Unpaid Losses and Loss Adjustment Expenses (Tables)

12 Months Ended

Dec. 31, 2022

Insurance [Abstract]

Schedule of activity in the liability for unpaid losses and loss adjustment expenses

	Year Ended December 31,
	2022		2021			2020
Balance, beginning of year:
Liability for unpaid losses and loss adjustment expenses	$	139,662	$	105,750		$	93,250
Reinsurance recoverables on losses		21,200		8,710			4,045
Net balance, beginning of year		118,462		97,040			89,205
Acquired unpaid losses and loss adjustment expenses related to:
Current year		—		—			—
Prior years		—		—			8,568
Total acquired		—		—			8,568
Incurred related to:
Current year		293,283		220,517			165,181
Prior years		1,149		(4,138	)		3,292
Total incurred		294,432		216,379			168,473
Paid related to:
Current year		197,250		150,278			116,755
Prior years		62,760		44,679			52,451
Total paid		260,010		194,957			169,206
Balance, end of year:
Liability for unpaid losses and loss adjustment expenses		190,459		139,662			105,750
Reinsurance recoverables on losses		37,575		21,200			8,710
Net balance, end of year	$	152,884	$	118,462		$	97,040

Schedule of incurred claims and allocated claim adjustment expenses, net of reinsurance

Private Passenger Auto	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2022
Accident Year	2013 (1)		2014 (1)		2015 (1)		2016		2017		2018		2019		2020		2021		2022		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2013	$	29,079	$	27,840	$	27,363	$	27,334	$	26,014	$	26,138	$	26,105	$	26,077	$	26,096	$	26,114	$	1		10,826
2014		—		32,548		31,349		30,427		29,099		29,144		29,298		29,479		29,423		29,409		—		11,745
2015		—		—		32,438		31,532		30,461		30,503		30,679		30,455		30,379		30,370		15		11,688
2016		—		—		—		40,227		39,260		39,057		39,314		38,535		38,416		38,639		67		14,325
2017		—		—		—		—		40,779		40,199		40,120		40,427		40,488		40,651		143		13,753
2018		—		—		—		—		—		44,925		43,428		43,641		43,575		44,099		215		14,675
2019		—		—		—		—		—		—		53,769		53,328		53,364		53,012		507		16,540
2020		—		—		—		—		—		—		—		46,247		48,519		48,254		823		13,541
2021		—		—		—		—		—		—		—		—		57,316		59,558		1,074		15,321
2022		—		—		—		—		—		—		—		—		—		62,807		4,873		14,526
																		Total	$	432,913

(1) Prior years unaudited

Non- Standard Auto (Primero)	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2022
Accident Year	2013 (1)		2014 (1)		2015 (1)		2016		2017		2018		2019		2020		2021		2022		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2013	$	11,063	$	10,823	$	10,800	$	10,804	$	10,843	$	10,833	$	10,828	$	10,844	$	10,844	$	10,840	$	—		2,617
2014		—		7,297		7,619		7,591		7,577		7,612		7,625		7,606		7,606		7,606		—		1,838
2015		—		—		9,727		9,806		9,655		9,691		9,641		9,622		9,623		9,623		—		1,795
2016		—		—		—		9,967		10,048		10,054		10,033		10,008		9,976		9,974		—		1,741
2017		—		—		—		—		8,722		8,654		8,556		8,541		8,543		8,659		—		1,470
2018		—		—		—		—		—		10,445		11,804		11,763		11,766		11,776		3		1,799
2019		—		—		—		—		—		—		12,264		11,391		11,236		11,221		15		1,503
2020		—		—		—		—		—		—		—		9,018		8,824		8,936		33		963
2021		—		—		—		—		—		—		—		—		10,073		10,016		104		999
2022		—		—		—		—		—		—		—		—		—		5,905		833		538
																		Total	$	94,556

