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Investments (Tables)

3 Months Ended

Mar. 31, 2021

Investments, Debt and Equity Securities [Abstract]

Schedule of Investments by Operating Segment and/or Reporting Unit

The tables below present the components of revenue, expense, income (loss) before taxes, and assets for our reportable segments as well as Tiptree Capital - Other for the following periods:

			Three Months Ended March 31, 2021
									Tiptree Capital
			Insurance						Mortgage						Other						Total
Total revenues			$	222,563					$	34,494					$	37,631					$	294,688
Total expenses			(201,035)						(21,417)						(22,637)						(245,089)
Corporate expenses			—						—						—						(10,207)
Income (loss) before taxes			$	21,528					$	13,077					$	14,994					$	39,392
Less: provision (benefit) for income taxes																					8,752
Net income (loss)																					$	30,640
Less: net income (loss) attributable to non-controlling interests																					2,059
Net income (loss) attributable to common stockholders																					$	28,581

			Three Months Ended March 31, 2020
									Tiptree Capital
			Insurance						Mortgage						Other						Total
Total revenues			$	143,340					$	16,220					$	(29,889)					$	129,671
Total expenses			(170,457)						(17,310)						(15,352)						(203,119)
Corporate expenses			—						—						—						(8,303)
Income (loss) before taxes			$	(27,117)					$	(1,090)					$	(45,241)					$	(81,751)
Less: provision (benefit) for income taxes																					(21,181)
Net income (loss)																					$	(60,570)
Less: net income (loss) attributable to non-controlling interests																					(563)
Net income (loss) attributable to common stockholders																					$	(60,007)

The Company conducts its operations primarily in the U.S. with 4.9% and 8.3% of total revenues generated overseas for the three months ended March 31, 2021 and 2020, respectively.

The following table presents the reportable segments and Tiptree Capital - Other assets for the following periods:

			As of March 31, 2021																														As of December 31, 2020
									Tiptree Capital																														Tiptree Capital
			Insurance						Mortgage						Other						Corporate						Total						Insurance						Mortgage						Other						Corporate						Total
Total assets			$	2,471,077					$	241,926					$	294,008					$	41,602					$	3,048,613					$	2,452,798					$	217,138					$	302,068					$	23,756					$	2,995,760

The following table presents the Company's investments related to insurance operations (Insurance) and investments from other Tiptree investing activities (Tiptree Capital), measured at fair value as of the following periods:

			As of March 31, 2021
									Tiptree Capital
			Insurance						Mortgage						Other						Total
Available for sale securities, at fair value, net of allowance for credit losses			$	409,947					$	—					$	—					$	409,947
Loans, at fair value			10,832						99,626						—						110,458
Equity securities			105,548						—						39,474						145,022
Other investments			122,417						12,021						84,033						218,471
Total investments			$	648,744					$	111,647					$	123,507					$	883,898

			As of December 31, 2020
									Tiptree Capital
			Insurance						Mortgage						Other						Total
Available for sale securities, at fair value, net of allowance for credit losses			$	377,133					$	—					$	—					$	377,133
Loans, at fair value			7,795						82,937						—						90,732
Equity securities			98,130						—						25,708						123,838
Other investments			125,833						9,439						84,429						219,701
Total investments			$	608,891					$	92,376					$	110,137					$	811,404

Schedule of available-for-sale securities

The following tables present the Company's investments in AFS securities:

			As of March 31, 2021
			Amortized cost						Allowance for Credit Losses(1)						Gross unrealized gains						Gross unrealized losses						Fair value
U.S. Treasury securities and obligations of U.S. government authorities and agencies			$	206,825					$	—					$	3,964					$	(1,054)					$	209,735
Obligations of state and political subdivisions			45,924						—						1,483						(113)						47,294
Corporate securities			107,785						(101)						1,424						(575)						108,533
Asset backed securities			40,233						—						206						(1,917)						38,522
Certificates of deposit			1,356						—						—						—						1,356
Obligations of foreign governments			4,546						(5)						20						(54)						4,507
Total			$	406,669					$	(106)					$	7,097					$	(3,713)					$	409,947
			As of December 31, 2020
			Amortized cost						Allowance for Credit Losses(1)						Gross unrealized gains						Gross unrealized losses						Fair value
U.S. Treasury securities and obligations of U.S. government authorities and agencies			$	191,116					$	—					$	5,245					$	(58)					$	196,303
Obligations of state and political subdivisions			42,583						—						1,768						(1)						44,350
Corporate securities			92,761						—						2,181						(1)						94,941
Asset backed securities			37,975						—						316						(2,099)						36,192
Certificates of deposit			1,355						—						—						—						1,355
Obligations of foreign governments			3,961						—						31						—						3,992
Total			$	369,751					$	—					$	9,541					$	(2,159)					$	377,133
(1) - Represents the amount of impairment that has resulted from credit-related factors, and therefore was recognized in net realized and unrealized gains (losses) as a credit loss on AFS securities. Amount excludes unrealized losses relating to non-credit factors.

