Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Abstract]

Fair Value of Annuities

The following table summarizes the fair value of the annuities at December 31, 2023, that the Company has purchased to satisfy its obligations.

Life Insurance Company	A.M. Best Rating	Statement Value of Annuities Exceeding 1% of Statutory Surplus
		(in thousands)
Pacific Life Insurance Company	A+	$	20,961
Metropolitan Tower Life Insurance Company	A+		15,173
American General Life Insurance Company	A		14,171
United of Omaha Life Insurance Company	A+		10,316
Brighthouse Financial Life Insurance Company	A		9,039
New York Life Insurance Company	A++		8,271
Berkshire Hathaway Life Insurance Company of Nebraska	A++		7,226
John Hancock Life Insurance Company	A+		5,569
Athene Annuity and Life Company	A		3,644
Protective Life Insurance Company	A+		3,514
Wilton Reassurance Company	A+		2,971
Other			6,041
		$	106,896

Components of Lease Expense

The components of lease expense were as follows:

	Year Ended December 31,
	2023		2022
	(in thousands)
Operating lease cost	$	108	$	103
Finance lease cost:
Amortization of right-of-use assets		320		193
Interest on lease liabilities		8		9
Total finance lease cost	$	328	$	202

Schedule of Supplemental Cash Flow Information Related to Leases

Supplemental cash flow information related to leases was as follows:

	Year Ended December 31,
	2023			2022
	(in thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	(77	)	$	(87	)
Operating cash flows from finance leases		8			9
Financing cash flows from finance leases		91			58

Schedule of Right-of-use Assets Obtained in Exchange for Lease Obligations

Right-of-use assets obtained in the exchange for the lease obligations were as follows:

	December 31,
	2023		2022
	(in thousands)
Operating leases	$	26	$	45
Finance leases		99		122

Schedule of Supplemental Balance Sheet Information Related to Leases

Supplemental balance sheet information related to leases was as follows:

	December 31, 2023			December 31, 2022			Balance Sheet Classification
	(in thousands)
Operating leases:
Operating lease right-of-use assets	$	29		$	106		Other assets
Operating lease liabilities	$	29		$	106		Accounts payable and other liabilities
Finance leases:
Finance lease right-of-use assets	$	462		$	362
Finance lease accumulated amortization    right-of-use assets		(320	)		(193	)
Property and equipment, net	$	142		$	169		Property and equipment, net
Finance lease liabilities	$	238		$	230		Accounts payable and other liabilities

Schedule of Weighted Average Remaining Lease Term and Discount Rate

	December 31,
	2023				2022
Weighted average remaining lease term:
Operating leases		0.7		years		1.2		years
Finance leases		2.9		years		3.0		years
Weighted average discount rate:
Operating leases		6.66	%			1.59	%
Finance leases		5.52	%			3.33	%

Schedule of Maturity Analysis of Annual Undiscounted Cash Flows of Operating and Finance Lease Liabilities

The following is a maturity analysis of the annual undiscounted cash flows of the operating and finance lease liabilities as of December 31, 2023:

	Operating Leases		Finance Leases
	(in thousands)
2024	$	29	$	97
2025		1		93
2026		—		49
2027		—		22
2028		—		—
Total lease payments		30		261
Less imputed interest		1		23
Total	$	29	$	238