as well as the best information available about the financial instruments. Fair value estimates for financial instruments for which no or limited observable market data is available are based on judgments regarding current economic conditions, credit and interest rate risk. These estimates involve significant uncertainties and judgments and cannot be determined with precision. As a result, such calculated fair value estimates may not be realizable in a current sale or immediate settlement of the instrument. In addition, changes in the underlying assumptions used in the fair value measurement technique, including discount rate and estimates of future cash flows, could significantly affect these fair value estimates. Cash and Cash Equivalents: The carrying amounts reported in the consolidated balance sheets for these instruments approximate their fair values. Restricted Cash: The carrying amount for restricted cash reported in the consolidated balance sheets approximates the fair value. Subordinated debt securities: Our trust preferred securities are reported at a carrying value of $56.0 million and $55.9 million, and had a fair value of $36.4 million and $29.4. million, as of December 31, 2022 and 2021, respectively, and would be included in Level 3 of the fair value hierarchy if they were reported at fair value. Senior unsecured notes due 2029: Our senior unsecured notes payable due in 2029 had a carrying value of $49.4 million and $49.3 million and a fair value of $44.4 million and $52.2 million, as of December 31, 2022 and 2021, respectively. Our senior unsecured notes payable would be included in Level 3 of the fair value hierarchy if they were reported at fair value. For reinsurance balances, premiums receivable, federal income tax recoverable/payable, other assets and other liabilities, the carrying amounts approximate fair value because of the short maturity of such financial instruments. Investments Debt securities available-for-sale are reported at fair value. Unrealized gains and losses are recorded as a component of accumulated other comprehensive (loss) income (“AOCI”), net of related tax effects. The Company reviews its impaired securities for possible other-than-temporary impairment ("OTTI") at each quarter end. A security has an impairment loss when its fair value is less than its cost or amortized cost at the balance sheet date. The Company considers the following factors in performing its review: (i) the amount by which the security’s fair value is less than its cost, (ii) length of time the security has been impaired, (iii) whether management has the intent to sell the security, (iv) if it is more likely than not that management will be required to sell the security before recovery of its amortized cost basis, (v) whether the impairment is due to an issuer - For all other impaired securities, the Company will assess whether the net present value of the cash flows expected to be collected from the security is less than its amortized cost basis. Such a shortfall in cash flows is referred to as a “credit loss.” For any such security, the Company separates the impairment loss into: (i) the credit loss and (ii) the non-credit loss, which is the amount related to all other factors such as interest rate changes, fluctuations in exchange rates and market conditions. The credit loss charge is recorded to the current period statements of operations and the non-credit loss is recorded to accumulated other comprehensive income (loss), within shareholders’ equity, on an after-tax basis. A security’s cost basis is permanently reduced by the amount of a credit loss. Income is accreted over the remaining life of a security based on the interest rate necessary to discount the expected future cash flows to the new basis. Debt security premiums and discounts are amortized into earnings using the effective interest method. Maturities of debt securities and sales of equity securities are recorded in receivable for securities until the cash is settled. Purchases of debt and equity securities are recorded in payable for securities until the cash is settled. Equity securities are reported at fair value with changes in fair value recognized in net income (loss). Equity securities with readily determinable fair values are not required to be evaluated for other-than-temporary impairment. Realized investment gains and losses are recognized in operations on the first in-first out method. Cash and Cash Equivalents Cash and cash equivalents include cash and highly liquid investments with an original maturity of three months or less. Restricted Cash Restricted cash represents amounts required to be set aside by a contractual agreement with a third-party insurer and amounts pledged for the benefit of various state insurance departments. Premiums Receivable Premiums receivable represent amounts due from policyholders or independent agents for premiums written and uncollected. These balances are reported net of an allowance for expected credit losses. The allowance is based upon the Company’s review of amounts outstanding, including delinquencies and write-offs. Credit risk is partially mitigated by the Company’s ability to cancel the policy if the policyholder does not pay for the premium. Reinsurance Reinsurance premiums, commissions, losses and loss adjustment expenses (“LAE”) on reinsured business are accounted for on a basis consistent with that used in accounting for the original policies issued and the terms of the reinsurance contracts. The amounts reported as reinsurance recoverables include amounts billed to reinsurers on losses and LAE paid as well as estimates of amounts expected to be recovered from reinsurers on insurance liabilities that have not yet been paid. Reinsurance recoverables on unpaid losses and LAE are estimated based upon assumptions consistent with those used in establishing the gross liabilities as they are applied to the underlying reinsured contracts. The Company records an allowance for uncollectible reinsurance recoverables based on an assessment of the reinsurer’s creditworthiness and collectability of the recorded amounts. Management believes an allowance for uncollectible recoverables from its reinsurers was not necessary for the periods presented. The Company receives ceding commissions in connection with certain ceded reinsurance. The ceding commissions are recorded as a reduction of policy acquisition costs. (See Note 7.) Deferred Policy Acquisition Costs Policy acquisition costs (mainly direct commission, premium taxes, underwriting, marketing expenses and ceding commission) that are directly related to the successful acquisition of new and renewal insurance contracts are deferred and recognized to operations over periods in which the related premiums are earned. The method followed in computing deferred policy acquisition costs limits the amount of such deferred costs to their estimated realizable value. In determining estimated realizable value, the computation gives effect to the premium to be earned, expected investment income, losses and LAE and certain other costs expected to be incurred as the premiums are earned. If the computation results in an estimated net realizable value less than zero, a liability will be accrued for the premium deficiency. During 2022 and 2021, we deferred ($41.4) million and ($44.5) million of direct policy acquisition costs and amortized 41.2 million and $55.9 million of deferred direct policy acquisition costs, respectively. During 2022 and 2021, we expensed $8.8 million and deferred $22.6 million of ceding commission acquisition costs and amortized ($9.1) million and ($25.6) million of deferred ceding commission acquisition costs, respectively. Therefore, the net amortization (deferrals) of policy acquisition costs were $(0.5) million and $8.4 million for 2022 and 2021, respectively. Intangible Assets, net We account for our intangible assets according to ASC 350, “Intangibles – Goodwill and Other” (ASC 350). Under ASC 350, intangible assets with a finite life are amortized over the estimated useful life of the asset. Goodwill and intangible assets with an indefinite useful life are not amortized. The company reported no Goodwill or indefinite-lived intangible assets for the reporting periods presented. Furthermore, the Company’s definite-lived intangible assets associated with our Continuing operations fully amortized during 2022. (see Note 4) Leases We have several leases, primarily for office facilities and computer equipment, which expire in various years through 2033. Some of these leases include rent escalation provisions throughout the term of the lease. We expense the average annual cost of the lease with the difference to the actual rent invoices recorded as a right of use asset and a lease obligation. Right of use assets and lease obligations are classified in other assets and in accounts payable and other accrued expenses, respectively, on our consolidated balance sheets. (see Note 20) Property and Equipment Property and equipment (including leasehold improvements), aggregating gross balances of $36.6 million and $38.2 million, at December 31, 2022 and 2021, respectively, which is included in other assets, is recorded at cost and is depreciated using the straight-line method over the estimated useful lives of the assets (three to ten years) or the life of the lease, whichever is shorter. Property and equipment includes $3.5 million and $3.8 million of leasehold incentives at December 31, 2022 and 2021, respectively, from the adoption of ASU 2016-02, “Leases (Topic 842)” effective January 1, 2019. Depreciation expense for 2022 and 2021 was $2.0 million and $2.3 million, respectively. Accumulated depreciation was $30.0 million and $30.0 million at December 31, 2022 and 2021, respectively. Under ASC 360, “Impairment or disposal of long-lived assets,” property and equipment is tested for impairment annually. As of December 31, 2022, no impairment was considered necessary. Variable Interest Entities On June 21, 2005, we formed Hallmark Statutory Trust I (“Trust I”), an unconsolidated trust subsidiary, for the sole purpose of issuing $30.0 million in trust preferred securities. Trust I used the proceeds from the sale of these securities and our initial capital contribution to purchase $30.9 million of subordinated debt securities from Hallmark. The debt securities are the sole assets of Trust I, and the payments under the debt securities are the sole revenues of Trust I. On August 23, 2007, we formed Hallmark Statutory Trust II (“Trust II”), an unconsolidated trust subsidiary, for the sole purpose of issuing $25.0 million in trust preferred securities. Trust II used the proceeds from the sale of these securities and our initial capital contribution to purchase $25.8 million of subordinated debt securities from Hallmark. The debt securities are the sole assets of Trust II, and the payments under the debt securities are the sole revenues of Trust II. We evaluate on an ongoing basis our investments in Trust I and Trust II (collectively, the “Trusts”) and we do not have variable interests in the Trusts. Therefore, the Trusts are not consolidated in our consolidated financial statements. Losses and Loss Adjustment Expenses The liability for unpaid losses and LAE in the Consolidated Balance Sheets represents the Company’s estimate of the amount it expects to pay for the ultimate cost of all losses and LAE incurred that remain unpaid at the balance sheet date. The liability is recorded on an undiscounted basis. The process of estimating the liability for unpaid losses and LAE is a complex process that requires a high degree of judgment. The liability for unpaid losses and LAE represents the accumulation of individual case estimates for reported losses and LAE, and actuarially determined estimates for incurred but not reported losses and LAE. The liability for unpaid losses and LAE is intended to include the ultimate net cost of all losses and LAE incurred but unpaid as of the balance sheet date. The liability is stated net of anticipated deductibles, salvage and subrogation, and gross of reinsurance ceded. The estimate of the unpaid losses and LAE liability is reviewed and updated on a regular, ongoing basis. Although management believes the liability for losses and LAE is reasonable, the ultimate liability may be more or less than the current estimate. The estimation of ultimate liability for unpaid losses and LAE is a complex, imprecise and inherently uncertain process, and therefore involves a considerable degree of judgment and expertise. The Company utilizes various actuarially - The Company allocates the applicable portion of the unpaid losses and LAE to amounts recoverable from reinsurers under reinsurance contracts and reports those amounts separately as assets on the consolidated balance sheets. Recognition of Premium Revenues Insurance premiums are earned pro rata over the terms of the policies. Insurance policy fees are earned as of the effective date of the policy. Upon cancellation, any unearned premium is refunded to the insured. Insurance premiums written include gross policy fees of $2.2 million and $3.0 million for the years ended December 31, 2022 and 2021, respectively. Finance Charges We receive premium installment fees for each direct bill payment from policyholders. Installment fee income is classified as finance charges on the consolidated statement of operations and is recognized as the fee is invoiced. Agent Commissions We pay monthly commissions to agents based on written premium produced, but generally recognize the expense pro rata over the term of the policy. If the policy is cancelled prior to its expiration, the unearned portion of the agent commission is refundable to us. The unearned portion of commissions paid to agents is included in deferred policy acquisition costs. We annually pay a profit sharing commission to our independent agency force based upon the results of the business produced by each agent. We estimate and accrue this liability to commission expense in the year the business is produced. Commission expense is classified as operating expenses in the consolidated statements of operations. Income Taxes We file a consolidated federal income tax return. Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax-credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred tax assets are recognized to the extent that there is sufficient positive evidence, as allowed under ASC 740, Income Taxes, - results of recent operations. As of December 31, 2022, the Company maintained a full valuation allowance of $31.2 million against its deferred tax assets because we determined that it is more likely than not that these assets will not be recoverable. If, in the future, we determine we can support the recoverability of all or a portion of the deferred tax assets under the guidance, the tax benefits relating to any reversal of the valuation allowance on deferred tax assets will be accounted for as a reduction of income tax expense and result in an increase in equity. Changes in tax laws and rates may affect recorded deferred tax assets and liabilities and our effective tax rate in the future. ASC 740 also addresses how a company reports uncertain tax positions on its financial statements under a ”more-likely-than-not” recognition threshold (formerly known as FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes or FIN 48). This standard requires specific uncertain tax position disclosures in the annual financial statements, including a reconciliation of total unrecognized tax benefits, classification of income tax-related interest and penalties, identification of years that remain open to examination, and unrecognized tax benefits expected to significantly change within 12 months of the reporting period. There were no uncertain tax positions at December 31, 2022. Reverse Stock Split On November 29, 2022, we filed a Certificate of Change to our Articles of Incorporation to affect a reverse split of our issued and outstanding common stock on a one-for-ten reverse split of all issued and unissued shares of the Company. The reverse stock split was effective on January 1, 2023. The Certificate of Change effected a one-for-ten reverse split of all issued and unissued shares of the Company’s common stock and adjusted the post-split par value of the common stock to $1.00 per share. As a result, the Company’s total authorized capital stock consists of 3,333,333 shares of common stock, $1.00 par value per share. No fractional shares were issued in connection with the reverse stock split and all fractions of a share will be rounded up to the next whole share. The reverse stock split did not otherwise alter any of the voting powers, designations, preferences, limitations, restrictions, or relative rights of the capital stock of the Company. Accordingly, as required in accordance with U.S. GAAP, all common share and per share data are retrospectively restated to give effect of the Reverse Stock Split for all periods presented herein. Earnings Per Share The computation of earnings per share is based upon the weighted average number of common shares outstanding during the period plus the effect of common shares potentially issuable (in periods in which they have a dilutive effect), primarily from stock options. (See Notes 11 and 13.) Recently Issued Accounting Pronouncements In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform In June 2016, the FASB issued ASU 2016-13, “Measurement of Credit Losses on Financial Instruments” (Topic 326). ASU 2016-13 replaces the existing incurred loss impairment model with an expected credit loss impairment model. The expected credit loss impairment model requires the entity to recognize its estimate of expected credit losses for affected financial assets using an allowance for credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The amendments in this ASU require a financial asset (or a group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial asset(s) to present the net carrying value at the amount expected to be collected. The income statement includes the measurement of credit losses for newly recognized financial assets, as well as the expected increases or decreases of expected credit losses that have occurred during the period. Credit losses on available-for-sale debt securities are measured in a manner similar to current GAAP, although ASU 2016-13 requires that they be presented as an allowance rather than as a write-down of the amortized cost. In situations where the estimate of credit loss on an available-for-sale debt security declines, entities will be able to record a reversal of the allowance to income in the current period, which was prohibited prior to the adoption of ASU 2016-13. The expected loss approach will require entities to incorporate considerations of historical information, current information and reasonable and supportable forecasts. The standard also requires expanded disclosures related to credit losses and credit quality indicators. As a smaller reporting company, ASU 2016-13 is effective for fiscal years of the Company beginning after December 15, 2022, including interim periods within those fiscal years. ASU 2016-13 requires a modified retrospective transition method and early adoption is permitted. The adoption of this standard will not have a material impact on our financial results with disclosures expanding to include credit quality indicators and gross write-offs among other required disclosures. Discontinued Operations Classification On October 7, 2022 the Company consummated the sale of substantially all of its excess and surplus lines operations to Core Specialty Insurance Holdings, Inc. (“Core Specialty”), a specialty property and casualty insurer, for $40.0 million cash consideration, plus an estimated $19.9 million consideration for the acquisition costs associated with certain net unearned premium reserves. The Company retained the related loss and loss adjustment expenses (“LAE”) reserves of its excess and surplus lines businesses and will experience future cash outflows and change in estimates for these reserves until all claims have been settled. As of December 31, 2022 the expected net liability amount recorded related to these future outflows are $200.1 million, which are included in reserves for unpaid losses and LAE and reinsurance recoverable in our Consolidated Balance Sheets. At this time, a date in which all claims will be settled is not known. The transaction was comprised of substantially all of nine business units within the Company’s former Specialty Commercial Segment, certain related assets and liabilities, and the immediate transition to Core Specialty of approximately 200 employees who produce and support these lines of businesses. This transaction met the criteria for discontinued operations accounting. As a result, the results of operations for the affected excess and surplus lines are included in discontinued operations in our Consolidated Statement of Operations for all periods shown 2022 2021 Gross premiums written $ 436,166 $ 420,276 Ceded premiums written (391,751) (247,010) Net premiums written 44,415 173,266 Change in unearned premiums 85,025 3,871 Net premiums earned 129,440 177,137 Commissions and fees 810 1,064 Gain on sale of the excess surplus lines operations 33,523 - Other income 8,170 - Total revenues 171,943 178,201 Losses and loss adjustment expenses 114,329 122,082 Operating expenses 27,385 31,684 Amortization of intangible assets 357 477 Total expenses 142,071 154,243 Income from discontinued operations before tax 29,872 23,958 Income tax expense from discontinued operations 3,055 5,179 Net income from discontinued operations $ 26,817 $ 18,779

Investments

Investments	12 Months Ended
Investments	Dec. 31, 2022
Investments [Abstract]
Investments	2. Investments The cost or amortized cost and the estimated fair value of investments in debt and equity securities by category is as follows (in thousands): Gross Gross Cost/Amortized Unrealized Unrealized Cost Gains Losses Fair Value As of December 31, 2022 U.S. Treasury securities and obligations of U.S. Government $ 80,616 $ 9 $ (647) $ 79,978 Corporate bonds 240,185 625 (5,766) 235,044 Corporate bank loans 76,418 6 (1,241) 75,183 Municipal bonds 35,390 51 (423) 35,018 Mortgage-backed 1,510 6 (142) 1,374 Total debt securities 434,119 697 (8,219) 426,597 Total equity securities 30,058 3,981 (5,840) 28,199 Total investments $ 464,177 $ 4,678 $ (14,059) $ 454,796 As of December 31, 2021 U.S. Treasury securities and obligations of U.S. Government $ 63,098 $ 56 $ (170) $ 62,984 Corporate bonds 103,515 2,115 (49) 105,581 Corporate bank loans 81,570 84 (465) 81,189 Municipal bonds 38,162 372 (70) 38,464 Mortgage-backed 1,830 29 (4) 1,855 Total debt securities 288,175 2,656 (758) 290,073 Total equity securities 42,120 9,355 (2,780) 48,695 Total investments $ 330,295 $ 12,011 $ (3,538) $ 338,768 The Company’s sources of net investment income are summarized as follows (in thousands): Twelve Months Ended December 31, 2022 2021 U.S. Treasury securities and obligations of U.S. Government $ 285 $ 578 Corporate bonds 6,607 4,371 Corporate bank loans 3,128 1,427 Municipal bonds 1,491 1,713 Mortgage-backed 47 80 Equity securities 2,050 2,404 Cash and cash equivalents 579 13 14,187 10,586 Investment expenses (733) (871) Investment income, net of expenses $ 13,454 $ 9,715 As of December 31, 2022, the Company had combined investments in two unaffiliated issuers, AT&T Inc. and Pilot Travel Centers LLC, that represented 11.0% and 15.8%, respectively, of stockholders’ equity. Our investment in AT&T consists of both common stock and investment grade debt securities, representing 29.9% and 70.1%, respectively, of our total investment in AT&T. Our investment in Pilot Travel Centers LLC consists solely of three investment grade debt security holdings. The Company had no investments in any entity or its affiliates that exceeded 10% of stockholders’ equity at December 31, 2021. The Company’s sources of net investment gains (losses) on investments are summarized as follows (in thousands): Year Ended December 31, 2022 2021 U.S. Treasury securities and obligations of U.S. Government $ (24) $ — Corporate bonds 183 494 Corporate bank loans 68 124 Municipal bonds (14) (25) Mortgage-backed — — Equity securities 2,931 5,453 Other investments — — Gain on investments 3,144 6,046 Unrealized (losses) gains on equity securities (8,434) 4,176 Investment gains (losses), net $ (5,290) $ 10,222 We realized gross gains on investments of $4.6 million and $6.7 million during the years ended December 31, 2022 and 2021, respectively, of which $3.7 million and $5.9 million were from the sales of securities during the years ended December 31, 2022 and 2021, respectively. We realized gross losses on investments of $1.5 million and $0.7 million during the years ended December 31, 2022 and 2021, respectively, of which $1.4 million and $0.5 million was from the sale of securities during the years ended December 31, 2022 and 2021, respectively. We recorded proceeds from the sale of investment securities of $37.2 million and $23.1 million during the years ended December 31, 2022 and 2021, respectively. Realized investment gains and losses are recognized in operations on the first in-first out method. The following schedules summarize the gross unrealized losses showing the length of time that investments have been continuously in an unrealized loss position as of December 31, 2022 and December 31, 2021 (in thousands): As of December 31, 2022 12 months or less Longer than 12 months Total Unrealized Unrealized Unrealized Fair Value Losses Fair Value Losses Fair Value Losses U.S. Treasury securities and obligations of U.S. Government $ 17,543 $ (67) $ 37,622 $ (580) $ 55,165 $ (647) Corporate bonds 232,722 (5,764) 99 (2) 232,821 (5,766) Corporate bank loans 37,339 (678) 36,107 (563) 73,446 (1,241) Municipal bonds 10,293 (383) 2,275 (40) 12,568 (423) Mortgage-backed 1,348 (136) 7 (6) 1,355 (142) Total debt securities 299,245 (7,028) 76,110 (1,191) 375,355 (8,219) Total equity securities 8,118 (3,835) 3,211 (2,005) 11,329 (5,840) Total investments $ 307,363 $ (10,863) $ 79,321 $ (3,196) $ 386,684 $ (14,059) As of December 31, 2021 12 months or less Longer than 12 months Total Unrealized Unrealized Unrealized Fair Value Losses Fair Value Losses Fair Value Losses U.S. Treasury securities and obligations of U.S. Government $ 43,273 $ (170) $ — $ — $ 43,273 $ (170) Corporate bonds - - 2,245 (49) 2,245 (49) Corporate bank loans 42,256 (177) 16,763 (288) 59,019 (465) Municipal bonds 3,321 (58) 1,038 (12) 4,359 (70) Mortgage-backed - - 10 (4) 10 (4) Total debt securities 88,850 (405) 20,056 (353) 108,906 (758) Total equity securities 6,221 (710) 5,055 (2,070) 11,276 (2,780) Total investments $ 95,071 $ (1,115) $ 25,111 $ (2,423) $ 120,182 $ (3,538) We held a total of 228 debt securities with an unrealized loss, of which 181 were in an unrealized loss position for less than one year and 47 were in an unrealized loss position for a period of one year or greater, as of December 31, 2022. We held a total of 100 debt securities with an unrealized loss, of which 74 were in an unrealized loss position for less than one year and 26 were in an unrealized loss position for a period of one year or greater, as of December 31, 2021. We held a total of 17 equity securities with an unrealized loss, of which 8 were in an unrealized loss position for less than one year and 9 were in an unrealized loss position for a period of one year or greater, as of December 31, 2022. We held a total of 14 equity securities with an unrealized loss, of which 10 were in an unrealized loss position for less than one year and 4 were in an unrealized loss position for a period of one year or greater, as of December 31, 2021. We consider these losses as a temporary decline in value as they are on securities that we do not intend to sell and do not believe we will be required to sell prior to recovery of our amortized cost basis. The gross unrealized losses on the debt security positions at December 31, 2022 were due predominately to normal market and interest rate fluctuations and we see no other indications that the decline in values of these securities is other-than-temporary. Based on evidence gathered through our normal credit evaluation process, we presently expect that all debt securities held in our investment portfolio will be paid in accordance with their contractual terms. Nonetheless, it is at least reasonably possible that the performance of certain issuers of these debt securities will be worse than currently expected resulting in future write-downs within our portfolio of debt securities. We complete a detailed analysis each quarter to assess whether any decline in the fair value of any debt security below cost is deemed other-than-temporary. All debt securities with an unrealized loss are reviewed. We recognize an impairment loss when a debt security’s value declines below cost, adjusted for accretion, amortization and previous other-than-temporary impairments and it is determined that the decline is other-than-temporary. We did not recognize an impairment loss during 2022 or 2021. Debt Investments: We assess whether we intend to sell, or it is more likely than not that we will be required to sell, a fixed maturity investment before recovery of its amortized cost basis less any current period credit losses. For fixed maturity investments that are considered other-than-temporarily impaired and that we do not intend to sell and will not be required to sell, we separate the amount of the impairment into the amount that is credit related (credit loss component) and the amount due to all other factors. The credit loss component is recognized in earnings and is the difference between the investment’s amortized cost basis and the present value of its expected future cash flows. The remaining difference between the investment’s fair value and the present value of future expected cash flows is recognized in other comprehensive income. During 2022 we disposed of one previously impaired security and recognized no gain or loss on disposal. During 2021 we did not dispose of any previously impaired security. Equity Investments: Equity investments that are not consolidated or accounted for under the equity method of accounting are measured at fair value with changes in fair value recognized in net income each reporting period. Equity securities with readily determinable fair values are not required to be evaluated for other-than-temporary-impairment. The amortized cost and estimated fair value of debt securities at December 31, 2022 by contractual maturity are as follows. Expected maturities may differ from contractual maturities because certain borrowers may have the right to call or prepay obligations with or without penalties. Amortized Cost Fair Value (in thousands) Due in one year or less $ 162,456 $ 160,486 Due after one year through five years 210,415 206,127 Due after five years through ten years 53,198 52,370 Due after ten years 6,540 6,240 Mortgage-backed 1,510 1,374 $ 434,119 $ 426,597 We have certain of our securities pledged for the benefit of various state insurance departments and reinsurers. These securities are included with our available-for-sale debt securities because we have the ability to trade these securities. We retain the interest earned on these securities. These securities had a carrying value of $40.9 million at December 31, 2022 and a carrying value of $30.0 million at December 31, 2021.

Fair Value

Fair Value	12 Months Ended
Fair Value	Dec. 31, 2022
Fair Value [Abstract]
Fair Value	3. Fair Value: ASC 820 defines fair value, establishes a consistent framework for measuring fair value and expands disclosure requirements about fair value measurements. ASC 820, among other things, requires us to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. In addition, ASC 820 precludes the use of block discounts when measuring the fair value of instruments traded in an active market, which were previously applied to large holdings of publicly traded equity securities. We determine the fair value of our financial instruments based on the fair value hierarchy established in ASC 820. In accordance with ASC 820, we utilize the following fair value hierarchy: ● Level 1: quoted prices in active markets for identical assets; ● Level 2: inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, inputs of identical assets for less active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the instrument; and ● Level 3: inputs to the valuation methodology that are unobservable for the asset or liability. This hierarchy requires the use of observable market data when available. Under ASC 820, we determine fair value based on the price that would be received for an asset or paid to transfer a liability in an orderly transaction between market participants on the measurement date. It is our policy to maximize the use of observable inputs and minimize the use of unobservable inputs when developing fair value measurements, in accordance with the fair value hierarchy described above. Fair value measurements for assets and liabilities where there exists limited or no observable market data are calculated based upon our pricing policy, the economic and competitive environment, the characteristics of the asset or liability and other factors as appropriate. These estimated fair values may not be realized upon actual sale or immediate settlement of the asset or liability. Where quoted prices are available on active exchanges for identical instruments, investment securities are classified within Level 1 of the valuation hierarchy. Level 1 investment securities include common and preferred stock. Level 2 investment securities include corporate bonds, corporate bank loans, municipal bonds, U.S. Treasury securities, other obligations of the U.S. Government and mortgage-backed securities for which quoted prices are not available on active exchanges for identical instruments. We use third party pricing services to determine fair values for each Level 2 investment security in all asset classes. Since quoted prices in active markets for identical assets are not available, these prices are determined using observable market information such as quotes from less active markets and/or quoted prices of securities with similar characteristics, among other things. We have reviewed the processes used by the pricing services and have determined that they result in fair values consistent with the requirements of ASC 820 for Level 2 investment securities. We have not adjusted any prices received from third party pricing services. There were no transfers between Level 1 and Level 2 securities during 2022 or 2021. In cases where there is limited activity or less transparency around inputs to the valuation, investment securities are classified within Level 3 of the valuation hierarchy. Level 3 investments are valued based on the best available data in order to approximate fair value. This data may be internally developed and consider risk premiums that a market participant would require. Investment securities classified within Level 3 include other less liquid investment securities. The following table presents for each of the fair value hierarchy levels, our assets that are measured at fair value on a recurring basis at December 31, 2022 and December 31, 2021 (in thousands). As of December 31, 2022 Quoted Prices in Active Markets for Identical Assets Other Observable Unobservable (Level 1) Inputs (Level 2) Inputs (Level 3) Total U.S. Treasury securities and obligations of U.S. Government $ — $ 79,978 $ — $ 79,978 Corporate bonds — 235,044 — 235,044 Corporate bank loans — 75,183 — 75,183 Municipal bonds — 35,018 — 35,018 Mortgage-backed — 1,374 — 1,374 Total debt securities — 426,597 — 426,597 Total equity securities 28,199 — — 28,199 Total investments $ 28,199 $ 426,597 $ — $ 454,796 As of December 31, 2021 Quoted Prices in Active Markets for Identical Assets Other Observable Unobservable (Level 1) Inputs (Level 2) Inputs (Level 3) Total U.S. Treasury securities and obligations of U.S. Government $ — $ 62,984 $ — $ 62,984 Corporate bonds — 105,234 347 105,581 Corporate bank loans — 81,189 — 81,189 Municipal bonds — 38,464 — 38,464 Mortgage-backed — 1,855 — 1,855 Total debt securities — 289,726 347 290,073 Total equity securities 48,695 — — 48,695 Total investments $ 48,695 $ 289,726 $ 347 $ 338,768 There were no investments classified as Level 3 as of December 31, 2022 but due to significant unobservable inputs into the valuation model for one corporate bond as of December 31, 2021, we classified this investment as Level 3 in the fair value hierarchy. The corporate bond classified as level 3 in 2021 is a convertible senior note and its fair value was estimated by the sum of the bond value using an income approach discounting the scheduled interest and principal payments and the conversion feature utilizing a binomial lattice model. The corporate bond classified as level 3 in 2021 matured during 2022 without a gain or loss. The following table summarizes the changes in fair value for all financial assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the year ended December 31, 2022 and 2021 (in thousands). 2022 2021 Beginning balance as of January 1 $ 347 $ 348 Sales (347) — Settlements — — Purchases — — Issuances — — Total realized/unrealized gains included in net income — — Net gain included in other comprehensive income — (1) Transfers into Level 3 — — Transfers out of Level 3 — — Ending balance as of December 31 $ — $ 347 There were no transfers into or out of Level 3 during the years ended December 31, 2022 or 2021 except for the recognition of a bond maturity. We account for transfers as they occur.