Schedule of amortized cost and fair value by contractual maturity date

The amortized cost and fair values of AFS securities, by contractual maturity date, are shown below. Expected maturities may differ from contractual maturities because borrowers may have the right to call or prepay obligations with or without call or prepayment penalties.

			As of
			March 31, 2021												December 31, 2020
			Amortized Cost						Fair Value						Amortized Cost						Fair Value
Due in one year or less			$	36,505					$	36,902					$	30,306					$	30,602
Due after one year through five years			167,610						169,987						149,378						153,406
Due after five years through ten years			38,340						38,292						26,621						27,479
Due after ten years			123,981						126,244						125,471						129,454
Asset backed securities			40,233						38,522						37,975						36,192
Total			$	406,669					$	409,947					$	369,751					$	377,133

Schedule of available-for-sale securities, continuous unrealized loss position

The following tables present the gross unrealized losses on AFS securities by length of time that individual AFS securities have been in a continuous unrealized loss position for less than twelve months, and twelve months or greater and do not have an allowance for credit losses:

			As of March 31, 2021
			Less Than or Equal to One Year																		More Than One Year
			Fair value						Gross unrealized losses						# of Securities						Fair value						Gross unrealized losses						# of Securities
U.S. Treasury securities and obligations of U.S. government authorities and agencies			$	74,713					$	(1,054)					172						$	1					$	—					2
Obligations of state and political subdivisions			9,082						(113)						42						—						—						—
Corporate securities			44,717						(575)						178						—						—						—
Asset backed securities			4,517						(20)						20						3,531						(1,897)						4
Obligations of foreign governments			1,868						(54)						6						—						—						—
Total			$	134,897					$	(1,816)					418						$	3,532					$	(1,897)					6
			As of December 31, 2020
			Less Than or Equal to One Year																		More Than One Year
			Fair value						Gross unrealized losses						# of Securities						Fair value						Gross unrealized losses						# of Securities
U.S. Treasury securities and obligations of U.S. government authorities and agencies			$	15,323					$	(58)					41						$	2					$	—					2
Obligations of state and political subdivisions			379						(1)						5						—						—						—
Corporate securities			901						(1)						3						—						—						—
Asset backed securities			—						—						—						18,927						(2,099)						9
Total			$	16,603					$	(60)					49						$	18,929					$	(2,099)					11

Roll forward Activity in the Allowance for Credit Losses for AFS Securities

The table below presents a roll-forward of the activity in the allowance for credit losses on AFS securities by type as of March 31, 2021:

									Obligations of state and political subdivisions						Corporate securities						Asset backed securities						Obligations of foreign governments						Total
Balance as of December 31, 2019									$	—					$	—					$	—					$	—					$	—
Increase in the allowance for the initial adoption of ASU 2016-13									(1)						(50)						(2)						—						(53)
Gains from recoveries of amounts previously written off									1						31						2						—						34
Balance as of March 31, 2020									$	—					$	(19)					$	—					$	—					$	(19)
Balance as of December 31, 2020									$	—					$	—					$	—					$	—					$	—
(Increase) in allowance for credit losses									—						(101)						—						(5)						(106)
Balance as of March 31, 2021									$	—					$	(101)					$	—					$	(5)					$	(106)

The Company applies a discounted cash flow model, based on assumptions and model outputs provided by an investment management company, in determining its lifetime expected credit losses on AFS securities. This includes determining the present value of expected future cash flows discounted at the book yield of the security.