Non- Standard Auto (Direct Auto)	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2022
Accident Year	2013 (1)		2014 (1)		2015 (1)		2016 (1)		2017 (1)		2018		2019		2020		2021		2022		Total IBNR Plus Expected Development on Reported Claims			Cumulative Number of Reported Claims
(in thousands, except claim counts)
2013	$	10,596	$	6,020	$	5,869	$	5,261	$	5,278	$	5,160	$	5,049	$	5,131	$	5,106	$	5,222	$	(18	)		3,373
2014		—		14,010		9,068		6,224		8,381		6,745		6,476		6,672		6,524		6,440		(47	)		4,776
2015		—		—		17,917		14,498		13,043		10,538		10,704		10,945		10,576		10,416		(136	)		9,057
2016		—		—		—		20,547		14,660		13,552		13,956		12,876		12,291		11,973		(211	)		11,137
2017		—		—		—		—		23,376		18,621		15,858		14,648		13,678		13,244		(239	)		11,720
2018		—		—		—		—		—		25,791		22,662		21,980		20,541		20,262		(61	)		14,917
2019		—		—		—		—		—		—		24,932		25,473		24,574		24,879		702			10,918
2020		—		—		—		—		—		—		—		24,036		22,919		23,571		(614	)		13,741
2021		—		—		—		—		—		—		—		—		30,579		30,596		(3,149	)		15,804
2022		—		—		—		—		—		—		—		—		—		33,609		6,321			9,792
																		Total	$	180,212

Home and Farm	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2022
Accident Year	2013 (1)		2014 (1)		2015 (1)		2016		2017		2018		2019		2020		2021		2022		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2013	$	29,978	$	29,201	$	28,527	$	28,316	$	28,285	$	28,315	$	27,594	$	27,588	$	27,595	$	27,603	$	—		4,189
2014		—		36,620		35,981		35,769		35,591		35,685		35,534		35,497		35,503		35,504		5		5,243
2015		—		—		32,740		31,804		31,300		31,577		31,446		31,612		31,600		31,612		2		3,923
2016		—		—		—		45,713		44,513		44,945		44,597		44,728		44,745		44,836		18		6,348
2017		—		—		—		—		42,112		41,593		41,882		41,779		41,804		41,637		55		4,943
2018		—		—		—		—		—		42,486		43,840		43,747		43,682		43,934		62		4,580
2019		—		—		—		—		—		—		45,334		45,828		45,471		45,296		246		5,483
2020		—		—		—		—		—		—		—		36,264		35,668		35,003		196		4,264
2021		—		—		—		—		—		—		—		—		53,079		55,608		317		4,983
2022		—		—		—		—		—		—		—		—		—		106,213		7,555		6,102
																		Total	$	467,246

Crop	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2022
Accident Year	2013 (1)		2014 (1)		2015 (1)		2016		2017		2018		2019		2020		2021		2022		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2013	$	40,976	$	39,665	$	39,665	$	39,665	$	39,665	$	39,665	$	39,665	$	39,665	$	39,665	$	39,665	$	—		2,097
2014		—		22,688		20,333		20,333		20,333		20,333		20,333		20,333		20,333		20,333		—		2,268
2015		—		—		13,813		13,849		13,849		13,849		13,849		13,849		13,849		13,849		—		2,427
2016		—		—		—		20,209		19,582		19,487		19,487		19,487		19,487		19,487		—		2,806
2017		—		—		—		—		33,734		34,181		34,181		34,181		34,181		34,181		—		2,968
2018		—		—		—		—		—		12,506		11,730		11,730		11,730		11,730		—		2,147
2019		—		—		—		—		—		—		33,913		37,629		37,629		37,629		—		3,101
2020		—		—		—		—		—		—		—		28,688		28,759		28,759		—		2,442
2021		—		—		—		—		—		—		—		—		28,574		28,144		—		2,726
2022		—		—		—		—		—		—		—		—		—		21,834		314		1,809
																		Total	$	255,611