Acquisitions and Intangible Ass

Acquisitions and Intangible Assets	12 Months Ended
Acquisitions and Intangible Assets	Dec. 31, 2022
Acquisitions and Intangible Assets [Abstract]
Acquisitions and Intangible Assets	4. Acquisitions and Intangible Assets: We have obtained various intangible assets from several acquisitions which carry a determinable period of benefit or definite-lived useful life. The table below details the gross and net carrying amounts of these assets by major category (in thousands): December 31 2022 2021 Gross Carrying Amount: Customer/agent relationships $ 25,792 $ 32,177 Tradename 2,682 3,440 Management agreement 3,232 3,232 Non-compete & employment agreements 3,710 4,235 Total gross carrying amount 35,416 43,084 Accumulated Amortization: Customer/agent relationships (25,792) (31,443) Tradename (2,682) (3,355) Management agreement (3,232) (3,232) Non-compete & employment agreements (3,710) (4,235) Total accumulated amortization (35,416) (42,265) Total net carrying amount $ — $ 819 In 2022, the Company reduced its definite-lived intangible assets $7.7 million along with $7.3 million of related accumulated amortization as a result of the sale of the Company’s excess and surplus lines operations to Core Specialty. Furthermore, the remaining definite-lived intangible assets associated with our Continuing operation fully amortized during 2022. In 2022, we recognized $25 thousand and $357 thousand in amortization of intangibles for continuing operations and discontinued operations, respectively.

Other Assets

Other Assets	12 Months Ended
Other Assets	Dec. 31, 2022
Other Assets [Abstract]
Other Assets	5. Other Assets: The following table details our other assets as of December 31, 2022 and 2021 (in thousands): 2022 2021 Profit sharing commission receivable $ 467 $ 467 Accrued investment income 2,758 1,790 Investment in unconsolidated trust subsidiaries 1,702 1,702 Fixed assets 6,631 8,299 Right of use asset 12,481 13,211 Other assets 350 284 $ 24,389 $ 25,753

Reserves for Losses and Loss Ad

Reserves for Losses and Loss Adjustment Expenses	12 Months Ended
Reserves for Losses and Loss Adjustment Expenses	Dec. 31, 2022
Reserves for Losses and Loss Adjustment Expenses [Abstract]
Reserves for Losses and Loss Adjustment Expenses	6. Reserves for Losses and Loss Adjustment Expenses: Activity in the consolidated reserves for unpaid losses and LAE is summarized as follows (in thousands): 2022 2021 Balance at January 1 $ 816,681 $ 789,768 Less reinsurance recoverable 387,915 357,200 Net balance at January 1 428,766 432,568 Incurred related to: Current year - continuing operations 117,644 151,603 Prior years - continuing operations 91,526 1,559 Continuing operations 209,170 153,162 Current year - discontinued operations 93,562 117,600 Prior years - discontinued operations 20,767 4,482 Discontinued operations 114,329 122,082 Total incurred from continuing and discontinued operations 323,499 275,244 Paid related to: Current year - continuing operations 63,119 77,916 Prior years - continuing operations 121,599 109,211 Continuing operations 184,718 187,127 Current year - discontinued operations 21,521 14,394 Prior years - discontinued operations 85,850 77,525 Discontinued operations 107,371 91,919 Total paid from continuing and discontinued operations 292,089 279,046 Net balance at December 31 460,176 428,766 Plus reinsurance recoverable 420,693 387,915 Balance at December 31 $ 880,869 $ 816,681 The $112.3 million and $6.0 million of unfavorable net development for both continuing and discontinued operations in prior accident years recognized in 2022 and 2021, respectively, represent changes in our loss reserve estimates. In 2022 and 2021, the aggregate loss reserve estimates for prior years were increased to reflect unfavorable loss development when the available information indicated a reasonable likelihood that the ultimate losses would be more than the previous estimates. The unfavorable prior year reserve development during the twelve months ended December 31, 2022 was primarily driven by our binding commercial automobile liability line of business reported in our continuing operations as part of our Runoff Segment, our E&S Casualty business unit now reported in our discontinued operations and our personal automobile liability line in our Specialty Personal Lines business unit reported in our continuing operations as part of our Personal Lines Segment. The unfavorable prior year reserve development during the twelve months ended December 31, 2021 was primarily driven by our general liability lines within our E&S Casualty business unit now reported in our discontinued operations and our Commercial Lines Segment reported as part of our continuing operations, as well as our personal automobile liability line in our Specialty Personal Lines business unit reported in our continuing operations. Generally, changes in reserves are caused by variations between actual experience and previous expectations and by reduced emphasis on the Bornhuetter-Ferguson method due to the aging of the accident years. The impact from the unfavorable (favorable) net prior years’ loss development on each reporting segment is presented below: December 31, 2022 2021 Commercial Lines Segment $ (268) $ (1,459) Personal Lines Segment 6,559 4,891 Runoff Segment 85,235 (1,873) Corporate — — Total unfavorable net prior year development $ 91,526 $ 1,559 The following describes the primary factors behind each segment’s prior accident year loss reserve development for the years ended December 31, 2022 and 2021: Year ended December 31, 2022 : ● Commercial Lines Segment. Our Commercial Accounts business unit experienced net unfavorable development in the general liability line of business primarily in the 2021 and prior accident years and the commercial auto line of business in the 2020 and prior accident years, partially offset by net favorable development in the property line of business primarily in accident years 2021. Our Aviation business unit experienced net favorable development in the 2021 accident year, partially offset by net unfavorable development in the 2020 and 2019 accident years. The run-off from our former Workers Compensation operating unit experienced net unfavorable development in the 2015 and prior accident years . ● Personal Lines Segment. Net unfavorable development in our Specialty Personal Lines business unit was driven predominately by unfavorable development attributable to the 2021 and 2020 accident years due in part to rising inflationary trends, specifically loss costs, that the industry began experiencing in 2021. ● Runoff Segment. Our binding commercial automobile liability line of business experienced net unfavorable development in the 2020 and prior accident years due in part to exceeding the aggregate limit of the loss portfolio transfer agreement covering accident years 2019 and prior entered into during 2020. We experienced net unfavorable development in our senior care facilities and satellite launch business, as well a commercial automobile liability program. Year ended December 31, 2021 : ● Commercial Lines Segment. Our Commercial Accounts business unit experienced net favorable development for all lines of business in total, primarily due to net favorable development in our commercial auto liability and property lines of business in accident years 2020, 2016 and 2015, partially offset by net unfavorable development in the general liability lines of business in accident years 2019, 2018, 2017 and 2014 and prior accident years. We experienced net unfavorable development in our Aviation business unit. The run-off from our former Workers Compensation operating unit experienced net favorable development in the 2015 and prior accident years . ● Personal Lines Segment. Net unfavorable development in our Specialty Personal Lines business unit was driven predominately by unfavorable development attributable to the 2020 and 2019 accident years. ● Runoff Segment. We experienced net favorable development in our binding commercial automobile line of business in the 2018 and prior accident years, as well as in our senior care facilities line of business. We experienced net unfavorable development in our satellite launch business and specialty programs. Reserves for unpaid losses and LAE represent management’s best estimate of our ultimate liabilities, based on currently known facts, current law, current technology and assumptions considered reasonable where facts are not known. Due to the significant uncertainties and related management judgments, there can be no assurance that future favorable or unfavorable loss development, which may be material, will not occur. Short-Duration Contract Disclosures ASU 2015-09, “Disclosures about Short-Duration Contracts (Topic 944)", requires insurers to make disclosures about their liability for unpaid claims and claim adjustment expenses for short-duration insurance contracts. These disclosures include tables showing incurred and paid claims development information (net of reinsurance and excluding unallocated loss adjustment expenses) which are disaggregated based on the characteristics of the insurance contracts that the insurer writes and other factors specific to the reporting entity. The information should be disclosed by accident year for the number of years claims typically remain outstanding, but need not be more than 10 years, including a reconciliation of the disaggregated information to the consolidated statement of financial position. We have evaluated the disaggregation criteria and concluded that the basis for our disaggregation of this information is the similar claim duration period of our primary lines of business (certain lines of business have short settlement periods versus long settlement periods). Reserves for Incurred But Not Reported (“IBNR”) Claims Reserves for IBNR claims are based on the estimated ultimate cost of settling claims, including the effects of inflation and other social and economic factors, using past experience adjusted for current trends and any other factors that would modify past experience. We use a variety of statistical and actuarial techniques to analyze current claims costs, including frequency and severity data and prevailing economic, social and legal factors. Each such method has its own set of assumptions and outputs, and each has strengths and weaknesses in different areas. Since no single estimation method is superior to another method in all situations, the methods and assumptions used to project loss reserves will vary by coverage and product. We use what we believe to be the most appropriate set of actuarial methods and assumptions for each product line grouping and coverage. While the loss projection methods may vary by product line and coverage, the general approach for calculating IBNR remains the same: ultimate losses are forecasted first, and that amount is reduced by the amount of cumulative paid claims and case reserves. Reserves established in prior years are adjusted as loss experience develops and new information becomes available. Adjustments to previously estimated reserves are reflected in the results of operations in the year in which they are made. As described above, various actuarial methods are utilized to determine the reserves for losses and LAE recorded in our consolidated balance sheets. Weightings of methods at a detailed level may change from evaluation to evaluation based on a number of observations, measures, and time elements. Methodology for Determining Cumulative Number of Reported Claims A claim file is created when the Company is notified of an actual demand for payment, notified of an event that may lead to a demand for payment or it is determined that a demand for payment could possibly lead to a future demand for payment on another coverage on the same policy or on another policy. The cumulative number of reported claims is predominately measured at the claim level for our Commercial Accounts, Aviation, Personal, Primary Commercial Auto Liability, and certain Programs lines of business and at a coverage level by occurrence for our other lines of business. The Company does not generate claim counts for ceded business. Incurred & Paid Claims Development Disclosures The following tables provide information about incurred and cumulative paid losses and allocated loss adjustment expenses (“ALAE”), net of reinsurance for our primary lines of business with similar claims duration periods. The incurred and paid losses by accident year information is presented for all lines of business with similar claim duration periods in the below tables. The following tables also include IBNR reserves plus expected development on reported claims and the cumulative number of reported claims as of December 31, 2022 ($ in thousands): Commercial Accounts Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance As of December 31, Cumulative Number of For the Years Ended December 31, Audited Reported Accident Unaudited Audited IBNR Claims Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2022 2022 2013 $ 47,194 $ 48,085 $ 44,625 $ 42,632 $ 41,451 $ 40,350 $ 40,211 $ 40,141 $ 40,562 $ 40,795 $ 307 2,812 2014 46,413 47,385 46,990 43,917 42,822 42,463 42,503 42,645 42,870 474 2,744 2015 46,280 46,470 43,806 43,806 39,287 39,206 38,677 39,417 962 2,582 2016 40,966 42,580 41,429 43,111 45,267 43,883 44,566 1,224 2,550 2017 43,327 43,449 43,579 44,732 45,815 46,617 2,147 2,751 2018 40,943 41,290 44,590 47,007 46,256 3,143 2,619 2019 37,984 34,616 36,044 39,298 2,517 2,778 2020 40,356 35,879 34,197 2,943 2,836 2021 46,529 43,347 9,266 2,862 2022 45,883 18,674 2,149 Total $ 423,246 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Years Ended December 31, Accident Unaudited Audited Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2013 $ 22,264 $ 30,096 $ 32,378 $ 34,597 $ 35,943 $ 37,808 $ 39,329 $ 39,560 $ 40,210 $ 40,278 2014 19,386 29,586 33,927 36,225 37,947 41,162 41,658 41,863 42,030 2015 21,322 31,150 33,544 36,775 35,611 37,135 37,886 38,303 2016 16,557 28,501 30,974 39,417 40,828 42,819 43,101 2017 19,776 29,456 36,650 41,631 42,707 44,381 2018 16,664 29,381 33,546 40,163 42,794 2019 17,490 26,233 30,407 33,914 2020 13,942 23,914 26,881 2021 18,695 29,230 2022 17,072 Total $ 357,984 All outstanding liabilities before 2013, net of reinsurance 1,446 Liabilities for claims and claim adjustment expenses, net of reinsurance $ 66,708 Aviation Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance As of December 31, Cumulative Number of For the Years Ended December 31, Audited Reported Accident Unaudited Audited IBNR Claims Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2022 2022 2013 $ 10,236 $ 11,304 $ 10,295 $ 9,563 $ 10,057 $ 10,649 $ 10,252 $ 10,507 $ 10,293 $ 10,278 $ — 231 2014 3,179 3,654 3,627 3,558 3,566 3,567 3,567 3,567 3,568 — 201 2015 1,870 1,709 1,643 1,631 1,630 1,635 1,639 1,638 — 200 2016 2,330 2,241 2,119 2,219 2,183 2,216 2,215 — 292 2017 2,325 2,082 2,079 2,117 2,183 2,182 — 320 2018 2,382 1,990 2,296 2,577 2,611 14 338 2019 5,246 2,206 4,592 4,806 29 312 2020 1,104 3,318 3,365 108 294 2021 3,562 2,690 302 211 2022 3,617 1,728 155 Total $ 36,970 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Years Ended December 31, Accident Unaudited Audited Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2013 $ 6,537 $ 9,493 $ 9,584 $ 9,356 $ 9,944 $ 10,456 $ 10,242 $ 10,281 $ 10,278 $ 10,278 2014 2,779 3,105 3,259 3,327 3,565 3,567 3,567 3,567 3,568 2015 958 1,405 1,520 1,601 1,630 1,634 1,636 1,636 2016 1,469 1,907 1,918 2,082 2,216 2,216 2,215 2017 1,260 1,837 2,021 2,054 2,182 2,180 2018 1,716 2,237 2,368 2,412 2,548 2019 2,774 3,787 4,151 4,416 2020 2,120 2,813 2,943 2021 1,414 1,968 2022 1,302 Total $ 33,054 All outstanding liabilities before 2013, net of reinsurance — Liabilities for claims and claim adjustment expenses, net of reinsurance $ 3,916 Personal Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance As of December 31, Cumulative Number of For the Years Ended December 31, Audited Reported Accident Unaudited Audited IBNR Claims Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2022 2022 2013 $ 55,706 $ 59,132 $ 60,100 $ 60,211 $ 60,379 $ 60,328 $ 60,310 $ 60,286 $ 60,299 $ 60,305 $ — 23,472 2014 5,452 5,340 6,243 6,699 6,504 6,518 6,578 6,580 6,582 — 19,293 2015 23,104 25,682 25,307 25,136 25,102 25,185 25,194 25,210 — 23,376 2016 32,260 32,893 32,728 32,803 33,042 33,193 33,271 — 23,759 2017 23,342 21,968 21,926 22,547 22,768 22,770 — 16,820 2018 18,334 18,353 19,972 20,139 20,220 13 15,337 2019 56,009 63,722 64,677 65,494 (288) 25,751 2020 47,938 50,820 51,750 530 18,535 2021 45,295 49,851 540 15,795 2022 45,552 10,299 14,651 Total $ 381,005 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Years Ended December 31, Accident Unaudited Audited Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2013 $ 45,901 $ 54,514 $ 58,047 $ 59,775 $ 60,277 $ 60,297 $ 60,279 $ 60,279 $ 60,291 $ 60,302 2014 2,515 4,418 5,631 6,428 6,566 6,580 6,583 6,585 6,585 2015 11,570 22,281 24,262 25,243 25,098 25,169 25,191 25,211 2016 21,669 30,646 32,260 32,777 32,991 33,141 33,231 2017 15,776 21,061 21,972 22,488 22,762 22,776 2018 11,137 18,009 19,628 19,983 20,133 2019 41,524 60,870 64,885 65,628 2020 32,746 48,281 50,841 2021 30,435 46,707 2022 27,743 Total $ 359,157 All outstanding liabilities before 2013, net of reinsurance — Liabilities for claims and claim adjustment expenses, net of reinsurance $ 21,848 Runoff and Discontinued Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance As of December 31, Cumulative Number of For the Years Ended December 31, Audited Reported Accident Unaudited Audited IBNR Claims Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2022 2022 2013 $ 133,308 $ 131,174 $ 133,845 $ 142,174 $ 144,604 $ 145,545 $ 150,927 $ 153,426 $ 153,479 $ 155,365 $ 337 10,457 2014 145,566 137,889 143,821 153,753 160,720 163,523 167,409 167,224 169,142 45 11,108 2015 151,185 145,913 164,093 173,980 181,088 187,498 188,674 191,804 1,359 11,752 2016 154,909 161,614 166,798 184,115 186,805 185,696 186,239 20 12,066 2017 179,495 159,000 178,850 199,567 228,885 245,127 1,031 12,091 2018 170,636 163,446 157,776 212,651 232,979 1,209 11,593 2019 176,760 178,072 189,509 226,125 12,028 12,204 2020 207,793 199,806 226,275 27,008 16,186 2021 130,322 132,133 28,476 13,686 2022 84,493 57,852 4,728 Total $ 1,849,682 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Years Ended December 31, Accident Unaudited Audited Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2013 $ 36,791 $ 72,326 $ 98,497 $ 123,429 $ 133,999 $ 143,294 $ 149,477 $ 151,959 $ 152,471 $ 153,384 2014 42,031 76,202 103,962 131,463 154,686 165,114 166,772 167,298 167,691 2015 40,656 74,733 124,963 161,942 171,226 175,438 180,441 182,952 2016 42,653 86,836 138,231 167,310 179,266 180,605 181,150 2017 45,288 111,296 160,742 188,053 201,100 203,169 2018 95,327 132,424 174,348 189,161 214,460 2019 75,698 115,879 140,058 188,010 2020 39,844 91,963 144,064 2021 22,729 52,082 2022 10,582 Total $ 1,497,543 All outstanding liabilities before 2013, net of reinsurance 5,240 Liabilities for claims and claim adjustment expenses, net of reinsurance $ 357,379 The reconciliation of the net incurred and paid development tables to the liability for unpaid losses and LAE in our consolidated balance sheets is as follows (in thousands): 2022 2021 Net outstanding liabilities for losses and LAE Commercial Accounts $ 66,708 $ 60,511 Aviation 3,916 3,276 Personal 21,848 17,393 Runoff and Discontinued 357,379 336,877 Liabilities for unpaid losses and allocated loss adjustment expenses, net of reinsurance 449,851 418,057 Reinsurance recoverable on unpaid losses and LAE Commercial Accounts 35,585 27,464 Aviation 14,346 13,385 Personal 624 1,707 Runoff and Discontinued 370,139 345,359 Total reinsurance recoverable on unpaid losses and LAE 420,694 387,915 Unallocated loss adjustment expenses Commercial Accounts 1,955 2,448 Aviation 27 99 Personal 1,885 1,625 Runoff and Discontinued 6,457 6,537 Total unallocated loss adjustment expenses 10,324 10,709 Total reserves for unpaid losses and loss adjustment expenses $ 880,869 $ 816,681 Claims Duration The following table provides supplementary unaudited information about the annual percentage payout of incurred losses and ALAE, net of reinsurance, as of December 31, 2022: Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance (1) Unaudited Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 Commercial Accounts 43.6 % 25.5 % 10.5 % 9.1 % 4.9 % 2.6 % 1.9 % 1.0 % 0.7 % 0.2 % Aviation 64.2 % 21.6 % 5.2 % 4.7 % 3.0 % 1.0 % 0.2 % 0.1 % — % — % Personal 60.6 % 27.2 % 7.5 % 3.6 % 0.8 % 0.2 % 0.1 % — % — % — % Runoff and Discontinued 26.9 % 22.3 % 20.9 % 14.2 % 8.5 % 3.4 % 1.7 % 1.1 % 0.6 % 0.4 % (1) The average annual percentage payout is calculated from a paid losses and ALAE development pattern based on an actuarial analysis of the paid losses and ALAE movements by accident year for each disaggregation category. The paid losses and ALAE development pattern provides the expected percentage of ultimate losses and ALAE to be paid in each year. The pattern considers all accident years included in the claims development tables.

Reinsurance

Reinsurance	12 Months Ended
Reinsurance	Dec. 31, 2022
Reinsurance [Abstract]
Reinsurance	7. Reinsurance : We reinsure a portion of the risk we underwrite in order to control the exposure to losses and to protect capital resources. We cede to reinsurers a portion of these risks and pay premiums based upon the risk and exposure of the policies subject to such reinsurance. Ceded reinsurance involves credit risk and is generally subject to aggregate loss limits. Although the reinsurer is liable to us to the extent of the reinsurance ceded, we are ultimately liable as the direct insurer on all risks reinsured. Reinsurance recoverables are reported after allowances for uncollectible amounts. We monitor the financial condition of reinsurers on an ongoing basis and review our reinsurance arrangements periodically. Reinsurers are selected based on their financial condition, business practices and the price of their product offerings. In order to mitigate credit risk to reinsurance companies, most of our reinsurance recoverable balance as of December 31, 2022 and 2021 were with reinsurers that had an A.M. Best rating of “A-r” or better. We also mitigate our credit risk for the remaining reinsurance recoverable by obtaining letters of credit. The following table presents our gross and net premiums written and earned and reinsurance recoveries for the last two years (in thousands): 2022 2021 Premium Written : Direct $ 207,256 $ 217,471 Assumed 10,121 16,007 Ceded (66,818) (66,820) Net premiums written $ 150,559 $ 166,658 Premium Earned: Direct $ 204,866 $ 258,866 Assumed 11,158 22,508 Ceded (68,100) (79,221) Net premiums earned $ 147,924 $ 202,153 Reinsurance recoveries $ 90,927 $ 116,591 Included in reinsurance recoverable on the consolidated balance sheets are paid loss recoverables of $87.1 million and $77.4 million as of December 31, 2022 and 2021, respectively. Loss Portfolio Transfer On July 16, 2020, AHIC, HIC, HSIC, HCM and HNIC (collectively, the “Hallmark Insurers”), entered into a Loss Portfolio Transfer Reinsurance Contract to be effective as of January 1, 2020 (the “LPT Contract”) with DARAG Bermuda Ltd. (“DARAG Bermuda”) and DARAG Insurance (Guernsey) Limited (“DARAG Guernsey” and, collectively, the “Reinsurers”). The Hallmark LPT Contract was consummated on July 31, 2020. The Company recorded a $21.7 million pre-tax loss during the third quarter of 2020 attributable to the closing of the LPT Contract. Pursuant to the LPT Contract, (a) the Hallmark Insurers ceded to the Reinsurers all existing and future claims for losses occurring on or prior to December 31, 2019 on the binding primary commercial automobile liability insurance policies and the brokerage primary commercial automobile liability insurance policies issued by the Hallmark Insurers (the “Subject Business”) up to an aggregate limit of $240.0 million, with (i) the first layer of $151.2 million in reinsurance provided by DARAG Bermuda, (ii) the Hallmark Insurers retaining a loss corridor of the next $24.9 million in losses on the Subject Business, (iii) DARAG Bermuda reinsuring a second layer of $27.8 million above the first layer and the Hallmark Insurers’ loss corridor, and (iv) DARAG Guernsey reinsuring the top layer of $36.1 million in losses on the Subject Business, in each case net of third-party reinsurance and other recoveries; (b) the Hallmark Insurers will continue to manage and retain the benefit of other third-party reinsurance on the Subject Business; and (c) the Hallmark Insurers paid the Reinsurers a net reinsurance premium of $92.6 million. In connection with the closing, the parties also entered into a Services Agreement and a Trust Agreement. Pursuant to the Services Agreement, DARAG Bermuda assumed responsibility for certain administrative services, including claims handling, for the Subject Business. Pursuant to the Trust Agreement, the Reinsurers made initial cash deposits in the aggregate amount of $96.7 million into collateral trust accounts with The Bank of New York Mellon, as trustee, to be held as security for the Reinsurers’ obligations to the Hallmark Insurers under the LPT Contract. The Reinsurers and the Hallmark Insurers have agreed to submit to binding arbitration a dispute that has arisen regarding the rights and obligations of the parties under the LPT Contract. Pending resolution of the dispute, the Hallmark Insurers have agreed to fund the payment of claims under the LPT Contract without prejudice to their right to seek reimbursement and other relief in the arbitration proceedings. (See Note 17.) As of December 31, 2022, the ultimate incurred losses from the subject business were $296.1 million or $56.1 million in excess of the aggregate limit of $240.0 million. Our reinsurance recoverables of $578.4 million include a $10.8 million payable related to the LPT as of December 31, 2022.

Senior Unsecured Notes

Senior Unsecured Notes	12 Months Ended
Senior Unsecured Notes	Dec. 31, 2022
Senior Unsecured Notes [Abstract]
Senior Unsecured Notes	8. Senior Unsecured Notes: On August 19, 2019, Hallmark issued $50.0 million of senior unsecured notes (“Notes”) due August 15, 2029. Interest on the Notes accrues at the rate of 6.25% per annum and is payable semi-annually in arrears commencing February 15, 2020. The Notes are not obligations of or guaranteed by any of Hallmark’s subsidiaries and are not subject to any sinking fund requirements. At Hallmark’s option, the Notes are redeemable, in whole or in part, prior to the stated maturity subject to certain provisions intended to make the holders of the Notes whole on scheduled interest and principal payments. The indenture governing the Notes contains certain covenants which, among other things, restrict Hallmark’s ability to incur additional indebtedness, make certain payments, create liens on the stock of certain subsidiaries, dispose of certain assets, or merge or consolidate with other entities. The terms of the indenture prohibits payments or other distributions on any security of the Company that ranks junior to the Notes when the Company’s debt to capital ratio (as defined in the indenture) is greater than 35%. The Company’s debt to capital ratio was 64% as of December 31, 2022.