The table below presents the amount of credit losses (gains from recoveries) on AFS securities recorded by the Company for the following period:

			Three Months Ended March 31,
			2021						2020
Credit losses (gains from recoveries) on AFS securities			$	106					$	(34)

Restricted Investments

The following table presents the Company's restricted investments included in the Company's AFS securities:

			As of
			March 31, 2021						December 31, 2020
Fair value of restricted investments in trust pursuant to reinsurance agreements			$	44,268					$	44,349
Fair value of restricted investments for special deposits required by state insurance departments			9,341						9,447
Total fair value of restricted investments			$	53,609					$	53,796

Available-for-sale Securities additional information

The following table presents additional information on the Company’s AFS securities:

			Three Months Ended March 31,
			2021						2020
Purchases of AFS securities			$	68,702					$	23,580
Proceeds from maturities, calls and prepayments of AFS securities			$	17,740					$	19,660
Gross proceeds from sales of AFS securities			$	13,645					$	5,560

The following table presents the gross realized gains and gross realized losses from sales and redemptions of AFS securities:

			Three Months Ended March 31,
			2021						2020
Gross realized gains			$	128					$	67
Gross realized (losses)			—						(63)
Total net realized gains (losses) from investment sales and redemptions			$	128					$	4

Schedule of Investments in Loans Measured at Fair Value

The following table presents the Company’s investments in loans measured at fair value and the Company’s investments in loans measured at fair value pledged as collateral:

			As of March 31, 2021																								As of December 31, 2020
			Fair value						Unpaid principal balance (UPB)						Fair value exceeds / (below) UPB						Pledged as Collateral						Fair value						Unpaid principal balance (UPB)						Fair value exceeds / (below) UPB						Pledged as Collateral
Insurance:
Corporate loans (1)			$	10,832					$	14,941					$	(4,109)					$	—					$	7,795					$	12,281					$	(4,486)					$	—
Mortgage:
Mortgage loans held for sale (2)			99,626						97,043						2,583						97,499						82,937						78,590						4,347						81,630
Total loans, at fair value			$	110,458					$	111,984					$	(1,526)					$	97,499					$	90,732					$	90,871					$	(139)					$	81,630

(1)    The cost basis of Corporate loans was approximately $13,463 and $11,282 at March 31, 2021 and December 31, 2020, respectively.

(2)    As of March 31, 2021 and December 31, 2020, there were two mortgage loans held for sale that were 90 days or more past due, respectively, with a fair value of $334 and $534, respectively.

The following table presents the total notes and accounts receivable, net:

			As of
			March 31, 2021						December 31, 2020
Notes receivable, net - premium financing program			$	62,807					$	62,075
Accounts and premiums receivable, net			94,846						95,269
Retrospective commissions receivable			135,494						131,760
Trust receivables			27,910						54,393
Other receivables			27,257						26,955
Total notes and accounts receivable, net			$	348,314					$	370,452

The following table presents the total valuation allowance and bad debt expense for the following periods:

			Valuation allowance												Bad Debt Expense
			As of March 31, 2021						As of December 31, 2020						Three Months Ended March 31,
															2021						2020
Notes receivable, net - premium financing program (1)			$	117					$	101					$	80					$	49
Accounts and premiums receivable, net			$	227					$	169					$	4					$	8

(1)    As of March 31, 2021 and December 31, 2020, there were $237 and $215 in balances classified as 90 days plus past due, respectively.

Debt Securities, Trading, and Equity Securities

The following table presents information on the cost and fair value of the Company’s equity securities related to insurance operations and other Tiptree investing activity as of the following periods:

			As of March 31, 2021
			Insurance												Tiptree Capital - Other												Total
			Cost						Fair Value						Cost						Fair Value						Cost						Fair Value
Invesque			$	23,339					$	8,245					$	111,491					$	39,474					$	134,830					$	47,719
Fixed income exchange traded fund			62,438						64,293						—						—						62,438						64,293
Other equity securities			36,337						33,010						—						—						36,337						33,010
Total equity securities			$	122,114					$	105,548					$	111,491					$	39,474					$	233,605					$	145,022

			As of December 31, 2020
			Insurance												Tiptree Capital - Other												Total
			Cost						Fair Value						Cost						Fair Value						Cost						Fair Value
Invesque			$	23,339					$	5,370					$	111,491					$	25,708					$	134,830					$	31,078
Fixed income exchange traded fund			62,438						63,875						—						—						62,438						63,875
Other equity securities			38,069						28,885						—						—						38,069						28,885
Total equity securities			$	123,846					$	98,130					$	111,491					$	25,708					$	235,337					$	123,838

Schedule of Other Investments

The following table contains information regarding the Company’s other investments as of the following periods:

			As of March 31, 2021
									Tiptree Capital
			Insurance						Mortgage						Other						Total
Corporate bonds, at fair value (1)			$	101,296					$	—					$	—					$	101,296
Vessels, net (2)			—						—						82,657						82,657
Debentures			20,377						—						—						20,377
Other			744						12,021						1,376						14,141
Total other investments			$	122,417					$	12,021					$	84,033					$	218,471

