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Commitments and Contingencies (Tables) | 12 Months Ended
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Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract] |
Fair Value of Annuities | The following table summarizes the fair value of the annuities at December 31, 2024, 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+ |  | $ | 24,059 |
Metropolitan Tower Life Insurance Company |  | A+ |  |  | 18,237 |
American General Life Insurance Company |  | A |  |  | 13,752 |
United of Omaha Life Insurance Company |  | A+ |  |  | 10,345 |
Brighthouse Financial Life Insurance Company |  | A |  |  | 8,746 |
New York Life Insurance Company |  | A++ |  |  | 7,122 |
Berkshire Hathaway Life Insurance Company of Nebraska |  | A++ |  |  | 7,107 |
John Hancock Life Insurance Company |  | A+ |  |  | 5,278 |
Athene Annuity and Life Company |  | A+ |  |  | 3,556 |
Wilton Reassurance Company |  | A+ |  |  | 2,816 |
Protective Life Insurance Company |  | A+ |  |  | 2,686 |
Other |  |  |  |  | 6,035 |
|  |  |  | $ | 109,739 |
Components of Lease Expense | The components of lease expense were as follows:
|  | Year Ended December 31, |
|  | 2024 |  |  | 2023 |
|  | (in thousands) |
Operating lease cost |  | $ | 101 |  |  | $ | 108 |
Finance lease cost: |  |  |  |  |  |
Amortization of right-of-use assets |  |  | 398 |  |  |  | 320 |
Interest on lease liabilities |  |  | 11 |  |  |  | 8 |
Total finance lease cost |  | $ | 409 |  |  | $ | 328 |
Schedule of Supplemental Cash Flow Information Related to Leases | Supplemental cash flow information related to leases was as follows:
|  | Year Ended December 31, |
|  | 2024 |  |  | 2023 |
|  | (in thousands) |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |  |  |
Operating cash flows from operating leases |  | $ | 247 |  |  | $ | (77 | )
Operating cash flows from finance leases |  |  | 11 |  |  |  | 8 |
Financing cash flows from finance leases |  |  | 85 |  |  |  | 91 |
Schedule of Right-of-use Assets Obtained in Exchange for Lease Obligations | Right-of-use assets obtained in the exchange for the lease obligations were as follows:
|  | December 31, |
|  | 2024 |  |  | 2023 |
|  | (in thousands) |
Operating leases |  | $ | 325 |  |  | $ | 26 |
Finance leases |  |  | — |  |  |  | 99 |
Schedule of Supplemental Balance Sheet Information Related to Leases | Supplemental balance sheet information related to lea ses was as follows:
|  | December 31, 2024 |  |  | December 31, 2023 |  |  | Balance Sheet Classification
|  | (in thousands) |  |  |
Operating leases: |  |  |  |  |  |  |  |
Operating lease right-of-use assets |  | $ | 276 |  |  | $ | 29 |  |  | Other assets
Operating lease liabilities |  | $ | 276 |  |  | $ | 29 |  |  | Accounts payable and other liabilities
Finance leases: |  |  |  |  |  |  |  |
Finance lease right-of-use assets |  | $ | 462 |  |  | $ | 462 |  |  |
Finance lease accumulated amortization right-of-use assets |  |  | (398 | ) |  |  | (320 | ) |  |
Property and equipment, net |  | $ | 64 |  |  | $ | 142 |  |  | Property and equipment, net
Finance lease liabilities |  | $ | 152 |  |  | $ | 238 |  |  | Accounts payable and other liabilities
Schedule of Weighted Average Remaining Lease Term and Discount Rate |
|  | December 31,
|  | 2024 |  | 2023
Weighted average remaining lease term: |  |  |  |  |  |  |  |
Operating leases |  |  | 3.8 |  | years |  |  | 0.7 |  | years
Finance leases |  |  | 2.1 |  | years |  |  | 2.9 |  | years
Weighted average discount rate: |  |  |  |  |  |  |  |
Operating leases |  |  | 8.45 | % |  |  |  | 6.66 | % |
Finance leases |  |  | 5.89 | % |  |  |  | 5.52 | % |
Schedule of Maturity Analysis of Annual Undiscounted Cash Flows of Operating and Finance Lease Liabilities | The following is a maturity ana lysis of the annual undiscounted cash flows of the operating and finance lease liabilities as of December 31, 2024:
|  | Operating Leases |  |  | Finance Leases |
|  | (in thousands) |
2025 |  | $ | 88 |  |  | $ | 93 |
2026 |  |  | 83 |  |  |  | 49 |
2027 |  |  | 73 |  |  |  | 22 |
2028 |  |  | 75 |  |  |  | — |
2029 |  |  | 6 |  |  |  | — |
Total lease payments |  |  | 325 |  |  |  | 164 |
Less imputed interest |  |  | 49 |  |  |  | 12 |
Total |  | $ | 276 |  |  | $ | 152 |

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