Subordinated Debt Securities

Subordinated Debt Securities	12 Months Ended
Subordinated Debt Securities	Dec. 31, 2022
Subordinated Debt Securities [Abstract]
Subordinated Debt Securities	9. Subordinated Debt Securities: We issued trust preferred securities through Trust I and Trust II. These Delaware statutory trusts are sponsored and wholly-owned by Hallmark and each was created solely for the purpose of issuing the trust preferred securities. Each trust pays dividends on its preferred securities at the same rate each quarter as interest is paid on the junior subordinated debt securities. Under the terms of the trust subordinated debt securities, we pay interest only each quarter and the principal of each note at maturity. The subordinated debt securities of each trust are uncollateralized and do not require maintenance of minimum financial covenants. Each trust pays dividends on its preferred securities at the same rate each quarter as interest is paid on the junior subordinated debt securities. Under the terms of the trust subordinated debt securities, we pay interest only each quarter and the principal of each note at maturity. We may elect to defer payments of interest on the trust subordinated debt securities by extending the interest payment period for up to 20 consecutive quarterly periods. As of December 31, 2022, we have deferred interest for 9 consecutive quarters. During any such extension period, interest continues to accrue on the trust subordinated debt securities, as well as interest on such accrued interest. In order to maintain compliance with the terms of our senior unsecured Notes, we have elected to defer payment of interest on the trust subordinated securities until our debt to capital ratio (as defined in the indenture governing the Notes) is less than 35%. As of December 31, 2022, our debt to capital ratio was 64% and we have deferred $5.1 million of interest on the trust subordinated securities. The subordinated debt securities of each trust are uncollateralized and do not require maintenance of minimum financial covenants. The following table summarizes the nature and terms of the junior subordinated debt and trust preferred securities: Hallmark Hallmark Statutory Statutory Trust I Trust II Issue date June 21, 2005 August 23, 2007 Principal amount of trust preferred securities $ 30,000 $ 25,000 Principal amount of junior subordinated debt securities $ 30,928 $ 25,774 Maturity date of junior subordinated debt securities June 15, 2035 September 15, 2037 Trust common stock $ 928 $ 774 Interest rate, per annum Three Month LIBOR + 3.25% Three Month LIBOR + 2.90% Current interest rate at December 31, 2022 8.02% 7.67%

Segment Information

Segment Information	12 Months Ended
Segment Information	Dec. 31, 2022
Segment Information [Abstract]
Segment Information	10. Segment Information: We pursue our business activities primarily through subsidiaries whose operations are organized into business units and are supported by our insurance carrier subsidiaries. Our non-carrier insurance activities are organized by business units into the following reportable segments: ● Commercial Lines Segment. Our Commercial Lines Segment includes the package and monoline property/casualty and, until exited during 2016, occupational accident insurance products and services handled by our Commercial Accounts business unit, the Aviation business unit which offers general aviation insurance products and services and the runoff of workers compensation insurance products handled by our former Workers Compensation operating unit. Effective June 1, 2016, we ceased marketing new or renewal occupational accident policies. Effective July 1, 2015, the former Workers Compensation operating unit ceased retaining any risk on new or renewal policies. ● Personal Lines Segment. Our Personal Lines Segment consists solely of our Specialty Personal Lines business unit. Our Specialty Personal Lines business unit markets and services non-standard personal automobile and renters insurance products. ● Runoff Segment . Our Runoff Segment consists solely of our Specialty Runoff business unit which is comprised of the senior care facilities liability insurance business previously reported as part of our Professional Liability business unit; the contract binding line of the primary automobile insurance previously reported as part of our Commercial Auto business unit; and the satellite launch property/casualty insurance products, as well as certain specialty programs, previously reported as part of our Aerospace & Programs business unit. The lines of business comprising the Runoff Segment were discontinued at various times during 2020 through 2022 and are presently in runoff. The Runoff Segment, together with our discontinued operations, were previously reported as our former Specialty Commercial Segment. The retained premium produced by these reportable segments is supported by our AHIC, HSIC, HIC, HNIC and TBIC insurance company subsidiaries. In addition, control and management of HCM is maintained through our wholly owned subsidiary, CYR Insurance Management Company (“CYR”). CYR has as its primary asset a management agreement with HCM which provides for CYR to have management and control of HCM. HCM is used to front certain lines of business in our Specialty Commercial and Personal Lines Segments in Texas. HCM does not retain any business. AHIC, HIC, HSIC and HNIC have entered into a pooling arrangement pursuant to which AHIC retains 28% of the net premiums written by any of them, HIC retains 38% of the net premiums written by any of them, HSIC retains 21% of the net premiums written by any of them and HNIC retains 13% of the net premiums written by any of them. Neither HCM nor TBIC is a party to the pooling arrangement. The following is additional business segment information for the twelve months ended December 31, 2022 and 2021 (in thousands): 2022 2021 Revenues Commercial Lines Segment $ 75,513 $ 77,333 Personal Lines Segment 66,845 73,969 Runoff Segment 13,153 61,310 Corporate 4,407 13,890 Consolidated $ 159,918 $ 226,502 Depreciation and Amortization Expense Commercial Lines Segment $ 572 $ 544 Personal Lines Segment 355 464 Runoff Segment 369 458 Corporate 725 833 Consolidated $ 2,021 $ 2,299 Interest Expense Commercial Lines Segment $ — $ — Personal Lines Segment — — Runoff Segment — — Corporate 5,902 4,993 Consolidated $ 5,902 $ 4,993 Tax Expense (Benefit) Commercial Lines Segment $ 159 $ 127 Personal Lines Segment 851 (2,147) Runoff Segment 5,668 327 Corporate 1,178 (995) Consolidated $ 7,856 $ (2,688) Pre-tax income (loss) Commercial Lines Segment $ (2,572) $ 589 Personal Lines Segment (13,765) (9,955) Runoff Segment (91,674) 1,517 Corporate (19,060) (4,614) Consolidated $ (127,071) $ (12,463) The following is additional business segment information as of the following dates (in thousands): December 31, December 31, Assets: 2022 2021 Commercial Lines Segment $ 219,636 $ 237,844 Personal Lines Segment 110,807 128,165 Runoff Segment 349,850 382,483 Corporate 856,409 805,106 Consolidated $ 1,536,702 $ 1,553,598

Earnings Per Share

Earnings Per Share	12 Months Ended
Earnings Per Share	Dec. 31, 2022
Earnings Per Share [Abstract]
Earnings Per Share	11. Earnings Per Share: We have adopted the provisions of ASC 260, “Earnings Per Share,” requiring presentation of both basic and diluted earnings per share. A reconciliation of the numerators and denominators of the basic and diluted per share calculations is presented below (in thousands, except per share amounts): 2022 2021 Numerator for both basic and diluted earnings per share: Net loss from continuing operations $ (134,927) $ (9,775) Net income from discontinued operations 26,817 18,779 Net (loss) income $ (108,110) $ 9,004 Denominator, basic shares 1,818 1,816 Effect of dilutive securities: Stock-based compensation awards — — Denominator, diluted shares 1,818 1,816 Net (loss) income per share basic: Net loss from continuing operations $ (74.22) $ (5.38) Net income from discontinued operations 14.75 10.34 Basic earmings per share $ (59.47) $ 4.96 Net (loss) income per share diluted: Net loss from continuing operations $ (74.22) $ (5.38) Net income from discontinued operations 14.75 10.34 Diluted earmings per share $ (59.47) $ 4.96 We had no shares of common stock potentially issuable upon exercise of employee stock options for the years ended December 31, 2022 and 2021.

Regulatory Capital Restrictions

Regulatory Capital Restrictions	12 Months Ended
Regulatory Capital Restrictions	Dec. 31, 2022
Regulatory Capital Restrictions [Abstract]
Regulatory Capital Restrictions	12. Regulatory Capital Restrictions: Hallmark, as a holding company, is dependent on dividend payments and management fees from its subsidiaries to fund its operating expenses, debt obligations and capital needs, including the ability to pay dividends to its stockholders. Hallmark has never paid dividends on its common stock. Hallmark intends to continue this policy for the foreseeable future in order to retain earnings for development of its business. There are no regulatory or contractual restrictions on the ability of Hallmark to pay dividends other than customary default provisions and the impact of any dividend payment on financial ratio covenants. However, there are restrictions on the ability of Hallmark’s insurance carrier subsidiaries to transfer funds to the holding company. The amount of retained earnings that is available for the payment of dividends by Hallmark to its shareholders is limited to amounts the insurance departments would approve as an extraordinary dividend for the purpose of Hallmark paying a dividend to its shareholders. AHIC and TBIC, domiciled in Texas, are limited in the payment of dividends to their stockholders in any 12-month period, without the prior written consent of the Texas Department of Insurance, to the greater of statutory net income for the prior calendar year or 10% of statutory policyholders’ surplus as of the prior year end. HIC and HNIC, both domiciled in Arizona, are limited in the payment of dividends to the lesser of 10% of prior year policyholders’ surplus or prior year’s net income, without prior written approval from the Arizona Department of Insurance. HSIC, domiciled in Oklahoma, is limited in the payment of dividends to the greater of 10% of prior year policyholders’ surplus or prior year’s statutory net income, not including realized capital gains, without prior written approval from the Oklahoma Insurance Department. For all our insurance companies, dividends may only be paid from unassigned surplus funds. Any dividends paid to Hallmark during 2023 will require prior approval from state regulators. As a county mutual, dividends from HCM are payable to policyholders. During the years ended December 31, 2022 and 2021 our insurance company subsidiaries paid $6.0 million and $3.0 million, respectively, in dividends to Hallmark. The total restricted net assets of our insurance company subsidiaries as of December 31, 2022, was $110.0 million.The state insurance departments also regulate financial transactions between our insurance subsidiaries and their affiliated companies. Applicable regulations require approval of management fees, expense sharing contracts and similar transactions. Our insurance subsidiaries paid $11.0 million in management fees to Hallmark and our non-insurance subsidiaries during 2022. Our insurance subsidiaries paid $15.5 million in management fees to Hallmark and our non-insurance company subsidiaries during 2021. Statutory capital and surplus is calculated as statutory assets less statutory liabilities. The various state insurance departments that regulate our insurance company subsidiaries require us to maintain a minimum statutory capital and surplus. As of December 31, 2022 and 2021, our insurance company subsidiaries reported statutory capital and surplus of $171.0 million and $232.3 million, respectively, substantially greater than the minimum requirements for each state. For the year ended December 31, 2022, our insurance company subsidiaries reported statutory net loss of $83.2 million. For the year ended December 31, 2021, our insurance company subsidiaries reported a statutory net income of $22.0 million. The National Association of Insurance Commissioners requires property/casualty insurers to file a risk-based capital calculation according to a specified formula. The purpose of the formula is twofold: (1) to assess the adequacy of an insurer’s statutory capital and surplus based upon a variety of factors such as potential risks related to investment portfolio, ceded reinsurance and product mix; and (2) to assist state regulators under the RBC for Insurers Model Act by providing thresholds at which a state commissioner is authorized and expected to take regulatory action. As of December 31, 2022, the adjusted capital under the risk-based capital calculation of each of our insurance company subsidiaries exceeded the minimum requirements. The risk-based capital level of AHIC triggered a Company Action Level event under the NAIC standard under the trend test as the RBC level was between 200% and 300% and the combined ratio exceeded 120%. As a result, AHIC is required to submit a risk-based capital plan to the Texas Insurance Department (TDI) in April 2023 including identifying the conditions which contributed to the Company Action Level Event, proposals of corrective actions and four year financial projections. Upon receipt of the plan, TDI may accept the plan or require further amendments to the plan.

Share-based Payment Arrangement

Share-based Payment Arrangements	12 Months Ended
Share-based Payment Arrangements	Dec. 31, 2022
Share-based Payment Arrangements [Abstract]
Share-based Payment Arrangements	13. Share-based Payment Arrangements: Our 2015 Long Term Incentive Plan (“2015 LTIP”) was approved by shareholders on May 29, 2015. There are 2,000,000 shares authorized for issuance under the 2015 LTIP. As of December 31, 2022, restricted stock units representing the right to receive up to 1,039,740 shares of our common stock were outstanding under the 2015 LTIP. There were no stock option awards granted under the 2015 LTIP as of December 31, 2022. Stock Options: There were no stock options outstanding as of or during any point for the year ended December 31, 2022. As of December 31, 2022, there was no unrecognized compensation cost related to non-vested stock options. Restricted Stock Units: Restricted stock units awarded under the 2015 LTIP represent the right to receive shares of common stock upon the satisfaction of vesting requirements, performance criteria and other terms and conditions. For grants issued prior to 2021, restricted stock units vest and shares of common stock become issuable on March 31 of the third calendar year following the year of grant if performance criteria have been satisfied. Restricted stock units awarded under the 2015 LTIP granted during 2021 and 2022 cumulatively vest up to 50%, 80% and 100% and, shares of common stock become issuable on March 31 of the third, fourth and fifth calendar years, respectively, following the year of grant if performance criteria have been satisfied. The performance criteria for the restricted stock units vary based on the grantee. The number of shares of common stock to be received ranged from 50% to 150% of the number of restricted stock units granted based on achievement of the performance criteria. Grantees of restricted stock units do not have any rights of a stockholder, and do not participate in any distributions to our common stockholders, until the award fully vests upon satisfaction of the vesting schedule, performance criteria and other conditions set forth in their award agreement. Therefore, unvested restricted stock units are not considered participating securities under ASC 260, “Earnings Per Share,” and are not included in the calculation of basic or diluted earnings per share. Compensation cost is measured as an amount equal to the fair value of the restricted stock units on the date of grant and is expensed over the vesting period if achievement of the performance criteria is deemed probable, with the amount of the expense recognized based on our best estimate of the ultimate achievement level. The grant date fair value of restricted stock units granted in 2018, 2019, 2021 and 2022 was $10.87, $18.10, $4.21 and $3.62 per unit, respectively. We incurred compensation expense of $340 thousand and $228 thousand related to restricted stock units during the years ended December 31, 2022 and 2021. We recorded income tax benefit of $71 thousand and $48 thousand related to restricted stock units during the years ended December 31, 2022 and 2021, respectively. The following table details the status of our restricted stock units as of and for the years ended December 31, 2022 and 2021: Number of Restricted Stock Units 2022 2021 Nonvested at January 1 58,169 22,883 Granted 61,175 52,376 Vested (1,236) (3,031) Forfeited (48,792) (14,059) Nonvested at December 31 69,316 58,169 As of December 31, 2022, there was $1.9 million of unrecognized grant date compensation cost related to unvested restricted stock units assuming compensation cost accrual at target achievement level. Based on the current performance estimate, we expect to recognize $1.2 million of compensation cost related to unvested restricted stock units, of which $0.5 million is expected to be recognized in 2023, $0.4 million in 2024, $0.2 million in 2025, $0.1 million in 2026 and $8 thousand is expected to be recognized in 2027.

Retirement Plans

Retirement Plans	12 Months Ended
Retirement Plans	Dec. 31, 2022
Retirement Plans
Retirement Plans	14. Retirement Plans: Certain employees of the Commercial Lines Segment were participants in a defined cash balance plan covering all full-time employees who had completed at least 1,000 hours The following tables provide detail of the changes in benefit obligations, components of benefit costs, weighted-average assumptions, and plan assets for the retirement plan as of and for the year ending December 31, 2022 and 2021 (in thousands) using a measurement date of December 31. 2022 2021 Assumptions (end of period): Discount rate used in determining benefit obligation 4.93 % 2.52 % Rate of compensation increase N/A N/A Reconciliation of funded status (end of period): Accumulated benefit obligation $ (9,479) $ (12,400) Projected benefit obligation $ (9,479) $ (12,400) Fair value of plan assets 9,642 12,226 Funded status $ 163 $ (174) Net actuarial loss (3,272) (3,253) Accumulated other comprehensive loss (3,272) (3,253) Prepaid pension cost 3,435 3,079 Net amount recognized as of December 31 $ 163 $ (174) Changes in projected benefit obligation: Benefit obligation as of beginning of period $ 12,400 $ 13,252 Interest cost 300 271 Actuarial liability loss (2,473) (284) Benefits paid (748) (839) Benefit obligation as of end of period $ 9,479 $ 12,400 Change in plan assets: Fair value of plan assets as of beginning of period $ 12,226 $ 11,393 Actual return on plan assets (net of expenses) (1,836) 1,672 Employer contributions — — Benefits paid (748) (839) Fair value of plan assets as of end of period $ 9,642 $ 12,226 Net periodic pension cost: Service cost - benefits earned during the period $ — $ — Interest cost on projected benefit obligation 300 271 Expected return on plan assets (763) (709) Recognized actuarial loss 107 173 Net periodic pension cost $ (356) $ (265) Discount rate 4.93 % 2.52 % Expected return on plan assets 6.50 % 6.50 % Rate of compensation increase N/A N/A Estimated future benefit payments by fiscal year (in thousands): 2023 $ 845 2024 $ 850 2025 $ 835 2026 $ 825 2027 $ 801 2028-2032 $ 3,606 As of December 31, 2022, the fair value of the plan assets was composed of cash and cash equivalents of $0.3 million, debt securities of $2.6 million and equity securities of $6.7 million. Our investment objectives are to preserve capital and to achieve long-term growth through a favorable rate of return equal to or greater than 5% over the long-term (60 year) average inflation rate as measured by the consumer price index. The objective of the equity portion of the portfolio is to achieve a return in excess of the Standard & Poor’s 500 index. The objective of the fixed income portion of the portfolio is to add stability, consistency, safety and total return to the total fund portfolio. We prohibit investments in options, futures, precious metals, short sales and purchase on margin. We also restrict the investment in fixed income securities to “A” rated or better by Moody’s or Standard & Poor’s rating services and restrict investments in common stocks to only those that are listed and actively traded on one or more of the major United States stock exchanges, including NASDAQ. We manage to an asset allocation of 45% to 75% in equity securities. An investment in any single stock issue is restricted to 5% of the total portfolio value and 90% of the securities held in mutual or commingled funds must meet the criteria for common stocks. To develop the expected long-term rate of return on assets assumption, we consider the historical returns and the future expectations for returns for each asset class, as well as the target asset allocation of the pension portfolio. This resulted in the selection of the 6.5% long-term rate of return on assets assumption. The expected return on plan assets uses the fair market value as of December 31, 2022. To develop the discount rate used in determining the benefit obligation we used the USI Yield Curve at the measurement date to match the timing and amounts of projected future benefits. A corridor approach is used to amortize actuarial gains and losses. We are applying the 10% threshold set forth in ASC 715. In addition, since all accrued benefits under the plan are frozen, we are amortizing the unrecognized gains and losses outside of the corridor by the average life expectancy of the plan participants. We expect that we will not be required to make a contribution to the defined benefit cash balance plan during 2023. We expect our 2023 periodic pension cost to be $(28) thousand, the components of which are interest cost of $445 thousand, expected return on plan assets of ($597) thousand and amortization of actuarial loss of $124 thousand. The following table shows the weighted-average asset allocation for the defined benefit cash balance plan held as of December 31, 2022 and 2021. December 31 2022 2021 Asset Category: Debt securities 27 % 24 % Equity securities 70 % 72 % Other 3 % 4 % Total 100 % 100 % We determine the fair value of our financial instruments based on the fair value hierarchy established in ASC 820. (See Note 3.) The following table presents, for each of the fair value hierarchy levels, our plan assets that are measured at fair value on a recurring basis at December 31, 2022 and December 31, 2021 (in thousands). As of December 31, 2022 Quoted Prices in Active Other Observable Markets for Identical Inputs Unobservable Inputs Assets (Level 1) (Level 2) (Level 3) Total Mutual Funds $ 2,598 $ — $ — $ 2,598 Equity securities 6,727 — — 6,727 Total $ 9,325 $ — $ — $ 9,325 As of December 31, 2021 Quoted Prices in Active Markets for Identical Other Observable Unobservable Inputs Assets (Level 1) Inputs (Level 2) (Level 3) Total Mutual Funds $ 2,991 $ — $ — $ 2,991 Equity securities 8,779 — — 8,779 Total $ 11,770 $ — $ — $ 11,770 Our plan assets also include cash and cash equivalents of $0.3 million and $0.4 million at December 31, 2022 and 2021, respectively, that are carried at cost which approximates fair value. We also sponsor a defined contribution plan. Under this plan, employees may contribute a portion of their compensation on a tax-deferred basis, and we may contribute a discretionary amount each year. We contributed $0.1 million and $0.2 million for the years ended December 31, 2022 and 2021.

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2022
Income Taxes [Abstract]
Income Taxes	15. Income Taxes: The composition of deferred tax assets and liabilities and the related tax effects as of December 31, 2022 and 2021, are as follows (in thousands): 2022 2021 Deferred tax liabilities: Deferred policy acquisition costs $ (2) $ (1,431) Net unrealized holding gain on investments — (1,781) Agency relationship — (5) Rent reserve (48) — Fixed assets (651) (927) Other (90) (167) Total deferred tax liabilities (791) (4,311) Deferred tax assets: Unearned premiums 2,335 5,796 Net unrealized holding loss on investments 1,968 — Intangible assets — 192 Pension liability 687 683 Net operating loss carry-forward 20,139 124 Unpaid loss and loss adjustment expense 5,817 5,375 Rent reserve — 3 Bonus accrual 526 312 Deferred social security tax — 178 Investment impairments 74 217 Other 407 337 Total deferred tax assets 31,953 13,217 Net deferred tax assets before valuation allowance 31,162 8,906 Less: valuation allowance 31,162 — Net deferred tax asset $ — $ 8,906 We determined that it is more likely than not that our deferred tax assets will not be recoverable as of December 31, 2022. If, in the future, we determine we can support the recoverability of all or a portion of the deferred tax assets under the guidance, the tax benefits relating to any reversal of the valuation allowance on deferred tax assets will be accounted for as a reduction of income tax expense and result in an increase in equity. The Company concluded that no valuation allowance was necessary against our deferred tax assets as of December 31, 2021. A reconciliation of the income tax provisions based on the applicable statutory tax rate of 21% to the provisions reflected in the consolidated financial statements for the years ended December 31, 2022 and 2021, respectively, is as follows (in thousands): 2022 2021 Computed expected income tax (benefit) expense at statutory tax rate: From continuing operations $ (26,685) $ (2,617) From discontinued operations 6,273 5,031 Meals and entertainment 33 34 Tax exempt interest (199) (234) Dividends received deduction (161) (190) Goodwill — — State taxes (net of federal benefit) 416 208 Rate differential on NOL — — Valuation allowance 31,162 — Other 72 259 Income tax expense $ 10,911 $ 2,491 Current income tax expense $ 22 $ 2,297 Deferred tax expense 10,889 194 Income tax expense $ 10,911 $ 2,491 We have available, for federal income tax purposes, unused net operating loss carryforwards of $95.9 million at December 31, 2022. The Tax Cuts and Jobs Act of 2017 (“TCJA”) generally repealed the previous two year carry-back and 20 year carry-forward provision for net operating losses and adopted an indefinite carry-forward of net operating losses arising in tax years ending after December 31, 2017. However, the TCJA preserved present law for net operating losses of property/casualty insurance companies. Thus, our net operating losses may be carried-back two years and carried-forward 20 years. The net operating losses will expire if unused, as follows (in thousands): Year 2022 $ — 2028 2 2029 25 2031 45 2032 77 2033 73 2034 59 2035 33 2036 50 2037 29 2038 40 2039 70 2040 60 2041 20 2042 79,438 Indefinite 15,877 $ 95,898 We are no longer subject to U.S. federal, state, local or non-U.S. income tax examinations by tax authorities for years prior to 2018. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. There were no uncertain tax positions at December 31, 2022.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
Supplemental Cash Flow Information	Dec. 31, 2022
Supplemental Cash Flow Information [Abstract]
Supplemental Cash Flow Information	16. Supplemental Cash Flow Information The following table provides a reconciliation of cash, cash equivalents and restricted cash reported in the consolidated balance sheet to the total of the same such amounts shown in the statement of cash flows: As of December 31, 2022 2021 Cash and cash equivalents $ 59,133 $ 352,867 Restricted cash 29,486 3,810 Total cash, cash equivalents and restricted cash shown in the statement of cash flows $ 88,619 $ 356,677 Restricted cash represents amounts required to be set aside by a contractual agreement with a third-party insurer and amounts pledged for the benefit of various state insurance departments. The following table provides supplemental cash flow information for the years ended December 31, 2022 and 2021: December 31, 2022 2021 Interest paid $ 3,208 $ 3,181 Income taxes recovered $ 15,527 $ 4,177 Supplemental schedule of non-cash investing activities: Receivable for securities related to investment disposals $ 945 $ 1,326 Payable for securities related to investment purchases $ - $ 3,280

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2022
Commitments and Contingencies [Abstract]
Commitments and Contingencies	17. Commitments and Contingencies: The Reinsurers and the Hallmark Insurers have submitted to binding arbitration a dispute that has arisen regarding the rights and obligations of the parties under the LPT Contract. (See Note 7.) Pending resolution of the dispute, the Hallmark Insurers have agreed to fund the payment of claims under the LPT Contract without prejudice to their right to seek reimbursement and other relief in the arbitration proceedings. The arbitration panel has been constituted and a final hearing on the merits is anticipated in the first quarter of 2023. In the arbitration, the Reinsurers seek rescission of the LPT Contract or, in the alternative, damages on the basis of alleged breach and fraudulent inducement by the Hallmark Insurers. The Company believes any such claims are without factual basis or legal merit and intends to vigorously contest the matter. The Company is seeking an arbitration award enforcing the terms of the LPT Contract and requiring the Reinsurers to reimburse the Hallmark Insurers for all claim amounts funded by them during the pendency of the arbitration, as well as all other damages sustained by the Hallmark Insurers. The arbitration panel has ordered that the Reinsurers post security for any final award in the amount of the Minimum Funding Requirement (as defined in the LPT Contract). A favorable outcome could be as much as the recovery of the entire receivable of $58.9M plus accrued interest. An unfavorable outcome could be as much as writing off the $58.9M receivable and reimbursing DARAG for its transaction costs plus accrued interest. As of December 31, 2022 we were engaged in various legal proceedings in the ordinary course of business, none of which, either individually or in the aggregate, are believed likely to have a material adverse effect on our consolidated financial position or results of operations, in the opinion of management. The various legal proceedings to which we were a party are routine in nature and incidental to our business. From time to time, assessments are levied on us by the guaranty association of the states where we offer our insurance products. Such assessments are made primarily to cover the losses of policyholders of insolvent or rehabilitated insurers. Since these assessments can generally be recovered through a reduction in future premium taxes paid, we capitalize the assessments that can be recovered as they are paid and amortize the capitalized balance against our premium tax expense. We paid $103 thousand in assessments during 2022 and $0 during 2021.

Changes in Accumulated Other Co

Changes in Accumulated Other Comprehensive Income Balances	12 Months Ended
Changes in Accumulated Other Comprehensive Income Balances	Dec. 31, 2022
Changes in Accumulated Other Comprehensive Income Balances [Abstract]
Changes in Accumulated Other Comprehensive Income Balances	18. Changes in Accumulated Other Comprehensive Income Balances: The changes in accumulated other comprehensive income balances as of December 31, 2022 and 2021 were as follows (in thousands): Pension Accumulated Other Asset Unrealized Comprehensive (Liability) Gains (Loss) Income (Loss) Balance at January 1, 2021 $ (3,762) $ 4,145 $ 383 Other comprehensive income: Change in net actuarial loss decrease 1,419 — 1,419 Tax effect on change in net actuarial loss decrease (298) — (298) Unrealized holding gains arising during the period — 2,832 2,832 Tax effect on unrealized gains arising during the period — (595) (595) Reclassification adjustment for gains included in net realized gains — (6,046) (6,046) Tax effect on reclassification adjustment for gains included in income tax expense — 1,270 1,270 Other comprehensive loss, net of tax 1,121 (2,539) (1,418) Balance at December 31, 2021 $ (2,641) $ 1,606 $ (1,035) Other comprehensive loss: Change in net actuarial loss increase (19) — (19) Tax effect on change in net actuarial loss increase 4 — 4 Unrealized holding gains arising during the period — (6,276) (6,276) Tax effect on unrealized gains arising during the period — 1,318 1,318 Reclassification adjustment for gains included in net realized gains — (3,144) (3,144) Tax effect on reclassification adjustment for gains included in income tax expense — 660 660 Other comprehensive loss, net of tax (15) (7,442) (7,457) Balance at December 31, 2022 $ (2,656) $ (5,836) $ (8,492)

Concentrations of Credit Risk

Concentrations of Credit Risk	12 Months Ended
Concentrations of Credit Risk	Dec. 31, 2022
Concentrations of Credit Risk [Abstract]
Concentrations of Credit Risk	19. Concentrations of Credit Risk: We maintain cash and cash equivalents in accounts with four financial institutions in excess of the amount insured by the Federal Deposit Insurance Corporation. We monitor the financial stability of the depository institutions regularly and do not believe excessive risk of depository institution failure existed at December 31, 2022 and 2021. We are also subject to credit risk with respect to reinsurers to whom we have ceded underwriting risk. Although a reinsurer is liable for losses to the extent of the coverage it assumes, we remain obligated to our policyholders in the event that the reinsurers do not meet their obligations under the reinsurance agreements. In order to mitigate credit risk to reinsurance companies, we monitor the financial condition of reinsurers on an ongoing basis and review our reinsurance arrangements periodically. Most of our reinsurance recoverable balances as of December 31, 2022 and 2021 were with reinsurers that had an A.M. Best rating of “A-” or better. We also mitigate our credit risk for the remaining reinsurance recoverable by obtaining letters of credit.

Leases

Leases	12 Months Ended
Leases	Dec. 31, 2022
Leases [Abstract]
Leases	20. Leases : We adopted ASU 2016-02, “Leases, (Topic 842)” on January 1, 2019, which resulted in the recognition of operating leases on the balance sheet in 2019 and going forward. See Note 1 for more information on the adoption of ASU 2016-02. Right-of-use assets are included in the other assets line item and lease liabilities are included in the other liabilities line item of the consolidated balance sheet. We also elected certain practical expedients that allow us not to reassess existing leases under the new guidance. We determine if a contract contains a lease at inception and recognize operating lease right-of-use assets and operating lease liabilities based on the present value of the future minimum lease payments at the commencement date. Since our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the commencement date in determining the present value of future payments. Lease agreements which have lease and non-lease components are accounted for as a single lease component. Lease expense is recognized on a straight-line basis over the lease term. The Company’s operating lease obligations predominately pertain to office leases utilized in the operation of our business. Our leases have remaining terms of one Twelve Months Ended December 31, 2022 2021 Operating lease cost $ 2,593 $ 2,147 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 2,171 $ 2,171 Right-of-use assets obtained in exchange for new operating lease liabilities $ — $ 436 We incurred $27 thousand and $0.2 million in short-term lease payments not included in our lease liability during the years ended December 31, 2022 and 2021, respectively. The components of lease expense and other lease information as of and during the twelve month periods ended December 31, 2022 and 2021 are as follows (in thousands): December 31, 2022 2021 Operating lease right-of-use assets $ 12,481 $ 13,211 Operating lease liabilities $ 14,759 $ 15,062 Weighted-average remaining lease term - operating leases 10.5 11.4 Weighted-average discount rate - operating leases 6.23% 6.22% Future minimum lease payments under non-cancellable leases as of December 31, 2022 and December 31, 2021 are as follows (in thousands): December 31, December 31, 2022 2021 2022 $ — $ 2,171 2023 2,224 2,023 2024 2,421 2,216 2025 2,537 2,450 2026 2,497 2,497 Thereafter 15,768 15,767 Total future minimum lease payments $ 25,447 $ 27,124 Less imputed interest $ (10,688) $ (12,062) Total operating lease liability $ 14,759 $ 15,062

Schedule II - Condensed Financi

Schedule II - Condensed Financial Information of Registrant (Parent Company Only)	12 Months Ended
	Dec. 31, 2022
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Condensed Financial Information of Parent Company Only Disclosure	Schedule II – Condensed Financial Information of Registrant (Parent Company Only) HALLMARK FINANCIAL SERVICES, INC. BALANCE SHEETS December 31, 2022 and 2021 (In thousands) 2022 2021 ASSETS Cash and cash equivalents 35,884 32,482 Investment in subsidiaries 148,846 239,832 Deferred federal income taxes — 50 Federal income tax recoverable — 9,028 Other assets 18,792 19,913 Total assets $ 203,522 $ 301,305 LIABILITIES AND STOCKHOLDERS’ EQUITY Liabilities: Senior unsecured notes due 2029 (less unamortized debt issuance cost of $648 in 2022 and $746 in 2021) $ 49,352 $ 49,254 Subordinated debt securities (less unamortized debt issuance cost of $691 in 2022 and $744 in 2021) 56,011 55,959 Federal income tax payable 12,315 — Deferred federal income taxes 11,020 — Accounts payable and other accrued expenses 14,530 20,571 Total liabilities 143,228 125,784 Stockholders’ equity: Common stock, $1.00 par value, authorized 3,333,333 shares; issued 2,087,283 shares in 2022 and in 2021 2,087 2,087 Additional paid-in capital 124,740 124,514 Retained earnings (33,407) 74,703 Accumulated other comprehensive income (8,492) (1,035) Treasury stock (268,801 shares in 2022 and (24,634) (24,748) Total stockholders’ equity 60,294 175,521 Total liabilities and stockholders’ equity $ 203,522 $ 301,305 See accompanying report of independent registered public accounting firm. Schedule II (Continued) – Condensed Financial Information of Registrant (Parent Company Only) HALLMARK FINANCIAL SERVICES, INC. STATEMENTS OF OPERATIONS For the years ended December 31, 2022 and 2021 (In thousands) 2022 2021 Investment income, net of expenses $ 36 $ 28 Dividend income from subsidiaries 6,000 3,000 Gain on sale of our excess surplus lines operations 33,523 — Other income 3,067 — Management fee income 27,046 31,714 Total revenues 69,672 34,742 Operating expenses 17,566 13,513 Interest expense 5,902 4,993 Total expenses 23,468 18,506 Income before equity in undistributed earnings of subsidiaries and income tax benefit 46,204 16,236 Income tax expense (benefit) 33,223 3,858 Income before equity in undistributed earnings of subsidiaries 12,981 12,378 Equity in undistributed share of loss in subsidiaries (121,091) (3,374) Net income (loss) $ (108,110) $ 9,004 Comprehensive income (loss) $ (115,567) $ 7,586 See accompanying report of independent registered public accounting firm. Schedule II (Continued) – Condensed Financial Information of Registrant (Parent Company Only) HALLMARK FINANCIAL SERVICES, INC. STATEMENTS OF CASH FLOWS For the years ended December 31, 2022 and 2021 (In thousands) 2022 2021 Cash flows from operating activities: Net income (loss) $ (108,110) $ 9,004 Adjustments to reconcile net loss to cash provided by operating activities: Depreciation and amortization expense 726 832 Deferred income tax expense (benefit) 11,070 235 Net realized gains — — Undistributed share of loss of subsidiaries 121,091 3,374 Change in current federal income tax payable (recoverable) 21,343 3,478 Change in all other liabilities (19,311) (27,254) Change in all other assets 14,307 13,942 Net cash provided by operating activities 41,116 3,611 Cash flows from investing activities: Purchases of property and equipment (152) (1,195) Purchase of investment securities — — Maturities, sales and redemptions of investment securities — — Capital contribution to subsidiaries (37,562) — Net cash (used in) provided by investing activities (37,714) (1,195) Increase in cash and cash equivalents 3,402 2,416 Cash and cash equivalents at beginning of year 32,482 30,066 Cash and cash equivalents at end of year $ 35,884 $ 32,482 Supplemental cash flow information: Interest paid $ 3,208 $ 3,181 Income taxes (recovered) paid $ (47) $ 148 See accompanying report of independent registered public accounting firm .

