v3.26.3
Summary of Significant Accounting Policies - Previously Reported Financial Statement Tables (Details) - USD ($)
$ / shares in Units, $ in Thousands
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
ASSETS        
Insurance premiums and other $ 26,956 $ 21,878    
Reinsurance recoverables 25,539 22,881 $ 23,953  
Deferred income taxes, net 15,044 15,970    
Deferred acquisition costs 42,318 [1] 41,244 [1] 40,556  
Other assets 12,398 11,826    
Total assets 433,937 382,039 378,534  
LIABILITIES AND SHAREHOLDERS’ EQUITY        
Accounts payable and accrued expenses 33,525 28,025    
Future policy benefits 84,719 76,881 86,718  
Unearned premiums 34,737 28,845 28,850  
Other policy liabilities 7,573 6,249 5,931  
Total insurance reserves and policyholder funds 240,865 205,682    
Total liabilities 313,149 271,468    
Shareholders’ equity:        
Retained earnings 48,709 43,499 45,699  
Accumulated other comprehensive loss (390) (5,399) (9,739)  
Total shareholders’ equity 120,788 110,571 106,067  
Total liabilities and shareholders’ equity 433,937 382,039 378,534  
Revenue:        
Insurance premiums, net 196,142 178,588    
Total revenue 210,440 188,082    
Benefits and expenses:        
Insurance benefits and losses incurred 137,541 124,078    
Future policy benefits remeasurement (gain) loss (4,866) (2,334)    
Commissions and underwriting expenses 50,473 48,333    
Total benefits and expenses 202,719 189,707    
Loss before income taxes 7,721 (1,625)    
Income tax benefit 1,704 (232)    
Net loss 6,017 (1,393)    
Net loss applicable to common shareholders $ 5,618 $ (1,792)    
Earnings (loss) per common share (basic) (in Dollars per share) $ 0.28 $ (0.09)    
Earnings (loss) per common share (diluted) (in Dollars per share) $ 0.28 $ (0.09)    
Other comprehensive gain (loss):        
Future policy benefit discount rate remeasurement gain (loss) $ (1,233) $ 8,774    
Subtotal 6,340 5,494    
Related income tax effect   (1,154)    
Subtotal   (1,154)    
Total other comprehensive income, net of tax 5,009 4,340    
Total comprehensive income 11,026 2,947    
Balance, beginning of year 110,571 106,067    
Other comprehensive income (loss), net of tax 5,009 4,340    
Balance, end of year 120,788 110,571    
Total shareholders’ equity 120,788 110,571 106,067  
Cash flows from operating activities:        
Net loss 6,017 (1,393)    
Adjustments to reconcile net income to net cash provided by operating activities:        
Amortization of deferred acquisition costs 18,858 18,551    
Acquisition costs deferred (19,932) (19,239)    
Benefit provision for credit losses (27) (4)    
Deferred income tax benefit (405) (3,290)    
Increase in receivables, net (7,709) 2,888    
Increase in insurance reserves and policyholder funds 33,950 5,480    
(Decrease) increase in accounts payable and accrued expenses 5,500 3,215    
Net cash provided by operating activities 32,874 4,800    
As Previously Reported [Member]        
ASSETS        
Insurance premiums and other   27,458 23,690  
Deferred income taxes, net   18,118 15,682  
Total assets   393,428 381,265  
LIABILITIES AND SHAREHOLDERS’ EQUITY        
Accounts payable and accrued expenses   30,948 24,811  
Total liabilities   293,815 273,990  
Shareholders’ equity:        
Retained earnings   45,854 50,929  
Total shareholders’ equity   99,613 107,275  
Total liabilities and shareholders’ equity   393,428 381,265  
Revenue:        
Insurance premiums, net   178,731    
Total revenue   188,227    
Benefits and expenses:        
Loss before income taxes   (5,264)    
Income tax benefit   (996)    
Net loss   (4,268)    
Net loss applicable to common shareholders   $ (4,667)    
Earnings (loss) per common share (basic) (in Dollars per share)   $ (0.23)    
Earnings (loss) per common share (diluted) (in Dollars per share)   $ (0.23)    
Other comprehensive gain (loss):        
Subtotal   $ (3,280)    
Related income tax effect   689    
Subtotal   689    
Total other comprehensive income, net of tax   (2,591)    
Total comprehensive income   (6,859)    
Balance, beginning of year 99,613 107,275    
Other comprehensive income (loss), net of tax   (2,591)    
Balance, end of year   99,613    
Total shareholders’ equity   99,613 107,275  
Cash flows from operating activities:        
Net loss   (4,268)    
Adjustments to reconcile net income to net cash provided by operating activities:        
Deferred income tax benefit   (1,747)    
Increase in receivables, net   (5,581)    
(Decrease) increase in accounts payable and accrued expenses   6,137    
Net cash provided by operating activities   4,800    
Revision Impacts [Member]        
ASSETS        
Insurance premiums and other   (5,580) (3,457)  
Deferred income taxes, net   1,172 726  
Deferred acquisition costs (3,300)      
Total assets   (4,408) (2,731)  
LIABILITIES AND SHAREHOLDERS’ EQUITY        
Accounts payable and accrued expenses   (2,923) (1,523)  
Future policy benefits (1,300)      
