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Commitments and Contingencies (Tables) | 12 Months Ended
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Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract] |
Fair Value of Annuities | The following table summa rizes the fair value of the annuities at December 31, 2023, that the Company has purchased to satisfy its obligations.
Life Insurance Company |  | A.M. Best Rating |  | Statement Value of Annuities Exceeding 1% of Statutory Surplus |
|  |  |  | (in thousands) |
Pacific Life Insurance Company |  | A+ |  | $ | 20,961 |
Metropolitan Tower Life Insurance Company |  | A+ |  |  | 15,173 |
American General Life Insurance Company |  | A |  |  | 14,171 |
United of Omaha Life Insurance Company |  | A+ |  |  | 10,316 |
Brighthouse Financial Life Insurance Company |  | A |  |  | 9,039 |
New York Life Insurance Company |  | A++ |  |  | 8,271 |
Berkshire Hathaway Life Insurance Company of Nebraska |  | A++ |  |  | 7,226 |
John Hancock Life Insurance Company |  | A+ |  |  | 5,569 |
Athene Annuity and Life Company |  | A |  |  | 3,644 |
Protective Life Insurance Company |  | A+ |  |  | 3,514 |
Wilton Reassurance Company |  | A+ |  |  | 2,971 |
Other |  |  |  |  | 6,041 |
|  |  |  | $ | 106,896 |
Components of Lease Expense | The components of lease expense were as follows:
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
|  | (in thousands) |
Operating lease cost |  | $ | 108 |  |  | $ | 103 |
Finance lease cost: |  |  |  |  |  |
Amortization of right-of-use assets |  |  | 320 |  |  |  | 193 |
Interest on lease liabilities |  |  | 8 |  |  |  | 9 |
Total finance lease cost |  | $ | 328 |  |  | $ | 202 |
Schedule of Supplemental Cash Flow Information Related to Leases | Supplemental cash flow information related to leases was as follows:
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
|  | (in thousands) |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |  |  |
Operating cash flows from operating leases |  | $ | (77 | ) |  | $ | (87 | )
Operating cash flows from finance leases |  |  | 8 |  |  |  | 9 |
Financing cash flows from finance leases |  |  | 91 |  |  |  | 58 |
Schedule of Right-of-use Assets Obtained in Exchange for Lease Obligations | Right-of-use assets obtained in the exchange for the lease obligations wer e as follows:
|  | December 31, |
|  | 2023 |  |  | 2022 |
|  | (in thousands) |
Operating leases |  | $ | 26 |  |  | $ | 45 |
Finance leases |  |  | 99 |  |  |  | 122 |
Schedule of Supplemental Balance Sheet Information Related to Leases | Supplemental balance sheet information related to leases wa s as follows:
|  | December 31, 2023 |  |  | December 31, 2022 |  |  | Balance Sheet Classification
|  | (in thousands) |  |  |
Operating leases: |  |  |  |  |  |  |  |
Operating lease right-of-use assets |  | $ | 29 |  |  | $ | 106 |  |  | Other assets
Operating lease liabilities |  | $ | 29 |  |  | $ | 106 |  |  | Accounts payable and other liabilities
Finance leases: |  |  |  |  |  |  |  |
Finance lease right-of-use assets |  | $ | 462 |  |  | $ | 362 |  |  |
Finance lease accumulated amortization right-of-use assets |  |  | (320 | ) |  |  | (193 | ) |  |
Property and equipment, net |  | $ | 142 |  |  | $ | 169 |  |  | Property and equipment, net
Finance lease liabilities |  | $ | 238 |  |  | $ | 230 |  |  | Accounts payable and other liabilities
Schedule of Weighted Average Remaining Lease Term and Discount Rate |
|  | December 31,
|  | 2023 |  | 2022
Weighted average remaining lease term: |  |  |  |  |  |  |  |
Operating leases |  |  | 0.7 |  | years |  |  | 1.2 |  | years
Finance leases |  |  | 2.9 |  | years |  |  | 3.0 |  | years
Weighted average discount rate: |  |  |  |  |  |  |  |
Operating leases |  |  | 6.66 | % |  |  |  | 1.59 | % |
Finance leases |  |  | 5.52 | % |  |  |  | 3.33 | % |
Schedule of Maturity Analysis of Annual Undiscounted Cash Flows of Operating and Finance Lease Liabilities | The following is a ma turity analysis of the annual undiscounted cash flows of the operating and finance lease liabilities as of December 31, 2023:
|  | Operating Leases |  |  | Finance Leases |
|  | (in thousands) |
2024 |  | $ | 29 |  |  | $ | 97 |
2025 |  |  | 1 |  |  |  | 93 |
2026 |  |  | — |  |  |  | 49 |
2027 |  |  | — |  |  |  | 22 |
2028 |  |  | — |  |  |  | — |
Total lease payments |  |  | 30 |  |  |  | 261 |
Less imputed interest |  |  | 1 |  |  |  | 23 |
Total |  | $ | 29 |  |  | $ | 238 |

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