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Investments (Tables)

9 Months Ended

Sep. 30, 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 September 30, 2021
									Tiptree Capital
			Insurance						Mortgage						Other						Total
Total revenues			$	246,706					$	27,425					$	12,474					$	286,605
Total expenses			(233,369)						(21,158)						(17,174)						(271,701)
Corporate expenses			—						—						—						(11,320)
Income (loss) before taxes			$	13,337					$	6,267					$	(4,700)					$	3,584
Less: provision (benefit) for income taxes																					237
Net income (loss)																					$	3,347
Less: net income (loss) attributable to non-controlling interests																					1,339
Net income (loss) attributable to common stockholders																					$	2,008

			Three Months Ended September 30, 2020
									Tiptree Capital
			Insurance						Mortgage						Other						Total
Total revenues			$	174,005					$	35,879					$	14,157					$	224,041
Total expenses			(160,558)						(21,426)						(19,135)						(201,119)
Corporate expenses			—						—						—						(9,025)
Income (loss) before taxes			$	13,447					$	14,453					$	(4,978)					$	13,897
Less: provision (benefit) for income taxes																					(844)
Net income (loss)																					$	14,741
Less: net income (loss) attributable to non-controlling interests																					1,978
Net income (loss) attributable to common stockholders																					$	12,763

			Nine Months Ended September 30, 2021
									Tiptree Capital
			Insurance						Mortgage						Other						Total
Total revenues			$	721,524					$	87,191					$	72,265					$	880,980
Total expenses			(671,955)						(62,072)						(59,351)						(793,378)
Corporate expenses			—						—						—						(33,151)
Income (loss) before taxes			$	49,569					$	25,119					$	12,914					$	54,451
Less: provision (benefit) for income taxes																					11,416
Net income (loss)																					$	43,035
Less: net income (loss) attributable to non-controlling interests																					4,477
Net income (loss) attributable to common stockholders																					$	38,558

			Nine Months Ended September 30, 2020
									Tiptree Capital
			Insurance						Mortgage						Other						Total
Total revenues			$	482,299					$	80,911					$	(10,304)					$	552,906
Total expenses			(481,881)						(60,143)						(49,103)						(591,127)
Corporate expenses			—						—						—						(25,199)
Income (loss) before taxes			$	418					$	20,768					$	(59,407)					$	(63,420)
Less: provision (benefit) for income taxes																					(22,030)
Net income (loss)																					$	(41,390)
Less: net income (loss) attributable to non-controlling interests																					2,038
Net income (loss) attributable to common stockholders																					$	(43,428)

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

			As of September 30, 2021																														As of December 31, 2020
									Tiptree Capital																														Tiptree Capital
			Insurance						Mortgage						Other						Corporate						Total						Insurance						Mortgage						Other						Corporate						Total
Total assets			$	2,832,179					$	205,878					$	314,191					$	26,104					$	3,378,352					$	2,452,798					$	217,138					$	302,068					$	23,756					$	2,995,760

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

			As of September 30, 2021
									Tiptree Capital
			Insurance						Mortgage						Other						Total
Available for sale securities, at fair value, net of allowance for credit losses			$	541,121					$	—					$	—					$	541,121
Loans, at fair value			2,099						87,227						—						89,326
Equity securities			110,198						—						29,220						139,418
Other investments			76,166						10,645						82,018						168,829
Total investments			$	729,584					$	97,872					$	111,238					$	938,694

			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 September 30, 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			$	303,340					$	—					$	3,128					$	(1,221)					$	305,247
Obligations of state and political subdivisions			54,524						—						1,308						(214)						55,618
Corporate securities			142,153						(80)						946						(483)						142,536
Asset backed securities			36,151						—						138						(2,047)						34,242
Certificates of deposit			856						—						—						—						856
Obligations of foreign governments			2,654						(4)						6						(34)						2,622
Total			$	539,678					$	(84)					$	5,526					$	(3,999)					$	541,121

			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
			September 30, 2021												December 31, 2020
			Amortized Cost						Fair Value						Amortized Cost						Fair Value
Due in one year or less			$	23,768					$	23,984					$	30,306					$	30,602
Due after one year through five years			227,073						228,476						149,378						153,406
Due after five years through ten years			55,470						55,445						26,621						27,479
Due after ten years			197,216						198,974						125,471						129,454
Asset backed securities			36,151						34,242						37,975						36,192
Total			$	539,678					$	541,121					$	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 September 30, 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			$	188,046					$	(1,059)					267						$	6,094					$	(162)					20
Obligations of state and political subdivisions			12,303						(203)						41						279						(11)						3
Corporate securities			76,400						(483)						240						—						—						—
Asset backed securities			4,195						(11)						23						3,391						(2,036)						5
Obligations of foreign governments			1,884						(34)						6						—						—						—
Total			$	282,828					$	(1,790)					577						$	9,764					$	(2,209)					28