Schedule III -Supplementary Ins

Schedule III -Supplementary Insurance Information	12 Months Ended
Schedule III -Supplementary Insurance Information	Dec. 31, 2022
Schedule III - Supplementary Insurance Information [Abstract]
Supplementary Insurance Information	FINANCIAL STATEMENT SCHEDULES Schedule III - Supplementary Insurance Information (In thousands) Column A Column B Column C Column D Column E Column F Column G Column H Column I Column J Column K Future Policy Benefits, Losses, Other Benefits, Amortization Deferred Claims, and Policy Claims, of Deferred Policy Loss Claims and Net Losses and Policy Other Net Acquisition Adjustment Unearned Benefits Premium Investment Settlement Acquisition Operating Premiums Segment Costs Expenses Premiums Payable Revenue Income Expenses Costs Expenses Written 2022 Commercial Lines Segment $ 3,917 $ 125,246 $ 69,532 $ — $ 73,846 $ 1,579 $ 53,271 $ 16,917 $ 25,872 $ 79,178 Personal Lines Segment 3,297 24,358 14,539 — 62,065 1,038 59,208 14,379 21,114 60,816 Runoff Segment (643) 149,494 18 — 12,013 1,038 96,691 916 7,796 10,565 Corporate — — — — 9,799 — — 17,566 — Total 6,571 299,098 84,089 — 147,924 13,454 209,170 32,212 72,348 150,559 Discountinued operations (6,563) 581,771 208,602 n/a n/a n/a n/a n/a n/a Consolidated $ 8 $ 880,869 $ 292,691 $ — $ 147,924 $ 13,454 $ 209,170 $ 32,212 $ 72,348 $ 150,559 2021 Commercial Lines Segment $ 2,832 $ 110,494 $ 65,078 $ — $ 74,560 $ 2,644 $ 53,563 $ 4,628 $ 22,614 $ 73,924 Personal Lines Segment 3,585 20,809 15,794 — 68,534 1,153 61,363 15,319 22,247 66,910 Runoff Segment (303) 178,394 1,863 — 59,059 2,250 38,236 10,370 14,029 25,824 Corporate — — — — — 3,668 — — 13,513 — Total 6,114 309,697 82,735 — 202,153 9,715 153,162 30,317 72,403 166,658 Discountinued operations 697 506,984 201,692 — n/a n/a n/a n/a n/a n/a Consolidated $ 6,811 $ 816,681 $ 284,427 $ — $ 202,153 $ 9,715 $ 153,162 $ 30,317 $ 72,403 $ 166,658 See accompanying report of independent registered public accounting firm.

Schedule IV -Reinsurance

Schedule IV -Reinsurance	12 Months Ended
Schedule IV -Reinsurance	Dec. 31, 2022
Supplemental Schedule of Reinsurance Premiums For Insurance Companies [Abstract]
Reinsurance	FINANCIAL STATEMENT SCHEDULES Schedule IV – Reinsurance (In thousands) Column B Column C Column D Column E Column F Gross Amount Ceded to Assumed from Net Amount Percentage of Amount Other Companies Other Companies Assumed to Net Year Ended December 31, 2022 Life insurance in force $ — $ — $ — $ — Premiums Life insurance $ — $ — $ — $ — Accident and health insurance — — — — Property and liability insurance 204,866 (68,100) 11,158 147,924 7.54 % Title Insurance — — — — Total premiums $ 204,866 $ (68,100) $ 11,158 $ 147,924 7.54 % Year Ended December 31, 2021 Life insurance in force $ — $ — $ — $ — Premiums Life insurance $ — $ — $ — $ — Accident and health insurance — — — — Property and liability insurance 258,866 (79,221) 22,508 202,153 11.13 % Title Insurance — — — — Total premiums $ 258,866 $ (79,221) $ 22,508 $ 202,153 11.13 % See accompanying report of independent registered public accounting firm.

Schedule VI -Supplemental Infor

Schedule VI -Supplemental Information Concerning Property-Casualty Insurance Operations	12 Months Ended
	Dec. 31, 2022
Supplemental Information For Property, Casualty Insurance Underwriters [Abstract]
Supplemental Information Concerning Property-Casualty Insurance Operations	FINANCIAL STATEMENT SCHEDULES Schedule VI - Supplemental Information Concerning Property-Casualty Insurance Operations (In thousands) Column A Column B Column C Column D Column E Column F Column G Column H Column I Column J Column K Reserves for Unpaid Claims and Claim Deferred Claims and Discount if Adjustment Expenses Amortization of Paid Claims Policy Claim any, Net Incurred Related to Deferred Policy and Claims Net Affiliation With Acquisition Adjustment Deducted In Unearned Earned Investment (1) Current (2) Prior Acquisitions Adjustment Premiums Registrant Costs Expenses Column C Premiums Premiums Income Year Years Costs Expenses Written (a) Consolidated property-casualty Entities 2022 $ 8 $ 880,869 $ — $ 292,691 $ 147,924 $ 13,454 $ 117,644 $ 91,526 $ 32,212 $ 184,718 $ 150,559 2021 $ 6,811 $ 816,681 $ — $ 284,427 $ 202,153 $ 9,715 $ 151,603 $ 1,559 $ 30,317 $ 187,127 $ 166,658 See accompanying report of independent registered public accounting firm.

Accounting Policies (Policies)

Accounting Policies (Policies)	12 Months Ended
Accounting Policies (Policies)	Dec. 31, 2022
Accounting Policies [Abstract]
General	General Hallmark Financial Services, Inc. (“Hallmark” and, together with subsidiaries, the “Company,” “we,” “us” or “our”) is an insurance holding company engaged in the sale of property/casualty insurance products to businesses and individuals. Our business involves marketing, distributing, underwriting and servicing our insurance products, as well as providing other insurance related services. We market, distribute, underwrite and service our property/casualty insurance products primarily through business units organized by products and distribution channel. Our business units are supported by our insurance company subsidiaries. Our Commercial Accounts business unit offers package and monoline property/casualty and, until exited in 2016, occupational accident insurance products. Our Aviation business unit offers general aviation property/casualty insurance products and services. Our former Workers Compensation operating unit specialized in small and middle market workers compensation business until discontinued during 2015. Our Specialty Personal Lines business unit offers non-standard personal automobile and renters insurance products and services. Our Specialty Runoff business unit is comprised of the senior care facilities liability insurance business previously reported as part of our Professional Liability business unit; the contract binding line of the primary automobile insurance previously reported as part of our Commercial Auto business unit; and the satellite launch property/casualty insurance products, as well as certain specialty programs, previously reported as part of our Aerospace & Programs business unit. The lines of business comprising the Runoff Segment were discontinued at various times during 2020 through 2022 and are presently in runoff. The Runoff Segment, together with our discontinued operations, were previously reported as our former Specialty Commercial Lines Segment. Our insurance company subsidiaries supporting these business units are American Hallmark Insurance Company of Texas (“AHIC”), Hallmark Insurance Company (“HIC”), Hallmark Specialty Insurance Company (“HSIC”), Hallmark County Mutual Insurance Company (“HCM”), Hallmark National Insurance Company (“HNIC”) and Texas Builders Insurance Company (“TBIC”). These business units are segregated into three reportable industry segments for financial accounting purposes. The Commercial Lines Segment consists of the Commercial Accounts business unit, the Aviation business unit and the runoff from our former Workers Compensation operating unit. The Personal Lines Segment consists solely of our Specialty Personal Lines business unit. The Runoff Segment consists solely of the Specialty Runoff business unit.
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements include the accounts and operations of Hallmark and its subsidiaries. Intercompany accounts and transactions have been eliminated. The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) which, as to our insurance company subsidiaries, differ from statutory accounting practices prescribed or permitted for insurance companies by insurance regulatory authorities.
Use of Estimates in the Preparation of the Financial Statements	Use of Estimates in the Preparation of Financial Statements Our preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect our reported amounts of assets and liabilities at the dates of the financial statements and our reported amounts of revenues and expenses during the reporting periods. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, which management believes to be reasonable under the circumstances. We adjust such estimates and assumptions when facts and circumstances dictate. Since future events and their effects cannot be determined with precision, actual results could differ significantly from these estimates. Changes in estimates resulting from continuing changes in the economic environment may be reflected in the financial statements in future periods. The liability for unpaid claims and claims adjustment expenses and related amounts recoverable from reinsurers represents the most significant estimate in the accompanying financial statements, and any difference between such estimate and actual results could be material. Significant estimates in the accompanying financial statements also include the fair values of investments, deferred policy acquisition cost recoverability and deferred tax asset valuation.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair value estimates are made at a point in time, based on relevant market data as well as the best information available about the financial instruments. Fair value estimates for financial instruments for which no or limited observable market data is available are based on judgments regarding current economic conditions, credit and interest rate risk. These estimates involve significant uncertainties and judgments and cannot be determined with precision. As a result, such calculated fair value estimates may not be realizable in a current sale or immediate settlement of the instrument. In addition, changes in the underlying assumptions used in the fair value measurement technique, including discount rate and estimates of future cash flows, could significantly affect these fair value estimates. Cash and Cash Equivalents: The carrying amounts reported in the consolidated balance sheets for these instruments approximate their fair values. Restricted Cash: The carrying amount for restricted cash reported in the consolidated balance sheets approximates the fair value. Subordinated debt securities: Our trust preferred securities are reported at a carrying value of $56.0 million and $55.9 million, and had a fair value of $36.4 million and $29.4. million, as of December 31, 2022 and 2021, respectively, and would be included in Level 3 of the fair value hierarchy if they were reported at fair value. Senior unsecured notes due 2029: Our senior unsecured notes payable due in 2029 had a carrying value of $49.4 million and $49.3 million and a fair value of $44.4 million and $52.2 million, as of December 31, 2022 and 2021, respectively. Our senior unsecured notes payable would be included in Level 3 of the fair value hierarchy if they were reported at fair value. For reinsurance balances, premiums receivable, federal income tax recoverable/payable, other assets and other liabilities, the carrying amounts approximate fair value because of the short maturity of such financial instruments.
Investments	Investments Debt securities available-for-sale are reported at fair value. Unrealized gains and losses are recorded as a component of accumulated other comprehensive (loss) income (“AOCI”), net of related tax effects. The Company reviews its impaired securities for possible other-than-temporary impairment ("OTTI") at each quarter end. A security has an impairment loss when its fair value is less than its cost or amortized cost at the balance sheet date. The Company considers the following factors in performing its review: (i) the amount by which the security’s fair value is less than its cost, (ii) length of time the security has been impaired, (iii) whether management has the intent to sell the security, (iv) if it is more likely than not that management will be required to sell the security before recovery of its amortized cost basis, (v) whether the impairment is due to an issuer - For all other impaired securities, the Company will assess whether the net present value of the cash flows expected to be collected from the security is less than its amortized cost basis. Such a shortfall in cash flows is referred to as a “credit loss.” For any such security, the Company separates the impairment loss into: (i) the credit loss and (ii) the non-credit loss, which is the amount related to all other factors such as interest rate changes, fluctuations in exchange rates and market conditions. The credit loss charge is recorded to the current period statements of operations and the non-credit loss is recorded to accumulated other comprehensive income (loss), within shareholders’ equity, on an after-tax basis. A security’s cost basis is permanently reduced by the amount of a credit loss. Income is accreted over the remaining life of a security based on the interest rate necessary to discount the expected future cash flows to the new basis. Debt security premiums and discounts are amortized into earnings using the effective interest method. Maturities of debt securities and sales of equity securities are recorded in receivable for securities until the cash is settled. Purchases of debt and equity securities are recorded in payable for securities until the cash is settled. Equity securities are reported at fair value with changes in fair value recognized in net income (loss). Equity securities with readily determinable fair values are not required to be evaluated for other-than-temporary impairment. Realized investment gains and losses are recognized in operations on the first in-first out method.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash and highly liquid investments with an original maturity of three months or less.
Restricted Cash	Restricted Cash Restricted cash represents amounts required to be set aside by a contractual agreement with a third-party insurer and amounts pledged for the benefit of various state insurance departments.
Premiums Receivable	Premiums Receivable Premiums receivable represent amounts due from policyholders or independent agents for premiums written and uncollected. These balances are reported net of an allowance for expected credit losses. The allowance is based upon the Company’s review of amounts outstanding, including delinquencies and write-offs. Credit risk is partially mitigated by the Company’s ability to cancel the policy if the policyholder does not pay for the premium.
Reinsurance	Reinsurance Reinsurance premiums, commissions, losses and loss adjustment expenses (“LAE”) on reinsured business are accounted for on a basis consistent with that used in accounting for the original policies issued and the terms of the reinsurance contracts. The amounts reported as reinsurance recoverables include amounts billed to reinsurers on losses and LAE paid as well as estimates of amounts expected to be recovered from reinsurers on insurance liabilities that have not yet been paid. Reinsurance recoverables on unpaid losses and LAE are estimated based upon assumptions consistent with those used in establishing the gross liabilities as they are applied to the underlying reinsured contracts. The Company records an allowance for uncollectible reinsurance recoverables based on an assessment of the reinsurer’s creditworthiness and collectability of the recorded amounts. Management believes an allowance for uncollectible recoverables from its reinsurers was not necessary for the periods presented. The Company receives ceding commissions in connection with certain ceded reinsurance. The ceding commissions are recorded as a reduction of policy acquisition costs. (See Note 7.)
Deferred Policy Acquisition Costs	Deferred Policy Acquisition Costs Policy acquisition costs (mainly direct commission, premium taxes, underwriting, marketing expenses and ceding commission) that are directly related to the successful acquisition of new and renewal insurance contracts are deferred and recognized to operations over periods in which the related premiums are earned. The method followed in computing deferred policy acquisition costs limits the amount of such deferred costs to their estimated realizable value. In determining estimated realizable value, the computation gives effect to the premium to be earned, expected investment income, losses and LAE and certain other costs expected to be incurred as the premiums are earned. If the computation results in an estimated net realizable value less than zero, a liability will be accrued for the premium deficiency. During 2022 and 2021, we deferred ($41.4) million and ($44.5) million of direct policy acquisition costs and amortized 41.2 million and $55.9 million of deferred direct policy acquisition costs, respectively. During 2022 and 2021, we expensed $8.8 million and deferred $22.6 million of ceding commission acquisition costs and amortized ($9.1) million and ($25.6) million of deferred ceding commission acquisition costs, respectively. Therefore, the net amortization (deferrals) of policy acquisition costs were $(0.5) million and $8.4 million for 2022 and 2021, respectively.
Intangible Assets, net	Intangible Assets, net We account for our intangible assets according to ASC 350, “Intangibles – Goodwill and Other” (ASC 350). Under ASC 350, intangible assets with a finite life are amortized over the estimated useful life of the asset. Goodwill and intangible assets with an indefinite useful life are not amortized. The company reported no Goodwill or indefinite-lived intangible assets for the reporting periods presented. Furthermore, the Company’s definite-lived intangible assets associated with our Continuing operations fully amortized during 2022. (see Note 4)
Leases	Leases We have several leases, primarily for office facilities and computer equipment, which expire in various years through 2033. Some of these leases include rent escalation provisions throughout the term of the lease. We expense the average annual cost of the lease with the difference to the actual rent invoices recorded as a right of use asset and a lease obligation. Right of use assets and lease obligations are classified in other assets and in accounts payable and other accrued expenses, respectively, on our consolidated balance sheets. (see Note 20)
Property and Equipment	Property and Equipment Property and equipment (including leasehold improvements), aggregating gross balances of $36.6 million and $38.2 million, at December 31, 2022 and 2021, respectively, which is included in other assets, is recorded at cost and is depreciated using the straight-line method over the estimated useful lives of the assets (three to ten years) or the life of the lease, whichever is shorter. Property and equipment includes $3.5 million and $3.8 million of leasehold incentives at December 31, 2022 and 2021, respectively, from the adoption of ASU 2016-02, “Leases (Topic 842)” effective January 1, 2019. Depreciation expense for 2022 and 2021 was $2.0 million and $2.3 million, respectively. Accumulated depreciation was $30.0 million and $30.0 million at December 31, 2022 and 2021, respectively. Under ASC 360, “Impairment or disposal of long-lived assets,” property and equipment is tested for impairment annually. As of December 31, 2022, no impairment was considered necessary.
Variable Interest Entities	Variable Interest Entities On June 21, 2005, we formed Hallmark Statutory Trust I (“Trust I”), an unconsolidated trust subsidiary, for the sole purpose of issuing $30.0 million in trust preferred securities. Trust I used the proceeds from the sale of these securities and our initial capital contribution to purchase $30.9 million of subordinated debt securities from Hallmark. The debt securities are the sole assets of Trust I, and the payments under the debt securities are the sole revenues of Trust I. On August 23, 2007, we formed Hallmark Statutory Trust II (“Trust II”), an unconsolidated trust subsidiary, for the sole purpose of issuing $25.0 million in trust preferred securities. Trust II used the proceeds from the sale of these securities and our initial capital contribution to purchase $25.8 million of subordinated debt securities from Hallmark. The debt securities are the sole assets of Trust II, and the payments under the debt securities are the sole revenues of Trust II. We evaluate on an ongoing basis our investments in Trust I and Trust II (collectively, the “Trusts”) and we do not have variable interests in the Trusts. Therefore, the Trusts are not consolidated in our consolidated financial statements.
Losses and Loss Adjustment Expenses	Losses and Loss Adjustment Expenses The liability for unpaid losses and LAE in the Consolidated Balance Sheets represents the Company’s estimate of the amount it expects to pay for the ultimate cost of all losses and LAE incurred that remain unpaid at the balance sheet date. The liability is recorded on an undiscounted basis. The process of estimating the liability for unpaid losses and LAE is a complex process that requires a high degree of judgment. The liability for unpaid losses and LAE represents the accumulation of individual case estimates for reported losses and LAE, and actuarially determined estimates for incurred but not reported losses and LAE. The liability for unpaid losses and LAE is intended to include the ultimate net cost of all losses and LAE incurred but unpaid as of the balance sheet date. The liability is stated net of anticipated deductibles, salvage and subrogation, and gross of reinsurance ceded. The estimate of the unpaid losses and LAE liability is reviewed and updated on a regular, ongoing basis. Although management believes the liability for losses and LAE is reasonable, the ultimate liability may be more or less than the current estimate. The estimation of ultimate liability for unpaid losses and LAE is a complex, imprecise and inherently uncertain process, and therefore involves a considerable degree of judgment and expertise. The Company utilizes various actuarially - The Company allocates the applicable portion of the unpaid losses and LAE to amounts recoverable from reinsurers under reinsurance contracts and reports those amounts separately as assets on the consolidated balance sheets.
Recognition of Premium Revenues	Recognition of Premium Revenues Insurance premiums are earned pro rata over the terms of the policies. Insurance policy fees are earned as of the effective date of the policy. Upon cancellation, any unearned premium is refunded to the insured. Insurance premiums written include gross policy fees of $2.2 million and $3.0 million for the years ended December 31, 2022 and 2021, respectively.
Finance Charges	Finance Charges We receive premium installment fees for each direct bill payment from policyholders. Installment fee income is classified as finance charges on the consolidated statement of operations and is recognized as the fee is invoiced.
Agent Commissions	Agent Commissions We pay monthly commissions to agents based on written premium produced, but generally recognize the expense pro rata over the term of the policy. If the policy is cancelled prior to its expiration, the unearned portion of the agent commission is refundable to us. The unearned portion of commissions paid to agents is included in deferred policy acquisition costs. We annually pay a profit sharing commission to our independent agency force based upon the results of the business produced by each agent. We estimate and accrue this liability to commission expense in the year the business is produced. Commission expense is classified as operating expenses in the consolidated statements of operations.
Income Taxes	Income Taxes We file a consolidated federal income tax return. Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax-credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred tax assets are recognized to the extent that there is sufficient positive evidence, as allowed under ASC 740, Income Taxes, - results of recent operations. As of December 31, 2022, the Company maintained a full valuation allowance of $31.2 million against its deferred tax assets because we determined that it is more likely than not that these assets will not be recoverable. If, in the future, we determine we can support the recoverability of all or a portion of the deferred tax assets under the guidance, the tax benefits relating to any reversal of the valuation allowance on deferred tax assets will be accounted for as a reduction of income tax expense and result in an increase in equity. Changes in tax laws and rates may affect recorded deferred tax assets and liabilities and our effective tax rate in the future. ASC 740 also addresses how a company reports uncertain tax positions on its financial statements under a ”more-likely-than-not” recognition threshold (formerly known as FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes or FIN 48). This standard requires specific uncertain tax position disclosures in the annual financial statements, including a reconciliation of total unrecognized tax benefits, classification of income tax-related interest and penalties, identification of years that remain open to examination, and unrecognized tax benefits expected to significantly change within 12 months of the reporting period. There were no uncertain tax positions at December 31, 2022.
Reverse Stock Split	Reverse Stock Split On November 29, 2022, we filed a Certificate of Change to our Articles of Incorporation to affect a reverse split of our issued and outstanding common stock on a one-for-ten reverse split of all issued and unissued shares of the Company. The reverse stock split was effective on January 1, 2023. The Certificate of Change effected a one-for-ten reverse split of all issued and unissued shares of the Company’s common stock and adjusted the post-split par value of the common stock to $1.00 per share. As a result, the Company’s total authorized capital stock consists of 3,333,333 shares of common stock, $1.00 par value per share. No fractional shares were issued in connection with the reverse stock split and all fractions of a share will be rounded up to the next whole share. The reverse stock split did not otherwise alter any of the voting powers, designations, preferences, limitations, restrictions, or relative rights of the capital stock of the Company. Accordingly, as required in accordance with U.S. GAAP, all common share and per share data are retrospectively restated to give effect of the Reverse Stock Split for all periods presented herein.
Earnings Per Share	Earnings Per Share The computation of earnings per share is based upon the weighted average number of common shares outstanding during the period plus the effect of common shares potentially issuable (in periods in which they have a dilutive effect), primarily from stock options. (See Notes 11 and 13.)
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform In June 2016, the FASB issued ASU 2016-13, “Measurement of Credit Losses on Financial Instruments” (Topic 326). ASU 2016-13 replaces the existing incurred loss impairment model with an expected credit loss impairment model. The expected credit loss impairment model requires the entity to recognize its estimate of expected credit losses for affected financial assets using an allowance for credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The amendments in this ASU require a financial asset (or a group of financial assets) measured at amortized cost basis to be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the amortized cost basis of the financial asset(s) to present the net carrying value at the amount expected to be collected. The income statement includes the measurement of credit losses for newly recognized financial assets, as well as the expected increases or decreases of expected credit losses that have occurred during the period. Credit losses on available-for-sale debt securities are measured in a manner similar to current GAAP, although ASU 2016-13 requires that they be presented as an allowance rather than as a write-down of the amortized cost. In situations where the estimate of credit loss on an available-for-sale debt security declines, entities will be able to record a reversal of the allowance to income in the current period, which was prohibited prior to the adoption of ASU 2016-13. The expected loss approach will require entities to incorporate considerations of historical information, current information and reasonable and supportable forecasts. The standard also requires expanded disclosures related to credit losses and credit quality indicators. As a smaller reporting company, ASU 2016-13 is effective for fiscal years of the Company beginning after December 15, 2022, including interim periods within those fiscal years. ASU 2016-13 requires a modified retrospective transition method and early adoption is permitted. The adoption of this standard will not have a material impact on our financial results with disclosures expanding to include credit quality indicators and gross write-offs among other required disclosures.
Discontinued Operations Classification	Discontinued Operations Classification On October 7, 2022 the Company consummated the sale of substantially all of its excess and surplus lines operations to Core Specialty Insurance Holdings, Inc. (“Core Specialty”), a specialty property and casualty insurer, for $40.0 million cash consideration, plus an estimated $19.9 million consideration for the acquisition costs associated with certain net unearned premium reserves. The Company retained the related loss and loss adjustment expenses (“LAE”) reserves of its excess and surplus lines businesses and will experience future cash outflows and change in estimates for these reserves until all claims have been settled. As of December 31, 2022 the expected net liability amount recorded related to these future outflows are $200.1 million, which are included in reserves for unpaid losses and LAE and reinsurance recoverable in our Consolidated Balance Sheets. At this time, a date in which all claims will be settled is not known. The transaction was comprised of substantially all of nine business units within the Company’s former Specialty Commercial Segment, certain related assets and liabilities, and the immediate transition to Core Specialty of approximately 200 employees who produce and support these lines of businesses. This transaction met the criteria for discontinued operations accounting. As a result, the results of operations for the affected excess and surplus lines are included in discontinued operations in our Consolidated Statement of Operations for all periods shown 2022 2021 Gross premiums written $ 436,166 $ 420,276 Ceded premiums written (391,751) (247,010) Net premiums written 44,415 173,266 Change in unearned premiums 85,025 3,871 Net premiums earned 129,440 177,137 Commissions and fees 810 1,064 Gain on sale of the excess surplus lines operations 33,523 - Other income 8,170 - Total revenues 171,943 178,201 Losses and loss adjustment expenses 114,329 122,082 Operating expenses 27,385 31,684 Amortization of intangible assets 357 477 Total expenses 142,071 154,243 Income from discontinued operations before tax 29,872 23,958 Income tax expense from discontinued operations 3,055 5,179 Net income from discontinued operations $ 26,817 $ 18,779

Accounting Policies (Tables)

Accounting Policies (Tables)	12 Months Ended
Accounting Policies (Tables)	Dec. 31, 2022
Accounting Policies [Abstract]
Summary of Discontinued Operation	2022 2021 Gross premiums written $ 436,166 $ 420,276 Ceded premiums written (391,751) (247,010) Net premiums written 44,415 173,266 Change in unearned premiums 85,025 3,871 Net premiums earned 129,440 177,137 Commissions and fees 810 1,064 Gain on sale of the excess surplus lines operations 33,523 - Other income 8,170 - Total revenues 171,943 178,201 Losses and loss adjustment expenses 114,329 122,082 Operating expenses 27,385 31,684 Amortization of intangible assets 357 477 Total expenses 142,071 154,243 Income from discontinued operations before tax 29,872 23,958 Income tax expense from discontinued operations 3,055 5,179 Net income from discontinued operations $ 26,817 $ 18,779

Investments (Tables)

