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Investments (Tables) | 6 Months Ended
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Jun. 30, 2015
Summary of Amortized Cost, Gross Unrealized Gains and Losses, and Estimated Fair Value of Available-for-Sale Securities | At June 30, 2015 and December 31, 2014, the cost or amortized cost, gross unrealized gains and losses, and estimated fair value of the Company’s available-for-sale securities by security type were as follows:
|  | Cost or Amortized Cost |  |  | Gross Unrealized Gain |  |  | Gross Unrealized Loss |  |  | Estimated Fair Value |
As of June 30, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed-maturity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Treasury and U.S. government agencies |  | $ | 10,918 |  |  | $ | 18 |  |  | $ | (9 | ) |  | $ | 10,927 |
Corporate bonds |  |  | 43,118 |  |  |  | 94 |  |  |  | (807 | ) |  |  | 42,405 |
Asset-backed securities |  |  | 4,162 |  |  |  | 4 |  |  |  | (3 | ) |  |  | 4,163 |
Mortgage-backed securities |  |  | 14,528 |  |  |  | 5 |  |  |  | (95 | ) |  |  | 14,438 |
State, municipalities, and political subdivisions |  |  | 82,489 |  |  |  | 705 |  |  |  | (657 | ) |  |  | 82,537 |
Redeemable preferred stock |  |  | 10,283 |  |  |  | 221 |  |  |  | (37 | ) |  |  | 10,467 |
Other |  |  | 497 |  |  |  | 1 |  |  |  | — |  |  |  | 498 |
Total |  |  | 165,995 |  |  |  | 1,048 |  |  |  | (1,608 | ) |  |  | 165,435 |
Equity securities |  |  | 59,557 |  |  |  | 2,327 |  |  |  | (1,553 | ) |  |  | 60,331 |
Total available-for-sale securities |  | $ | 225,552 |  |  | $ | 3,375 |  |  | $ | (3,161 | ) |  | $ | 225,766 |
As of December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed-maturity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Treasury and U.S. government agencies |  | $ | 2,881 |  |  | $ | 5 |  |  | $ | (8 | ) |  | $ | 2,878 |
Corporate bonds |  |  | 23,645 |  |  |  | 57 |  |  |  | (430 | ) |  |  | 23,272 |
Asset-backed securities |  |  | 697 |  |  |  | — |  |  |  | — |  |  |  | 697 |
Mortgage-backed securities |  |  | 3,004 |  |  |  | 8 |  |  |  | (3 | ) |  |  | 3,009 |
State, municipalities, and political subdivisions |  |  | 56,336 |  |  |  | 1,205 |  |  |  | (38 | ) |  |  | 57,503 |
Redeemable preferred stock |  |  | 9,433 |  |  |  | 178 |  |  |  | (54 | ) |  |  | 9,557 |
Other |  |  | 167 |  |  |  | 1 |  |  |  | — |  |  |  | 168 |
Total |  |  | 96,163 |  |  |  | 1,454 |  |  |  | (533 | ) |  |  | 97,084 |
Equity securities |  |  | 45,387 |  |  |  | 1,694 |  |  |  | (1,531 | ) |  |  | 45,550 |
Total available-for-sale securities |  | $ | 141,550 |  |  | $ | 3,148 |  |  | $ | (2,064 | ) |  | $ | 142,634 |
Scheduled Contractual Maturities of Fixed-Maturity Securities | The scheduled contractual maturities of fixed-maturity securities as of June 30, 2015 and December 31, 2014 are as follows:
|  | Amortized Cost |  |  | Estimated Fair Value |
As of June 30, 2015 |  |  |  |  |  |  |  |
Available-for-sale |  |  |  |  |  |  |  |
Due in one year or less |  | $ | 687 |  |  | $ | 690 |
Due after one year through five years |  |  | 49,439 |  |  |  | 49,605 |
Due after five years through ten years |  |  | 80,498 |  |  |  | 79,836 |
Due after ten years |  |  | 20,843 |  |  |  | 20,866 |
Mortgage-backed securities |  |  | 14,528 |  |  |  | 14,438 |
|  | $ | 165,995 |  |  | $ | 165,435 |
|  | Amortized Cost |  |  | Estimated Fair Value |
As of December 31, 2014 |  |  |  |  |  |  |  |
Available-for-sale |  |  |  |  |  |  |  |
Due in one year or less |  | $ | 715 |  |  | $ | 721 |
