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Investments (Tables)

9 Months Ended

Sep. 30, 2022

Investments, Debt and Equity Securities [Abstract]

Schedule of investments by operating segment

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, 2022
									Tiptree Capital
			Insurance						Mortgage						Other						Total
Total revenues			$	327,028					$	15,611					$	20,839					$	363,478
Total expenses			(311,724)						(16,551)						(1,762)						(330,037)
Corporate expenses			—						—						—						(8,316)
Income (loss) before taxes			$	15,304					$	(940)					$	19,077					$	25,125
Less: provision (benefit) for income taxes																					5,068
Net income (loss)																					$	20,057
Less: net income (loss) attributable to non-controlling interests																					5,834
Net income (loss) attributable to common stockholders																					$	14,223

			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

			Nine Months Ended September 30, 2022
									Tiptree Capital
			Insurance						Mortgage						Other						Total
Total revenues			$	903,388					$	59,201					$	65,635					$	1,028,224
Total expenses			(864,331)						(55,851)						(45,167)						(965,349)
Corporate expenses			—						—						—						(33,895)
Income (loss) before taxes			$	39,057					$	3,350					$	20,468					$	28,980
Less: provision (benefit) for income taxes																					31,537
Net income (loss)																					$	(2,557)
Less: net income (loss) attributable to non-controlling interests																					6,588
Net income (loss) attributable to common stockholders																					$	(9,145)

			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

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

			As of September 30, 2022																														As of December 31, 2021
									Tiptree Capital																														Tiptree Capital
			Insurance						Mortgage						Other						Corporate						Total						Insurance						Mortgage						Other						Corporate						Total
Total assets			$	3,648,191					$	167,015					$	73,311					$	105,567					$	3,994,084					$	3,002,152					$	201,134					$	384,564					$	11,297					$	3,599,147

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, 2022
									Tiptree Capital
			Insurance						Mortgage						Other						Total
Available for sale securities, at fair value, net of allowance for credit losses			$	584,081					$	—					$	—					$	584,081
Loans, at fair value			12,584						58,200						—						70,784
Equity securities			69,229						—						15,874						85,103
Other investments			66,805						7,404						2,326						76,535
Total investments			$	732,699					$	65,604					$	18,200					$	816,503

			As of December 31, 2021
									Tiptree Capital
			Insurance						Mortgage						Other						Total
Available for sale securities, at fair value, net of allowance for credit losses			$	577,448					$	—					$	—					$	577,448
Loans, at fair value			7,099						98,484						—						105,583
Equity securities			109,684						—						28,799						138,483
Other investments			79,975						7,981						80,700						168,656
Total investments			$	774,206					$	106,465					$	109,499					$	990,170

Schedule of available-for-sale securities

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

			As of September 30, 2022
			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			$	391,358					$	—					$	3,209					$	(37,808)					$	356,759
Obligations of state and political subdivisions			54,472						(3)						6						(5,174)						49,301
Corporate securities			174,076						(280)						8						(15,691)						158,113
Asset backed securities			20,431						(1)						—						(4,228)						16,202
Certificates of deposit			1,357						—						—						—						1,357
Obligations of foreign governments			2,635						(2)						—						(284)						2,349
Total			$	644,329					$	(286)					$	3,223					$	(63,185)					$	584,081
			As of December 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			$	352,288					$	—					$	2,087					$	(3,197)					$	351,178
Obligations of state and political subdivisions			57,923						—						1,050						(313)						58,660
Corporate securities			145,997						(241)						517						(1,396)						144,877
Asset backed securities			19,511						—						82						(2,146)						17,447
Certificates of deposit			2,696						—						—						—						2,696
Obligations of foreign governments			2,649						(4)						3						(58)						2,590
Total			$	581,064					$	(245)					$	3,739					$	(7,110)					$	577,448

(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, 2022												December 31, 2021
			Amortized Cost						Fair Value						Amortized Cost						Fair Value
Due in one year or less			$	58,860					$	58,211					$	41,033					$	41,150
Due after one year through five years			318,249						297,378						269,487						268,537
Due after five years through ten years			58,443						53,134						52,561						52,000
Due after ten years			188,346						159,156						198,472						198,314
Asset backed securities			20,431						16,202						19,511						17,447
Total			$	644,329					$	584,081					$	581,064					$	577,448