Investments (Tables)	12 Months Ended
Investments (Tables)	Dec. 31, 2022
Investments [Abstract]
Amortized Cost/Carrying Value and Estimated Fair Value of Investments in Debt and Equity Securities by Category	The cost or amortized cost and the estimated fair value of investments in debt and equity securities by category is as follows (in thousands): Gross Gross Cost/Amortized Unrealized Unrealized Cost Gains Losses Fair Value As of December 31, 2022 U.S. Treasury securities and obligations of U.S. Government $ 80,616 $ 9 $ (647) $ 79,978 Corporate bonds 240,185 625 (5,766) 235,044 Corporate bank loans 76,418 6 (1,241) 75,183 Municipal bonds 35,390 51 (423) 35,018 Mortgage-backed 1,510 6 (142) 1,374 Total debt securities 434,119 697 (8,219) 426,597 Total equity securities 30,058 3,981 (5,840) 28,199 Total investments $ 464,177 $ 4,678 $ (14,059) $ 454,796 As of December 31, 2021 U.S. Treasury securities and obligations of U.S. Government $ 63,098 $ 56 $ (170) $ 62,984 Corporate bonds 103,515 2,115 (49) 105,581 Corporate bank loans 81,570 84 (465) 81,189 Municipal bonds 38,162 372 (70) 38,464 Mortgage-backed 1,830 29 (4) 1,855 Total debt securities 288,175 2,656 (758) 290,073 Total equity securities 42,120 9,355 (2,780) 48,695 Total investments $ 330,295 $ 12,011 $ (3,538) $ 338,768
Company's sources of net investment income	The Company’s sources of net investment income are summarized as follows (in thousands): Twelve Months Ended December 31, 2022 2021 U.S. Treasury securities and obligations of U.S. Government $ 285 $ 578 Corporate bonds 6,607 4,371 Corporate bank loans 3,128 1,427 Municipal bonds 1,491 1,713 Mortgage-backed 47 80 Equity securities 2,050 2,404 Cash and cash equivalents 579 13 14,187 10,586 Investment expenses (733) (871) Investment income, net of expenses $ 13,454 $ 9,715
Major Categories of Net Investment Gains (Losses) on Investments	The Company’s sources of net investment gains (losses) on investments are summarized as follows (in thousands): Year Ended December 31, 2022 2021 U.S. Treasury securities and obligations of U.S. Government $ (24) $ — Corporate bonds 183 494 Corporate bank loans 68 124 Municipal bonds (14) (25) Mortgage-backed — — Equity securities 2,931 5,453 Other investments — — Gain on investments 3,144 6,046 Unrealized (losses) gains on equity securities (8,434) 4,176 Investment gains (losses), net $ (5,290) $ 10,222
Summary of Gross Unrealized Loss Position	The following schedules summarize the gross unrealized losses showing the length of time that investments have been continuously in an unrealized loss position as of December 31, 2022 and December 31, 2021 (in thousands): As of December 31, 2022 12 months or less Longer than 12 months Total Unrealized Unrealized Unrealized Fair Value Losses Fair Value Losses Fair Value Losses U.S. Treasury securities and obligations of U.S. Government $ 17,543 $ (67) $ 37,622 $ (580) $ 55,165 $ (647) Corporate bonds 232,722 (5,764) 99 (2) 232,821 (5,766) Corporate bank loans 37,339 (678) 36,107 (563) 73,446 (1,241) Municipal bonds 10,293 (383) 2,275 (40) 12,568 (423) Mortgage-backed 1,348 (136) 7 (6) 1,355 (142) Total debt securities 299,245 (7,028) 76,110 (1,191) 375,355 (8,219) Total equity securities 8,118 (3,835) 3,211 (2,005) 11,329 (5,840) Total investments $ 307,363 $ (10,863) $ 79,321 $ (3,196) $ 386,684 $ (14,059) As of December 31, 2021 12 months or less Longer than 12 months Total Unrealized Unrealized Unrealized Fair Value Losses Fair Value Losses Fair Value Losses U.S. Treasury securities and obligations of U.S. Government $ 43,273 $ (170) $ — $ — $ 43,273 $ (170) Corporate bonds - - 2,245 (49) 2,245 (49) Corporate bank loans 42,256 (177) 16,763 (288) 59,019 (465) Municipal bonds 3,321 (58) 1,038 (12) 4,359 (70) Mortgage-backed - - 10 (4) 10 (4) Total debt securities 88,850 (405) 20,056 (353) 108,906 (758) Total equity securities 6,221 (710) 5,055 (2,070) 11,276 (2,780) Total investments $ 95,071 $ (1,115) $ 25,111 $ (2,423) $ 120,182 $ (3,538)
Schedule of Amortized Cost and Estimated Fair Value of Debt Securities by Contractual Maturities	Amortized Cost Fair Value (in thousands) Due in one year or less $ 162,456 $ 160,486 Due after one year through five years 210,415 206,127 Due after five years through ten years 53,198 52,370 Due after ten years 6,540 6,240 Mortgage-backed 1,510 1,374 $ 434,119 $ 426,597

Fair Value (Tables)

Fair Value (Tables)	12 Months Ended
Fair Value (Tables)	Dec. 31, 2022
Fair Value [Abstract]
Fair Value, Assets Measured on Recurring Basis	The following table presents for each of the fair value hierarchy levels, our assets that are measured at fair value on a recurring basis at December 31, 2022 and December 31, 2021 (in thousands). As of December 31, 2022 Quoted Prices in Active Markets for Identical Assets Other Observable Unobservable (Level 1) Inputs (Level 2) Inputs (Level 3) Total U.S. Treasury securities and obligations of U.S. Government $ — $ 79,978 $ — $ 79,978 Corporate bonds — 235,044 — 235,044 Corporate bank loans — 75,183 — 75,183 Municipal bonds — 35,018 — 35,018 Mortgage-backed — 1,374 — 1,374 Total debt securities — 426,597 — 426,597 Total equity securities 28,199 — — 28,199 Total investments $ 28,199 $ 426,597 $ — $ 454,796 As of December 31, 2021 Quoted Prices in Active Markets for Identical Assets Other Observable Unobservable (Level 1) Inputs (Level 2) Inputs (Level 3) Total U.S. Treasury securities and obligations of U.S. Government $ — $ 62,984 $ — $ 62,984 Corporate bonds — 105,234 347 105,581 Corporate bank loans — 81,189 — 81,189 Municipal bonds — 38,464 — 38,464 Mortgage-backed — 1,855 — 1,855 Total debt securities — 289,726 347 290,073 Total equity securities 48,695 — — 48,695 Total investments $ 48,695 $ 289,726 $ 347 $ 338,768
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation	The following table summarizes the changes in fair value for all financial assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the year ended December 31, 2022 and 2021 (in thousands). 2022 2021 Beginning balance as of January 1 $ 347 $ 348 Sales (347) — Settlements — — Purchases — — Issuances — — Total realized/unrealized gains included in net income — — Net gain included in other comprehensive income — (1) Transfers into Level 3 — — Transfers out of Level 3 — — Ending balance as of December 31 $ — $ 347

Acquisitions and Intangible A_2

Acquisitions and Intangible Assets (Tables)	12 Months Ended
Acquisitions and Intangible Assets (Tables)	Dec. 31, 2022
Acquisitions and Intangible Assets [Abstract]
Schedule of Acquired Intangible Assets by Major Category	We have obtained various intangible assets from several acquisitions which carry a determinable period of benefit or definite-lived useful life. The table below details the gross and net carrying amounts of these assets by major category (in thousands): December 31 2022 2021 Gross Carrying Amount: Customer/agent relationships $ 25,792 $ 32,177 Tradename 2,682 3,440 Management agreement 3,232 3,232 Non-compete & employment agreements 3,710 4,235 Total gross carrying amount 35,416 43,084 Accumulated Amortization: Customer/agent relationships (25,792) (31,443) Tradename (2,682) (3,355) Management agreement (3,232) (3,232) Non-compete & employment agreements (3,710) (4,235) Total accumulated amortization (35,416) (42,265) Total net carrying amount $ — $ 819

Other Assets (Tables)

Other Assets (Tables)	12 Months Ended
Other Assets (Tables)	Dec. 31, 2022
Other Assets [Abstract]
Schedule of Other Assets	The following table details our other assets as of December 31, 2022 and 2021 (in thousands): 2022 2021 Profit sharing commission receivable $ 467 $ 467 Accrued investment income 2,758 1,790 Investment in unconsolidated trust subsidiaries 1,702 1,702 Fixed assets 6,631 8,299 Right of use asset 12,481 13,211 Other assets 350 284 $ 24,389 $ 25,753

Reserves for Losses and Loss _2

Reserves for Losses and Loss Adjustment Expenses (Tables)	12 Months Ended
Reserves for Losses and Loss Adjustment Expenses (Tables)	Dec. 31, 2022
Reserves for Losses and Loss Adjustment Expenses [Abstract]
Summary of Activity in the Reserves for Unpaid Losses and Loss Adjustment Expense	Activity in the consolidated reserves for unpaid losses and LAE is summarized as follows (in thousands): 2022 2021 Balance at January 1 $ 816,681 $ 789,768 Less reinsurance recoverable 387,915 357,200 Net balance at January 1 428,766 432,568 Incurred related to: Current year - continuing operations 117,644 151,603 Prior years - continuing operations 91,526 1,559 Continuing operations 209,170 153,162 Current year - discontinued operations 93,562 117,600 Prior years - discontinued operations 20,767 4,482 Discontinued operations 114,329 122,082 Total incurred from continuing and discontinued operations 323,499 275,244 Paid related to: Current year - continuing operations 63,119 77,916 Prior years - continuing operations 121,599 109,211 Continuing operations 184,718 187,127 Current year - discontinued operations 21,521 14,394 Prior years - discontinued operations 85,850 77,525 Discontinued operations 107,371 91,919 Total paid from continuing and discontinued operations 292,089 279,046 Net balance at December 31 460,176 428,766 Plus reinsurance recoverable 420,693 387,915 Balance at December 31 $ 880,869 $ 816,681
Impact of Net Prior Years Loss Development On Each Reporting Segment	The impact from the unfavorable (favorable) net prior years’ loss development on each reporting segment is presented below: December 31, 2022 2021 Commercial Lines Segment $ (268) $ (1,459) Personal Lines Segment 6,559 4,891 Runoff Segment 85,235 (1,873) Corporate — — Total unfavorable net prior year development $ 91,526 $ 1,559
Schedule of Incurred and Paid Claims Development	Commercial Accounts Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance As of December 31, Cumulative Number of For the Years Ended December 31, Audited Reported Accident Unaudited Audited IBNR Claims Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2022 2022 2013 $ 47,194 $ 48,085 $ 44,625 $ 42,632 $ 41,451 $ 40,350 $ 40,211 $ 40,141 $ 40,562 $ 40,795 $ 307 2,812 2014 46,413 47,385 46,990 43,917 42,822 42,463 42,503 42,645 42,870 474 2,744 2015 46,280 46,470 43,806 43,806 39,287 39,206 38,677 39,417 962 2,582 2016 40,966 42,580 41,429 43,111 45,267 43,883 44,566 1,224 2,550 2017 43,327 43,449 43,579 44,732 45,815 46,617 2,147 2,751 2018 40,943 41,290 44,590 47,007 46,256 3,143 2,619 2019 37,984 34,616 36,044 39,298 2,517 2,778 2020 40,356 35,879 34,197 2,943 2,836 2021 46,529 43,347 9,266 2,862 2022 45,883 18,674 2,149 Total $ 423,246 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Years Ended December 31, Accident Unaudited Audited Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2013 $ 22,264 $ 30,096 $ 32,378 $ 34,597 $ 35,943 $ 37,808 $ 39,329 $ 39,560 $ 40,210 $ 40,278 2014 19,386 29,586 33,927 36,225 37,947 41,162 41,658 41,863 42,030 2015 21,322 31,150 33,544 36,775 35,611 37,135 37,886 38,303 2016 16,557 28,501 30,974 39,417 40,828 42,819 43,101 2017 19,776 29,456 36,650 41,631 42,707 44,381 2018 16,664 29,381 33,546 40,163 42,794 2019 17,490 26,233 30,407 33,914 2020 13,942 23,914 26,881 2021 18,695 29,230 2022 17,072 Total $ 357,984 All outstanding liabilities before 2013, net of reinsurance 1,446 Liabilities for claims and claim adjustment expenses, net of reinsurance $ 66,708 Aviation Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance As of December 31, Cumulative Number of For the Years Ended December 31, Audited Reported Accident Unaudited Audited IBNR Claims Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2022 2022 2013 $ 10,236 $ 11,304 $ 10,295 $ 9,563 $ 10,057 $ 10,649 $ 10,252 $ 10,507 $ 10,293 $ 10,278 $ — 231 2014 3,179 3,654 3,627 3,558 3,566 3,567 3,567 3,567 3,568 — 201 2015 1,870 1,709 1,643 1,631 1,630 1,635 1,639 1,638 — 200 2016 2,330 2,241 2,119 2,219 2,183 2,216 2,215 — 292 2017 2,325 2,082 2,079 2,117 2,183 2,182 — 320 2018 2,382 1,990 2,296 2,577 2,611 14 338 2019 5,246 2,206 4,592 4,806 29 312 2020 1,104 3,318 3,365 108 294 2021 3,562 2,690 302 211 2022 3,617 1,728 155 Total $ 36,970 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Years Ended December 31, Accident Unaudited Audited Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2013 $ 6,537 $ 9,493 $ 9,584 $ 9,356 $ 9,944 $ 10,456 $ 10,242 $ 10,281 $ 10,278 $ 10,278 2014 2,779 3,105 3,259 3,327 3,565 3,567 3,567 3,567 3,568 2015 958 1,405 1,520 1,601 1,630 1,634 1,636 1,636 2016 1,469 1,907 1,918 2,082 2,216 2,216 2,215 2017 1,260 1,837 2,021 2,054 2,182 2,180 2018 1,716 2,237 2,368 2,412 2,548 2019 2,774 3,787 4,151 4,416 2020 2,120 2,813 2,943 2021 1,414 1,968 2022 1,302 Total $ 33,054 All outstanding liabilities before 2013, net of reinsurance — Liabilities for claims and claim adjustment expenses, net of reinsurance $ 3,916 Personal Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance As of December 31, Cumulative Number of For the Years Ended December 31, Audited Reported Accident Unaudited Audited IBNR Claims Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2022 2022 2013 $ 55,706 $ 59,132 $ 60,100 $ 60,211 $ 60,379 $ 60,328 $ 60,310 $ 60,286 $ 60,299 $ 60,305 $ — 23,472 2014 5,452 5,340 6,243 6,699 6,504 6,518 6,578 6,580 6,582 — 19,293 2015 23,104 25,682 25,307 25,136 25,102 25,185 25,194 25,210 — 23,376 2016 32,260 32,893 32,728 32,803 33,042 33,193 33,271 — 23,759 2017 23,342 21,968 21,926 22,547 22,768 22,770 — 16,820 2018 18,334 18,353 19,972 20,139 20,220 13 15,337 2019 56,009 63,722 64,677 65,494 (288) 25,751 2020 47,938 50,820 51,750 530 18,535 2021 45,295 49,851 540 15,795 2022 45,552 10,299 14,651 Total $ 381,005 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Years Ended December 31, Accident Unaudited Audited Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2013 $ 45,901 $ 54,514 $ 58,047 $ 59,775 $ 60,277 $ 60,297 $ 60,279 $ 60,279 $ 60,291 $ 60,302 2014 2,515 4,418 5,631 6,428 6,566 6,580 6,583 6,585 6,585 2015 11,570 22,281 24,262 25,243 25,098 25,169 25,191 25,211 2016 21,669 30,646 32,260 32,777 32,991 33,141 33,231 2017 15,776 21,061 21,972 22,488 22,762 22,776 2018 11,137 18,009 19,628 19,983 20,133 2019 41,524 60,870 64,885 65,628 2020 32,746 48,281 50,841 2021 30,435 46,707 2022 27,743 Total $ 359,157 All outstanding liabilities before 2013, net of reinsurance — Liabilities for claims and claim adjustment expenses, net of reinsurance $ 21,848 Runoff and Discontinued Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance As of December 31, Cumulative Number of For the Years Ended December 31, Audited Reported Accident Unaudited Audited IBNR Claims Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2022 2022 2013 $ 133,308 $ 131,174 $ 133,845 $ 142,174 $ 144,604 $ 145,545 $ 150,927 $ 153,426 $ 153,479 $ 155,365 $ 337 10,457 2014 145,566 137,889 143,821 153,753 160,720 163,523 167,409 167,224 169,142 45 11,108 2015 151,185 145,913 164,093 173,980 181,088 187,498 188,674 191,804 1,359 11,752 2016 154,909 161,614 166,798 184,115 186,805 185,696 186,239 20 12,066 2017 179,495 159,000 178,850 199,567 228,885 245,127 1,031 12,091 2018 170,636 163,446 157,776 212,651 232,979 1,209 11,593 2019 176,760 178,072 189,509 226,125 12,028 12,204 2020 207,793 199,806 226,275 27,008 16,186 2021 130,322 132,133 28,476 13,686 2022 84,493 57,852 4,728 Total $ 1,849,682 Cumulative Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Years Ended December 31, Accident Unaudited Audited Year 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2013 $ 36,791 $ 72,326 $ 98,497 $ 123,429 $ 133,999 $ 143,294 $ 149,477 $ 151,959 $ 152,471 $ 153,384 2014 42,031 76,202 103,962 131,463 154,686 165,114 166,772 167,298 167,691 2015 40,656 74,733 124,963 161,942 171,226 175,438 180,441 182,952 2016 42,653 86,836 138,231 167,310 179,266 180,605 181,150 2017 45,288 111,296 160,742 188,053 201,100 203,169 2018 95,327 132,424 174,348 189,161 214,460 2019 75,698 115,879 140,058 188,010 2020 39,844 91,963 144,064 2021 22,729 52,082 2022 10,582 Total $ 1,497,543 All outstanding liabilities before 2013, net of reinsurance 5,240 Liabilities for claims and claim adjustment expenses, net of reinsurance $ 357,379
Reconciliation of Claims Development to Liability for Unpaid Losses	The reconciliation of the net incurred and paid development tables to the liability for unpaid losses and LAE in our consolidated balance sheets is as follows (in thousands): 2022 2021 Net outstanding liabilities for losses and LAE Commercial Accounts $ 66,708 $ 60,511 Aviation 3,916 3,276 Personal 21,848 17,393 Runoff and Discontinued 357,379 336,877 Liabilities for unpaid losses and allocated loss adjustment expenses, net of reinsurance 449,851 418,057 Reinsurance recoverable on unpaid losses and LAE Commercial Accounts 35,585 27,464 Aviation 14,346 13,385 Personal 624 1,707 Runoff and Discontinued 370,139 345,359 Total reinsurance recoverable on unpaid losses and LAE 420,694 387,915 Unallocated loss adjustment expenses Commercial Accounts 1,955 2,448 Aviation 27 99 Personal 1,885 1,625 Runoff and Discontinued 6,457 6,537 Total unallocated loss adjustment expenses 10,324 10,709 Total reserves for unpaid losses and loss adjustment expenses $ 880,869 $ 816,681
Annual percentage payout of incurred losses and ALAE	The following table provides supplementary unaudited information about the annual percentage payout of incurred losses and ALAE, net of reinsurance, as of December 31, 2022: Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance (1) Unaudited Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 Commercial Accounts 43.6 % 25.5 % 10.5 % 9.1 % 4.9 % 2.6 % 1.9 % 1.0 % 0.7 % 0.2 % Aviation 64.2 % 21.6 % 5.2 % 4.7 % 3.0 % 1.0 % 0.2 % 0.1 % — % — % Personal 60.6 % 27.2 % 7.5 % 3.6 % 0.8 % 0.2 % 0.1 % — % — % — % Runoff and Discontinued 26.9 % 22.3 % 20.9 % 14.2 % 8.5 % 3.4 % 1.7 % 1.1 % 0.6 % 0.4 % (1) The average annual percentage payout is calculated from a paid losses and ALAE development pattern based on an actuarial analysis of the paid losses and ALAE movements by accident year for each disaggregation category. The paid losses and ALAE development pattern provides the expected percentage of ultimate losses and ALAE to be paid in each year. The pattern considers all accident years included in the claims development tables.

Reinsurance (Tables)

Reinsurance (Tables)	12 Months Ended
Reinsurance (Tables)	Dec. 31, 2022
Reinsurance [Abstract]
Schedule of Reinsurance Ceded and Recoveries	The following table presents our gross and net premiums written and earned and reinsurance recoveries for the last two years (in thousands): 2022 2021 Premium Written : Direct $ 207,256 $ 217,471 Assumed 10,121 16,007 Ceded (66,818) (66,820) Net premiums written $ 150,559 $ 166,658 Premium Earned: Direct $ 204,866 $ 258,866 Assumed 11,158 22,508 Ceded (68,100) (79,221) Net premiums earned $ 147,924 $ 202,153 Reinsurance recoveries $ 90,927 $ 116,591

Subordinated Debt Securities (T

Subordinated Debt Securities (Tables)	12 Months Ended
Subordinated Debt Securities (Tables)	Dec. 31, 2022
Subordinated Debt Securities [Abstract]
Summary of the nature and terms of the junior subordinated debt and trust preferred securities	The following table summarizes the nature and terms of the junior subordinated debt and trust preferred securities: Hallmark Hallmark Statutory Statutory Trust I Trust II Issue date June 21, 2005 August 23, 2007 Principal amount of trust preferred securities $ 30,000 $ 25,000 Principal amount of junior subordinated debt securities $ 30,928 $ 25,774 Maturity date of junior subordinated debt securities June 15, 2035 September 15, 2037 Trust common stock $ 928 $ 774 Interest rate, per annum Three Month LIBOR + 3.25% Three Month LIBOR + 2.90% Current interest rate at December 31, 2022 8.02% 7.67%

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
Segment Information (Tables)	Dec. 31, 2022
Segment Information [Abstract]
Schedule of Business Segment Information	The following is additional business segment information for the twelve months ended December 31, 2022 and 2021 (in thousands): 2022 2021 Revenues Commercial Lines Segment $ 75,513 $ 77,333 Personal Lines Segment 66,845 73,969 Runoff Segment 13,153 61,310 Corporate 4,407 13,890 Consolidated $ 159,918 $ 226,502 Depreciation and Amortization Expense Commercial Lines Segment $ 572 $ 544 Personal Lines Segment 355 464 Runoff Segment 369 458 Corporate 725 833 Consolidated $ 2,021 $ 2,299 Interest Expense Commercial Lines Segment $ — $ — Personal Lines Segment — — Runoff Segment — — Corporate 5,902 4,993 Consolidated $ 5,902 $ 4,993 Tax Expense (Benefit) Commercial Lines Segment $ 159 $ 127 Personal Lines Segment 851 (2,147) Runoff Segment 5,668 327 Corporate 1,178 (995) Consolidated $ 7,856 $ (2,688) Pre-tax income (loss) Commercial Lines Segment $ (2,572) $ 589 Personal Lines Segment (13,765) (9,955) Runoff Segment (91,674) 1,517 Corporate (19,060) (4,614) Consolidated $ (127,071) $ (12,463)
Schedule of Additional Business Segment Information	The following is additional business segment information as of the following dates (in thousands): December 31, December 31, Assets: 2022 2021 Commercial Lines Segment $ 219,636 $ 237,844 Personal Lines Segment 110,807 128,165 Runoff Segment 349,850 382,483 Corporate 856,409 805,106 Consolidated $ 1,536,702 $ 1,553,598

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
Earnings Per Share (Tables)	Dec. 31, 2022
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	2022 2021 Numerator for both basic and diluted earnings per share: Net loss from continuing operations $ (134,927) $ (9,775) Net income from discontinued operations 26,817 18,779 Net (loss) income $ (108,110) $ 9,004 Denominator, basic shares 1,818 1,816 Effect of dilutive securities: Stock-based compensation awards — — Denominator, diluted shares 1,818 1,816 Net (loss) income per share basic: Net loss from continuing operations $ (74.22) $ (5.38) Net income from discontinued operations 14.75 10.34 Basic earmings per share $ (59.47) $ 4.96 Net (loss) income per share diluted: Net loss from continuing operations $ (74.22) $ (5.38) Net income from discontinued operations 14.75 10.34 Diluted earmings per share $ (59.47) $ 4.96

Share-based Payment Arrangeme_2

Share-based Payment Arrangements (Tables)	12 Months Ended
Share-based Payment Arrangements (Tables)	Dec. 31, 2022
Share-based Payment Arrangements [Abstract]
Summary of the Status of Restricted Stock Units	The following table details the status of our restricted stock units as of and for the years ended December 31, 2022 and 2021: Number of Restricted Stock Units 2022 2021 Nonvested at January 1 58,169 22,883 Granted 61,175 52,376 Vested (1,236) (3,031) Forfeited (48,792) (14,059) Nonvested at December 31 69,316 58,169

Retirement Plans (Tables)

Retirement Plans (Tables)	12 Months Ended
Retirement Plans (Tables)	Dec. 31, 2022
Retirement Plans
Changes in Benefit Obligations, Components of Benefit Costs, Weighted-Average Assumptions, and Plan Assets	The following tables provide detail of the changes in benefit obligations, components of benefit costs, weighted-average assumptions, and plan assets for the retirement plan as of and for the year ending December 31, 2022 and 2021 (in thousands) using a measurement date of December 31. 2022 2021 Assumptions (end of period): Discount rate used in determining benefit obligation 4.93 % 2.52 % Rate of compensation increase N/A N/A Reconciliation of funded status (end of period): Accumulated benefit obligation $ (9,479) $ (12,400) Projected benefit obligation $ (9,479) $ (12,400) Fair value of plan assets 9,642 12,226 Funded status $ 163 $ (174) Net actuarial loss (3,272) (3,253) Accumulated other comprehensive loss (3,272) (3,253) Prepaid pension cost 3,435 3,079 Net amount recognized as of December 31 $ 163 $ (174) Changes in projected benefit obligation: Benefit obligation as of beginning of period $ 12,400 $ 13,252 Interest cost 300 271 Actuarial liability loss (2,473) (284) Benefits paid (748) (839) Benefit obligation as of end of period $ 9,479 $ 12,400 Change in plan assets: Fair value of plan assets as of beginning of period $ 12,226 $ 11,393 Actual return on plan assets (net of expenses) (1,836) 1,672 Employer contributions — — Benefits paid (748) (839) Fair value of plan assets as of end of period $ 9,642 $ 12,226 Net periodic pension cost: Service cost - benefits earned during the period $ — $ — Interest cost on projected benefit obligation 300 271 Expected return on plan assets (763) (709) Recognized actuarial loss 107 173 Net periodic pension cost $ (356) $ (265) Discount rate 4.93 % 2.52 % Expected return on plan assets 6.50 % 6.50 % Rate of compensation increase N/A N/A
Estimated Future Benefit Payments	Estimated future benefit payments by fiscal year (in thousands): 2023 $ 845 2024 $ 850 2025 $ 835 2026 $ 825 2027 $ 801 2028-2032 $ 3,606
Weighted-Average Asset Allocation for the Defined Benefit Cash Balance Plan	The following table shows the weighted-average asset allocation for the defined benefit cash balance plan held as of December 31, 2022 and 2021. December 31 2022 2021 Asset Category: Debt securities 27 % 24 % Equity securities 70 % 72 % Other 3 % 4 % Total 100 % 100 %
Schedule of Fair Value, Assets Measured on Recurring Basis	The following table presents, for each of the fair value hierarchy levels, our plan assets that are measured at fair value on a recurring basis at December 31, 2022 and December 31, 2021 (in thousands). As of December 31, 2022 Quoted Prices in Active Other Observable Markets for Identical Inputs Unobservable Inputs Assets (Level 1) (Level 2) (Level 3) Total Mutual Funds $ 2,598 $ — $ — $ 2,598 Equity securities 6,727 — — 6,727 Total $ 9,325 $ — $ — $ 9,325 As of December 31, 2021 Quoted Prices in Active Markets for Identical Other Observable Unobservable Inputs Assets (Level 1) Inputs (Level 2) (Level 3) Total Mutual Funds $ 2,991 $ — $ — $ 2,991 Equity securities 8,779 — — 8,779 Total $ 11,770 $ — $ — $ 11,770

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2022
Income Taxes [Abstract]
Schedule of Deferred Tax Assets and Liabilities	The composition of deferred tax assets and liabilities and the related tax effects as of December 31, 2022 and 2021, are as follows (in thousands): 2022 2021 Deferred tax liabilities: Deferred policy acquisition costs $ (2) $ (1,431) Net unrealized holding gain on investments — (1,781) Agency relationship — (5) Rent reserve (48) — Fixed assets (651) (927) Other (90) (167) Total deferred tax liabilities (791) (4,311) Deferred tax assets: Unearned premiums 2,335 5,796 Net unrealized holding loss on investments 1,968 — Intangible assets — 192 Pension liability 687 683 Net operating loss carry-forward 20,139 124 Unpaid loss and loss adjustment expense 5,817 5,375 Rent reserve — 3 Bonus accrual 526 312 Deferred social security tax — 178 Investment impairments 74 217 Other 407 337 Total deferred tax assets 31,953 13,217 Net deferred tax assets before valuation allowance 31,162 8,906 Less: valuation allowance 31,162 — Net deferred tax asset $ — $ 8,906
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of the income tax provisions based on the applicable statutory tax rate of 21% to the provisions reflected in the consolidated financial statements for the years ended December 31, 2022 and 2021, respectively, is as follows (in thousands): 2022 2021 Computed expected income tax (benefit) expense at statutory tax rate: From continuing operations $ (26,685) $ (2,617) From discontinued operations 6,273 5,031 Meals and entertainment 33 34 Tax exempt interest (199) (234) Dividends received deduction (161) (190) Goodwill — — State taxes (net of federal benefit) 416 208 Rate differential on NOL — — Valuation allowance 31,162 — Other 72 259 Income tax expense $ 10,911 $ 2,491 Current income tax expense $ 22 $ 2,297 Deferred tax expense 10,889 194 Income tax expense $ 10,911 $ 2,491
Summary of Operating Loss Carryforwards	The net operating losses will expire if unused, as follows (in thousands): Year 2022 $ — 2028 2 2029 25 2031 45 2032 77 2033 73 2034 59 2035 33 2036 50 2037 29 2038 40 2039 70 2040 60 2041 20 2042 79,438 Indefinite 15,877 $ 95,898