Due after one year through five years |  |  | 25,973 |  |  |  | 26,093 |
Due after five years through ten years |  |  | 56,448 |  |  |  | 56,847 |
Due after ten years |  |  | 10,023 |  |  |  | 10,414 |
Mortgage-backed securities |  |  | 3,004 |  |  |  | 3,009 |
|  | $ | 96,163 |  |  | $ | 97,084 |
Summary of Proceeds Received and Gross Realized Gains and Losses from Sales of Available for Sale Securities | Proceeds received, and the gross realized gains and losses from sales of available-for-sale securities, for the three and six months ended June 30, 2015 and 2014 were as follows:
|  | Proceeds |  |  | Gross Realized Gains |  |  | Gross Realized Losses |
Three months ended June 30, 2015 |  |  |  |  |  |  |  |  |  |  |  |
Fixed-maturity securities |  | $ | 1,051 |  |  | $ | 1 |  |  | $ | (24 | )
Equity securities |  | $ | 3,239 |  |  | $ | 121 |  |  | $ | (172 | )
Three months ended June 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |
Fixed-maturity securities |  | $ | 18,271 |  |  | $ | 799 |  |  | $ | — |
Equity securities |  | $ | 3,166 |  |  | $ | 433 |  |  | $ | (65 | )
Six months ended June 30, 2015 |  |  |  |  |  |  |  |  |  |  |  |
Fixed-maturity securities |  | $ | 3,285 |  |  | $ | 59 |  |  | $ | (30 | )
Equity securities |  | $ | 7,994 |  |  | $ | 329 |  |  | $ | (625 | )
Six months ended June 30, 2014 |  |  |  |  |  |  |  |  |  |  |  |
Fixed-maturity securities |  | $ | 19,962 |  |  | $ | 864 |  |  | $ | (9 | )
Equity securities |  | $ | 5,930 |  |  | $ | 508 |  |  | $ | (192 | )
Summary of Securities with Gross Unrealized Loss Positions Aggregated by Investment Category | Securities with gross unrealized loss positions at June 30, 2015 and December 31, 2014, aggregated by investment category and length of time the individual securities have been in a continuous loss position, are as follows:
|  | Less Than Twelve Months |  |  | Twelve Months or Greater |  |  | Total |
|  | Gross Unrealized Loss |  |  | Estimated Fair Value |  |  | Gross Unrealized Loss |  |  | Estimated Fair Value |  |  | Gross Unrealized Loss |  |  | Estimated Fair Value |
As of June 30, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed-maturity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Treasury and U.S. government agencies |  | $ | (9 | ) |  | $ | 3,224 |  |  | $ | — |  |  | $ | — |  |  | $ | (9 | ) |  | $ | 3,224 |
Corporate bonds |  |  | (789 | ) |  |  | 33,325 |  |  |  | (18 | ) |  |  | 982 |  |  |  | (807 | ) |  |  | 34,307 |
Asset-backed securities |  |  | (3 | ) |  |  | 1,234 |  |  |  | — |  |  |  | — |  |  |  | (3 | ) |  |  | 1,234 |
Mortgage-backed securities |  |  | (95 | ) |  |  | 10,365 |  |  |  | — |  |  |  | — |  |  |  | (95 | ) |  |  | 10,365 |
State, municipalities, and political subdivisions |  |  | (609 | ) |  |  | 40,529 |  |  |  | (48 | ) |  |  | 594 |  |  |  | (657 | ) |  |  | 41,123 |
Redeemable preferred stock |  |  | (37 | ) |  |  | 2,981 |  |  |  | — |  |  |  | — |  |  |  | (37 | ) |  |  | 2,981 |
Total fixed-maturity securities |  |  | (1,542 | ) |  |  | 91,658 |  |  |  | (66 | ) |  |  | 1,576 |  |  |  | (1,608 | ) |  |  | 93,234 |
Equity securities |  |  | (1,527 | ) |  |  | 24,714 |  |  |  | (26 | ) |  |  | 834 |  |  |  | (1,553 | ) |  |  | 25,548 |
Total available-for-sale securities |  | $ | (3,069 | ) |  | $ | 116,372 |  |  | $ | (92 | ) |  | $ | 2,410 |  |  | $ | (3,161 | ) |  | $ | 118,782 |
At June 30, 2015, there were 222 securities in an unrealized loss position. Of these securities, seven securities had been in an unrealized loss position for 12 months or greater.