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, 2022
			Less Than or Equal to One Year																		More Than One Year
			Fair value						Gross unrealized losses						# of Securities(1)						Fair value						Gross unrealized losses						# of Securities(1)
U.S. Treasury securities and obligations of U.S. government authorities and agencies			$	167,192					$	(14,219)					407						$	134,796					$	(23,589)					307
Obligations of state and political subdivisions			36,638						(2,908)						123						12,508						(2,266)						56
Corporate securities			69,448						(4,258)						267						86,417						(11,433)						326
Asset backed securities			9,670						(477)						54						6,532						(3,751)						33
Certificates of deposit			—						—						—						—						—						—
Obligations of foreign governments			307						(1)						1						2,042						(283)						8
Total			$	283,255					$	(21,863)					852						$	242,295					$	(41,322)					730
			As of December 31, 2021
			Less Than or Equal to One Year																		More Than One Year
			Fair value						Gross unrealized losses						# of Securities(1)						Fair value						Gross unrealized losses						# of Securities(1)
U.S. Treasury securities and obligations of U.S. government authorities and agencies			$	216,378					$	(2,827)					324						$	11,920					$	(370)					47
Obligations of state and political subdivisions			17,190						(275)						64						1,152						(38)						5
Corporate securities			99,434						(1,159)						326						9,722						(237)						45
Asset backed securities			7,454						(84)						38						2,316						(2,062)						5
Certificates of deposit			1,339						—						2						—						—						—
Obligations of foreign governments			2,278						(58)						8						—						—						—
Total			$	344,073					$	(4,403)					762						$	25,110					$	(2,707)					102

(1)    Presented in whole numbers.

Roll forward activity in allowance for credit losses, 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, 2022:

			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, 2021			$	—					$	(241)					$	—					$	(4)					$	(245)
(Increase) in allowance for credit losses			(3)						(109)						(1)						—						(113)
Gains from recoveries of amounts previously written off			—						70						—						2						72
Balance at September 30, 2022			$	(3)					$	(280)					$	(1)					$	(2)					$	(286)

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 gains from recoveries (credit losses) on AFS securities recorded by the Company for the following period:

			Three Months Ended September 30,												Nine Months Ended September 30,
			2022						2021						2022						2021
Net gains from recoveries (credit losses) on AFS securities			35						(1)						(41)						(84)

Schedule of restricted investments

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

			As of
			September 30, 2022						December 31, 2021
Fair value of restricted investments in trust pursuant to reinsurance agreements			$	34,686					$	42,471
Fair value of restricted investments for special deposits required by state insurance departments			15,602						7,189
Total fair value of restricted investments			$	50,288					$	49,660

Schedule of AFS 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,
			2022						2021						2022						2021
Purchases of AFS securities			$	12,395					$	142,420					$	138,738					$	285,151
Proceeds from maturities, calls and prepayments of AFS securities			$	13,689					$	16,616					$	51,328					$	51,245
Gross proceeds from sales of AFS securities			$	—					$	29,713					$	16,970					$	62,902

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,
			2022						2021						2022						2021
Gross realized gains			$	—					$	303					$	74					$	625
Gross realized (losses)			—						(7)						(184)						(9)
Total net realized gains (losses) from investment sales and redemptions			$	—					$	296					$	(110)					616

Schedule of investments in loans 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, 2022																								As of December 31, 2021
			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)			$	12,584					$	14,888					$	(2,304)					$	—					$	7,099					$	10,156					$	(3,057)					$	—
Mortgage:
Mortgage loans held for sale (2)			58,200						58,985						(785)						57,165						98,484						95,264						3,220						95,542
Total loans, at fair value			$	70,784					$	73,873					$	(3,089)					$	57,165					$	105,583					$	105,420					$	163					$	95,542

(1)    The cost basis of Corporate loans was approximately $14,888 and $9,094 at September 30, 2022 and December 31, 2021, respectively.

(2)    As of September 30, 2022, there were no mortgage loans held for sale that were 90 days or more past due. As of December 31, 2021, there was one mortgage loan held for sale that was 90 days or more past due, with a fair value of $136.

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

			As of
			September 30, 2022						December 31, 2021
Accounts and premiums receivable, net			$	141,251					$	137,082
Retrospective commissions receivable			178,263						157,853
Notes receivable, net - premium financing program			114,091						89,788
Trust receivables			15,256						41,889
Other receivables			33,124						27,757
Total notes and accounts receivable, net			$	481,985					$	454,369

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, 2022						December 31, 2021
															2022						2021						2022						2021
Notes receivable, net - premium financing program (1)			$	95					$	123					$	39					$	68					$	129					$	210
Accounts and premiums receivable, net			$	81					$	120					$	9					$	10					$	54					$	20

(1)    As of September 30, 2022 and December 31, 2021, there were $239 and $1,311 in balances classified as 90 days plus past due, respectively.