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	12 Months Ended
Supplemental Cash Flow Information (Tables)	Dec. 31, 2022
Supplemental Cash Flow Information [Abstract]
Reconciliation of Cash, Cash Equivalents and Restricted Cash in Balance Sheet to Cash Flows	The following table provides a reconciliation of cash, cash equivalents and restricted cash reported in the consolidated balance sheet to the total of the same such amounts shown in the statement of cash flows: As of December 31, 2022 2021 Cash and cash equivalents $ 59,133 $ 352,867 Restricted cash 29,486 3,810 Total cash, cash equivalents and restricted cash shown in the statement of cash flows $ 88,619 $ 356,677
Supplemental cash flow information	The following table provides supplemental cash flow information for the years ended December 31, 2022 and 2021: December 31, 2022 2021 Interest paid $ 3,208 $ 3,181 Income taxes recovered $ 15,527 $ 4,177 Supplemental schedule of non-cash investing activities: Receivable for securities related to investment disposals $ 945 $ 1,326 Payable for securities related to investment purchases $ - $ 3,280

Changes in Accumulated Other _2

Changes in Accumulated Other Comprehensive Income Balances (Tables)	12 Months Ended
	Dec. 31, 2022
Changes in Accumulated Other Comprehensive Income Balances [Abstract]
Schedule of Changes in Accumulated Other Comprehensive Income	The changes in accumulated other comprehensive income balances as of December 31, 2022 and 2021 were as follows (in thousands): Pension Accumulated Other Asset Unrealized Comprehensive (Liability) Gains (Loss) Income (Loss) Balance at January 1, 2021 $ (3,762) $ 4,145 $ 383 Other comprehensive income: Change in net actuarial loss decrease 1,419 — 1,419 Tax effect on change in net actuarial loss decrease (298) — (298) Unrealized holding gains arising during the period — 2,832 2,832 Tax effect on unrealized gains arising during the period — (595) (595) Reclassification adjustment for gains included in net realized gains — (6,046) (6,046) Tax effect on reclassification adjustment for gains included in income tax expense — 1,270 1,270 Other comprehensive loss, net of tax 1,121 (2,539) (1,418) Balance at December 31, 2021 $ (2,641) $ 1,606 $ (1,035) Other comprehensive loss: Change in net actuarial loss increase (19) — (19) Tax effect on change in net actuarial loss increase 4 — 4 Unrealized holding gains arising during the period — (6,276) (6,276) Tax effect on unrealized gains arising during the period — 1,318 1,318 Reclassification adjustment for gains included in net realized gains — (3,144) (3,144) Tax effect on reclassification adjustment for gains included in income tax expense — 660 660 Other comprehensive loss, net of tax (15) (7,442) (7,457) Balance at December 31, 2022 $ (2,656) $ (5,836) $ (8,492)

Leases (Tables)

Leases (Tables)	12 Months Ended
Leases (Tables)	Dec. 31, 2022
Leases [Abstract]
Summary of components of lease expense and other lease information	Twelve Months Ended December 31, 2022 2021 Operating lease cost $ 2,593 $ 2,147 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 2,171 $ 2,171 Right-of-use assets obtained in exchange for new operating lease liabilities $ — $ 436
Summary of balance sheet components	The components of lease expense and other lease information as of and during the twelve month periods ended December 31, 2022 and 2021 are as follows (in thousands): December 31, 2022 2021 Operating lease right-of-use assets $ 12,481 $ 13,211 Operating lease liabilities $ 14,759 $ 15,062 Weighted-average remaining lease term - operating leases 10.5 11.4 Weighted-average discount rate - operating leases 6.23% 6.22%
Summary of future minimum lease payments under non-cancellable leases	Future minimum lease payments under non-cancellable leases as of December 31, 2022 and December 31, 2021 are as follows (in thousands): December 31, December 31, 2022 2021 2022 $ — $ 2,171 2023 2,224 2,023 2024 2,421 2,216 2025 2,537 2,450 2026 2,497 2,497 Thereafter 15,768 15,767 Total future minimum lease payments $ 25,447 $ 27,124 Less imputed interest $ (10,688) $ (12,062) Total operating lease liability $ 14,759 $ 15,062

Accounting Policies (Narrative)

Accounting Policies (Narrative) (Details) $ / shares in Units, $ in Thousands				12 Months Ended
	Jan. 01, 2023 $ / shares shares	Aug. 23, 2007 USD ($)	Jun. 21, 2005 USD ($)	Dec. 31, 2022 USD ($) segment $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares
Number of Reportable Segments \| segment				3
Amortized				$ 41,200	$ 55,900
Ceding commission acquisition costs expensed				8,800
Deferred Policy Ceded Commission, Acquisition Cost					22,600
Amortized, Ceded				(9,100)	(25,600)
Net				(500)	8,400
Deferred				(41,400)	(44,500)
Goodwill				0	0
Indefinite-lived intangibles				0	0
Impairment or disposal of long-lived assets				0
Property and equipment, gross				$ 36,600	38,200
Property and equipment, depreciation method				straight-line method
Depreciation				$ 2,000	2,300
Property and equipment, accumulated depreciation				30,000	30,000
Policy fees				2,200	3,000
Deferred tax, valuation allowance				$ 31,162	$ 0
Reverse stock split ratio	0.1
Common stock, par value (in dollars per share) \| $ / shares	$ 1			$ 1	$ 1
Common stock, authorized shares \| shares	3,333,333			3,333,333	3,333,333
Fractional shares issued (in shares) \| shares	0
Hallmark Statutory Trust I [Member]
Proceeds from issuance of trust preferred securities			$ 30,000
Hallmark Statutory Trust I I [Member]
Proceeds from issuance of trust preferred securities		$ 25,000
Minimum [Member]
Property and equipment, estimated useful lives				3 years	3 years
Maximum [Member]
Property and equipment, estimated useful lives				10 years	10 years
Accounting Standards Update 2016-02 [Member] \| Leaseholds and Leasehold Improvements [Member]
Property and equipment, gross				$ 3,500	$ 3,800
Senior unsecured notes due 2029 [Member]
Long-term debt, gross				49,400	49,300
Notes Payable, Fair Value Disclosure				44,400	52,200
Subordinated Debt [Member]
Trust preferred securities, fair value				36,400	29,400
Trust preferred securities, carrying value				$ 56,000	$ 55,900
Subordinated Debt [Member] \| Hallmark Statutory Trust I [Member]
Payments to acquire trust preferred investments			$ 30,900
Subordinated Debt [Member] \| Hallmark Statutory Trust I I [Member]
Payments to acquire trust preferred investments		$ 25,800

Accounting Policies - Discontin

Accounting Policies - Discontinued Operations and Held for Sale Classification (Details) $ in Thousands	Oct. 07, 2022 USD ($) employee item	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Discontinued Operations and Held for Sale Classification
Reserves for unpaid losses and loss adjustment expenses		$ 880,869	$ 816,681
Discontinued Operations, Held-for-sale or disposed of by sale \| E&S [Member]
Discontinued Operations and Held for Sale Classification
Cash consideration	$ 40,000
Acquisition costs	19,900
Reserves for unpaid losses and loss adjustment expenses	$ 200,100
Number of business units \| item	9
Number of employees \| employee	200

Accounting Policies - Income (l

Accounting Policies - Income (loss) from discontinued operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Discontinued Operations and Held for Sale Classification
Gross premiums written	$ 217,377	$ 233,478
Ceded premiums written	(66,818)	(66,820)
Net premiums written	150,559	166,658
Change in unearned premiums	(2,635)	35,495
Net premiums earned	147,924	202,153
Commission and fees	3	5
Other income	53	63
Total revenues	159,918	226,502
Losses and loss adjustment expenses	209,170	153,162
Operating expenses	71,892	80,783
Amortization of intangible assets	25	27
Total expenses	286,989	238,965
Income from discontinued operations before tax	29,872	23,958
Income tax expense from discontinued operations	3,055	5,179
Net income from discontinued operations	26,817	18,779
Discontinued Operations, Held-for-sale or disposed of by sale \| E&S [Member]
Discontinued Operations and Held for Sale Classification
Gross premiums written	436,166	420,276
Ceded premiums written	(391,751)	(247,010)
Net premiums written	44,415	173,266
Change in unearned premiums	85,025	3,871
Net premiums earned	129,440	177,137
Commission and fees	810	1,064
Gain on sale of the excess surplus lines operations	33,523
Other income	8,170
Total revenues	171,943	178,201
Losses and loss adjustment expenses	114,329	122,082
Operating expenses	27,385	31,684
Amortization of intangible assets	357	477
Total expenses	142,071	154,243
Income from discontinued operations before tax	29,872	23,958
Income tax expense from discontinued operations	3,055	5,179
Net income from discontinued operations	$ 26,817	$ 18,779

Investments (Narrative) (Detail

Investments (Narrative) (Details) $ in Millions	12 Months Ended
Investments (Narrative) (Details) $ in Millions	Dec. 31, 2022 USD ($) item security	Dec. 31, 2021 USD ($) security	Dec. 31, 2020 USD ($)
Schedule of Available-for-sale Securities [Line Items]
Number of investment in unaffiliated issuers \| item	2
Gross gains on investments	$ 4.6		$ 6.7
Realized gains on sale of investments	3.7	$ 5.9
Gross losses on investments	1.5	0.7
Realized losses on sale of investments	1.4	0.5
Proceeds from sale of investment securities	37.2	23.1
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Number of Positions [Abstract]
Other-than-temporary impairment	$ 0	0
Number of securities sold \| security	1
Debt Securities, Available-for-sale, Realized Gain (Loss), Excluding Other-than-temporary Impairment	$ 0
Securities available-for-sale pledged, carrying value	$ 40.9	$ 30
Investment in AT&T Inc [Member]
Schedule of Available-for-sale Securities [Line Items]
Investment held in unaffiliated issuers (as percentage)	11%
Investment in common stock (as percentage)	29.90%
Investment in debt securities (as percentage)	70.10%
Investment in Pilot Travel Centers LLC [Member]
Schedule of Available-for-sale Securities [Line Items]
Investment held in unaffiliated issuers (as percentage)	15.80%
Number of investment grade debt securities \| item	3
Equity Securities [Member]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Number of Positions [Abstract]
Number of debt securities with unrealized loss \| security	17	14
Number of debt securities with unrealized loss, less than 12 months \| security	8	10
Number of debt securities with unrealized loss, greater than 12 months \| security	9	4
Debt Securities [Member]
Debt Securities, Available-for-sale, Continuous Unrealized Loss Position, Number of Positions [Abstract]
Number of debt securities with unrealized loss \| security	228	100
Number of debt securities with unrealized loss, less than 12 months \| security	181	74
Number of debt securities with unrealized loss, greater than 12 months \| security	47	26

Investments (Amortized Cost & C

Investments (Amortized Cost & Carrying Value and Estimated Fair Value of Investments in Debt and Equity Securities by Category) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized Cost/ Carrying Value	$ 434,119	$ 288,175
Gross Unrealized Gain	697	2,656
Gross Unrealized Loss	(8,219)	(758)
Fair Value	426,597	290,073
Equity Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Equity securities, Amortized Cost/ Carrying Value	30,058	42,120
Equity Securities, Gross Unrealized Gains	3,981	9,355
Equity Securities, Gross Unrealized Losses	(5,840)	(2,780)
Total equity securities	28,199	48,695
Investments, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Investments, Amortized Cost/ Carrying Value	464,177	330,295
Investments, Gross Unrealized Gains	4,678	12,011
Investments, Gross Unrealized Losses	(14,059)	(3,538)
Investments, Fair value	454,796	338,768
U.S. Treasury securities and obligations of U.S. Government [Member]
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized Cost/ Carrying Value	80,616	63,098
Gross Unrealized Gain	9	56
Gross Unrealized Loss	(647)	(170)
Fair Value	79,978	62,984
Corporate bonds [Member]
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized Cost/ Carrying Value	240,185	103,515
Gross Unrealized Gain	625	2,115
Gross Unrealized Loss	(5,766)	(49)
Fair Value	235,044	105,581
Corporate bank loans [Member]
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized Cost/ Carrying Value	76,418	81,570
Gross Unrealized Gain	6	84
Gross Unrealized Loss	(1,241)	(465)
Fair Value	75,183	81,189
Municipal bonds [Member]
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized Cost/ Carrying Value	35,390	38,162
Gross Unrealized Gain	51	372
Gross Unrealized Loss	(423)	(70)
Fair Value	35,018	38,464
Mortgage-backed [Member]
Debt Securities, Available-for-sale, Fair Value to Amortized Cost [Abstract]
Amortized Cost/ Carrying Value	1,510	1,830
Gross Unrealized Gain	6	29
Gross Unrealized Loss	(142)	(4)
Fair Value	$ 1,374	$ 1,855

Investments (Major Categories o

Investments (Major Categories of net Investment Income) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Schedule of Investments [Line Items]
Investment income	$ 14,187	$ 10,586
Investment expenses	(733)	(871)
Investment income, net of expenses	13,454	9,715
U.S. Treasury securities and obligations of U.S. Government [Member]
Schedule of Investments [Line Items]
Investment income	285	578
Corporate bonds [Member]
Schedule of Investments [Line Items]
Investment income	6,607	4,371
Corporate bank loans [Member]
Schedule of Investments [Line Items]
Investment income	3,128	1,427
Municipal bonds [Member]
Schedule of Investments [Line Items]
Investment income	1,491	1,713
Mortgage-backed [Member]
Schedule of Investments [Line Items]
Investment income	47	80
Equity Securities [Member]
Schedule of Investments [Line Items]
Investment income	2,050	2,404
Cash and Cash Equivalents [Member]
Schedule of Investments [Line Items]
Investment income	$ 579	$ 13

Investments (Major Categories_2

Investments (Major Categories of Net Investment Gains (Losses) on Investments) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Gain (Loss) on Securities [Line Items]
Gain on equity securities	$ 2,931	$ 5,453
Gain on investments	3,144	6,046
Unrealized (losses) gains on equity securities	(8,434)	4,176
Investment gains, net	(5,290)	10,222
Other Investments [Member]
Gain (Loss) on Securities [Line Items]
Gain on equity securities	0	0
U.S. Treasury securities and obligations of U.S. Government [Member]
Gain (Loss) on Securities [Line Items]
Gain (loss) on debt securities	(24)	0
Corporate bonds [Member]
Gain (Loss) on Securities [Line Items]
Gain (loss) on debt securities	183	494
Corporate bank loans [Member]
Gain (Loss) on Securities [Line Items]
Gain (loss) on debt securities	68	124
Municipal bonds [Member]
Gain (Loss) on Securities [Line Items]
Gain (loss) on debt securities	(14)	(25)
Mortgage-backed [Member]
Gain (Loss) on Securities [Line Items]
Gain (loss) on debt securities	$ 0	$ 0

Investments (Summary of Gross U

Investments (Summary of Gross Unrealized Gain (Loss) on Investments) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Securities, Unrealized Loss Position, Fair Value
Debt securities, Fair Value 12 months or less	$ 299,245	$ 88,850
Debt securities, Fair Value Longer than 12 months	76,110	20,056
Debt securities, Total Fair Value	375,355	108,906
Debt securities, Unrealized Losses
Debt securities, Unrealized Losses 12 months or less	(7,028)	(405)
Debt securities, Unrealized Losses Longer than 12 months	(1,191)	(353)
Debt securities, Total Unrealized Losses	8,219	758
Equity Securities, Unrealized Loss Position, Fair Value
Equity securities, Fair Value 12 months or less	8,118	6,221
Equity securities, Fair Value Longer than 12 months	3,211	5,055
Equity securities, Total Fair Value	11,329	11,276
Equity Securities, Unrealized Loss
Equity securities, Unrealized Losses 12 months or less	(3,835)	(710)
Equity securities, Unrealized Losses Longer than 12 months	(2,005)	(2,070)
Equity securities, Total Unrealized Losses	(5,840)	(2,780)
Investments, Unrealized Loss Position, Fair Value
Investments, Fair Value 12 months or less	307,363	95,071
Investments, Fair Value Longer than 12 months	79,321	25,111
Investments, Total Fair Value	386,684	120,182
Investments, Unrealized Losses
Investments, Unrealized Losses 12 months or less	(10,863)	(1,115)
Investments, Unrealized Losses Longer than 12 months	(3,196)	(2,423)
Investments, Total Unrealized Losses	(14,059)	(3,538)
U.S. Treasury securities and obligations of U.S. Government [Member]
Debt Securities, Unrealized Loss Position, Fair Value
Debt securities, Fair Value 12 months or less	17,543	43,273
Debt securities, Fair Value Longer than 12 months	37,622	0
Debt securities, Total Fair Value	55,165	43,273
Debt securities, Unrealized Losses
Debt securities, Unrealized Losses 12 months or less	(67)	(170)
Debt securities, Unrealized Losses Longer than 12 months	(580)	0
Debt securities, Total Unrealized Losses	647	170
Corporate bonds [Member]
Debt Securities, Unrealized Loss Position, Fair Value
Debt securities, Fair Value 12 months or less	232,722	0
Debt securities, Fair Value Longer than 12 months	99	2,245
Debt securities, Total Fair Value	232,821	2,245
Debt securities, Unrealized Losses
Debt securities, Unrealized Losses 12 months or less	(5,764)	0
Debt securities, Unrealized Losses Longer than 12 months	(2)	(49)
Debt securities, Total Unrealized Losses	5,766	49
Corporate bank loans [Member]
Debt Securities, Unrealized Loss Position, Fair Value
Debt securities, Fair Value 12 months or less	37,339	42,256
Debt securities, Fair Value Longer than 12 months	36,107	16,763
Debt securities, Total Fair Value	73,446	59,019
Debt securities, Unrealized Losses
Debt securities, Unrealized Losses 12 months or less	(678)	(177)
Debt securities, Unrealized Losses Longer than 12 months	(563)	(288)
Debt securities, Total Unrealized Losses	1,241	465
Municipal bonds [Member]
Debt Securities, Unrealized Loss Position, Fair Value
Debt securities, Fair Value 12 months or less	10,293	3,321
Debt securities, Fair Value Longer than 12 months	2,275	1,038
Debt securities, Total Fair Value	12,568	4,359
Debt securities, Unrealized Losses
Debt securities, Unrealized Losses 12 months or less	(383)	(58)
Debt securities, Unrealized Losses Longer than 12 months	(40)	(12)
Debt securities, Total Unrealized Losses	423	70
Mortgage-backed [Member]
Debt Securities, Unrealized Loss Position, Fair Value
Debt securities, Fair Value 12 months or less	1,348	0
Debt securities, Fair Value Longer than 12 months	7	10
Debt securities, Total Fair Value	1,355	10
Debt securities, Unrealized Losses
Debt securities, Unrealized Losses 12 months or less	(136)	0
Debt securities, Unrealized Losses Longer than 12 months	(6)	(4)
Debt securities, Total Unrealized Losses	$ 142	$ 4

Investments (Schedule of Amorti

Investments (Schedule of Amortized Cost and Estimated Fair Value of Debt Securities by Contractual Maturities) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost, Due in one year or less	$ 162,456
Amortized Cost, Due after one year through five years	210,415
Amortized Cost, Due after five years through ten years	53,198
Amortized Cost, Amortized Cost Due after ten years	6,540
Amortized Cost	434,119	$ 288,175
Fair Value, Due in one year or less	160,486
Fair Value, Due after one year through five years	206,127
Fair Value, Due after five years through ten years	52,370
Fair Value, Due after ten years	6,240
Fair Value	426,597	290,073
Mortgage-backed [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1,510	1,830
Fair Value	$ 1,374	$ 1,855

Fair Value (Narrative) (Details

Fair Value (Narrative) (Details) - security	12 Months Ended
Fair Value (Narrative) (Details) - security	Dec. 31, 2022	Dec. 31, 2021
Fair Value [Abstract]
Available-For-Sale Securities, Number Of Debt Securities With Unobservable Inputs	0	1

Fair Value (Fair Value of Asset

Fair Value (Fair Value of Assets Measured on a Recurring Basis) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 426,597	$ 290,073
Total equity securities	28,199	48,695
Total investments	454,796	338,768
U.S. Treasury securities and obligations of U.S. Government [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	79,978	62,984
Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	235,044	105,581
Corporate bank loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	75,183	81,189
Municipal bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	35,018	38,464
Mortgage-backed [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	1,374	1,855
Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	426,597	290,073
Total investments	454,796	338,768
Fair Value, Recurring [Member] \| Equity Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total equity securities	28,199	48,695
Fair Value, Recurring [Member] \| U.S. Treasury securities and obligations of U.S. Government [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	79,978	62,984
Fair Value, Recurring [Member] \| Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	235,044	105,581
Fair Value, Recurring [Member] \| Corporate bank loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	75,183	81,189
Fair Value, Recurring [Member] \| Municipal bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	35,018	38,464
Fair Value, Recurring [Member] \| Mortgage-backed [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	1,374	1,855
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Total investments	28,199	48,695
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member] \| Equity Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total equity securities	28,199	48,695
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member] \| U.S. Treasury securities and obligations of U.S. Government [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member] \| Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member] \| Corporate bank loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member] \| Municipal bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Fair Value, Inputs, Level 1 [Member] \| Fair Value, Recurring [Member] \| Mortgage-backed [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	426,597	289,726
Total investments	426,597	289,726
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Equity Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total equity securities	0	0
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| U.S. Treasury securities and obligations of U.S. Government [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	79,978	62,984
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	235,044	105,234
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Corporate bank loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	75,183	81,189
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Municipal bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	35,018	38,464
Fair Value, Inputs, Level 2 [Member] \| Fair Value, Recurring [Member] \| Mortgage-backed [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	1,374	1,855
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	347
Total investments	0	347
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member] \| Equity Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total equity securities	0	0
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member] \| U.S. Treasury securities and obligations of U.S. Government [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member] \| Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	347
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member] \| Corporate bank loans [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member] \| Municipal bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	0	0
Fair Value, Inputs, Level 3 [Member] \| Fair Value, Recurring [Member] \| Mortgage-backed [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value	$ 0	$ 0

Fair Value (Fair Value, Assets

Fair Value (Fair Value, Assets Measured on Recurring Basis Using Significant Unobservable Inputs (Level 3)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	$ 347	$ 348
Sales	347	0
Settlements	0	0
Purchases	0	0
Issuances	0	0
Total realized/unrealized gains (losses) included in net income (loss)	0	0
Net gain included in other comprehensive income (loss)	0	(1)
Transfers into Level 3	0	0
Transfers out of Level 3	0	0
Ending balance	$ 0	$ 347

Acquisitions, Goodwill and Inta

Acquisitions, Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 35,416	$ 43,084
Definite-lived intangible assets	35,416	42,265
Amortization of intangible assets	25	27
Continuing Operations
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	25
Discontinued Operations
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	357
Discontinued Operations, Held-for-sale or disposed of by sale \| E&S [Member]
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	7,700
Definite-lived intangible assets	7,300
Amortization of intangible assets	$ 357	$ 477

Acquisitions, Goodwill and In_2

Acquisitions, Goodwill and Intangible Assets (Schedule of Acquired Intangible Assets by Major Category) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Acquired Finite-Lived Intangible Assets [Line Items]
Total gross carrying amount	$ 35,416	$ 43,084
Total accumulated amortization	(35,416)	(42,265)
Total net carrying amount	0	819
Customer Relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Total gross carrying amount	25,792	32,177
Total accumulated amortization	(25,792)	(31,443)
Trade Names [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Total gross carrying amount	2,682	3,440
Total accumulated amortization	(2,682)	(3,355)
Management Agreement [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Total gross carrying amount	3,232	3,232
Total accumulated amortization	(3,232)	(3,232)
Non-compete & Employment Agreements [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Total gross carrying amount	3,710	4,235
Total accumulated amortization	$ (3,710)	$ (4,235)

Other Assets (Schedule of Other

Other Assets (Schedule of Other Assets) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Other Assets [Abstract]
Profit sharing commission receivable	$ 467	$ 467
Accrued investment income	2,758	1,790
Investment in unconsolidated trust subsidiaries	1,702	1,702
Fixed assets	6,631	8,299
Right of use asset	12,481	13,211
Other assets	350	284
Other Assets, Total	$ 24,389	$ 25,753

Reserves for Losses and Loss _3

Reserves for Losses and Loss Adjustment Expenses (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Reserves for Losses and Loss Adjustment Expenses [Abstract]
Prior years	$ 112.3	$ 6

Reserves for Losses and Loss _4

Reserves for Losses and Loss Adjustment Expenses (Activity in the Reserves for Unpaid Losses and Loss Adjustment Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Line Items]
Beginning balance	$ 816,681	$ 789,768
Reinsurance Recoverables For Reserved Claims	420,693	387,915	$ 357,200
Net balance ending	428,766	432,568
Incurred related to:
Current year	117,644	151,603
Prior years	112,300	6,000
Total incurred	323,499	275,244
Paid related to:
Total paid	292,089	279,046
Net ending balance	460,176	428,766	432,568
Reinsurance Recoverables For Reserved Claims	420,693	387,915	357,200
Ending balance	880,869	816,681	$ 789,768
Continuing Operations
Incurred related to:
Current year	117,644	151,603
Prior years	91,526	1,559
Total incurred	209,170	153,162
Paid related to:
Current year	63,119	77,916
Prior years	121,599	109,211
Total paid	184,718	187,127
Discontinued Operations
Incurred related to:
Current year	93,562	117,600
Prior years	20,767	4,482
Total incurred	114,329	122,082
Paid related to:
Current year	21,521	14,394
Prior years	85,850	77,525
Total paid	$ 107,371	$ 91,919

Reserves for Losses and Loss _5

Reserves for Losses and Loss Adjustment Expenses (Causes for Prior Accident Year Reserve Development by Segment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Line Items]
Total unfavorable net prior year development	$ 112,300	$ 6,000
Continuing Operations
Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Line Items]
Total unfavorable net prior year development	91,526	1,559
Standard Commercial Segment [Member] \| Continuing Operations
Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Line Items]
Total unfavorable net prior year development	(268)	(1,459)
Personal Segment [Member] \| Continuing Operations
Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Line Items]
Total unfavorable net prior year development	6,559	4,891
Runoff Segment [Member] \| Continuing Operations
Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Line Items]
Total unfavorable net prior year development	85,235	(1,873)
Corporate [Member] \| Continuing Operations
Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Line Items]
Total unfavorable net prior year development	$ 0	$ 0

Reserves for Losses and Loss _6

Reserves for Losses and Loss Adjustment Expenses (Incurred and Paid Claims Development - Commercial Accounts) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) claim	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development	$ 112,300	$ 6,000
Incurred claims and claim adjustment expenses related to current year	117,644	151,603
Total incurred	323,499	275,244
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Total paid	292,089	279,046
Liabilities for unpaid claims and claim adjustment expenses, net of reinsurance	460,176	428,766	$ 432,568
Commercial Accounts business unit [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total incurred	423,246
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Total paid	357,984
All outstanding liabilities before 2012, net of reinsurance	1,446
Liabilities for unpaid claims and claim adjustment expenses, net of reinsurance	66,708
Commercial Accounts business unit [Member] \| Loss Adjustment Expenses Recognized In 2013 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		40,562	40,141	$ 40,211	$ 40,350	$ 41,451	$ 42,632	$ 44,625	$ 48,085	$ 47,194
Incurred claims and claim adjustment expenses related to current year	40,795
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 307
Cumulative number of reported claims \| claim	2,812
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 40,278	40,210	39,560	39,329	37,808	35,943	34,597	32,378	30,096	$ 22,264
Commercial Accounts business unit [Member] \| Loss Adjustment Expenses Recognized In 2014 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		42,645	42,503	42,463	42,822	43,917	46,990	47,385	46,413
Incurred claims and claim adjustment expenses related to current year	42,870
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 474
Cumulative number of reported claims \| claim	2,744
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 42,030	41,863	41,658	41,162	37,947	36,225	33,927	29,586	$ 19,386
Commercial Accounts business unit [Member] \| Loss Adjustment Expenses Recognized in 2015 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		38,677	39,206	39,287	43,806	43,806	46,470	46,280
Incurred claims and claim adjustment expenses related to current year	39,417
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 962
Cumulative number of reported claims \| claim	2,582
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 38,303	37,886	37,135	35,611	36,775	33,544	31,150	$ 21,322
Commercial Accounts business unit [Member] \| Loss Adjustment Expenses Recognized in 2016 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		43,883	45,267	43,111	41,429	42,580	40,966
Incurred claims and claim adjustment expenses related to current year	44,566
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 1,224
Cumulative number of reported claims \| claim	2,550
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 43,101	42,819	40,828	39,417	30,974	28,501	$ 16,557
Commercial Accounts business unit [Member] \| Loss Adjustment Expenses Recognized in 2017 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		45,815	44,732	43,579	43,449	43,327
Incurred claims and claim adjustment expenses related to current year	46,617
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 2,147
Cumulative number of reported claims \| claim	2,751
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 44,381	42,707	41,631	36,650	29,456	$ 19,776
Commercial Accounts business unit [Member] \| Loss Adjustment Expenses Recognized In 2018 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		47,007	44,590	41,290	40,943
Incurred claims and claim adjustment expenses related to current year	46,256
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 3,143
Cumulative number of reported claims \| claim	2,619
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 42,794	40,163	33,546	29,381	$ 16,664
Commercial Accounts business unit [Member] \| Loss Adjustment Expenses Recognized In 2019 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		36,044	34,616	37,984
Incurred claims and claim adjustment expenses related to current year	39,298
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 2,517
Cumulative number of reported claims \| claim	2,778
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 33,914	30,407	26,233	$ 17,490
Commercial Accounts business unit [Member] \| Loss Adjustment Expenses Recognized In 2020 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		35,879	40,356
Incurred claims and claim adjustment expenses related to current year	34,197
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 2,943
Cumulative number of reported claims \| claim	2,836
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 26,881	23,914	$ 13,942
Commercial Accounts business unit [Member] \| Loss Adjustment Expenses Recognized In 2021 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		46,529
Incurred claims and claim adjustment expenses related to current year	43,347
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 9,266
Cumulative number of reported claims \| claim	2,862
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 29,230	$ 18,695
Commercial Accounts business unit [Member] \| Loss Adjustment Expenses Recognized In 2022 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Incurred claims and claim adjustment expenses related to current year	45,883
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 18,674
Cumulative number of reported claims \| claim	2,149
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to current year	$ 17,072