|  | Less Than Twelve Months |  |  | Twelve Months or Greater |  |  | Total |
|  | Gross Unrealized Loss |  |  | Estimated Fair Value |  |  | Gross Unrealized Loss |  |  | Estimated Fair Value |  |  | Gross Unrealized Loss |  |  | Estimated Fair Value |
As of December 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed-maturity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
U.S. Treasury and U.S. government agencies |  | $ | (8 | ) |  | $ | 2,485 |  |  | $ | — |  |  | $ | — |  |  | $ | (8 | ) |  | $ | 2,485 |
Corporate bonds |  |  | (428 | ) |  |  | 12,720 |  |  |  | (2 | ) |  |  | 998 |  |  |  | (430 | ) |  |  | 13,718 |
Asset-backed securities |  |  | — |  |  |  | 209 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 209 |
Mortgage-backed securities |  |  | (3 | ) |  |  | 1,018 |  |  |  | — |  |  |  | — |  |  |  | (3 | ) |  |  | 1,018 |
State, municipalities, and political subdivisions |  |  | (19 | ) |  |  | 3,144 |  |  |  | (19 | ) |  |  | 202 |  |  |  | (38 | ) |  |  | 3,346 |
Redeemable preferred stock |  |  | (54 | ) |  |  | 2,586 |  |  |  | — |  |  |  | — |  |  |  | (54 | ) |  |  | 2,586 |
Total fixed-maturity securities |  |  | (512 | ) |  |  | 22,162 |  |  |  | (21 | ) |  |  | 1,200 |  |  |  | (533 | ) |  |  | 23,362 |
Equity securities |  |  | (1,449 | ) |  |  | 18,848 |  |  |  | (82 | ) |  |  | 4,619 |  |  |  | (1,531 | ) |  |  | 23,467 |
Total available-for-sale securities |  | $ | (1,961 | ) |  | $ | 41,010 |  |  | $ | (103 | ) |  | $ | 5,819 |  |  | $ | (2,064 | ) |  | $ | 46,829 |
Schedule of Company's Investments in Limited Partnerships | The following table provides information related to the Company’s investments in limited partnerships.
|  | June 30, 2015 |  |  | December 31, 2014 |
|  | Carrying Value |  |  | Unfunded Balance |  |  | (%)(a) |  |  | Carrying Value |  |  | Unfunded Balance |  |  | (%)(a) |
Investment Strategy |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Primarily in senior secured loans and, to a limited extent, in other debt and equity securities of private U.S. lower-middle-market companies. (b)(c)(e) |  | $ | 4,895 |  |  | $ | 7,549 |  |  |  | 16.50 |  |  | $ | 2,550 |  |  | $ | 9,860 |  |  |  | 16.50 |
Value creation through active distressed debt investing primarily in bank loans, public and private corporate bonds, asset-backed securities, and equity securities received in connection with debt restructuring. (b)(d)(e) |  |  | 3,194 |  |  |  | 4,682 |  |  |  | 0.65 |  |  |  | — |  |  |  | — |  |  |  | — |
Maximum long-term capital appreciation through long and short positions in equity and/or debt securities of publicly traded U.S. and non-U.S. issuers, derivative instruments and certain other financial instruments. (f) |  |  | 14,627 |  |  |  | — |  |  |  | 66.78 |  |  |  | — |  |  |  | — |  |  |  | — |
High returns and long-term capital appreciation through investments in the power, utility and energy industries, and in the infrastructure sector. (b)(g)(h) |  |  | — |  |  |  | 10,000 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Total |  | $ | 22,716 |  |  | $ | 22,231 |  |  |  |  |  |  | $ | 2,550 |  |  | $ | 9,860 |  |  |  |  |
(a) | Represents the Company’s percentage investment in the fund at the balance sheet date.
(b) | Except under certain circumstances, withdrawals from the funds or any assignments are not permitted. Distributions will be received when underlying investments of the funds are liquidated.
(c) | Expected to have a 10-year term and the capital commitment is expected to expire on September 3, 2019.
(d) | Expected to have a three-year term from the end of the capital commitment period, which is March 31, 2018.
(e) | At the fund manager’s discretion, the term of the fund may be extended for up to two additional one-year periods.
(f) | Withdrawal is permitted upon at least 45 days’ written notice to the general partner, provided that the Company has been a limited partner for at least 12 months.
(g) | Expected to have a 10-year term and the capital commitment is expected to expire on June 30, 2020.
(h) | With the consent of a super majority, the term of the fund may be extended for up to three additional one-year periods.