Schedule of debt 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, 2022
			Insurance												Tiptree Capital - Other												Total
			Cost						Fair Value						Cost						Fair Value						Cost						Fair Value
Invesque			$	23,339					$	3,316					$	111,491					$	15,874					$	134,830					$	19,190
Fixed income exchange traded fund			52,245						52,078						—						—						52,245						52,078
Other equity securities			15,773						13,835						—						—						15,773						13,835
Total equity securities			$	91,357					$	69,229					$	111,491					$	15,874					$	202,848					$	85,103

			As of December 31, 2021
			Insurance												Tiptree Capital - Other												Total
			Cost						Fair Value						Cost						Fair Value						Cost						Fair Value
Invesque			$	23,339					$	6,015					$	111,491					$	28,799					$	134,830					$	34,814
Fixed income exchange traded fund			52,176						53,154						—						—						52,176						53,154
Other equity securities			49,664						50,515						—						—						49,664						50,515
Total equity securities			$	125,179					$	109,684					$	111,491					$	28,799					$	236,670					$	138,483

Schedule of other investments

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

			As of September 30, 2022
									Tiptree Capital
			Insurance						Mortgage						Other						Total
Corporate bonds, at fair value (1)			$	41,494					$	—					$	—					$	41,494
Vessels, net (2)			—						—						949						949
Debentures			24,961						—						—						24,961
Other			350						7,404						1,377						9,131
Total other investments			$	66,805					$	7,404					$	2,326					$	76,535

			As of December 31, 2021
									Tiptree Capital
			Insurance						Mortgage						Other						Total
Corporate bonds, at fair value (1)			$	38,965					$	—					$	—					$	38,965
Vessels, net (2)			—						—						79,368						79,368
Debentures			21,057						—						—						21,057
Trade claims			19,737						—						—						19,737
Other			216						7,981						1,332						9,529
Total other investments			$	79,975					$	7,981					$	80,700					$	168,656

(1)    The cost basis of corporate bonds was $47,906 and $36,436 as of September 30, 2022 and December 31, 2021, respectively.

(2)     Net of accumulated depreciation of $99 and $13,059 as of September 30, 2022 and December 31, 2021, 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,
			2022						2021						2022						2021
Interest:
AFS securities			$	3,094					$	1,840					$	7,955					$	5,246
Loans, at fair value			173						181						514						680
Other investments			1,382						1,597						4,240						4,593
Dividends from equity securities			212						276						883						480
Subtotal			4,861						3,894						13,592						10,999
Less: investment expenses			1,229						564						3,428						1,668
Net investment income			$	3,632					$	3,330					$	10,164					$	9,331

The following tables present the components of other investment income by type:

			Three Months Ended September 30,												Nine Months Ended September 30,
			2022						2021						2022						2021
Interest:
Loans, at fair value (1)			$	766					$	1,450					$	4,652					$	4,506
Loan fee income			3,998						5,014						14,494						15,511
Vessel related revenue			7,829						11,426						28,337						25,043
Other investment income			$	12,593					$	17,890					$	47,483					$	45,060

(1)    Includes income related to loans at fair value classified as Held for Sale for the periods prior to July 1, 2022. 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,
			2022						2021						2022						2021
Net realized gains (losses)
Insurance:
Reclass of unrealized gains (losses) on AFS securities from OCI			$	—					$	296					$	(110)					$	616
Net gains from recoveries (credit losses) on AFS securities			35						(1)						(41)						(84)
Net realized gains (losses) on loans			(1,241)						90						(1,617)						(389)
Net realized gains (losses) on equity securities			(1,639)						(310)						(4,104)						(4,874)
Net realized gains (losses) on corporate bonds			(2,937)						1,676						(3,049)						3,174
Other			3,951						(509)						(2,612)						1,401
Tiptree Capital
Mortgage:
Net realized gains (losses) on loans			11,902						23,992						32,475						70,306
Other			663						(1,652)						13,376						596
Other:
Net realized gains (losses) on loans (1)			—						16,644						24,403						42,232
Net realized gains on vessel sales			14,099						—						21,217						—
Other			—						(231)						762						1,523
Total net realized gains (losses)			24,833						39,995						80,700						114,501
Net unrealized gains (losses)
Insurance:
Net change in unrealized gains (losses) on loans			(783)						(174)						(467)						1,313
Net unrealized gains (losses) on equity securities held at period end			(452)						(779)						(5,087)						14,511
Reclass of unrealized (gains) losses from prior periods for equity securities sold			(1)						(1,766)						(953)						(1,362)
Other			(3,316)						(6,015)						(5,112)						(9,302)
Tiptree Capital
Mortgage:
Net change in unrealized gains (losses) on loans			(2,104)						(255)						(4,005)						(1,080)
Other			385						566						2,866						3,632
Other:
Net change in unrealized gains (losses) on loans (1)			—						1,801						(4,513)						(314)
Net unrealized gains (losses) on equity securities held at period end			(1,405)						(10,396)						(12,924)						3,512
Other			2						(8,172)						(455)						(5,143)
Total net unrealized gains (losses)			(7,674)						(25,190)						(30,650)						5,767
Total net realized and unrealized gains (losses)			$	17,159					$	14,805					$	50,050					$	120,268

(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 https://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 https://asc.fasb.org/topic&trid=2196928

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Tabular disclosure of fair value of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), in unrealized loss position, without allowance for credit loss. Includes beneficial interest in securitized financial asset.

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Tabular disclosure of realized and unrealized gain (loss) on investment in security.

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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.

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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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