Reserves for Losses and Loss _7

Reserves for Losses and Loss Adjustment Expenses (Incurred and Paid Claims Development - Aviation) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) claim	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development	$ 112,300	$ 6,000
Incurred claims and claim adjustment expenses related to current year	117,644	151,603
Total incurred	323,499	275,244
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Total paid	292,089	279,046
Liabilities for unpaid claims and claim adjustment expenses, net of reinsurance	460,176	428,766	$ 432,568
General Aviation and Satellite Component [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total incurred	36,970
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Total paid	33,054
Liabilities for unpaid claims and claim adjustment expenses, net of reinsurance	3,916
General Aviation and Satellite Component [Member] \| Loss Adjustment Expenses Recognized In 2013 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		10,293	10,507	$ 10,252	$ 10,649	$ 10,057	$ 9,563	$ 10,295	$ 11,304	$ 10,236
Incurred claims and claim adjustment expenses related to current year	$ 10,278
Cumulative number of reported claims \| claim	231
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 10,278	10,278	10,281	10,242	10,456	9,944	9,356	9,584	9,493	$ 6,537
General Aviation and Satellite Component [Member] \| Loss Adjustment Expenses Recognized In 2014 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		3,567	3,567	3,567	3,566	3,558	3,627	3,654	3,179
Incurred claims and claim adjustment expenses related to current year	$ 3,568
Cumulative number of reported claims \| claim	201
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 3,568	3,567	3,567	3,567	3,565	3,327	3,259	3,105	$ 2,779
General Aviation and Satellite Component [Member] \| Loss Adjustment Expenses Recognized in 2015 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		1,639	1,635	1,630	1,631	1,643	1,709	1,870
Incurred claims and claim adjustment expenses related to current year	$ 1,638
Cumulative number of reported claims \| claim	200
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 1,636	1,636	1,634	1,630	1,601	1,520	1,405	$ 958
General Aviation and Satellite Component [Member] \| Loss Adjustment Expenses Recognized in 2016 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		2,216	2,183	2,219	2,119	2,241	2,330
Incurred claims and claim adjustment expenses related to current year	$ 2,215
Cumulative number of reported claims \| claim	292
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 2,215	2,216	2,216	2,082	1,918	1,907	$ 1,469
General Aviation and Satellite Component [Member] \| Loss Adjustment Expenses Recognized in 2017 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		2,183	2,117	2,079	2,082	2,325
Incurred claims and claim adjustment expenses related to current year	$ 2,182
Cumulative number of reported claims \| claim	320
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 2,180	2,182	2,054	2,021	1,837	$ 1,260
General Aviation and Satellite Component [Member] \| Loss Adjustment Expenses Recognized In 2018 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		2,577	2,296	1,990	2,382
Incurred claims and claim adjustment expenses related to current year	2,611
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 14
Cumulative number of reported claims \| claim	338
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 2,548	2,412	2,368	2,237	$ 1,716
General Aviation and Satellite Component [Member] \| Loss Adjustment Expenses Recognized In 2019 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		4,592	2,206	5,246
Incurred claims and claim adjustment expenses related to current year	4,806
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 29
Cumulative number of reported claims \| claim	312
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 4,416	4,151	3,787	$ 2,774
General Aviation and Satellite Component [Member] \| Loss Adjustment Expenses Recognized In 2020 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		3,318	1,104
Incurred claims and claim adjustment expenses related to current year	3,365
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 108
Cumulative number of reported claims \| claim	294
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 2,943	2,813	$ 2,120
General Aviation and Satellite Component [Member] \| Loss Adjustment Expenses Recognized In 2021 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		3,562
Incurred claims and claim adjustment expenses related to current year	2,690
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 302
Cumulative number of reported claims \| claim	211
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 1,968	$ 1,414
General Aviation and Satellite Component [Member] \| Loss Adjustment Expenses Recognized In 2022 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Incurred claims and claim adjustment expenses related to current year	3,617
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 1,728
Cumulative number of reported claims \| claim	155
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to current year	$ 1,302

Reserves for Losses and Loss _8

Reserves for Losses and Loss Adjustment Expenses (Incurred and Paid Claims Development - Personal Segment) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) claim	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development	$ 112,300	$ 6,000
Incurred claims and claim adjustment expenses related to current year	117,644	151,603
Total incurred	323,499	275,244
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Total paid	292,089	279,046
Liabilities for unpaid claims and claim adjustment expenses, net of reinsurance	460,176	428,766	$ 432,568
Personal Segment [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total incurred	381,005
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Total paid	359,157
Liabilities for unpaid claims and claim adjustment expenses, net of reinsurance	21,848
Personal Segment [Member] \| Loss Adjustment Expenses Recognized In 2013 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		60,299	60,286	$ 60,310	$ 60,328	$ 60,379	$ 60,211	$ 60,100	$ 59,132	$ 55,706
Incurred claims and claim adjustment expenses related to current year	$ 60,305
Cumulative number of reported claims	23,472
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years		60,291	60,279	60,279	60,297	60,277	59,775	58,047	54,514	$ 45,901
Paid claims and allocated claim adjustment expenses related to current year	$ 60,302
Personal Segment [Member] \| Loss Adjustment Expenses Recognized In 2014 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		6,580	6,578	6,518	6,504	6,699	6,243	5,340	5,452
Incurred claims and claim adjustment expenses related to current year	$ 6,582
Cumulative number of reported claims \| claim	19,293
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years		6,585	6,583	6,580	6,566	6,428	5,631	4,418	$ 2,515
Paid claims and allocated claim adjustment expenses related to current year	$ 6,585
Personal Segment [Member] \| Loss Adjustment Expenses Recognized in 2015 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		25,194	25,185	25,102	25,136	25,307	25,682	23,104
Incurred claims and claim adjustment expenses related to current year	$ 25,210
Cumulative number of reported claims \| claim	23,376
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years		25,191	25,169	25,098	25,243	24,262	22,281	$ 11,570
Paid claims and allocated claim adjustment expenses related to current year	$ 25,211
Personal Segment [Member] \| Loss Adjustment Expenses Recognized in 2016 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		33,193	33,042	32,803	32,728	32,893	32,260
Incurred claims and claim adjustment expenses related to current year	$ 33,271
Cumulative number of reported claims \| claim	23,759
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years		33,141	32,991	32,777	32,260	30,646	$ 21,669
Paid claims and allocated claim adjustment expenses related to current year	$ 33,231
Personal Segment [Member] \| Loss Adjustment Expenses Recognized in 2017 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		22,768	22,547	21,926	21,968	23,342
Incurred claims and claim adjustment expenses related to current year	$ 22,770
Cumulative number of reported claims \| claim	16,820
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years		22,762	22,488	21,972	21,061	$ 15,776
Paid claims and allocated claim adjustment expenses related to current year	$ 22,776
Personal Segment [Member] \| Loss Adjustment Expenses Recognized In 2018 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		20,139	19,972	18,353	18,334
Incurred claims and claim adjustment expenses related to current year	20,220
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 13
Cumulative number of reported claims \| claim	15,337
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years		19,983	19,628	18,009	$ 11,137
Paid claims and allocated claim adjustment expenses related to current year	$ 20,133
Personal Segment [Member] \| Loss Adjustment Expenses Recognized In 2019 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		64,677	63,722	56,009
Incurred claims and claim adjustment expenses related to current year	65,494
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ (288)
Cumulative number of reported claims \| claim	25,751
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years		64,885	60,870	$ 41,524
Paid claims and allocated claim adjustment expenses related to current year	$ 65,628
Personal Segment [Member] \| Loss Adjustment Expenses Recognized In 2020 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		50,820	47,938
Incurred claims and claim adjustment expenses related to current year	51,750
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 530
Cumulative number of reported claims \| claim	18,535
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years		48,281	$ 32,746
Paid claims and allocated claim adjustment expenses related to current year	$ 50,841
Personal Segment [Member] \| Loss Adjustment Expenses Recognized In 2021 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		45,295
Incurred claims and claim adjustment expenses related to current year	49,851
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 540
Cumulative number of reported claims \| claim	15,795
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years		$ 30,435
Paid claims and allocated claim adjustment expenses related to current year	$ 46,707
Personal Segment [Member] \| Loss Adjustment Expenses Recognized In 2022 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Incurred claims and claim adjustment expenses related to current year	45,552
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 10,299
Cumulative number of reported claims \| claim	14,651
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to current year	$ 27,743

Reserves for Losses and Loss _9

Reserves for Losses and Loss Adjustment Expenses (Incurred and Paid Claims Development - Runoff) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) claim	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development	$ 112,300	$ 6,000
Incurred claims and claim adjustment expenses related to current year	117,644	151,603
Total incurred	323,499	275,244
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Total paid	292,089	279,046
Liabilities for unpaid claims and claim adjustment expenses, net of reinsurance	460,176	428,766	$ 432,568
Runoff Segment [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total incurred	1,849,682
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Total paid	1,497,543
All outstanding liabilities before 2012, net of reinsurance	5,240
Liabilities for unpaid claims and claim adjustment expenses, net of reinsurance	357,379
Runoff Segment [Member] \| Loss Adjustment Expenses Recognized In 2013 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		153,479	153,426	$ 150,927	$ 145,545	$ 144,604	$ 142,174	$ 133,845	$ 131,174	$ 133,308
Incurred claims and claim adjustment expenses related to current year	155,365
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 337
Cumulative number of reported claims \| claim	10,457
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 153,384	152,471	151,959	149,477	143,294	133,999	123,429	98,497	72,326	$ 36,791
Runoff Segment [Member] \| Loss Adjustment Expenses Recognized In 2014 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		167,224	167,409	163,523	160,720	153,753	143,821	137,889	145,566
Incurred claims and claim adjustment expenses related to current year	169,142
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 45
Cumulative number of reported claims \| claim	11,108
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 167,691	167,298	166,772	165,114	154,686	131,463	103,962	76,202	$ 42,031
Runoff Segment [Member] \| Loss Adjustment Expenses Recognized in 2015 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		188,674	187,498	181,088	173,980	164,093	145,913	151,185
Incurred claims and claim adjustment expenses related to current year	191,804
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 1,359
Cumulative number of reported claims \| claim	11,752
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 182,952	180,441	175,438	171,226	161,942	124,963	74,733	$ 40,656
Runoff Segment [Member] \| Loss Adjustment Expenses Recognized in 2016 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		185,696	186,805	184,115	166,798	161,614	154,909
Incurred claims and claim adjustment expenses related to current year	186,239
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 20
Cumulative number of reported claims \| claim	12,066
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 181,150	180,605	179,266	167,310	138,231	86,836	$ 42,653
Runoff Segment [Member] \| Loss Adjustment Expenses Recognized in 2017 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		228,885	199,567	178,850	159,000	179,495
Incurred claims and claim adjustment expenses related to current year	245,127
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 1,031
Cumulative number of reported claims \| claim	12,091
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 203,169	201,100	188,053	160,742	111,296	$ 45,288
Runoff Segment [Member] \| Loss Adjustment Expenses Recognized In 2018 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		212,651	157,776	163,446	170,636
Incurred claims and claim adjustment expenses related to current year	232,979
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 1,209
Cumulative number of reported claims \| claim	11,593
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 214,460	189,161	174,348	132,424	$ 95,327
Runoff Segment [Member] \| Loss Adjustment Expenses Recognized In 2019 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		189,509	178,072	176,760
Incurred claims and claim adjustment expenses related to current year	226,125
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 12,028
Cumulative number of reported claims \| claim	12,204
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 188,010	140,058	115,879	$ 75,698
Runoff Segment [Member] \| Loss Adjustment Expenses Recognized In 2020 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		199,806	207,793
Incurred claims and claim adjustment expenses related to current year	226,275
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 27,008
Cumulative number of reported claims \| claim	16,186
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 144,064	91,963	$ 39,844
Runoff Segment [Member] \| Loss Adjustment Expenses Recognized In 2021 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Total unfavorable net prior year development		130,322
Incurred claims and claim adjustment expenses related to current year	132,133
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 28,476
Cumulative number of reported claims \| claim	13,686
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to prior years	$ 52,082	$ 22,729
Runoff Segment [Member] \| Loss Adjustment Expenses Recognized In 2022 [Member]
Liability For Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract]
Incurred claims and claim adjustment expenses related to current year	84,493
Total of incurred-but-not-reported liabilities plus expected development on reported claims	$ 57,852
Cumulative number of reported claims \| claim	4,728
Liability For Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract]
Paid claims and allocated claim adjustment expenses related to current year	$ 10,582

Reserves for Losses and Loss_10

Reserves for Losses and Loss Adjustment Expenses (Reconciliation of Incurred and Paid Claims to Liability for Unpaid Losses and LAE) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Line Items]
Liabilities for unpaid losses and allocated loss adjustment expense, net of reinsurance	$ 449,851	$ 418,057
Reinsurance recoverable on unpaid claims	420,694	387,915
Unallocated claims adjustment expenses	10,324	10,709
Total gross liability for unpaid claims and claim adjustment expenses	880,869	816,681	$ 789,768
Commercial Accounts business unit [Member]
Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Line Items]
Liabilities for unpaid losses and allocated loss adjustment expense, net of reinsurance	66,708	60,511
Reinsurance recoverable on unpaid claims	35,585	27,464
Unallocated claims adjustment expenses	1,955	2,448
General Aviation and Satellite Component [Member]
Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Line Items]
Liabilities for unpaid losses and allocated loss adjustment expense, net of reinsurance	3,916	3,276
Reinsurance recoverable on unpaid claims	14,346	13,385
Unallocated claims adjustment expenses	27	99
Personal Segment [Member]
Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Line Items]
Liabilities for unpaid losses and allocated loss adjustment expense, net of reinsurance	21,848	17,393
Reinsurance recoverable on unpaid claims	624	1,707
Unallocated claims adjustment expenses	1,885	1,625
Runoff Segment [Member]
Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Line Items]
Liabilities for unpaid losses and allocated loss adjustment expense, net of reinsurance	357,379	336,877
Reinsurance recoverable on unpaid claims	370,139	345,359
Unallocated claims adjustment expenses	$ 6,457	$ 6,537

Reserves for Losses and Loss_11

Reserves for Losses and Loss Adjustment Expenses (Average Annual Percentage Payout of Incurred Claims) (Details)	Dec. 31, 2022
Commercial Accounts business unit [Member]
Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Line Items]
Average annual percentage payout of incurred claims, year one	43.60%
Average annual percentage payout of incurred claims, year two	25.50%
Average annual percentage payout of incurred claims, year three	10.50%
Average annual percentage payout of incurred claims, year four	9.10%
Average annual percentage payout of incurred claims, year five	4.90%
Average annual percentage payout of incurred claims, year six	2.60%
Average annual percentage payout of incurred claims, year seven	1.90%
Average annual percentage payout of incurred claims, year eight	1%
Average annual percentage payout of incurred claims, year nine	0.70%
Average annual percentage payout of incurred claims, year ten	0.20%
General Aviation and Satellite Component [Member]
Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Line Items]
Average annual percentage payout of incurred claims, year one	64.20%
Average annual percentage payout of incurred claims, year two	21.60%
Average annual percentage payout of incurred claims, year three	5.20%
Average annual percentage payout of incurred claims, year four	4.70%
Average annual percentage payout of incurred claims, year five	3%
Average annual percentage payout of incurred claims, year six	1%
Average annual percentage payout of incurred claims, year seven	0.20%
Average annual percentage payout of incurred claims, year eight	0.10%
Average annual percentage payout of incurred claims, year nine	0%
Average annual percentage payout of incurred claims, year ten	0%
Personal Segment [Member]
Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Line Items]
Average annual percentage payout of incurred claims, year one	60.60%
Average annual percentage payout of incurred claims, year two	27.20%
Average annual percentage payout of incurred claims, year three	7.50%
Average annual percentage payout of incurred claims, year four	3.60%
Average annual percentage payout of incurred claims, year five	0.80%
Average annual percentage payout of incurred claims, year six	0.20%
Average annual percentage payout of incurred claims, year seven	0.10%
Average annual percentage payout of incurred claims, year eight	0%
Average annual percentage payout of incurred claims, year nine	0%
Average annual percentage payout of incurred claims, year ten	0%
Runoff Segment [Member]
Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Line Items]
Average annual percentage payout of incurred claims, year one	26.90%
Average annual percentage payout of incurred claims, year two	22.30%
Average annual percentage payout of incurred claims, year three	20.90%
Average annual percentage payout of incurred claims, year four	14.20%
Average annual percentage payout of incurred claims, year five	8.50%
Average annual percentage payout of incurred claims, year six	3.40%
Average annual percentage payout of incurred claims, year seven	1.70%
Average annual percentage payout of incurred claims, year eight	1.10%
Average annual percentage payout of incurred claims, year nine	0.60%
Average annual percentage payout of incurred claims, year ten	0.40%

Reinsurance (Narrative) (Detail

Reinsurance (Narrative) (Details) - USD ($) $ in Millions	Jul. 16, 2020	Dec. 31, 2022	Dec. 31, 2021
Effects of Reinsurance [Line Items]
Paid loss recoverable		$ 87.1	$ 77.4
LPT
Effects of Reinsurance [Line Items]
Policyholder benefits and claims incurred, ceded	$ 240
First Layer Of Reinsurance By DARAG Bermuda [Member] \| LPT
Effects of Reinsurance [Line Items]
Reinsured excess retention amount	151.2
Reinsured retention amount	24.9
Second Layer Of Reinsurance By DARAG Bermuda [Member] \| LPT
Effects of Reinsurance [Line Items]
Reinsured retention amount	27.8
Top Layer Of Reinsurance By DARAG Guernsey [Member] \| LPT
Effects of Reinsurance [Line Items]
Reinsured retention amount	$ 36.1

Reinsurance (Schedule of Reinsu

Reinsurance (Schedule of Reinsurance Ceded and Recoveries) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Premium Written :
Direct	$ 207,256	$ 217,471
Assumed	10,121	16,007
Ceded premiums written	(66,818)	(66,820)
Net premiums written	150,559	166,658
Premium Earned:
Direct	204,866	258,866
Assumed	11,158	22,508
Ceded earned premiums	(68,100)	(79,221)
Net premiums earned	147,924	202,153
Reinsurance recoveries	$ 90,927	$ 116,591

Reinsurance (Loss Portfolio Tra

Reinsurance (Loss Portfolio Transfer) (Details) - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
	Jul. 16, 2020	Sep. 30, 2020	Dec. 31, 2022	Dec. 31, 2021
Effects of Reinsurance [Line Items]
Ceded premiums written			$ 66,818	$ 66,820
Accounts receivable			10,859	6,914
Reinsurance recoverable				578,400
LPT
Effects of Reinsurance [Line Items]
Pre-tax loss		$ 21,700
Policyholder benefits and claims incurred, ceded	$ 240,000
Ceded premiums written	92,600
Payments for Deposits with Other Institutions	96,700
Reinsurance contract, ultimate incurred losses				296,100
Reinsurance contract in excess of the first layer				56,100
Reinsurance Contract Loss Limit			$ 240,000
Reinsurance recoverable				$ 10,800
First Layer Of Reinsurance By DARAG Bermuda [Member] \| LPT
Effects of Reinsurance [Line Items]
Reinsurance Retention Policy, Excess Retention, Amount Reinsured	151,200
Reinsurance Retention Policy, Amount Retained	24,900
Second Layer Of Reinsurance By DARAG Bermuda [Member] \| LPT
Effects of Reinsurance [Line Items]
Reinsurance Retention Policy, Amount Retained	27,800
Top Layer Of Reinsurance By DARAG Guernsey [Member] \| LPT
Effects of Reinsurance [Line Items]
Reinsurance Retention Policy, Amount Retained	$ 36,100

Senior Unsecured Notes (Details

Senior Unsecured Notes (Details) $ in Millions	Aug. 19, 2019 USD ($)	Dec. 31, 2022
Debt Instrument [Line Items]
Ratio of Indebtedness to Net Capital		64
Senior unsecured notes ("Notes") due August 15, 2029
Debt Instrument [Line Items]
Principal amount	$ 50
Interest rate	6.25%
Debt to capital ratio covenant	35%

Subordinated Debt Securities (S

Subordinated Debt Securities (Summary of the Nature and Terms of the Junior Subordinated Debt and Trust) (Details) shares in Thousands, $ in Thousands			12 Months Ended
	Aug. 23, 2007 USD ($) shares	Jun. 21, 2005 USD ($) shares	Dec. 31, 2022 USD ($) item
Subordinated Borrowing [Line Items]
Debt to capital ratio			64
Junior subordinated debt
Subordinated Borrowing [Line Items]
Interest Payment Extension Period Elected \| item			20
Deferred interest payment term \| item			9
Debt to capital ratio covenant			35%
Debt to capital ratio			64
Deferred interest			$ 5,100
Hallmark Statutory Trust I [Member] \| Junior subordinated debt
Subordinated Borrowing [Line Items]
Issue date		Jun. 21, 2005
Principal amount of trust preferred securities		$ 30,000
Principal amount of junior subordinated debt securities		$ 30,928
Maturity date of junior subordinated debt securities		Jun. 15, 2035
Trust common stock \| shares		928
Interest rate, per annum		Three Month LIBOR + 3.25%
Current interest rate			8.02%
Hallmark Statutory Trust I [Member] \| London Interbank Offered Rate (LIBOR) [Member] \| Junior subordinated debt
Subordinated Borrowing [Line Items]
Debt instrument, basis spread on variable rate		3.25%
Hallmark Statutory Trust I I [Member] \| Junior subordinated debt
Subordinated Borrowing [Line Items]
Issue date	Aug. 23, 2007
Principal amount of trust preferred securities	$ 25,000
Principal amount of junior subordinated debt securities	$ 25,774
Maturity date of junior subordinated debt securities	Sep. 15, 2037
Trust common stock \| shares	774
Interest rate, per annum	Three Month LIBOR + 2.90%
Current interest rate			7.67%
Hallmark Statutory Trust I I [Member] \| London Interbank Offered Rate (LIBOR) [Member] \| Junior subordinated debt
Subordinated Borrowing [Line Items]
Debt instrument, basis spread on variable rate	2.90%

Segment Information (Narrative)

Segment Information (Narrative) (Details)	12 Months Ended
Segment Information (Narrative) (Details)	Dec. 31, 2022
American Hallmark Insurance Company [Member]
Net premiums written, percentage	28%
Hallmark Insurance Company (Payer) [Member]
Net premiums written, percentage	38%
Hallmark Specialty Insurance Company. [Member]
Net premiums written, percentage	21%
Hallmark National Insurance Company [Member]
Net premiums written, percentage	13%

Segment Information (Schedule o

Segment Information (Schedule of Business Segment Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenues [Abstract]
Revenues	$ 159,918	$ 226,502
Depreciation and Amortization Expense [Abstract]
Depreciation and Amortization Expense	2,021	2,299
Interest Expense [Abstract]
Interest Expense	5,902	4,993
Tax Expense (Benefit) [Abstract]
Tax Expense (Benefit)	7,856	(2,688)
Pre-Tax Income (Loss)[Abstract]
Pre-tax income (loss)	(127,071)	(12,463)
Commercial Lines Segment [Member]
Revenues [Abstract]
Revenues	75,513	77,333
Depreciation and Amortization Expense [Abstract]
Depreciation and Amortization Expense	572	544
Interest Expense [Abstract]
Interest Expense	0	0
Tax Expense (Benefit) [Abstract]
Tax Expense (Benefit)	159	127
Pre-Tax Income (Loss)[Abstract]
Pre-tax income (loss)	(2,572)	589
Personal Segment [Member]
Revenues [Abstract]
Revenues	66,845	73,969
Depreciation and Amortization Expense [Abstract]
Depreciation and Amortization Expense	355	464
Interest Expense [Abstract]
Interest Expense	0	0
Tax Expense (Benefit) [Abstract]
Tax Expense (Benefit)	851	(2,147)
Pre-Tax Income (Loss)[Abstract]
Pre-tax income (loss)	(13,765)	(9,955)
Runoff Segment [Member]
Revenues [Abstract]
Revenues	13,153	61,310
Depreciation and Amortization Expense [Abstract]
Depreciation and Amortization Expense	369	458
Interest Expense [Abstract]
Interest Expense	0	0
Tax Expense (Benefit) [Abstract]
Tax Expense (Benefit)	5,668	327
Pre-Tax Income (Loss)[Abstract]
Pre-tax income (loss)	(91,674)	1,517
Corporate [Member]
Revenues [Abstract]
Revenues	4,407	13,890
Depreciation and Amortization Expense [Abstract]
Depreciation and Amortization Expense	725	833
Interest Expense [Abstract]
Interest Expense	5,902	4,993
Tax Expense (Benefit) [Abstract]
Tax Expense (Benefit)	1,178	(995)
Pre-Tax Income (Loss)[Abstract]
Pre-tax income (loss)	$ (19,060)	$ (4,614)

Segment Information (Schedule_2

Segment Information (Schedule of Additional Business Segment Information) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Assets	$ 1,536,702	$ 1,553,598
Commercial Lines Segment [Member] \| Continuing Operations [Member]
Segment Reporting Information [Line Items]
Assets	219,636	237,844
Personal Segment [Member] \| Continuing Operations [Member]
Segment Reporting Information [Line Items]
Assets	110,807	128,165
Runoff Segment [Member] \| Continuing Operations [Member]
Segment Reporting Information [Line Items]
Assets	349,850	382,483
Corporate [Member] \| Continuing Operations [Member]
Segment Reporting Information [Line Items]
Assets	$ 856,409	$ 805,106

Earnings Per Share (Narrative)

Earnings Per Share (Narrative) (Details) - shares	12 Months Ended
Earnings Per Share (Narrative) (Details) - shares	Dec. 31, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earnings per share	0	0

Earnings Per Share (Schedule of

Earnings Per Share (Schedule of Earnings Per Share, Basic and Diluted) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Numerator for both basic and diluted earnings per share:
Net loss from continuing operations	$ (134,927)	$ (9,775)
Net income from discontinued operations	26,817	18,779
Net (loss) income	$ (108,110)	$ 9,004
Denominator, basic shares	1,818	1,816
Effect of dilutive securities:
Denominator, diluted shares	1,818	1,816
Net (loss) income per share basic:
Net loss from continuing operations	$ (74.22)	$ (5.38)
Net income from discontinued operations	14.75	10.34
Basic net (loss) income per share	(59.47)	4.96
Net (loss) income per share diluted:
Net loss from continuing operations	(74.22)	(5.38)
Net income from discontinued operations	14.75	10.34
Diluted net (loss) income per share	$ (59.47)	$ 4.96

Regulatory Capital Restrictio_2

Regulatory Capital Restrictions (Narrative) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) Y	Dec. 31, 2021 USD ($)
Regulatory Capital Restrictions [Line Items]
Number of financial year projections \| Y	4
Minimum [Member]
Regulatory Capital Restrictions [Line Items]
Percentage of risk based capital level combined ratio	120%
American Hallmark Insurance Company and Texas Builders Insurance Company [Member]
Regulatory Capital Restrictions [Line Items]
Statutory Accounting Practices, Future Dividend Payments Restrictions	greater of statutory net income for the prior calendar year or 10% of statutory policyholders’ surplus as of the prior year end
Hallmark Insurance Company And Hallmark National Insurance Company [Member]
Regulatory Capital Restrictions [Line Items]
Statutory Accounting Practices, Future Dividend Payments Restrictions	lesser of 10% of prior year policyholders’ surplus or prior year’s net income
Hallmark Specialty Insurance Company [Member]
Regulatory Capital Restrictions [Line Items]
Statutory Accounting Practices, Future Dividend Payments Restrictions	greater of 10% of prior year policyholders’ surplus or prior year’s statutory net income, not including realized capital gains
Hallmark Insurance Company Subsidiaries [Member]
Regulatory Capital Restrictions [Line Items]
Amount of restricted net assets for consolidated and unconsolidated subsidiaries	$ 110
Insurance agency management fee	11	$ 15.5
Statutory accounting practices, statutory capital and surplus, balance	171	232.3
Statutory accounting practices, statutory net income (loss) amount	83.2	22
Hallmark Insurance Company Subsidiaries [Member] \| Hallmark (Payee) [Member]
Regulatory Capital Restrictions [Line Items]
Dividends paid by subsidiaries	$ 6	$ 3