Total liabilities   (2,923) (1,523)  
Shareholders’ equity:        
Retained earnings (1,576) (1,485) (1,208)  
Total shareholders’ equity   (1,485) (1,208)  
Total liabilities and shareholders’ equity   (4,408) (2,731)  
Revenue:        
Insurance premiums, net   (351)    
Total revenue   (351)    
Benefits and expenses:        
Loss before income taxes   (351)    
Income tax benefit   (74)    
Net loss   (277)    
Net loss applicable to common shareholders   $ (277)    
Earnings (loss) per common share (basic) (in Dollars per share)   $ (0.02)    
Earnings (loss) per common share (diluted) (in Dollars per share)   $ (0.02)    
Other comprehensive gain (loss):        
Future policy benefit discount rate remeasurement gain (loss)   $ 0    
Total other comprehensive income, net of tax   0    
Total comprehensive income   (277)    
Balance, beginning of year (1,485) (1,208)    
Other comprehensive income (loss), net of tax   0    
Balance, end of year   (1,485)    
Total shareholders’ equity   (1,485) (1,208)  
Cash flows from operating activities:        
Net loss   (277)    
Adjustments to reconcile net income to net cash provided by operating activities:        
Deferred income tax benefit   (2,380)    
Increase in receivables, net   5,580    
(Decrease) increase in accounts payable and accrued expenses   (2,922)    
Net cash provided by operating activities   0    
As Revised [Member]        
ASSETS        
Insurance premiums and other   21,878 20,233  
Reinsurance recoverables   22,942 21,103  
Deferred income taxes, net   19,290 16,408  
Deferred acquisition costs   44,842 43,850  
Other assets   11,828    
Total assets   389,020 378,534  
LIABILITIES AND SHAREHOLDERS’ EQUITY        
Accounts payable and accrued expenses   28,025 23,288  
Future policy benefits   98,464 92,495  
Unearned premiums   31,178 31,317  
Other policy liabilities   1,757 1,132  
Total insurance reserves and policyholder funds   225,106    
Total liabilities   290,892 272,467  
Shareholders’ equity:        
Retained earnings   44,369 49,721  
Accumulated other comprehensive loss   (18,712) (16,121)  
Total shareholders’ equity   98,128 106,067  
Total liabilities and shareholders’ equity   389,020 378,534  
Revenue:        
Insurance premiums, net   178,380    
Total revenue   187,876    
Benefits and expenses:        
Insurance benefits and losses incurred   125,831    
Commissions and underwriting expenses   48,030    
Total benefits and expenses   193,491    
Loss before income taxes   (5,615)    
Income tax benefit   (1,070)    
Net loss   (4,545)    
Net loss applicable to common shareholders   $ (4,944)    
Earnings (loss) per common share (basic) (in Dollars per share)   $ (0.25)    
Earnings (loss) per common share (diluted) (in Dollars per share)   $ (0.25)    
Other comprehensive gain (loss):        
Subtotal   $ (3,280)    
Related income tax effect   689    
Subtotal   689    
Total other comprehensive income, net of tax   (2,591)    
Total comprehensive income   (7,136)    
Balance, beginning of year 98,128 106,067    
Other comprehensive income (loss), net of tax   (2,591)    
Balance, end of year   98,128    
Total shareholders’ equity   98,128 106,067  
Cash flows from operating activities:        
Net loss   (4,545)    
Adjustments to reconcile net income to net cash provided by operating activities:        
Amortization of deferred acquisition costs   16,645    
Acquisition costs deferred   (17,637)    
Benefit provision for credit losses   (26)    
Deferred income tax benefit   (4,127)    
Increase in receivables, net   (1)    
Increase in insurance reserves and policyholder funds   12,684    
(Decrease) increase in accounts payable and accrued expenses   3,215    
Net cash provided by operating activities   4,800    
LDTI Adoption Impacts [Member]        
ASSETS        
Reinsurance recoverables   (61)    
Deferred income taxes, net   (3,320)    
Deferred acquisition costs   (3,598)    
Other assets   (2)    
Total assets   (6,981) (2,731)  
LIABILITIES AND SHAREHOLDERS’ EQUITY        
Future policy benefits   (21,583)    
Unearned premiums   (2,333)    
Other policy liabilities   4,492    
Total insurance reserves and policyholder funds   (19,424)    
Total liabilities   (19,424)    
Shareholders’ equity:        
Retained earnings   (870)    
Accumulated other comprehensive loss   13,313    
Total shareholders’ equity   12,443 (1,208)  
Total liabilities and shareholders’ equity   (6,981) (2,731)  
Revenue:        
Insurance premiums, net [2]   (208)    
Total revenue   206    
Benefits and expenses:        
Insurance benefits and losses incurred   (1,753)    
Future policy benefits remeasurement (gain) loss   (2,334)    
Commissions and underwriting expenses   303    
Total benefits and expenses   (3,784)    
Loss before income taxes   3,990    
Income tax benefit   838    
Net loss   3,152    
Net loss applicable to common shareholders   $ 3,152    