			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 September 30, 2021:

									Obligations of state and political subdivisions						Corporate securities						Asset backed securities						Obligations of foreign governments						Total
Balance at December 31, 2020									$	—					$	—					$	—					$	—					$	—
(Increase) in allowance for credit losses									—						(129)						—						(6)						(135)
Reduction in credit losses due to AFS securities sold during the year									—						3						—						1						4
Gains from recoveries of amounts previously written off									—						46						—						1						47
Balance at September 30, 2021									$	—					$	(80)					$	—					$	(4)					$	(84)
Balance at December 31, 2019									$	—					$	—					$	—					$	—					$	—
Increase in the allowance for the initial adoption of ASU 2016-13									(1)						(50)						(2)						—						(53)
Reduction in credit losses due to AFS securities sold during the year									—						3						—						—						3
Gains from recoveries of amounts previously written off									1						37						2						—						40
Balance at September 30, 2020									$	—					$	(10)					$	—					$	—					$	(10)

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 September 30,												Nine Months Ended September 30,
			2021						2020						2021						2020
Net gains from recoveries (credit losses) on AFS securities			(1)						(8)						(84)						43

Restricted Investments

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

			As of
			September 30, 2021						December 31, 2020
Fair value of restricted investments in trust pursuant to reinsurance agreements			$	44,082					$	44,349
Fair value of restricted investments for special deposits required by state insurance departments			9,143						9,447
Total fair value of restricted investments			$	53,225					$	53,796

Available-for-sale Securities additional information

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

			Three Months Ended September 30,												Nine Months Ended September 30,
			2021						2020						2021						2020
Purchases of AFS securities			$	142,420					$	49,285					$	285,151					$	111,280
Proceeds from maturities, calls and prepayments of AFS securities			$	16,616					$	21,643					$	51,245					$	65,492
Gross proceeds from sales of AFS securities			$	29,713					$	2,873					$	62,902					$	15,249

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

			Three Months Ended September 30,												Nine Months Ended September 30,
			2021						2020						2021						2020
Gross realized gains			$	303					$	115					$	625					$	274
Gross realized (losses)			(7)						—						(9)						(63)
Total net realized gains (losses) from investment sales and redemptions			$	296					$	115					$	616					$	211

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 September 30, 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)			$	2,099					$	5,197					$	(3,098)					$	—					$	7,795					$	12,281					$	(4,486)					$	—
Mortgage:
Mortgage loans held for sale (2)			87,227						83,960						3,267						84,823						82,937						78,590						4,347						81,630
Total loans, at fair value			$	89,326					$	89,157					$	169					$	84,823					$	90,732					$	90,871					$	(139)					$	81,630

(1)    The cost basis of Corporate loans was approximately $4,108 and $11,282 at September 30, 2021 and December 31, 2020, respectively.

(2)    As of September 30, 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 $332 and $534, respectively.

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

			As of
			September 30, 2021						December 31, 2020
Accounts and premiums receivable, net			$	150,412					$	95,269
Retrospective commissions receivable			145,904						131,760
Notes receivable, net - premium financing program			75,448						62,075
Trust receivables			47,682						54,393
Other receivables			23,704						26,955
Total notes and accounts receivable, net			$	443,150					$	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												Three Months Ended September 30,												Nine Months Ended September 30,
			September 30, 2021						December 31, 2020
															2021						2020						2021						2020
Notes receivable, net - premium financing program (1)			$	129					$	101					$	68					$	54					$	210					$	165
Accounts and premiums receivable, net			$	164					$	169					$	10					$	6					$	20					$	19

(1)    As of September 30, 2021 and December 31, 2020, there were $1,311 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 September 30, 2021
			Insurance												Tiptree Capital - Other												Total
			Cost						Fair Value						Cost						Fair Value						Cost						Fair Value
Invesque			$	23,339					$	6,103					$	111,491					$	29,220					$	134,830					$	35,323
Fixed income exchange traded fund			38,682						39,694						—						—						38,682						39,694
Other equity securities			62,194						64,401						—						—						62,194						64,401
Total equity securities			$	124,215					$	110,198					$	111,491					$	29,220					$	235,706					$	139,418

			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 September 30, 2021
									Tiptree Capital
			Insurance						Mortgage						Other						Total
Corporate bonds, at fair value (1)			$	44,217					$	—					$	—					$	44,217
Vessels, net (2)			—						—						80,558						80,558
Debentures			20,753						—						—						20,753
Other			11,196						10,645						1,460						23,301
Total other investments			$	76,166					$	10,645					$	82,018					$	168,829

			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 $42,272 and $97,284 as of September 30, 2021 and December 31, 2020, respectively.