Commercial (Westminster)	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2022
Accident Year	2013 (1)		2014 (1)		2015 (1)		2016 (1)		2017 (1)		2018 (1)		2019 (1)		2020		2021		2022		Total IBNR Plus Expected Development on Reported Claims		Cumulative Number of Reported Claims
(in thousands, except claim counts)
2013	$	2,214	$	1,982	$	2,000	$	1,935	$	2,058	$	2,053	$	2,037	$	2,036	$	2,036	$	2,036	$	—		138
2014		—		4,385		4,274		4,286		4,428		4,450		4,443		4,445		4,443		4,443		—		272
2015		—		—		3,082		3,258		4,019		4,218		4,293		4,238		4,294		4,290		—		278
2016		—		—		—		4,661		5,719		6,200		6,091		6,248		6,354		6,353		7		264
2017		—		—		—		—		5,552		6,249		6,838		7,347		7,905		7,855		67		320
2018		—		—		—		—		—		10,358		11,177		12,414		12,769		13,100		588		480
2019		—		—		—		—		—		—		11,658		13,051		14,564		15,370		1,401		421
2020		—		—		—		—		—		—		—		14,774		14,063		15,404		1,650		484
2021		—		—		—		—		—		—		—		—		30,911		35,525		6,707		599
2022		—		—		—		—		—		—		—		—		—		45,647		8,267		466
																		Total	$	150,023

Commercial (non- Westminster)	Incurred Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,																				At December 31, 2022
Accident Year	2013 (1)		2014 (1)		2015 (1)		2016		2017		2018		2019		2020		2021		2022		Total IBNR Plus Expected Development on Reported Claims			Cumulative Number of Reported Claims
(in thousands, except claim counts)
2013	$	2,690	$	2,637	$	2,566	$	2,548	$	2,508	$	2,511	$	2,511	$	2,511	$	2,511	$	2,511	$	—			227
2014		—		2,180		1,732		1,694		1,675		1,650		1,650		1,650		1,650		1,650		—			163
2015		—		—		1,695		1,643		1,637		1,582		1,580		1,580		1,580		1,580		—			135
2016		—		—		—		2,683		2,526		2,515		2,516		2,512		2,512		2,511		—			288
2017		—		—		—		—		2,530		2,513		2,510		2,497		2,494		2,494		—			167
2018		—		—		—		—		—		1,652		1,576		1,609		1,555		1,554		—			147
2019		—		—		—		—		—		—		2,607		2,782		2,777		2,793		—			191
2020		—		—		—		—		—		—		—		2,293		2,054		2,371		(4	)		132
2021		—		—		—		—		—		—		—		—		2,726		2,507		(1	)		199
2022		—		—		—		—		—		—		—		—		—		4,536		344			204
																		Total	$	24,507

Schedule of paid claims and allocated claim adjustment expenses, net of reinsurance

Private Passenger Auto	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
Accident Year	2013 (1)		2014 (1)		2015 (1)		2016		2017		2018		2019		2020		2021		2022
2013	$	20,077	$	23,576	$	24,765	$	24,918	$	25,718	$	25,843	$	26,035	$	26,019	$	26,073	$	26,102
2014		—		22,744		25,727		27,076		27,443		28,281		28,765		29,239		29,407		29,409
2015		—		—		23,401		27,171		28,933		29,598		29,795		30,120		30,355		30,355
2016		—		—		—		29,009		35,845		37,307		38,108		37,833		38,173		38,303
2017		—		—		—		—		31,033		37,050		38,331		39,738		40,111		40,294
2018		—		—		—		—		—		34,358		40,213		41,479		42,820		43,074
2019		—		—		—		—		—		—		42,414		48,414		50,370		51,556
2020		—		—		—		—		—		—		—		35,495		42,585		45,670
2021		—		—		—		—		—		—		—		—		42,326		52,256
2022		—		—		—		—		—		—		—		—		—		49,911
																		Total	$	406,930
All outstanding liabilities prior to 2012, net of reinsurance																				16
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	25,999

(1) Prior years unaudited

Non-Standard Auto (Primero)	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
Accident Year	2013 (1)		2014 (1)		2015 (1)		2016		2017		2018		2019		2020		2021		2022
2013	$	6,320	$	9,675	$	10,508	$	10,717	$	10,805	$	10,815	$	10,818	$	10,844	$	10,844	$	10,840
2014		—		3,733		6,707		7,423		7,521		7,579		7,605		7,606		7,606		7,606
2015		—		—		5,335		8,685		9,479		9,557		9,620		9,622		9,623		9,623
2016		—		—		—		5,409		8,882		9,790		9,912		9,974		9,976		9,974
2017		—		—		—		—		4,348		7,660		8,204		8,460		8,506		8,659
2018		—		—		—		—		—		5,492		10,536		11,616		11,730		11,766
2019		—		—		—		—		—		—		6,300		10,007		10,971		11,175
2020		—		—		—		—		—		—		—		4,112		7,645		8,657
2021		—		—		—		—		—		—		—		—		4,844		8,946
2022		—		—		—		—		—		—		—		—		—		3,203
																		Total	$	90,449
All outstanding liabilities prior to 2012, net of reinsurance																				—
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	4,107