Share-based Payment Arrangeme_3

Share-based Payment Arrangements (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2019	Dec. 31, 2018
Long Term Incentive Plan 2015 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of incentive stock options outstanding	0
Share-based compensation arrangement by share-based payment award, number of shares authorized	2,000,000
Share-based compensation arrangement by share-based payment award, restricted stock options to purchase number of shares	1,039,740
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Options, Outstanding	0
Unrecognized compensation cost related to non-vested share-based compensation arrangements	$ 0
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost related to non-vested share-based compensation arrangements	1,900,000
Allocated share-based compensation expense (benefit)	340,000	$ 228,000
Income tax benefit (expense) of share-based payments recognized in income	71,000	$ 48,000
Employee Service Share-based Compensation Nonvested Awards, Total Compensation Cost Expected to Recognized	1,200,000
2023	500,000
2024	400,000
2025	200,000
2026	100,000
2027	$ 8,000
Restricted Stock Units (RSUs) [Member] \| Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of restricted stock units granted as result of meeting growth rates	50%
Restricted Stock Units (RSUs) [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of restricted stock units granted as result of meeting growth rates	150%
Restricted Stock Units (RSUs) [Member] \| Long Term Incentive Plan 2015 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Other than options, grant date fair value	$ 3.62	$ 4.21	$ 18.10	$ 10.87
Restricted Stock Units (RSUs) [Member] \| Long Term Incentive Plan 2015 [Member] \| Third Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, award vesting rights, percentage	50%
Restricted Stock Units (RSUs) [Member] \| Long Term Incentive Plan 2015 [Member] \| Fourth Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, award vesting rights, percentage	80%
Restricted Stock Units (RSUs) [Member] \| Long Term Incentive Plan 2015 [Member] \| Fifth Anniversary [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, award vesting rights, percentage	100%

Share-based Payment Arrangeme_4

Share-based Payment Arrangements (Summary of the Status of Restricted Stock Units) (Details) - Restricted Stock Units (RSUs) [Member] - shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Nonvested beginning	58,169	22,883
Granted	61,175	52,376
Vested	(1,236)	(3,031)
Forfeited	(48,792)	(14,059)
Nonvested ending	69,316	58,169

Retirement Plans (Narrative) (D

Retirement Plans (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, fair value of plan assets		$ 9,642	$ 12,226	$ 11,393
Favorable rate of return equal to or greater than average inflation rate		5%
Investment objective achievement period		60 years
Single stock issue restricted among total portfolio value		5%
Securities held in mutual or commingled funds		90%
Expected return on plan assets		6.50%	6.50%
Net periodic pension cost		$ (356)	$ (265)
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) Excluding Service Cost, Statement of Income or Comprehensive Income [Extensible Enumeration]		Other Cost and Expense, Operating	Other Cost and Expense, Operating
Interest cost		$ 300	$ 271
Defined benefit plan, expected return on plan assets		(763)	(709)
Defined contribution plan, employer discretionary contribution amount		100	200
Scenario, Forecast [Member]
Defined Benefit Plan Disclosure [Line Items]
Net periodic pension cost	$ (28)
Interest cost	445
Defined benefit plan, expected return on plan assets	(597)
Amortization of net loss	$ 124
Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, fair value of plan assets		300	$ 400
Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, fair value of plan assets		$ 6,700
Equity Securities [Member] \| Minimum [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, target plan asset allocations range		45%
Equity Securities [Member] \| Maximum [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, target plan asset allocations range		75%
Debt Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, fair value of plan assets		$ 2,600
Standard Commercial P & C Business Unit [Member]
Defined Benefit Plan Disclosure [Line Items]
Minimum hours of service to participate within defined benefit plan		1000 hours

Retirement Plans (Changes in Be

Retirement Plans (Changes in Benefit Obligations, Components of Benefit Costs, Weighted-Average Assumptions, and Plan Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assumptions (end of period):
Discount rate used in determining benefit obligation	4.93%	2.52%
Reconciliation of funded status (end of period):
Accumulated benefit obligation	$ (9,479)	$ (12,400)
Projected benefit obligation	(9,479)	(12,400)
Fair value of plan assets	9,642	12,226
Funded status	163	(174)
Net actuarial loss	(3,272)	(3,253)
Accumulated other comprehensive loss	(3,272)	(3,253)
Prepaid pension cost	3,435	3,079
Net amount recognized	163	(174)
Changes in projected benefit obligation:
Benefit obligation as of beginning of period	12,400	13,252
Interest cost	300	271
Actuarial liability loss	(2,473)	(284)
Benefits paid	(748)	(839)
Benefit obligation as of end of period	9,479	12,400	$ 13,252
Change in plan assets:
Fair value of plan assets as of beginning of period	12,226	11,393
Actual return on plan assets (net of expenses)	(1,836)	1,672
Employer contributions	0	0
Benefits Paid	(748)	(839)
Fair value of plan assets as of end of period	9,642	12,226	11,393
Net periodic pension cost:
Service cost - benefits earned during the period		0	$ 0
Interest cost	300	271
Expected return on plan assets	(763)	(709)
Recognized actuarial loss	107	173
Net periodic pension cost	$ (356)	$ (265)
Discount rate	4.93%	2.52%
Expected return on plan assets	6.50%	6.50%

Retirement Plans (Estimated Fut

Retirement Plans (Estimated Future Benefit Payments) (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Retirement Plans
2023	$ 845
2024	850
2025	835
2026	825
2027	801
2028-2032	$ 3,606

Retirement Plans (Weighted-Aver

Retirement Plans (Weighted-Average Asset Allocation for the Defined Benefit Cash Balance Plan) (Details)	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, actual plan asset allocations	100%	100%
Debt Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, actual plan asset allocations	27%	24%
Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, actual plan asset allocations	70%	72%
Other Liabilities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, actual plan asset allocations	3%	4%

Retirement Plans (Schedule of F

Retirement Plans (Schedule of Fair Value, Assets Measured on Recurring Basis) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, fair value of plan assets, excluding cash and cash equivalents	$ 9,325	$ 11,770
Mutual Fund [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, fair value of plan assets, excluding cash and cash equivalents	2,598	2,991
Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, fair value of plan assets, excluding cash and cash equivalents	6,727	8,779
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, fair value of plan assets, excluding cash and cash equivalents	9,325	11,770
Fair Value, Inputs, Level 1 [Member] \| Mutual Fund [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, fair value of plan assets, excluding cash and cash equivalents	2,598	2,991
Fair Value, Inputs, Level 1 [Member] \| Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, fair value of plan assets, excluding cash and cash equivalents	6,727	8,779
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, fair value of plan assets, excluding cash and cash equivalents	0	0
Fair Value, Inputs, Level 2 [Member] \| Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, fair value of plan assets, excluding cash and cash equivalents	0	0
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, fair value of plan assets, excluding cash and cash equivalents	0	0
Fair Value, Inputs, Level 3 [Member] \| Mutual Fund [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, fair value of plan assets, excluding cash and cash equivalents	0	0
Fair Value, Inputs, Level 3 [Member] \| Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, fair value of plan assets, excluding cash and cash equivalents	$ 0	$ 0

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Income Taxes [Abstract]
Statutory tax rates	21%	21%
Operating loss carryforwards	$ 95,898
Deferred tax, valuation allowance	31,162	$ 0
Uncertain tax positions	$ 0

Income Taxes (Schedule of Defer

Income Taxes (Schedule of Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax liabilities:
Deferred policy acquisition costs	$ (2)	$ (1,431)
Net unrealized holding gain on investments	0	(1,781)
Agency relationship	0	(5)
Rent reserve	(48)	0
Fixed assets	(651)	(927)
Other	(90)	(167)
Total deferred tax liabilities	(791)	(4,311)
Deferred tax assets:
Unearned premiums	2,335	5,796
Net unrealized holding gain on investments	1,968	0
Intangible assets	0	192
Pension liability	687	683
Net operating loss carry-forward	20,139	124
Unpaid loss and loss adjustment expense	5,817	5,375
Rent reserve	0	3
Bonus accrual	526	312
Deferred social security tax	0	178
Investment impairments	74	217
Other	407	337
Total deferred tax assets	31,953	13,217
Net deferred tax assets before valuation allowance	31,162	8,906
Less: valuation allowance	31,162	0
Deferred federal income taxes, net	$ 0	$ 8,906

Income Taxes (Schedule of Effec

Income Taxes (Schedule of Effective Income Tax Rate Reconciliation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes [Abstract]
Computed expected income tax (benefit) expense at statutory tax rate: From continuing operations	$ (26,685)	$ (2,617)
Computed expected income tax (benefit) expense at statutory tax rate: From discontinued operations	6,273	5,031
Meals and entertainment	33	34
Tax exempt interest	(199)	(234)
Dividends received deduction	(161)	(190)
Goodwill	0	0
State taxes (net of federal benefit)	416	208
Rate differential on NOL	0	0
Valuation allowance	31,162	0
Other	72	259
Income tax expense	10,911	2,491
Current income tax expense	22	2,297
Deferred tax expense	$ 10,889	$ 194

Income Taxes (Summary of Operat

Income Taxes (Summary of Operating Loss Carryforwards) (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Net Operating Loss	$ 95,898
Operating Loss Expires In 2022 [Member]
Net Operating Loss	0
Operating Loss Expires In 2028 [Member]
Net Operating Loss	2
Operating Loss Expires in 2029 [Member]
Net Operating Loss	25
Operating Loss Expires In 2031 [Member]
Net Operating Loss	45
Operating Loss Expires In 2032 [Member]
Net Operating Loss	77
Operating Loss Expires In 2033 [Member]
Net Operating Loss	73
Operating Loss Expires In 2034 [Member]
Net Operating Loss	59
Operating Loss Expires in 2035 [Member]
Net Operating Loss	33
Operating Loss Expires in 2036 [Member]
Net Operating Loss	50
Operating Loss Expires in 2037 [Member]
Net Operating Loss	29
Operating Loss Expires in 2038 [Member]
Net Operating Loss	40
Operating Loss Expires In 2039 [Member]
Net Operating Loss	70
Operating Loss Expires In 2040 [Member]
Net Operating Loss	60
Operating Loss Expires In 2041 [Member]
Net Operating Loss	20
Operating Loss Expires In 2042 [Member]
Net Operating Loss	79,438
Operating Loss Indefinite Expiration [Member]
Net Operating Loss	$ 15,877

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information (Reconciliation of Cash, Cash Equivalents and Restricted Cash to Statement of Cash Flows) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Supplemental Cash Flow Information [Abstract]
Cash and cash equivalents	$ 59,133	$ 352,867
Restricted cash	29,486	3,810
Total cash, cash equivalents and restricted cash shown in the statement of cash flows	$ 88,619	$ 356,677	$ 108,308

Supplemental Cash Flow Inform_4

Supplemental Cash Flow Information (Supplemental Cash Flow Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Supplemental Cash Flow Information [Abstract]
Interest paid	$ 3,208	$ 3,181
Income taxes recovered	15,527	4,177
Receivable for securities related to investment disposals	945	1,326
Payable for securities related to investment purchases	$ 0	$ 3,280

Commitments and Contingencies (

Commitments and Contingencies (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Loss Contingencies [Line Items]
Guaranty association assessments	$ 103	$ 0
Pending Litigation [Member]
Loss Contingencies [Line Items]
Litigation Settlement, Amount Awarded from Other Party	58,900
Litigation Settlement, Amount Awarded to Other Party	$ 58,900

Changes in Accumulated Other _3

Changes in Accumulated Other Comprehensive Income Balances (Schedule of Accumulated Other Comprehensive (Loss) Income ) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ (1,035)
Other comprehensive (loss) income:
Change in net actuarial loss increase (decrease)	(19)	$ 1,419
Tax effect on change in net actuarial loss decrease	4	(298)
Unrealized holding gains arising during the period	(6,276)	2,832
Tax effect on unrealized gains arising during the period	1,318	(595)
Reclassification adjustment for gains included in net realized gains	(3,144)	(6,046)
Tax effect on reclassification adjustment for gains included in income tax expense	660	1,270
Other comprehensive loss, net of tax	(7,457)	(1,418)
Ending Balance	(8,492)	(1,035)
Pension Asset (Liability) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(2,641)	(3,762)
Other comprehensive (loss) income:
Change in net actuarial loss increase (decrease)	(19)	1,419
Tax effect on change in net actuarial loss decrease	4	(298)
Unrealized holding gains arising during the period	0	0
Tax effect on unrealized gains arising during the period	0	0
Reclassification adjustment for gains included in net realized gains	0	0
Tax effect on reclassification adjustment for gains included in income tax expense	0	0
Other comprehensive loss, net of tax	(15)	1,121
Ending Balance	(2,656)	(2,641)
Unrealized Gains (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	1,606	4,145
Other comprehensive (loss) income:
Change in net actuarial loss increase (decrease)	0	0
Tax effect on change in net actuarial loss decrease	0	0
Unrealized holding gains arising during the period	(6,276)	2,832
Tax effect on unrealized gains arising during the period	1,318	(595)
Reclassification adjustment for gains included in net realized gains	(3,144)	(6,046)
Tax effect on reclassification adjustment for gains included in income tax expense	660	1,270
Other comprehensive loss, net of tax	(7,442)	(2,539)
Ending Balance	(5,836)	1,606
Accumulated Other Comprehensive Income (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(1,035)	383
Other comprehensive (loss) income:
Change in net actuarial loss increase (decrease)	(19)	1,419
Tax effect on change in net actuarial loss decrease	4	(298)
Unrealized holding gains arising during the period	(6,276)	2,832
Tax effect on unrealized gains arising during the period	1,318	(595)
Reclassification adjustment for gains included in net realized gains	(3,144)	(6,046)
Tax effect on reclassification adjustment for gains included in income tax expense	660	1,270
Other comprehensive loss, net of tax	(7,457)	(1,418)
Ending Balance	$ (8,492)	$ (1,035)

Concentrations of Credit Risk (

Concentrations of Credit Risk (Details)	Dec. 31, 2022 Institution
Concentrations of Credit Risk [Abstract]
Number of financial institutions with which accounts are maintained in excess of the amount insured by FDIC	4

Leases (Narrative) (Details)

Leases (Narrative) (Details)	12 Months Ended
Leases (Narrative) (Details)	Dec. 31, 2022
Lessee, Lease, Description [Line Items]
Lease, Practical Expedients	true
Options to extend	true
Minimum [Member]
Lessee, Lease, Description [Line Items]
Remaining lease term	1 year
Maximum [Member]
Lessee, Lease, Description [Line Items]
Remaining lease term	12 years

Leases (Components of Lease Exp

Leases (Components of Lease Expense and Other Lease Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease cost	$ 2,593	$ 2,147
Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases	2,171	2,171
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 0	$ 436

Leases (Component of Lease and

Leases (Component of Lease and Other Information) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease right-of-use assets	$ 12,481	$ 13,211
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other Assets	Other Assets
Operating lease liabilities	$ 14,759	$ 15,062
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Accounts Payable and Accrued Liabilities	Accounts Payable and Accrued Liabilities
Weighted-average remaining lease term - operating leases	10 years 6 months	11 years 4 months 24 days
Weighted-average discount rate - operating leases	6.23%	6.22%
Short-term lease payments	$ 27	$ 200

Leases (Maturities) (Details)

Leases (Maturities) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Future minimum lease payments under non-cancellable leases:
Year 1	$ 2,224	$ 2,171
Year 2	2,421	2,023
Year 3	2,537	2,216
Year 4	2,497	2,450
Year 5		2,497
Thereafter	15,768
Thereafter		15,767
Total future minimum lease payments	25,447	27,124
Less imputed interest	(10,688)	(12,062)
Total operating lease liability	$ 14,759	$ 15,062

Schedule II - Condensed Finan_2

Schedule II - Condensed Financial Information of Registrant (Parent Company Only) (Balance Sheet) (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
ASSETS
Fair Value	$ 426,597	$ 290,073
Cash and cash equivalents	59,133	352,867
Investment in subsidiaries	1,702	1,702
Federal income tax recoverable	2,668	18,217
Other assets	24,389	25,753
Total assets	1,536,702	1,553,598
Liabilities:
Senior unsecured notes due 2029 (less unamortized debt issuance cost of $648 in 2022 and $746 in 2021)	49,352	49,254
Subordinated debt securities (less unamortized debt issuance cost of $691 in 2022 and $744 in 2021)	56,011	55,959
Accounts payable and other accrued expenses	68,535	50,394
Total liabilities	1,476,408	1,378,077
Stockholders' equity:
Common stock, $.18 par value, authorized 3,333,333 shares; issued 20,087,283 shares in 2022 and in 2021	2,087	2,087
Additional paid-in capital	124,740	124,514
Retained (deficit) earnings	(33,407)	74,703
Accumulated other comprehensive income	(8,492)	(1,035)
Treasury stock (2,700,364 shares in 2021 and 2,730,673 in 2020), at cost	(24,634)	(24,748)
Treasury stock (268,801 shares in 2022 and 270,036 in 2021), at cost	(24,634)	(24,748)
Total stockholders' equity	60,294	175,521	$ 167,706
Total liabilities and stockholders' equity	1,536,702	1,553,598
Parent Company [Member]
ASSETS
Cash and cash equivalents	35,884	32,482
Investment in subsidiaries	148,846	239,832
Deferred federal income taxes	0	50
Federal income tax recoverable	0	9,028
Other assets	18,792	19,913
Total assets	203,522	301,305
Liabilities:
Senior unsecured notes due 2029 (less unamortized debt issuance cost of $648 in 2022 and $746 in 2021)	49,352	49,254
Subordinated debt securities (less unamortized debt issuance cost of $691 in 2022 and $744 in 2021)	56,011	55,959
Federal income tax payable	12,315	0
Deferred federal income taxes	11,020	0
Accounts payable and other accrued expenses	14,530	20,571
Total liabilities	143,228	125,784
Stockholders' equity:
Common stock, $.18 par value, authorized 3,333,333 shares; issued 20,087,283 shares in 2022 and in 2021	2,087	2,087
Additional paid-in capital	124,740	124,514
Retained (deficit) earnings	(33,407)	74,703
Accumulated other comprehensive income	(8,492)	(1,035)
Treasury stock (2,700,364 shares in 2021 and 2,730,673 in 2020), at cost	(24,634)	(24,748)
Treasury stock (268,801 shares in 2022 and 270,036 in 2021), at cost	(24,634)	(24,748)
Total stockholders' equity	60,294	175,521
Total liabilities and stockholders' equity	$ 203,522	$ 301,305

Schedule II - Condensed Finan_3

Schedule II - Condensed Financial Information of Registrant (Parent Company Only) (Balance Sheet Extra) (Details) - USD ($) $ / shares in Units, $ in Thousands	Jan. 01, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt securities, available-for-sale, amortized cost (in dollars)		$ 434,119	$ 288,175
Common stock, par value (in dollars per share)	$ 1	$ 1	$ 1
Common stock, authorized shares	3,333,333	3,333,333	3,333,333
Common stock, issued shares		2,087,283	2,087,283
Treasury stock, shares		268,801	270,036
Senior unsecured notes due 2029 [Member]
Unamortized debt issuance cost (in dollars)		$ 648	$ 746
Subordinated Debt [Member]
Unamortized debt issuance cost (in dollars)		$ 691	$ 744
Parent Company [Member]
Common stock, par value (in dollars per share)		$ 1	$ 1
Common stock, authorized shares		3,333,333	3,333,333
Common stock, issued shares		2,087,283	2,087,283
Treasury stock, shares		268,801	270,036
Parent Company [Member] \| Senior unsecured notes due 2029 [Member]
Unamortized debt issuance cost (in dollars)		$ 648	$ 746
Parent Company [Member] \| Subordinated Debt [Member]
Unamortized debt issuance cost (in dollars)		$ 691	$ 744

Schedule II - Condensed Finan_4

Schedule II - Condensed Financial Information of Registrant (Parent Company Only) (Statements of Operations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Investment income, net of expenses	$ 13,454	$ 9,715
Other income	53	63
Total revenues	159,918	226,502
Interest expense	5,902	4,993
Total expenses	286,989	238,965
(Loss) income from continuing operations before tax	(127,071)	(12,463)
Income tax expense (benefit) from continuing operations	7,856	(2,688)
Net loss from continuing operations	(134,927)	(9,775)
Net (loss) income	(108,110)	9,004
Parent Company [Member]
Investment income, net of expenses	36	28
Dividend income from subsidiaries	6,000	3,000
Gain on sale of our excess surplus lines operations	33,523	0
Other income	3,067	0
Insurance agency management fee	27,046	31,714
Total revenues	69,672	34,742
Operating expenses	17,566	13,513
Interest expense	5,902	4,993
Total expenses	23,468	18,506
(Loss) income from continuing operations before tax	46,204	16,236
Income tax expense (benefit) from continuing operations	33,223	3,858
Net loss from continuing operations	12,981	12,378
Equity in undistributed share of loss in subsidiaries	(121,091)	(3,374)
Net (loss) income	(108,110)	9,004
Comprehensive income (loss)	$ (115,567)	$ 7,586

Schedule II - Condensed Finan_5

Schedule II - Condensed Financial Information of Registrant (Parent Company Only) (Cash Flows) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income (loss)	$ (108,110)	$ 9,004
Adjustments to reconcile net loss to cash provided by operating activities:
Depreciation and amortization expense	2,021	2,299
Deferred tax expense	10,889	194
Change in federal income tax recoverable	15,549	6,474
Change in all other liabilities	18,904	(347)
Change in all other assets	1,771	3,786
Net cash (used in) provided by operating activities	(164,957)	43,768
Cash flows from investing activities:
Purchases of property and equipment	(2,358)	(1,910)
Purchase of investment securities	(317,733)	(132,461)
Maturities, sales and redemptions of investment securities	183,307	338,972
Net cash (used in) provided by investing activities	(103,101)	204,601
(Decrease) increase in cash and cash equivalents and restricted cash	(268,058)	248,369
Cash and cash equivalents and restricted cash at beginning of period	356,677	108,308
Cash and cash equivalents and restricted cash at end of period	88,619	356,677
Supplemental cash flow information:
Interest paid	3,208	3,181
Income taxes (recovered) paid	15,527	4,177
Parent Company [Member]
Cash flows from operating activities:
Net income (loss)	(108,110)	9,004
Adjustments to reconcile net loss to cash provided by operating activities:
Depreciation and amortization expense	726	832
Deferred tax expense	11,070	235
Net realized gains	0	0
Undistributed share of loss of subsidiaries	121,091	3,374
Change in federal income tax recoverable	21,343	3,478
Change in all other liabilities	(19,311)	(27,254)
Change in all other assets	14,307	13,942
Net cash (used in) provided by operating activities	41,116	3,611
Cash flows from investing activities:
Purchases of property and equipment	(152)	(1,195)
Purchase of investment securities	0	0
Maturities, sales and redemptions of investment securities	0	0
Capital contribution to subsidiaries	(37,562)	0
Net cash (used in) provided by investing activities	(37,714)	(1,195)
(Decrease) increase in cash and cash equivalents and restricted cash	3,402	2,416
Cash and cash equivalents and restricted cash at beginning of period	32,482	30,066
Cash and cash equivalents and restricted cash at end of period	35,884	32,482
Supplemental cash flow information:
Interest paid	3,208	3,181
Income taxes (recovered) paid	$ (47)	$ 148

Schedule III - Supplementary In

Schedule III - Supplementary Insurance Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Supplementary Insurance Information, by Segment [Line Items]
Deferred Policy Acquisition Costs	$ 8	$ 6,811
Future Policy Benefits, Losses, Claims and Loss Adjustment Expenses	880,869	816,681
Unearned Premiums	292,691	284,427
Other Policy Claims and Benefits Payable	0	0
Premium Revenue	147,924	202,153
Net Investment Income	13,454	9,715
Benefits Claims, Losses and Settlement Expenses	209,170	153,162
Amortization of Deferred Policy Acquisition Costs	32,212	30,317
Other Operating Expenses	72,348	72,403
Net Premiums Written	150,559	166,658
Continuing Operations [Member]
Supplementary Insurance Information, by Segment [Line Items]
Deferred Policy Acquisition Costs	6,571	6,114
Future Policy Benefits, Losses, Claims and Loss Adjustment Expenses	299,098	309,697
Unearned Premiums	84,089	82,735
Other Policy Claims and Benefits Payable	0	0
Premium Revenue	147,924	202,153
Net Investment Income	13,454	9,715
Benefits Claims, Losses and Settlement Expenses	209,170	153,162
Amortization of Deferred Policy Acquisition Costs	32,212	30,317
Other Operating Expenses	72,348	72,403
Net Premiums Written	150,559	166,658
Discontinued Operations [Member]
Supplementary Insurance Information, by Segment [Line Items]
Deferred Policy Acquisition Costs	6,563	697
Future Policy Benefits, Losses, Claims and Loss Adjustment Expenses	581,771	506,984
Unearned Premiums	208,602	201,692
Other Policy Claims and Benefits Payable		0
Commercial Lines Segment [Member]
Supplementary Insurance Information, by Segment [Line Items]
Deferred Policy Acquisition Costs	3,917	2,832
Future Policy Benefits, Losses, Claims and Loss Adjustment Expenses	125,246	110,494
Unearned Premiums	69,532	65,078
Other Policy Claims and Benefits Payable	0	0
Premium Revenue	73,846	74,560
Net Investment Income	1,579	2,644
Benefits Claims, Losses and Settlement Expenses	53,271	53,563
Amortization of Deferred Policy Acquisition Costs	16,917	4,628
Other Operating Expenses	25,872	22,614
Net Premiums Written	79,178	73,924
Personal Lines Segment [Member]
Supplementary Insurance Information, by Segment [Line Items]
Deferred Policy Acquisition Costs	3,297	3,585
Future Policy Benefits, Losses, Claims and Loss Adjustment Expenses	24,358	20,809
Unearned Premiums	14,539	15,794
Other Policy Claims and Benefits Payable	0	0
Premium Revenue	62,065	68,534
Net Investment Income	1,038	1,153
Benefits Claims, Losses and Settlement Expenses	59,208	61,363
Amortization of Deferred Policy Acquisition Costs	14,379	15,319
Other Operating Expenses	21,114	22,247
Net Premiums Written	60,816	66,910
Runoff Segment [Member]
Supplementary Insurance Information, by Segment [Line Items]
Deferred Policy Acquisition Costs	(643)	(303)
Future Policy Benefits, Losses, Claims and Loss Adjustment Expenses	149,494	178,394
Unearned Premiums	18	1,863
Other Policy Claims and Benefits Payable	0	0
Premium Revenue	12,013	59,059
Net Investment Income	1,038	2,250
Benefits Claims, Losses and Settlement Expenses	96,691	38,236
Amortization of Deferred Policy Acquisition Costs	916	10,370
Other Operating Expenses	7,796	14,029
Net Premiums Written	10,565	25,824
Corporate [Member]
Supplementary Insurance Information, by Segment [Line Items]
Deferred Policy Acquisition Costs	0	0
Future Policy Benefits, Losses, Claims and Loss Adjustment Expenses	0	0
Unearned Premiums		0
Other Policy Claims and Benefits Payable	0	0
Premium Revenue	0	0
Net Investment Income, Corporate	9,799	3,668
Benefits Claims, Losses and Settlement Expenses	0	0
Amortization of Deferred Policy Acquisition Costs	0	0
Other Operating Expenses	17,566	13,513
Net Premiums Written	$ 0	$ 0

Schedule IV - Reinsurance (Deta

Schedule IV - Reinsurance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Premium Earned:
Gross amount	$ 204,866	$ 258,866
Ceded to other companies	(68,100)	(79,221)
Assumed from other companies	11,158	22,508
Net premiums earned	$ 147,924	$ 202,153
Percentage of amount assumed to net	7.54%	11.13%
Life Insurance [Member]
Premium Earned:
Gross amount	$ 0	$ 0
Ceded to other companies	0	0
Assumed from other companies	0	0
Net premiums earned	0	0
Accident and Health Insurance [Member]
Premium Earned:
Gross amount	0	0
Ceded to other companies	0	0
Assumed from other companies	0	0
Net premiums earned	0	0
Property and Liability Insurance [Member]
Premium Earned:
Gross amount	204,866	258,866
Ceded to other companies	(68,100)	(79,221)
Assumed from other companies	11,158	22,508
Net premiums earned	$ 147,924	$ 202,153
Percentage of amount assumed to net	7.54%	11.13%
Title Insurance [Member]
Premium Earned:
Gross amount	$ 0	$ 0
Ceded to other companies	0	0
Assumed from other companies	0	0
Net premiums earned	$ 0	$ 0

Schedule VI - Supplemental Info

Schedule VI - Supplemental Information Concerning Property-Casualty Insurance Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
SEC Schedule, 12-18, Supplemental Information, Property-Casualty Insurance Underwriters [Line Items]
Deferred Policy Acquisition Costs	$ 8	$ 6,811
Reserves for Unpaid Claims and Claim Adjustment Expenses	880,869	816,681
Discount if any, Deducted	0	0
Unearned Premiums	292,691	284,427
Earned Premiums	147,924	202,153
Net Investment Income	13,454	9,715
Current year	117,644	151,603
Prior years	112,300	6,000
Amortization of Deferred Policy Acquisition Costs	32,212	30,317
Paid Claims and Claims Adjustment Expenses	184,718	187,127
Net Premiums Written	150,559	166,658
Continuing Operations
SEC Schedule, 12-18, Supplemental Information, Property-Casualty Insurance Underwriters [Line Items]
Current year	117,644	151,603
Prior years	$ 91,526	$ 1,559