			As of December 31, 2020
									Tiptree Capital
			Insurance						Mortgage						Other						Total
Corporate bonds, at fair value (1)			$	105,777					$	—					$	—					$	105,777
Vessels, net (2)			—						—						83,028						83,028
Debentures			17,703						—						—						17,703
Other			2,353						9,439						1,401						13,193
Total other investments			$	125,833					$	9,439					$	84,429					$	219,701

(1)    The cost basis of corporate bonds was $95,644 and $97,284 as of March 31, 2021 and December 31, 2020, respectively.

(2)     Net of accumulated depreciation of $9,515 and $8,372 as of March 31, 2021 and December 31, 2020, respectively.

Components of Investment Income

The following table presents the components of net investment income by source of income:

			Three Months Ended March 31,
			2021						2020
Interest:
AFS securities			$	1,724					$	2,281
Loans, at fair value			205						173
Other investments			1,282						855
Dividends from equity securities			89						591
Other			20						—
Subtotal			3,320						3,900
Less: investment expenses			553						412
Net investment income			$	2,767					$	3,488

Other Investment Income - Tiptree Capital

Other investment income represents other revenue from other Tiptree non-insurance activities as disclosed within other revenue on the condensed consolidated statements of operations, see Note (16) Other Revenue and Other Expenses. The following tables present the components of other investment income by type:

			Three Months Ended March 31,
			2021						2020
Interest:
Loans, at fair value (1)			$	1,672					$	1,731
Dividends from equity securities			—						2,533
Loan fee income			5,362						3,554
Vessel related revenue			5,699						7,246
Other investment income			$	12,733					$	15,064

(1)    Primarily relates to Loans, at fair value classified as Held for Sale. See Note (4) Assets and Liabilities Held for Sale.

Components of Net Realized and Unrealized Gain (Losses)

The following table presents the components of net realized and unrealized gains (losses) recorded on the condensed consolidated statements of operations. Net unrealized gains (losses) on AFS securities are included within other comprehensive income (loss) (OCI), net of tax, and, as such, are not included in this table. Net realized and unrealized gains (losses) on non-investment related financial assets and liabilities are included below:

			Three Months Ended March 31,
			2021						2020
Net realized gains (losses)
Insurance:
Reclass of unrealized gains (losses) on AFS securities from OCI			$	128					$	4
Gains from recoveries (credit losses) on AFS securities			(106)						34
Net realized gains (losses) on loans			—						(1,518)
Net realized gains (losses) on equity securities			(1,853)						(16,564)
Net realized gain on corporate bonds			1,816						4
Other			2,577						734
Tiptree Capital
Mortgage:
Net realized gains (losses) on loans			24,733						17,520
Other			965						(1,377)
Other:
Net realized gains (losses) on loans (1)			13,887						6,837
Other			669						(350)
Total net realized gains (losses)			42,816						5,324
Net unrealized gains (losses)
Insurance:
Net change in unrealized gains (losses) on loans			856						(2,160)
Net unrealized gains (losses) on equity securities held at period end			11,087						(25,770)
Reclass of unrealized (gains) losses from prior periods for equity securities sold			(1,211)						16,252
Other			(3,622)						(4,619)
Tiptree Capital
Mortgage:
Net change in unrealized gains (losses) on loans			(1,642)						(401)
Other			6,023						(3,027)
Other:
Net change in unrealized gains (losses) on loans (1)			(1,900)						(252)
Net unrealized gains (losses) on equity securities held at period end			13,767						(48,551)
Other			3,197						763
Total net unrealized gains (losses)			26,555						(67,765)
Total net realized and unrealized gains (losses)			$	69,371					$	(62,441)

(1)    Primarily relates to Loans, at fair value classified as Held for Sale. See Note (4) Assets and Liabilities Held for Sale.

X

- Definition

Pursuant to certain reinsurance agreements and statutory licensing requirements, the Company has deposited invested assets in custody accounts or insurance department safekeeping accounts. The Company cannot remove invested assets from these accounts without prior approval of the contractual party or regulatory authority, as applicable.

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Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

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X

- Definition

Tabular disclosure of the reconciliation of available-for-sale securities from cost basis to fair value.

+ References

No definition available.

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- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 25
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8813-108599

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8906-108599

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- Definition

Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in net income (trading) and investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).

+ References

No definition available.

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