Non-Standard Auto (Direct Auto)	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
Accident Year	2013 (1)		2014 (1)		2015 (1)		2016 (1)		2017 (1)		2018		2019		2020		2021		2022
2013	$	1,944	$	3,123	$	3,796	$	4,291	$	4,602	$	4,808	$	4,890	$	4,960	$	5,000	$	5,221
2014		—		2,201		3,573		4,452		5,369		5,781		6,151		6,327		6,364		6,421
2015		—		—		2,967		5,202		7,057		8,327		9,560		10,057		10,176		10,365
2016		—		—		—		3,526		6,272		8,559		10,603		11,058		11,519		11,820
2017		—		—		—		—		4,385		6,981		10,034		11,366		12,098		12,869
2018		—		—		—		—		—		6,034		12,285		15,204		16,759		18,723
2019		—		—		—		—		—		—		10,203		16,214		18,982		21,195
2020		—		—		—		—		—		—		—		9,965		15,401		18,503
2021		—		—		—		—		—		—		—		—		13,767		21,209
2022		—		—		—		—		—		—		—		—		—		11,766
																		Total	$	138,092
All outstanding liabilities prior to 82012, net of reinsurance																				4
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	42,124

Home and Farm	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
Accident Year	2013 (1)		2014 (1)		2015 (1)		2016		2017		2018		2019		2020		2021		2022
2013	$	23,355	$	26,935	$	27,183	$	27,222	$	27,456	$	27,495	$	27,561	$	27,583	$	27,590	$	27,598
2014		—		32,208		35,199		35,218		35,371		35,482		35,482		35,485		35,503		35,502
2015		—		—		27,204		30,165		30,350		30,573		31,383		31,597		31,597		31,599
2016		—		—		—		37,655		44,942		44,270		44,529		44,583		44,650		44,690
2017		—		—		—		—		34,657		38,928		40,441		40,941		41,414		41,504
2018		—		—		—		—		—		37,880		42,814		43,178		43,549		43,634
2019		—		—		—		—		—		—		38,718		43,253		44,119		44,847
2020		—		—		—		—		—		—		—		29,273		33,988		34,243
2021		—		—		—		—		—		—		—		—		41,096		48,890
2022		—		—		—		—		—		—		—		—		—		92,482
																		Total	$	444,989
All outstanding liabilities prior to 2012, net of reinsurance																				—
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	22,257

Crop	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
Accident Year	2013 (1)		2014 (1)		2015 (1)		2016		2017		2018		2019		2020		2021		2022
2013	$	35,511	$	39,665	$	39,665	$	39,665	$	39,665	$	39,665	$	39,665	$	39,665	$	39,665	$	39,665
2014		—		17,789		20,333		20,333		20,333		20,333		20,333		20,333		20,333		20,333
2015		—		—		12,866		13,849		13,849		13,849		13,849		13,849		13,849		13,849
2016		—		—		—		16,444		19,487		19,487		19,487		19,487		19,487		19,487
2017		—		—		—		—		32,768		34,181		34,181		34,181		34,181		34,181
2018		—		—		—		—		—		10,737		11,730		11,730		11,730		11,730
2019		—		—		—		—		—		—		26,208		37,629		37,629		37,629
2020		—		—		—		—		—		—		—		27,952		28,759		28,759
2021		—		—		—		—		—		—		—		—		29,424		28,143
2022		—		—		—		—		—		—		—		—		—		20,279
																		Total	$	254,055
All outstanding liabilities prior to 2012, net of reinsurance																				—
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	1,556