Earnings (loss) per common share (basic) (in Dollars per share)   $ 0.16    
Earnings (loss) per common share (diluted) (in Dollars per share)   $ 0.16    
Other comprehensive gain (loss):        
Future policy benefit discount rate remeasurement gain (loss)   $ 8,774    
Subtotal   8,774    
Related income tax effect   (1,843)    
Subtotal   (1,843)    
Total other comprehensive income, net of tax   6,931    
Total comprehensive income   10,083    
Balance, beginning of year 12,443 (1,208)    
Other comprehensive income (loss), net of tax   6,931    
Balance, end of year   12,443    
Total shareholders’ equity   12,443 (1,208)  
Cash flows from operating activities:        
Net loss   3,152    
Adjustments to reconcile net income to net cash provided by operating activities:        
Amortization of deferred acquisition costs   1,906    
Acquisition costs deferred   (1,602)    
Benefit provision for credit losses   22    
Deferred income tax benefit   837    
Increase in receivables, net   2,889    
Increase in insurance reserves and policyholder funds   (7,204)    
Net cash provided by operating activities   0    
Retained Earnings [Member]        
Shareholders’ equity:        
Total shareholders’ equity 48,709 43,499   $ 45,699
Benefits and expenses:        
Net loss 6,017 (1,393)    
Other comprehensive gain (loss):        
Balance, beginning of year 43,499      
Balance, end of year 48,709 43,499    
Total shareholders’ equity 48,709 43,499   45,699
Cash flows from operating activities:        
Net loss 6,017 (1,393)    
Retained Earnings [Member] | As Previously Reported [Member]        
Shareholders’ equity:        
Total shareholders’ equity   45,854   50,929
Benefits and expenses:        
Net loss   (4,268)    
Other comprehensive gain (loss):        
Balance, beginning of year 45,854      
Balance, end of year   45,854    
Total shareholders’ equity   45,854   50,929
Cash flows from operating activities:        
Net loss   (4,268)    
Retained Earnings [Member] | Revision Impacts [Member]        
Shareholders’ equity:        
Total shareholders’ equity   (1,485)   (1,208)
Benefits and expenses:        
Net loss   (277)    
Other comprehensive gain (loss):        
Balance, beginning of year (1,485)      
Balance, end of year   (1,485)    
Total shareholders’ equity   (1,485)   (1,208)
Cash flows from operating activities:        
Net loss   (277)    
Retained Earnings [Member] | As Revised [Member]        
Shareholders’ equity:        
Total shareholders’ equity   44,369 49,721 49,721
Benefits and expenses:        
Net loss   (4,545)    
Other comprehensive gain (loss):        
Balance, beginning of year 44,369 49,721    
Balance, end of year   44,369    
Total shareholders’ equity   44,369 49,721 49,721
Cash flows from operating activities:        
Net loss   (4,545)    
Retained Earnings [Member] | LDTI Adoption Impacts [Member]        
Shareholders’ equity:        
Total shareholders’ equity   (870)   (4,022)
Benefits and expenses:        
Net loss   3,152    
Other comprehensive gain (loss):        
Balance, beginning of year (870)      
Balance, end of year   (870)    
Total shareholders’ equity   (870)   $ (4,022)
Cash flows from operating activities:        
Net loss   3,152    
Accumulated Other Comprehensive Loss [Member]        
Shareholders’ equity:        
Total shareholders’ equity (390) (5,399) (9,739)  
Other comprehensive gain (loss):        
Total other comprehensive income, net of tax 5,009 4,340    
Balance, beginning of year (5,399) (9,739)    
Other comprehensive income (loss), net of tax 5,009 4,340    
Balance, end of year (390) (5,399)    
Total shareholders’ equity (390) (5,399) (9,739)  
Accumulated Other Comprehensive Loss [Member] | As Revised [Member]        
Shareholders’ equity:        
Total shareholders’ equity   (18,712) (16,121)  
Other comprehensive gain (loss):        
Total other comprehensive income, net of tax   (2,591)    
Balance, beginning of year (18,712) (16,121)    
Other comprehensive income (loss), net of tax   (2,591)    
Balance, end of year   (18,712)    
Total shareholders’ equity   (18,712) (16,121)  
Accumulated Other Comprehensive Loss [Member] | LDTI Adoption Impacts [Member]        
Shareholders’ equity:        
Total shareholders’ equity   13,313 6,382  
Other comprehensive gain (loss):        
Total other comprehensive income, net of tax   6,931    
Balance, beginning of year $ 13,313 6,382    
Other comprehensive income (loss), net of tax   6,931    
Balance, end of year   13,313    
Total shareholders’ equity   $ 13,313 $ 6,382  
[1] DAC is associated with the following product lines: American Southern products include automobile liability, general liability, inland marine, automobile physical damage, and surety; and Bankers Fidelity products include individual life, group whole life, Medicare Supplement, and individual and group accident and health products.
[2] Related to reclassification of group accident and health from long duration to short duration