Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2024

Commitments and Contingencies Disclosure [Abstract]

Fair Value of Annuities

The following table summarizes the fair value of the annuities at December 31, 2024, 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+	$	24,059
Metropolitan Tower Life Insurance Company	A+		18,237
American General Life Insurance Company	A		13,752
United of Omaha Life Insurance Company	A+		10,345
Brighthouse Financial Life Insurance Company	A		8,746
New York Life Insurance Company	A++		7,122
Berkshire Hathaway Life Insurance Company of Nebraska	A++		7,107
John Hancock Life Insurance Company	A+		5,278
Athene Annuity and Life Company	A+		3,556
Wilton Reassurance Company	A+		2,816
Protective Life Insurance Company	A+		2,686
Other			6,035
		$	109,739

Components of Lease Expense

The components of lease expense were as follows:

	Year Ended December 31,
	2024		2023
	(in thousands)
Operating lease cost	$	101	$	108
Finance lease cost:
Amortization of right-of-use assets		398		320
Interest on lease liabilities		11		8
Total finance lease cost	$	409	$	328

Schedule of Supplemental Cash Flow Information Related to Leases

Supplemental cash flow information related to leases was as follows:

	Year Ended December 31,
	2024		2023
	(in thousands)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	247	$	(77	)
Operating cash flows from finance leases		11		8
Financing cash flows from finance leases		85		91

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,
	2024		2023
	(in thousands)
Operating leases	$	325	$	26
Finance leases		—		99

Schedule of Supplemental Balance Sheet Information Related to Leases

Supplemental balance sheet information related to leases was as follows:

	December 31, 2024			December 31, 2023			Balance Sheet Classification
	(in thousands)
Operating leases:
Operating lease right-of-use assets	$	276		$	29		Other assets
Operating lease liabilities	$	276		$	29		Accounts payable and other liabilities
Finance leases:
Finance lease right-of-use assets	$	462		$	462
Finance lease accumulated amortization    right-of-use assets		(398	)		(320	)
Property and equipment, net	$	64		$	142		Property and equipment, net
Finance lease liabilities	$	152		$	238		Accounts payable and other liabilities

Schedule of Weighted Average Remaining Lease Term and Discount Rate

	December 31,
	2024				2023
Weighted average remaining lease term:
Operating leases		3.8		years		0.7		years
Finance leases		2.1		years		2.9		years
Weighted average discount rate:
Operating leases		8.45	%			6.66	%
Finance leases		5.89	%			5.52	%

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, 2024:

	Operating Leases		Finance Leases
	(in thousands)
2025	$	88	$	93
2026		83		49
2027		73		22
2028		75		—
2029		6		—
Total lease payments		325		164
Less imputed interest		49		12
Total	$	276	$	152