Commercial (Westminster)	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
Accident Year	2013 (1)		2014 (1)		2015 (1)		2016 (1)		2017 (1)		2018 (1)		2019 (1)		2020		2021		2022
2013	$	1,494	$	1,727	$	1,829	$	1,889	$	1,949	$	2,035	$	2,036	$	2,036	$	2,036	$	2,036
2014		—		3,330		3,921		4,151		4,269		4,395		4,403		4,410		4,443		4,443
2015		—		—		2,126		2,794		3,332		3,950		4,206		4,231		4,287		4,290
2016		—		—		—		3,172		5,289		5,630		5,693		6,112		6,338		6,346
2017		—		—		—		—		3,573		4,927		5,865		6,576		7,206		7,512
2018		—		—		—		—		—		6,494		9,472		10,591		11,911		12,136
2019		—		—		—		—		—		—		6,294		9,925		11,056		12,993
2020		—		—		—		—		—		—		—		8,146		10,853		12,171
2021		—		—		—		—		—		—		—		—		16,269		25,105
2022		—		—		—		—		—		—		—		—		—		15,817
																		Total	$	102,849
All outstanding liabilities prior to 2012, net of reinsurance																				—
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	47,174

Commercial (non- Westminster)	Paid Claims and Allocated Claim Adjustment Expenses, Net of Reinsurance For the Year Ended December 31,
Accident Year	2013 (1)		2014 (1)		2015 (1)		2016		2017		2018		2019		2020		2021		2022
2013	$	2,520	$	2,751	$	2,530	$	2,504	$	2,508	$	2,511	$	2,511	$	2,511	$	2,511	$	2,511
2014		—		1,782		1,925		1,563		1,640		1,650		1,650		1,650		1,650		1,650
2015		—		—		1,274		1,796		1,818		1,580		1,580		1,580		1,580		1,580
2016		—		—		—		1,822		2,806		2,498		2,512		2,512		2,512		2,511
2017		—		—		—		—		1,530		2,465		2,497		2,497		2,494		2,494
2018		—		—		—		—		—		1,049		1,213		1,240		1,554		1,554
2019		—		—		—		—		—		—		1,917		2,712		2,717		2,793
2020		—		—		—		—		—		—		—		1,542		1,892		2,362
2021		—		—		—		—		—		—		—		—		1,687		2,345
2022		—		—		—		—		—		—		—		—		—		2,846
																		Total	$	22,646
All outstanding liabilities prior to 2012, net of reinsurance																				—
Liabilities for Unpaid Losses and Loss Adjustment Expenses, net of reinsurance																			$	1,861

Schedule of paid claims and allocated claim adjustment expenses, net of reinsurance

	December 31, 2022
Liabilities for unpaid losses and loss adjustment expenses:
Private passenger auto	$	27,439
Non-standard auto (Primero)		4,107
Non-standard auto (Direct Auto)		42,124
Home and farm		27,989
Crop		2,145
Commercial (Westminster)		76,163
Commercial (non-Westminster)		1,890
All other		8,602
Total liabilities for unpaid losses and loss adjustment expenses		190,459
Reinsurance recoverables on losses:
Private passenger auto		1,440
Non-standard auto (Primero)		—
Non-standard auto (Direct Auto)		—
Home and farm		5,732
Crop		589
Commercial (Westminster)		28,989
Commercial (non-Westminster)		29
All other		796
Total reinsurance recoverables on losses		37,575
Net liability for unpaid losses and loss adjustment expenses	$	152,884

Schedule of required supplementary information about average historical claims duration

	Average Annual Percentage Payout of Incurred Claims by Age, Net of Reinsurance
Years	1		2		3		4		5		6		7		8		9		10
Private Passenger Auto		48.4%		21.5%		12.3%		7.2%		5.0%		2.9%		1.4%		1.0%		0.2%		0.1%
Non-Standard Auto (Primero)		77.1%		16.7%		4.2%		1.2%		0.6%		0.1%		0.1%		—		—		—
Non-Standard Auto (Direct Auto)		40.5%		24.5%		14.6%		8.9%		5.6%		3.4%		1.3%		0.6%		0.4%		0.2%
Home and Farm		67.7%		14.5%		8.8%		5.3%		2.3%		0.8%		0.4%		0.1%		0.1%		—
Crop		100.0%		—		—		—		—		—		—		—		—		—
Commercial (Westminster)		42.7%		21.3%		16.6%		12.0%		4.8%		1.3%		0.5%		0.2%		0.6%		—
Commercial (non-Westminster)		79.9%		10.8%		5.1%		2.3%		1.3%		0.5%		0.1%		—		—		—