Financial Schedules Schedule II - Condensed Financial Information (Parent Company) (Notes)

12 Months Ended

Dec. 31, 2017

Condensed Financial Information (Parent Company) [Abstract]

Condensed Financial Information of Parent Company Only Disclosure [Text Block]

Schedule II Condensed Financial Information of Registrant CITIZENS, INC. (Parent Company) Balance Sheets
	At December 31,
	2017			2016
	(In thousands)
Assets
Investment in subsidiaries (1)	$	158,453		173,877
Fixed maturities available-for-sale, at fair value	39,521			51,028
Fixed maturities held-to-maturity, at amortized cost	350			357
Equity securities available-for-sale, at fair value	1,133			1,030
Real estate and other long-term investments	5,832			5,920
Short-term investments	—			508
Cash	23,850			14,673
Accrued investment income	576			757
Accounts receivable from subsidiaries (1)	5,489			2,658
Property and equipment	789			746
Other assets	290			237
Total assets	$	236,283		251,791
Liabilities and Stockholders' Equity
Liabilities:
Accrued expense and other liabilities	$	12,770		2,691
Total liabilities	$	12,770		2,691
Stockholders' equity:
Common stock:
Class A	$	259,383		259,383
Class B	3,184			3,184
Accumulated retained deficit	(54,375		)	(16,248	)
Unrealized investment gains on securities held by parent and subsidiaries, net of tax	26,332			13,792
Treasury stock	(11,011		)	(11,011	)
Total stockholders' equity	223,513			249,100
Total liabilities and stockholders' equity	$	236,283		251,791

Schedule II, Continued Condensed Financial Information of Registrant CITIZENS, INC. (Parent Company) Statements of Operations
	Years Ended December 31,
	2017			2016		2015
	(In thousands)
Revenues:
Management service fees (1)	$	42,367		33,748		31,328
Investment income	1,282			1,491		1,499
Other	80			49		58
Total revenues	43,729			35,288		32,885
Expenses:
General expenses	41,680			33,807		29,609
Taxes, licenses and fees	1,203			996		918
Federal income tax expense (benefit)	228			(196	)	523
Total expenses	43,111			34,607		31,050
Income before equity in income of consolidated subsidiaries	618			681		1,835
Equity in income (loss) of consolidated subsidiaries	(38,745		)	1,288		(4,978	)
Net income (loss)	$	(38,127	)	1,969		(3,143	)

⁽¹⁾ Eliminated in consolidation.

Schedule II, Continued Condensed Financial Information of Registrant CITIZENS, INC. (Parent Company) Statements of Cash Flows
	Years Ended December 31,
	2017			2016		2015
	(In thousands)
Cash flows from operating activities:
Net income (loss)	$	(38,127	)	1,969		(3,143	)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Equity in loss (income) of consolidated subsidiaries	38,745			(1,288	)	4,978
Accrued expenses and other liabilities	4,370			(3,018	)	483
Amortization of premiums and discounts on investments	714			911		984
Depreciation	319			162		155
Accrued investment income	181			35		(14	)
Decrease (increase) in receivable from subsidiaries and other assets	(2,901		)	300		(627	)
Other, net	(102		)	149		110
Net cash provided by (used in) operating activities	3,199			(780	)	2,926
Cash flows from investing activities:
Purchase of fixed maturities, available-for-sale	—			(6,615	)	(4,559	)
Maturities of fixed maturities, available-for-sale	10,986			8,015		2,645
Sale of other long-term investments and property and equipment	3			371		16
Purchase of other long-term investments and property and equipment	(261		)	(740	)	(88	)
Purchase of short-term investments	—			(522	)	—
Maturity of short-term investments	500			—		—
Capital contribution to subsidiary	(5,250		)	—		—
Net cash provided by (used in) investment activities	5,978			509		(1,986	)
Cash flows from financing activities:
Purchase of the Company's stock from affiliates	—			(812	)	—
Net cash used in financing activities	—			(812	)	—
Net increase (decrease) in cash	9,177			(1,083	)	940
Cash at beginning of year	14,673			15,756		14,816
Cash at end of year	$	23,850		14,673		15,756

Note to Schedule II:

Citizens, Inc.'s investments in consolidated subsidiaries are stated at cost plus equity in undistributed income of consolidated subsidiaries. The Company includes in its Statement of Operations dividends from its subsidiaries and equity in undistributed income (loss) of consolidated subsidiaries, which represents the net income (loss) of each of its wholly-owned subsidiaries.