Summary of Unaudited Financial Information and Unaudited Financial Position | The joint venture partners received no distributions during 2015. The following tables provide summarized unaudited financial results for the three months and six months ended June 30, 2015 and the unaudited financial positions of the joint venture at June 30, 2015 and December 31, 2014:
|  | Three Months Ended June 30, 2015 |  |  | Six Months Ended June 30, 2015 |
Operating results: |  |  |  |  |  |  |  |
Total revenues |  | $ | — |  |  | $ | — |
Total expenses |  |  | — |  |  |  | (1 | )
Net loss |  | $ | — |  |  | $ | (1 | )
The Company’s share of net loss* |  | $ | (1 | ) |  | $ | (1 | )
* | Included in net investment income in the Company’s consolidated statements of income.
|  | June 30, 2015 |  |  | December 31, 2014 |
Balance Sheet: |  |  |  |  |  |  |  |
Construction in progress – real estate |  | $ | 9,616 |  |  | $ | 3,612 |
Cash |  |  | 407 |  |  |  | 1,323 |
Other |  |  | 55 |  |  |  | 40 |
Total assets |  | $ | 10,078 |  |  | $ | 4,975 |
Accounts payable |  | $ | 982 |  |  | $ | — |
Construction loan |  |  | 3,794 |  |  |  | — |
Other liabilities |  |  | 28 |  |  |  | — |
Members’ capital |  |  | 5,274 |  |  |  | 4,975 |
Total liabilities and members’ capital |  | $ | 10,078 |  |  | $ | 4,975 |
Investment in joint venture, at equity |  | $ | 4,746 |  |  | $ | 4,477 |
Summary of Real Estate Investment | Real estate investments consist of the following as of June 30, 2015 and December 31, 2014:
|  | June 30, 2015 |  |  | December 31, 2014 |
Land |  | $ | 11,476 |  |  | $ | 11,476 |
Land improvements |  |  | 1,449 |  |  |  | 1,425 |
Buildings |  |  | 3,104 |  |  |  | 3,097 |
Other |  |  | 1,386 |  |  |  | 1,359 |
Total, at cost |  |  | 17,415 |  |  |  | 17,357 |
Less: accumulated depreciation and amortization |  |  | (1,253 | ) |  |  | (1,107 | )
Real estate, net |  |  | 16,162 |  |  |  | 16,250 |
ADC Arrangement classified as real estate investment |  |  | 6,285 |  |  |  | 2,888 |
Real estate investments |  | $ | 22,447 |  |  | $ | 19,138 |
Investment Income Summarized | Net investment income (loss), by source, is summarized as follows:
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2015 |  |  | 2014 |  |  | 2015 |  |  | 2014 |
Available-for-sale securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed-maturity securities |  | $ | 1,051 |  |  | $ | 1,055 |  |  | $ | 1,877 |  |  | $ | 2,052 |
Equity securities |  |  | 869 |  |  |  | 484 |  |  |  | 1,796 |  |  |  | 741 |
Investment expense |  |  | (167 | ) |  |  | (124 | ) |  |  | (312 | ) |  |  | (209 | )
Limited partnership investments |  |  | (197 | ) |  |  | — |  |  |  | (462 | ) |  |  | — |
Real estate investments |  |  | 62 |  |  |  | (119 | ) |  |  | (21 | ) |  |  | (403 | )
Cash and cash equivalents |  |  | 162 |  |  |  | 185 |  |  |  | 297 |  |  |  | 359 |
Other |  |  | 15 |  |  |  | — |  |  |  | 29 |  |  |  | — |
Net investment income |  | $ | 1,795 |  |  | $ | 1,481 |  |  | $ | 3,204 |  |  | $ | 2,540 |
Limited Partnership [Member] |
Summary of Unaudited Financial Information and Unaudited Financial Position | The following is the aggregated summarized unaudited financial information of limited partnerships, which in certain cases is presented on a three-month lag due to the unavailability of information at the Company’s respective balance sheet dates. In applying the equity method of accounting, the Company uses the most recently available financial information provided by the general partner of each of these partnerships. The financial statements of these limited partnerships are audited annually.
|  | Three Months Ended June 30, 2015 |  |  | Six Months Ended June 30, 2015 |
Operating results: |  |  |  |  |  |  |  |
Total income (loss) |  | $ | (4,577 | ) |  | $ | (4,838 | )
Total expenses |  |  | 254 |  |  |  | 957 |
Net loss |  | $ | (4,831 | ) |  | $ | (5,795 | )
|  | June 30, 2015 |  |  | December 31, 2014 |
Balance Sheet: |  |  |  |  |  |  |  |
Total assets |  | $ | 170,659 |  |  | $ | 15,940 |
Total liabilities |  | $ | 951 |  |  | $ | 513 |

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- Definition Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=52262685&loc=d3e5747-111685 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=52262685&loc=SL6228884-111685 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=52262685&loc=d3e5728-111685 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Variable Interest Entity -URI http://asc.fasb.org/extlink&oid=6528138 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -URI http://asc.fasb.org/extlink&oid=52262685&loc=SL6759159-111685 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=52262685&loc=d3e5710-111685 + Details
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