(2)     Net of accumulated depreciation of $11,873 and $8,372 as of September 30, 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 September 30,												Nine Months Ended September 30,
			2021						2020						2021						2020
Interest:
AFS securities			$	1,840					$	1,748					$	5,246					$	6,003
Loans, at fair value			181						113						680						509
Other investments			1,597						1,718						4,593						2,868
Dividends from equity securities			276						74						480						1,142
Subtotal			3,894						3,653						10,999						10,522
Less: investment expenses			564						630						1,668						1,719
Net investment income			$	3,330					$	3,023					$	9,331					$	8,803

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 September 30,												Nine Months Ended September 30,
			2021						2020						2021						2020
Interest:
Loans, at fair value (1)			$	1,450					$	1,333					$	4,506					$	4,020
Dividends from equity securities			—						—						—						2,533
Loan fee income			5,014						4,817						15,511						12,643
Vessel related revenue			11,426						5,517						25,043						17,218
Other investment income			$	17,890					$	11,667					$	45,060					$	36,414

(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 September 30,												Nine Months Ended September 30,
			2021						2020						2021						2020
Net realized gains (losses)
Insurance:
Reclass of unrealized gains (losses) on AFS securities from OCI			$	296					$	115					$	616					$	211
Net gains from recoveries (credit losses) on AFS securities			(1)						(8)						(84)						43
Net realized gains (losses) on loans			90						202						(389)						(1,305)
Net realized gains (losses) on equity securities			(310)						(1,540)						(4,874)						(22,429)
Net realized gains (losses) on corporate bonds			1,676						2,443						3,174						4,073
Other			(509)						(673)						1,401						1,004
Tiptree Capital
Mortgage:
Net realized gains (losses) on loans			23,992						31,463						70,306						77,478
Other			(1,652)						(1,766)						596						(9,196)

Other:
Net realized gains (losses) on loans (1)			16,644						11,883						42,232						26,466
Other			(231)						(1,351)						1,523						(3,510)
Total net realized gains (losses)			39,995						40,768						114,501						72,835
Net unrealized gains (losses)
Insurance:
Net change in unrealized gains (losses) on loans			(174)						157						1,313						(2,063)
Net unrealized gains (losses) on equity securities held at period end			(779)						(2,135)						14,511						(26,875)
Reclass of unrealized (gains) losses from prior periods for equity securities sold			(1,766)						281						(1,362)						17,290
Other			(6,015)						1,817						(9,302)						2,741
Tiptree Capital
Mortgage:
Net change in unrealized gains (losses) on loans			(255)						1,238						(1,080)						2,359
Other			566						957						3,632						(908)
Other:
Net change in unrealized gains (losses) on loans (1)			1,801						1,364						(314)						1,218
Net unrealized gains (losses) on equity securities held at period end			(10,396)						(7,586)						3,512						(65,970)
Other			(8,172)						2,098						(5,143)						6,001
Total net unrealized gains (losses)			(25,190)						(1,809)						5,767						(66,207)
Total net realized and unrealized gains (losses)			$	14,805					$	38,959					$	120,268					$	6,628

(1)    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.

+ References

No definition available.

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- Definition

Tabular disclosure of allowance for credit loss on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 30
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=124269663&loc=SL82922900-210455

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- Definition

Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-URI http://asc.fasb.org/topic&trid=2196928

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- Definition

Tabular disclosure of the investment holdings which are represented by other than securities (for example, commodities). The investment holdings, other than securities investments table lists the long positions of non-security investments held by entity.

+ References

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Tabular disclosure of investment income, including, but not limited to, interest and dividend income and amortization of discount (premium) derived from debt and equity securities. Excludes realized and unrealized gain (loss) on investments.

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Tabular disclosure of maturities of an entity's investments as well as any other information pertinent to the investments.

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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.

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

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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.

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For all investments in an unrealized loss position, including those for which other-than-temporary impairments have not been recognized in earnings (including investments for which a portion of an other-than-temporary impairment has been recognized in other comprehensive income), a tabular disclosure of the aggregate related fair value of investments with unrealized losses and the aggregate amount of unrealized losses (that is, the amount by which amortized cost basis exceeds fair value).

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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).

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